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In general, if you efile the ACA form for your own company, you are the issuer. If you are a CPA and file ACA forms for your client, you are submitter.

Here is a guide from IRS
https://www.irs.gov/PUP/..._app_tutorial_online.pdf 

If you still have any question about TCC, please contact IRS directly. They give you the best answer.

If you have further questions, please contact us directly at services@halfpricesoft.com
Small business payroll & tax software solution
http://www.halfpricesoft.com 
Hello- I am applying for a TCC Code and am being asked the transmission method for Issuer and Transmitter. I am going to use your software to submit the 1094 and am wondering how to answer this question. Can you help?