Transmitter Overview

A "transmitter" is a business that transmits 1099 data to taxing authorities. A 1099 is a tax form that is used to report certain types of payments made by a business to vendors during normal business operations. Refer to 1099 Concepts and Processes for more information on setting up 1099 reporting. A transmitter must be assigned a Transmitter Control Code.

A Transmitter Control Code is an IRS assigned code that is paired with one or more federal tax identification numbers to create a reporting identification for a taxing authority. While a business may have several federal tax identification numbers each associated with a company the business owns, a business usually has only one Transmitter Control Code for 1099 reporting. When reporting occurs, all federal tax identification numbers/companies associated with the one Transmitter Control Code produce a single 1099 file for submission.

Each company with 1099-reportable invoices must be assigned to a transmitter. A transmitter is selected during 1099 processing. All companies associated with that transmitter are included in the XML file that 1099 processing creates.

The Transmitter—that is, your business—must submit a Form 4419, which is the Application for File Information Returns Electronically/Magnetically. The form must be submitted to the Internal Revenue Service/Martinsburg Computing Center (IRS/MCC) no later than 30 days prior to the due date of 1099 returns. Once approved, IRS/MCC issues a five-character Transmitter Control Code. You must have a Transmitter Control Code prior to setting up 1099 reporting.

If you are reporting 1099 data on forms only, refer to Reporting Only on Paper.

Setting up transmitter is optional. If you do not want to use the 1099 option, do not set up.

If you want to report 1099 data electronically or on magnetic media—that is, process 1099s using eFinancials and GEMM—a transmitter record must be set up. The record can be set up at any time because it does not affect the setup process.

If you want to report 1099 on paper forms only—that is, process 1099 forms using eFinancials and GEMM—a dummy transmitter record must be set up. The record can be set up at any time because it does not affect the setup process. Refer to Reporting Only on Paper for more information.