IRS Letter 2485
IRS letter 2485 is a common letter typically sent and received in mid-July. The letter says:
“We have no record of receiving an electronic media file containing information returns 1097, 1098, 1099, 3921, 3922, 5498 and/or W-2G (Certain Gambling Winnings) from you for Transmitter Control Code (TCC) for tax year.”
The letter looks like this:
Getting a letter from the IRS concerns everyone. If you read the letter closely though, you see that it’s saying the IRS has not received information returns from the TCC listed on the letter. If you hired a service bureau, then the service bureau probably efiled with their own TCC number. Contact the service bureau that you used to see which TCC number they used to electronically file.
The letter also says that if you don’t use your TCC number for two consecutive years, that your TCC number will eventually be recycled and you will have to apply for a new TCC number using Form 4419.
Service bureau’s can you save you time. You provide the data in excel and they can prepare everything, print and mail (or electronically deliver Copy B) and file electronically before the due date. A service bureau typically likes to use their own TCC number because they can log in at any time and efile. If you want to use your own TCC number, then the service puts everything together with your transmitter control code and transmits the final data file to you. You the client then has to log into the IRS FIRE System and upload the file.
With regards to this letter, you just have to decide whether you want to electronically file on your own or through a service bureau. If you decide to use a service bureau, then just ignore this IRS form letter and your TCC number will eventually be assigned to someone else. If you decide that you want to efile on your own, then you can also ignore this letter and efile on your own next year. If any of the information on the form is incorrect, you can correct it and fax it back to the IRS and they will update your account.
by 
Erich J. Ruth
Erich J. Ruth provides technical support for National Software which is the parent company for 1099FIRE. 1099FIRE develops and markets a comprehensive range of products that enables any size of business or institution to effectively manage and comply with year-end filing requirements. 1099FIRE is an employee-owned company located in Phoenix, Arizona.
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