IRS 1099 · Foreign filers
IDES 1099 filing, for foreign filers.
Foreign filers whose authorised users have no SSN or ITIN can’t get a TCC through IRIS. They file Forms 1099 through IDES instead, with a Foreign Filer TCC and TCC GIIN. Novus prepares the signed, encrypted IDES package for you to upload.
01Who needs it
No SSN or ITIN? Then IDES is your route.
The IRS created the Foreign Filer TCC Registration System for foreign filers whose authorised users don’t have a US Social Security number or individual taxpayer identification number, and so can’t get a TCC through IRIS.
If your authorised users do have one, don’t use the foreign filer system: apply for a TCC through IRIS and file there.
- Foreign filer ID 6 characters
- Assigned when your foreign filer TCC account is created. Used only to access and manage the account.
- TCC GIIN 19 characters
- A system-generated identifier, including period separators, issued to an approved account user. Required to enrol with IDES.
- Foreign filer TCC 5 characters
- Authorises you to transmit information returns through IDES. It can’t be used with any other IRS system.
02Registration
Four steps before you can file.
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Create a Login.gov account
The Foreign Filer TCC Registration System uses Login.gov for sign-in.
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Register for a TCC GIIN
Complete the registration; the TCC GIIN is issued on approval.
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Request a TCC
Once the TCC GIIN is issued, request the 5-character foreign filer TCC.
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Enrol in IDES
Enrol with your TCC GIIN and TCC to transmit information returns electronically.
03The IDES package
Signed, sealed, readable by the IRS only.
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Signature
Enveloping XML signature with your PKCS#12 certificate from an IRS-approved certificate authority.
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Encryption
AES-256-CBC with a fresh key and random IV for every package.
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Key wrap
The key and IV wrapped with the IRS public key: readable by the IRS only.
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Naming
Archive structure and metadata named the way IDES expects.
Filing with Novus
Two ways to file, depending on when.
Novus prepares IRIS-ready files and IDES packages. You stay the filer: every upload to the IRS is made under your own TCC.
Assisted filing with our team
For this filing season, our team prepares your 1099 files with you, validated before export: a signed, encrypted IDES package ready for you to upload with your Foreign Filer TCC. You review them, then upload under your own TCC.
Self-serve in Novus Desktop
Self-serve 1099 generation is a module of the upcoming Novus Desktop app: load your Excel workbook, validate on your own machine, and export the IRIS CSV, A2A XML or an IDES package yourself.
More on IRS 1099 filing
- IRS IRIS 1099 filing FIRE to IRIS, from 1 January 2027
- 1099-NEC & 1099-MISC Forms, deadlines and corrections
- IRIS A2A filing System-to-system XML for high volumes
- Form 1099-DA guide Digital asset broker reporting
Preparing data? The free IRIS 1099 worksheet has separate 1099-NEC and 1099-MISC sheets.
FAQ
Frequently asked questions
Something else? Ask our team
Do I need a Foreign Filer TCC if my authorised user has an SSN or ITIN?
No. If your authorised users have a US taxpayer identification number, you must apply for a TCC through IRIS and file through IRIS instead.
What is the difference between the TCC GIIN and the TCC?
The TCC GIIN is a 19-character identifier issued first, once registration is approved. The TCC is a 5-character identifier you request after that. Both are needed to enrol in IDES.
Can I use my Foreign Filer TCC for IRIS?
No. The foreign filer TCC can’t be used with any other IRS system; it applies only to filing information returns through IDES.
Which forms can be filed through IDES?
Form 1042-S, applicable Forms 1099, and other information returns.
Do I need my own digital certificate?
Yes. Signing an IDES package needs a PKCS#12 signing certificate from an IRS-approved certificate authority. No separate certificate is needed for encryption, which uses the IRS’s published public key.
Does Novus upload the package to IDES for me?
No. Novus prepares the signed, encrypted package; you upload it to IDES under your own credentials. Today our team prepares it with you; self-serve packaging arrives with Novus Desktop in 2027.
Filing 1099s from outside the US? Talk to our team.
We’ll prepare your IDES package with you this season. Self-serve packaging arrives with Novus Desktop in 2027.