There are three primary steps involved in successfully e-filing your 1099 forms:
 

1. Register with the IRS to obtain a Transmitter Control Code (TCC) and with the State of Idaho to obtain a TAP account. (Registering is a one-time process, meaning once it is done, you will not need to repeat the process in future years unless the person that does the filing changes.)
2. Review 1099 records & classification prior to e-filing (January 1-January 31, 2026)
3. File 1099s using the IRS FIRE System and the State of Idaho TAP system (No later than January 31, 2026.)

Federal E-Filing Overview

Federal copies go to the Internal Revenue Service’s FIRE system.

You must have an e-services account with the IRS, a current TCC number and be included personally on the application in order to e-file the 1096 & 1099 returns.

1. If you don't have a Transmitter Control Code (TCC), apply for and obtain a TCC from the IRS.
2. Review 1099 forms and data.
3. Correct any errors or missing information.
4. Use Budget to create the 1099 Electronic File.
5. Upload the 1099 Electronic File to the IRS FIRE system.

Additional Information and Links

IRS Tutorial: https://www.irs.gov/pub/irs-pdf/p5911.pdf

Information Needed to Apply: https://www.irs.gov/tax-professionals/about-information-returns-ir-application-for-transmitter-control-code-tcc-for-filing-information-returns-electronically-fire

Access IR Application for TCC: https://la.www4.irs.gov/esrv/esam/pages/landingPage.xhtml

State of Idaho E-Filing Overview
 

State copies go to the State of Idaho.

You must have and use an Idaho TAP account to e-file 1099s.

1. If you don't have an Idaho TAP account, create one.
2. Review 1099 forms and data.
3. Correct any errors or missing information.
4. Use Budget to create the 1099 Electronic File.
5. Upload the 1099 Electronic File to the State of Idaho Website.

Additional Information and Links

Apply for an Idaho TAP account: https://tax.idaho.gov/online-services/tap/introduction/