A Form 4419
(PDF), Application for Filing Information Returns Electronically/Magnetically, can be used for all types of returns that will be filed electronically and should be submitted at least 30 days before the due date of the returns.
The IRS will provide a written reply to the applicant and further instructions at the time of approval (usually 30 days).
You do not need to reapply each year. There are two exceptions where you would need to apply for a new Transmitter Control Code TCC: (1) you have not used your TCC for 2 consecutive years; or (2) your files were previously transmitted by a service bureau using the service bureau's TCC and you now have the computer equipment that is compatible with ECC-MTB and wish to prepare your own files.
The mailing address can be found in the Instructions for Forms 1099, 1098, 5498 and W-2G.
For further information concerning the filing of information returns with the IRS either electronically or magnetically, contact Enterprise Computer Center -- Martinsburg, Information Reporting Program (IRP) Customer Service Section toll-free at 866-455-7438 between 8:30 a.m. and 4:30 p.m. Eastern Standard Time.