SUBMITTING THE ACA APPLICATION FOR TRANSMITTER CONTROL CODE (TCC)
9
Guide for Electronically Filing ACA Information Returns for Software Developers and Transmitters
Table 2-2: Responsible Official Titles
Business Type Title
Partnership and Limited
Liability Partnership
Partner, General Partner, Limited Partner, LLC Member, Manager,
Member, Managing Member, President, Owner, Tax Matter Partner (TMP)
Corporations, Personal
Service Corporation
and Limited Liability
Corporations
President, Vice President, Corporate Treasurer/Treasurer, Assistant
Treasurer, Chief Accounting Ofcer (CAO), Chief Executive Ofcer (CEO),
Chief Financial Ofcer (CFO), Tax Ofcer, Chief Operating Ofcer (COO),
Corporate Secretary/Secretary, Secretary Treasurer, Member
Association, Credit Union,
Volunteer Organization,
State Government Agency
President, Vice President, Treasurer, Assistant Treasurer, Chief
Accounting Ofcer (CAO), Tax Ofcer, Chief Operating Ofcer (COO),
Chief Executive Ofcer (CEO), Chief Financial Ofcer (CFO), Executive
Director/Director, Chairman, Executive Administrator/Administrator,
Receiver, Pastor, Assistant to Religious Leader, Reverend, Priest,
Minister, Rabbi, Chairman, Secretary, Director of Taxation, Director of
Personnel, Tax Ofcer
Sole Proprietor Owner, Sole Proprietor, Member, Sole Member, Tribes
After all listed Responsible Ofcials have entered their PIN on the Application Submission page, submit the
application for processing.
Note: All Responsible Ofcials and Contacts on the application must create an account using the
two-factor authentication process before the application can be submitted.
Responsible Official – Individuals with responsibility for, or the authority over the electronic ling of ACA
Information Returns operation at the rm or organization location. Responsible Ofcials are also the rst point
of contact with IRS, and have authority to sign original/revised ACA Application for TCC and are responsible
for ensuring that all requirements are adhered to. At least two Responsible Ofcials will need to be listed on
the application. All Responsible Ofcials will be required to sign the application. A Responsible Ofcial can
also be a Contact on the application.
Contact – individuals who may be responsible for transmitting and/or are available for inquiries from IRS daily.
There is a minimum of 2 required Contacts and a maximum of 10 Contacts allowed per application.
Note: The Contact provided here is not required to be the same Contact provided on the Form 1094-B or
Form 1094-C.
The application does not have to be completed in a single session. A tracking number is provided when the
application is submitted or when the application is in “Saved” status.
Note: In certain situations, the information submitted requires further review by IRS before a TCC can
be issued. In these cases, IRS will contact the Responsible Ofcial of record regarding any additional
information that may be needed.