Internal Revenue Service

What is the purpose of the ACA Application for TCC ?

The purpose of the application is to request authorization to participate in electronic filing of the Affordable Care Act Information
Returns. The application currently supports the following:

• Form 1094-B, Transmittal of Health Coverage Information Returns

• Form 1095-B, Health Insurance Coverage
• Form 1094-C, Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns
• Form 1095-C, Employer-Provided Health Insurance Offer and Coverage

Complete the online ACA Application for TCC if your firm or organization meets the definition of any of the following roles:

1. Issuer a company that will only transmit information returns for the company listed on the application.
2. Transmitter a company that will transmit information returns on behalf of their own company and/or for multiple EINs not
listed on the application.
3. Software Developer (SWD)a company that writes origination or transmission software according to IRS specifications.

An ACA TCC will be assigned for each of the roles listed above. These roles are not mutually exclusive, for example, your firm or
organization may be both a Transmitter and a Software Developer.

You will need the following information to complete a new ACA Application for TCC:

• Your firm or organization’s EIN

• Your firm or organization’s legal business name, business type, physical and mailing addresses, and phone numbers.

Note: The firm or organization’s doing business as (DBA) name is needed if different than the legal business name.

• Information about Responsible Officials (RO), minimum of two, Authorized Delegate (AD), minimum zero and maximum of 2,
and Contacts, minimum of two and maximum of 10.

Exception: For ‘Sole Proprietorship’ or ‘Limited Liability Single Member’ business structures, a minimum of one RO and
Contact can be listed
Everyone on the application will submit their:

 Taxpayer Identification Number; (Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN)
 Date of birth (DOB) and US Citizenship
 Contact information including e-mail address, title, phone number
 The role(s) of your firm/organization
 The form(s) that you will be filing
 The transmission method(s) you will use
Note: A Responsible Official or Authorized Delegate may also be a Contact. A Responsible Official cannot be an Authorized
Delegate.

The IRS will review your application information and supply a written confirmation as to your acceptance or rejection into the program.
Processing times may vary; however, the typical application will be processed within 45 business days.

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ACA Application for TCC process

The process for completing an application consists of the following steps:

1. Each RO, AD, and Contact within the firm or organization must create an e-Services login account.
2. Complete all necessary pages on the ACA Application for TCC.
3. All ROs must sign the Application Submission Page with their e-Services PIN to submit the application.
Note: ADs cannot sign the application until after the application they have been added to and goes back to ‘Completed’
status.
4. After the application is completed and submitted, the IRS will perform checks before assigning the firm or organization their
TCC(s).
5. When the application is in completed status, all Responsible Officials and Authorized Delegates are authorized to access the
application and modify the application as necessary.

How to Access the Application

To access the ACA Application for TCC, you must first login to e-Services using your current login information. The system will then
take you to the ‘Select Your Organization’ Page. On this page you will select the firm/organization you are representing.

There are two types of firms or organizations you may choose from on the ‘Select Your Organization’ e-Services page:

• Every user will have both Individual and Firm/Organization(s) options. Under the Individual profile, you may complete a new
application or see a listing of all applications you are associated with.
Note: Until the application is in Completed status, Responsible Officials should select the Individual option.
• Authorized users of e-Services products may have one or more Firm/Organizations.
• Organizations that have completed the ACA Application for TCC process will have ACA listed in the Application Type column
to the side of their Organization name.

If you are affiliated to multiple firm/organizations, you may use the ‘filter’ boxes under either Firm Roles or Organization Roles.

Note: ‘Firm Role’ option will only be seen by individuals who are listed as a Principal or have Principal Consent on an IRS e-File
Application.

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How to Access the Application, cont.

After selecting ‘Individual’ the system will take you to
the External Services Authorization Management
(ESAM) landing pages. Click on the arrow next to
‘New Application’ and then select ACA Application
for TCC. Individuals may be authorized to access
multiple ACA Applications for TCCs. Select the
appropriate application and organization for the
session.

If you selected a firm/organization on the Select

Organization page, you will only see the
application affiliated with that organization.

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Complete a New ACA Application for TCC

FIRM INFORMATION PAGE

The first page of the application is about the business;

select the business structure from the drop-down menu.
Enter the ‘Employer Identification Number (EIN)’ and
‘Firm/Organization Legal Business’ name. If your ‘Doing
Business As (Trade/Company Name)’ is different than
your Legal Name complete the DBA field. If the DBA field
is left blank the ‘Firm/Organization Legal Name’ will
autofill in the DBA field.

Complete the contact information. If your business

address is different than your mailing address, select ‘Yes’
to indicate the mailing address is different from the
location. A Post Office (P.O.) box will not be accepted as
your business address but can used as your mailing
address.

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Complete a New ACA Application for TCC, cont.

APPLICATION DETAILS PAGE

Select from the applicable roles by checking the box next to the
forms you will be supporting and the corresponding transmission
method(s). To add the Software Developer role, select ‘ADD
SOFTWARE PACKAGE’ button under ‘Software Developer Package
List’ heading and complete the necessary information.

The roles are defined as:

• Issuers are companies who will transmit information returns
directly to the IRS only for the company listed on the
application.
• Transmitters are companies who will transmit information
returns on behalf of their own company and/or for multiple
EINs not listed on the application to the IRS.
• Software Developers are companies who write origination or
transmission software according to IRS specifications.
Each role will be issued a separate TCC.

