Global Daily Tax News, US Launches New FATCA Solution For Overseas Filers, (Jul 6, 2026)
The US Internal Revenue Service has launched an alternative avenue for overseas filers to submit Foreign Account Tax Compliance Act (FATCA) information returns electronically through the International Data Exchange System (IDES).
The new solution that the IRS has developed is in response to filers being unable to access IRIS due to the system's enhanced authentication requirements.
The long-standing Filing Information Returns Electronically (FIRE) system will be retired this calendar year, with IRIS becoming the platform for returns required to be filed electronically in 2027.
IRIS's stricter access and authentication requirements include the need for filers to have authorized users (individuals that are authorized by the entity as their responsible officers or authorized delegates) that have a US taxpayer identification number (Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN)), and identity verification through IRS-approved methods.
The new system is in response to issues that may be encountered by certain foreign filers, who may be unable to obtain an SSN or ITIN for their authorized users and therefore cannot complete the authentication process necessary to apply for or maintain a Transmitter Control Code (TCC) required to submit information returns through these systems. As a result, affected filers may be forced to rely on third-party intermediaries or face challenges in meeting their filing obligations.
In response, the IRS is now offering a new Foreign Filer TCC Registration System, which will allow certain foreign filers to obtain a TCC and submit their information returns electronically through the International Data Exchange System (IDES).
The IRS said: "Filers of information returns with authorized users that have a US TIN, such as an SSN or ITIN, must not use the new Foreign Filer TCC Registration System. Instead, they are required to apply for a TCC through the IRIS Application for TCC and transmit the applicable information returns through IRIS.
Users of the Foreign Filer TCC Registration System are required to:
Create a new Foreign Filer TCC account to receive a Foreign Filer ID;
Complete registration to obtain a TCC GIIN;
Request a TCC once the TCC GIIN is issued; and
Enroll in IDES to transmit information returns electronically.
The IRS has released guidance in Publication 6167, Foreign Filer Transmitter Control Code (TCC) Registration - Quick Steps.