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 Outsource1095.com) 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.