The transmission methods are defined as:

• ISS-A2A - System Enroller: This option involves a machine-to-

machine process that allows Payers/Issuers, Transmitters or
Software Developers to create XML files and send to the IRS as
Simple Object Access Protocol (SOAP) message.
• ISS-UI for ACA Internet Transmitter: A web user interface
that allows Payers/Issuers, Transmitters or Software
Developers to file forms with the IRS and check submission
status.

Important: The software package information must be updated

annually. Use the ‘ADD SOFTWARE PACKAGE’ button located on the
‘Application Details’ page to obtain new Software Identification
Numbers for each Tax Year. To add a software package to your
application, click the ‘ADD SOFTWARE PACKAGE’ button as shown
to the side and complete the information in the pop-up window.

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Complete a New ACA Application for TCC, cont.

APPLICATION DETAILS PAGE, CONT.,

SOFTWARE DEVELOPER PACKAGE INFORMATION Pop-Up

Only complete the pop-up if you will either write origination

or transmission software according to IRS specifications. If
you will not be creating these types of packages, select
cancel.

SWDs must select at least one of the following software

package types:

• Online Packages: These packages will enable companies to

complete the forms on-line and a third party will transmit
the information to the IRS.
• COTS Package: A package that will be sold for a customer to
use within their office.
• In-house Packages: A package that is developed within a
company that will only be used by that company.

Provide the Tax Year, Software Product name, Website URL,

and phone number. Continue to enter the Forms and the
transmission method. Enter the software contact information
by selecting ADD CONTACT. The system requires at least one
Software Developer Contact.

Each software package will be assigned a Software

Identification (SWID). If you are creating multiple software
packages, select the ADD SOFTWARE PACKAGE button again.

Note: Two of the same type of packages (e.g. two online

packages) with the same Tax Year, must have unique names.

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Complete a New ACA Application for TCC, cont.

AUTHORIZED USERS

Add the ROs, ADs, and Contacts required for the ACA
Application for TCC.

• ROs are individuals with responsibility for and

authority over the electronic filing of ACA Information
Returns at the firm or organization location. The RO
has authority to sign original/revised ACA Application
for TCC and is responsible for ensuring that all
requirements are adhered to. At least two ROs must
be listed on the application, except for Sole
Proprietors or Single Member LLC . All ROs will be
required to sign the Terms of Agreement. A
Responsible Official can also be a Contact on the
application.
• ADs are optional for all applications. An Authorized
Delegate is an individual that is given the authority by
the ROs to maintain and sign revised application and
transmit returns. A minimum of zero and maximum of
2 individuals can be listed as AD.
• Contacts should be available for inquiries from the IRS
on a daily basis. There is a minimum of 2 required
contacts and a maximum of 10 contacts allowed per
application. Once a Contact has been added to the
application you will see their information in the
Contacts List on the right-hand side of the screen. The
Contact listed on the application does not have to be
the individual listed as a Contact on the information
return, if any.

To add ROs, ADs, or Contacts, select Role from the Add

User option and complete the necessary information.
The individual will be listed on the grid.

Note: If an individual is listed as a Responsible Official

and Contact, they will be listed twice on the grid.

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Complete a New ACA Application for TCC, cont.

APPLICATION COMMENTS

To add comments to the application, select the

‘Application Comments’ tab at the top of the page, click on
the Add button located at the bottom of the page. Enter
your comment and Select ‘Save’.

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Complete a New ACA Application for TCC, cont.

APPLICATION SUMMARY

Provides a summary of information completed on

the application. Verify all information is correct
before selecting continue to complete the
Application Submission. If information needs to be
revised, use the toolbar along the top of the page
to navigate to the appropriate page. Update the
information and select ‘Save’. Once the
application is in ‘Completed’ status, the TCCs
and/or Software IDs will be visible on this page.

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Complete a New ACA Application for TCC, cont.

wAPPLICATION SUBMISSION

Each Responsible Official must sign the Application

Submission using the PIN created during the e-Services
Registration process. The application will be processed after
all Responsible Officials have entered their PIN and accepted
the Terms of Agreement.

Note: ADs cannot sign the application until after the

application they have been added to goes back to
‘Completed’ status.

After the last RO has completed the ‘Application

Submission’ page, the following page will be displayed.

If the application is incomplete due to a missing

Responsible Official signature, the Application will be
saved pending signatures and the Application Status
will be ‘Signature Required’. The Responsible Officials
who have not signed the application will need to
complete the Application Submission Page before the
application can be reviewed and TCC(s) be issued.
Note: Authorized Delegate(s) cannot sign the
application until after the application they have been
added to goes back to ‘Completed’ status.

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Modify or Review an Existing ACA Application for TCC

After the application moves to ‘Completed’ status,

updates can be made as needed by the ROs or ADs.
Login to e-Services and select the application by selecting
the eye symbol icon next to the Organization name. This
will launch the ‘Application Summary’ Page to modify or
review the application.

If the application is in ‘Completed’ status or has been in

‘Completed’ status, the TCC(s) will be displayed on the
‘Application Summary’ Page under the ‘TCC Information’
section.

To revise the application, select the page using the

toolbar. Some changes will require all ROs or all ADs on
the application to re-sign the ‘Application Submission’
Page. Below are examples of when application would
need to be re-signed (this list is not all inclusive):

• Firm’s DBA Name

• Role changes or additions
• Software Developer Package Types

Modifying e-Services PIN

To modify an existing e-Services PIN, select
the ‘Modify PIN’ tab located at the top of the
screen. Enter and complete the required
fields. This PIN can then be used to sign the
ACA Application for TCC.

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