Greetings NCFS Agency Chief Fiscal Officers!
As a reminder, the deadline to complete your Transmitter Control Code (TCC) application is Wednesday, September 30th.
OSC hosted an information session on the TCC Application process on September 1st. The presentation and recording from that session can be found on OSC’s 1099 Information web page.
Failure to submit your TCC Application by the deadline could result in penalties and interest due to late filing or paper filing. Penalties for late filing 2026 returns could include the following for each return and applies separately for IRS and Recipient copies:
- $60 – Up to 30 days late
- $130 – 31 days late through Aug. 1'
- $340 – After Aug. 1 or not filed
- $680 – Intentional disregard
- Interest Charge on non-payment of penalty is currently 6-7% per month
- Failure to file electronically generally carries the same penalty as failure to file
OSC will host a 1099 Application Office Hour on September 22, 2026, at 1:00 pm to answer any remaining questions regarding the application process in advance of the September 30th deadline.