To: NCFS Agency Chief Financial Officers
From: Taylor Brumbeloe, Deputy State Controller NCFS Division
Subject: Agency Steps for 1099 TCC Application
As a follow up to our previous July 29thannouncement regarding 2026 1099 filing changes, this communication will provide the steps that each NCFS agency must perform to gain access to the IRIS (Information Returns Intake System) Portal for 1099 filing. These steps should be completed by Wednesday, September 30th, 2026.
Please review the IRIS App for TCC Publication 5903 - Rev. 12-2024 (external link) in its entirety before beginning the steps below.
Agencies should identify staff that will need access to the IRIS portal for account management and 1099 transmission.
- A minimum of 2 Responsible Officials (ROs) are required for the application. The IRS defines Responsible Official as “Individuals with responsibility for and authority over the business entity. ROs are the first point of contact for the IRS. They have authority to sign original/revised applications and are responsible for ensuring that all requirements are adhered to”. ROs have the ability to transmit 1099s and complete corrections within the portal. OSC suggests that ROs also be assigned the “Contacts” role within the application.
- Up to 2 individuals can be identified as Authorized Delegates (ADs). The IRS defines Authorized Delegate as an “Individual that is given the authority by the ROs to maintain and sign a revised application and transmit returns”. Per the IRS, “An AD has the same privileges as an RO except: AD cannot submit an application for the first time, cannot add/edit/delete RO.” An AD can also be a “Contact” on the application but can’t also be an RO.
- A minimum of 2 Contacts are required for the application. These contacts can be the ROs or ADs or can be different agency contacts. The IRS indicates that Contacts “should be available for inquiries from the IRS on a daily basis”.
- Once all users are determined, each user will access the IRIS portal with an ID.me account with the IRS. Some staff may already have an ID.me account for personal IRS activities or for ORBIT. ID.me accounts are individual accounts; there is no separate business or organizational ID.me account. Use this link on the IRS website for information about logging into ID.me or setting up an account if needed. https://help.id.me/hc/en-us/articles/8214940302999-IRS-and-ID-me (external link).
Once all users have an ID.me account, an agency RO should apply for the agency’s IRIS Transmitter Control Code (TCC) with the agency’s Employer Identification Number (EIN).
See below information that an agency Responsible Official will select on the application.
- Firm Information Page
- Enter Business Structure, Agency EIN, Agency Legal Name
- Select “No” under the Firm Information, for the question “Will you participate in the Combined Federal/State Filing (CF/SF) program?”
- Enter Agency Address, City, State, and Zip
- Application Details Page
- Select “Issuer” as the role.
- Select “Portal” as the transmission method.
- Authorized Users Page
- Add the other RO, the ADs, and any additional Contacts.
- Each RO must sign the Application Submission page using their 5-digit PIN. The application will be processed after all RO’s have entered their PIN and accepted the Terms of Agreement. After both ROs have completed the Application Submission page, the Application status will display “Submitted Pending Review” in the upper right-hand corner.
- Please screenshot or otherwise note the tracking number you receive once the application is submitted.
- After the application moves to a “Completed” status, ADs can then sign in and sign the application.
- The IRS may take up to 45 calendar days to approve the application, and your agency will receive its TCC Acceptance letter via the USPS. The TCC number assigned will be a 5-digit alphanumeric number that will be required to file 1099s on the IRIS portal.
- Follow this link to begin the application https://www.irs.gov/tax-professionals/iris-application-for-tcc (external link).
Agencies will need to complete a new Delegation of Disbursement Authority that includes updated language regarding tax compliance and reporting requirements. Please use the following link https://www.ncosc.gov/state-agency-resources/state-disbursing/disbursing-accounts/delegation-disbursing-authority-agencies-and-universities (external link) and select the “Agencies and Universities Powerform” option to complete the DDA Docusign Process by September 30, 2026.
Once your agency’s TCC application and new Delegation of Disbursement Authority have been submitted, please open a ticket with the OSC Contact Center ncfs@ncosc.gov by October 1, 2026 to provide names and email addresses for your agency’s Responsible Officials and Authorized Delegates, along with your TCC Application Tracking Number. This information will be used to distribute future 1099 related communications and information session details.
Agency Chief Fiscal Officers are invited to attend a 1099 Info Session on September 1, 2026, at 1pm to review information shared in this communication regarding roles and application information. OSC will also hold a 1099 Application Office Hour on September 22, 2026, at 1pm to answer CFO questions regarding the application process in advance of the September 30, 2026, deadline.
After agencies complete all the steps above, we encourage you to review the IRS website link below for more information on the Information Returns Intake System (IRIS). This website provides an IRIS presentation that can be viewed, IRIS portal user guides, and much more information that each agency can review to get familiar with the new process and IRIS portal. https://www.irs.gov/filing/e-file-information-returns-with-iris (external link). This information will be valuable as we move towards the IRIS Portal sessions later this calendar year.
OSC appreciates your coordination with this new process! Please continue to monitor your email closely for future communications regarding next steps and future sessions.