Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G Revision Date 12/20/2022

• Legal Form Number: 1097
• Year: 2024
• Issuer: Treasury Department
• Section: Treasury Department

Publication 1220 (Rev. 9-2023) Catalog Number 61275P Department of the Treasury Internal Revenue Service www.irs.gov

Publication 1220

Specifications for Electronic Filing of

Forms 1097, 1098, 1099, 3921, 3922, 5498,

and W-2G

For Tax Year 2023

2

INTENTIONALLY LEFT BLANK

3

First Time Filers Quick Reference Guide

On February 21, 2023, the Department of the Treasury and the Internal Revenue Service published final

regulations reducing the threshold for filing returns and other documents electronically (e-file). These

regulations require filers of 10 or more information returns in a calendar year beginning in 2024, tax year

2023, to file those information returns electronically. Corrected information returns MUST be filed

electronically if the original return was required to be submitted electronically. Corrected information returns

are not counted when calculating the aggregate number of information returns to determine if you are

required to file electronically. For tax year 2022, the number of returns remains at 250. For more information

about the regulations and the reduced threshold to electronically file, refer to the IRS and Treasury’s final

regulations on e-file and the Filing Information Returns Electronically (FIRE) webpages.

If you are new to electronic filing, you may want to consider using the new Information Returns Intake

System (IRIS) Taxpayer Portal to e-file information returns and automatic extensions of time to file. The

portal is free to use and does not require any special software. For more information, please visit

https://www.irs.gov/iris.

To obtain a TCC to file information returns electronically on the Filing Information Returns Electronically

(FIRE) System, go to Information Returns (IR) Application for Transmitter Control Code (TCC) on the FIRE

webpage located at https://www.irs.gov/e-file-providers/filing-information-returns-electronically-fire.

Submit an IR Application for TCC by November 1st of the year before information return(s) are due to ensure

you’re ready to electronically file. Allow 45 days for processing. An IR Application for TCC received after

November 1st may not be processed in time to meet your electronic filing needs. All IR Applications for TCC

are subject to review before the approval to transmit returns electronically is granted and may require

additional documentation at the request of the IRS. Applications approved will be assigned a TCC. Notice of

the assigned TCC will be sent by U.S. Postal Service to the mailing address provided on your IR Application

for TCC. You can also view your TCC on the IR Application Summary page. If the IRS finds the electronically

transmitted documents are invalid, the IRS has the authority to revoke the TCC and stop the release of files.

Refer to Part B. Sec. 1, Information Returns (IR) Application for Transmitter Control Code (TCC).

File Format – The format must conform to the specifications found in Part C. Record Format Specifications

and Record Layouts. To transmit files electronically through FIRE, you must have software, a service

provider, or an in-house programmer that will create the file in the proper format per the requirements and

record layouts in this publication. To find software providers, perform an internet search with the keywords,

“Form 1099 software providers.” Scanned, .PDF, .PNG, .TIF, .GIF, .JPG, Word, or Excel formats will not be

accepted.

Test Files – Filers are not required to submit a test file; however, the IRS encourages the submission of a

test file for all new electronic filers to test hardware and software. Refer to Part B. Sec. 5, Test Files. A test

file is needed only when applying to participate in the Combined Federal/State Filing Program. Refer to Part

A. Sec. 12, Combined Federal/State Filing Program.

Note: The FIRE Production System and FIRE Test System do not communicate. You must create and keep

a separate account for each FIRE Account.

Common Problems - Review Part B. Sec. 6, Common Problems, to avoid common FIRE Account

processing or formatting errors before submitting your file. Only one TCC is required if you’re only filing

Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G. The TCC is used to catalog files as they are

received. The forms listed in Publication 1220 require a single TCC. There is no need to request an

additional TCC.