Application for Affordable Care Act Information Returns (AIR) TCC becomes available

Under the Affordable Care Act Information Returns (AIR) program the IRS makes the application for TCC (Transmitter Control Code) available. If you are a software developer or a transmitter interested in filing form 1095-C, 1095-B, 1094-C, and/or 1094-B with AIR, you will need a TCC. In order to apply for the TCC businesses must register for e-services.

A payer or issuer would only be required to apply for TCC if they plan to transmit the information returns to the IRS directly. Payers/Issuers using an authorized e-file Provider (like to transmit their information returns do not have to apply for a TCC.

Businesses filing ACA returns themselves must allow them enough time to complete the e-services registration process.