Top 8 Common IRS FIRE Errors (and How to Fix Them)

1. TCC Not Authorized

• Error: “The IRS has not authorized your TCC for this type of return.”

• Cause: Your Transmitter Control Code (TCC) does not match the return type.

• Solution: Verify your TCC with the IRS. Then confirm it matches the form type, such as 1099 or 1098.

2. Invalid File Format

• Error: “File format is not acceptable; must be ASCII text.”

• Cause: You uploaded the wrong file or a non-ASCII format.

• Solution: Double-check the file. If needed, resubmit the correct ASCII file that follows the 750-character format.

3. Mismatched TIN and Name

• Error: “TIN and Name combination does not match IRS records.”

• Cause: The Taxpayer Identification Number (TIN) or Social Security Number (SSN) does not match IRS data.

• Solution: Validate names and TINs using the IRS TIN Matching Program before filing.

4. Missing or Misaligned Record Types

• Error: “Your file does not contain a complete set of ‘T’, ‘A’, ‘B’, ‘C’, and ‘F’ records.”

• Cause: Records are missing or not aligned to the 750-character length.

• Solution: Review the file. Ensure all record types are included and formatted correctly.

5. Control Totals Do Not Match

• Error: “Totals in the ‘C’ Record do not match the sum of the payee ‘B’ records.”

• Cause: Totals in the control record do not reconcile with payee records.

• Solution: Review your totals. Ensure no shifting errors occurred in the ‘B’ records.

6. Invalid Tax Year

• Error: “Invalid tax year in file.”

• Cause: The tax year is wrong. For example, it may be a future year or one the IRS does not support.

• Solution: Confirm the correct tax year before you submit the file.

7. Invalid Special Characters

• Error: “Special characters not allowed in name or address fields.”

• Cause: You used symbols such as &, %, or # in the file.

• Solution: Remove or replace special characters with acceptable alternatives.

8. Payee TIN Errors

• Error: “Payee TIN is missing, invalid, or all zeros.”

• Cause: TIN fields are blank, placeholders (000-00-0000), or formatted incorrectly.

• Solution: Enter valid and correctly formatted TINs. Verify each record before submission.

Final Tips to Avoid IRS FIRE Errors

• Always review your file before uploading.

• Follow IRS formatting guidelines for ASCII text.

• Validate names and TINs in advance using the IRS TIN Matching Program.