Abstract In this paper we revisit the classic thermocouple model, as a Linear Irreversible Thermodynamic (LIT) energy converter. In this model we have two types of phenomenological coefficients: the first comes from some microscopic models, such as the coefficient associated with the electric conductivity, and the second comes from experimental facts, such as the coefficient associated with the Seebeck power. We show that in the last case, these coefficients can be related to the thermodynamic operation modes of the energy converter. These relations between the experimental phenomenological coefficients and the regimes of performance allow us to propose a first and a second Thomson-type relation, which give us 12 new relations between the Seebeck power, the Peltier heat and the Thomson heat. With this purpose we develop the idea of non-isothermal linear energy converters operated either “directly” (like a heat engine) or “inversely” (like a refrigerator). We analyze the energetics associated to these converters operating under steady states corresponding to different modes of performance, all of them satisfying the fundamental Onsager symmetry relations.