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IRS e-file PublicationsThe IRS issues various publications that contain thePublication 1345A, Filing Season Supplement forrequirements for participating in IRS e-file. You shouldAuthorized IRS e-file Providers, is revised annually toread the applicable publications for your businessinclude the most current information about IRS e-file.needs. The publications are intended to supplement theIt contains updates, IRS e-file contact information andrevenue procedure but do not supersede it. However, theaddresses, a comprehensive list of Error Reject Codepublications have the same legal force and effect as the(ERC) Explanations, and Form Field Exhibits.revenue procedure. Violating a provision of the publicationsmay subject the Provider to sanctions (see Sanctioning,Publication 1346, Electronic Return File Specificationsp. 25).and Record Layouts for Individual Income Tax Returns.Information in this publication will be of particularProviders should familiarize themselves with theinterest to those who transmit or develop software forrevenue procedure and the publications to ensuretransmission to the IRS of Individual Income Tax Returns.compliance with requirements for participation inIRS e-file.Publication 1436, Test Package for Electronic Filers ofIndividual Income Tax Returns, contains scenarios andPublication 3112, IRS e-file Application and Participation,instructions for preparing test material for Electronicwhich you are reading provides important informationFiling of Individual Income Tax Returns.regarding the IRS e-file Application process. It also containsthe rules for participation in IRS e-file that are applicablePublication 1437, Procedures for Electronic Filing of U.S.to all Authorized IRS e-file Providers.Income Tax Returns for Estates and Trusts, Form 1041,contains procedures for filing Forms 1041 electronically.Publication 1345, Handbook for Authorized IRSe-file Providers, contains requirements and importantPublication 1438, File Specification for Form 1041,information for participating in IRS e-file of Individualoutlines the communication procedures, transmissionIncome Tax Returns.format, validation criteria, and record layouts for filingForms 1041 electronically.6

Publication 1524, Procedures for the 1065 e-file Program,Publication 3823, Employment Tax e-file System Usercontains information and technical file specifications forGuide, contains the procedural guidelines and validationelectronically filing Forms 1065, U.S. Return of Partnershipcriteria for the Employment Tax e-file System.Income.Publication 4162, Modernized e-file Test Package forPublication 1525, File Specifications, Validation CriteriaForm 1120/1120S, contains the test scenarios forand Record Layouts for the 1065 Program, U.S. ReturnCorporate Assurance Testing by Software Developersof Partnership Income, outlines technical specifications,of 1120/1120S software.validation criteria and record layouts for filing Forms1065 electronically.Publication 4163, Modernized e-file Information forAuthorized IRS e-file Providers of Forms 1120/1120S,Publication 1855, Technical Specifications Guide forcontains rules and other specific information for e-fileElectronic Filing of Form 941, Employer’s Quarterly Federalof Forms 1120/1120S.Tax Return, provides the technical file specifications forForm 941 and guidance for participation in e-file ofPublication 4164, Modernized e-file Guide for Softwareemployment tax returns.Developers and Transmitters, contains information forTransmitters and Software Developers participating inPublication 3715, Technical Specifications Guide forModernized e-file of Forms 1120, 1120S, 990, 990-EZ,Electronic Filing of Form 940, Employer’s Federal990-PF, 1120-POL, 7004 and 8868.Unemployment Tax Return, provides the technical filespecifications for electronically filing Forms 940.Publication 4206, Modernized e-file Handbook forAuthorized IRS e-file Providers of Exempt OrganizationPublication 3416, 1065 e-file Program U.S. PartnershipReturns, is an annual publication that contains businessReturn (Publication 1525 Supplement), provides exhibitsrules and other specific information for Forms 990,of forms and schedules associated with Form 1065 e-file.990-EZ, 990-PF, 1120-POL and 8868 e-file.7

Become an Authorized IRSe-file Provider in 3 StepsYou may submit an application to becomean Authorized IRS e-file Provider yearround. It is important to submit yourSTEP 1Choose Provider Optionscompleted application no later than 45days prior to the date you intend to beginfiling returns electronically.An Authorized IRS e-file Provider can be an ElectronicReturn Originator, Intermediate Service Provider,Transmitter, Software Developer, or Reporting Agent.More than one Provider Option may be chosen, forexample; ERO and Transmitter on one application. Be1Choose the Authorized IRS e-fileProvider options that are best for you.Complete and submit the IRS e-file2Application. Using the electronic IRS e-fileApplication will ensure your application isshould not be chosen unless you intend to allow taxpayersto self-prepare returns by entering return data directlyon commercially available software, software downloadedfrom an Internet site and prepared off-line, or through anonline Internet site. Taxpayers using the Internet to file theirtax returns may also be filing through an ERO. For example,if the taxpayer provides tax information that someone elseuses to prepare a return and originate the electronic submis-complete. You can complete the electronic IRSsion of the return, an ERO is being used. Brief descriptionse-file Application online after registering forfor each Provider type are below (additional informatione-services on the IRS web site at www.irs.gov.provided later in this publication).Pass a Suitability Check.8sure to include all choices on the application. Online Filer3

Electronic Return Originator (ERO) – originates theelectronic submission of tax returns to the IRS.Intermediate Service Provider – assists with processingreturn information between ERO (or the taxpayer in theSTEP 2Complete and Submitthe IRS e-file Applicationcase of Online Filing) and a Transmitter.The IRS e-file Application is available at the IRS web siteTransmitter – sends the electronic return data directly towww.irs.gov via e-services. Complete and submit your IRSthe IRS. EROs and Reporting Agents may apply to be trans-e-file Application using this electronic method to ensuremitters and transmit return data themselves, or they mayyour application is complete prior to submitting it to thecontract with an accepted third-party transmitters who willIRS. To use the electronic IRS e-file Application, you musttransmit the data for them. A Transmitter must have soft-first register for e-services. Each individual that is a Principalware and computers that allow it to interface with the IRS.or Responsible Official will also have to register for e-serviceson the IRS web site prior to submitting the IRS e-fileSoftware Developer – writes either origination or trans-Application to the IRS.mission software according to the IRS e-file specifications.When completing the IRS e-file Application you provideReporting Agent – prepares and originates the electronicbasic information about your business, key people in yoursubmission of employment tax returns for its clients. Abusiness, and the Provider Options you chose in Step 1.Reporting Agent must be an accounting service, franchiser,The IRS e-file Application is easy to use. If needed, help isbank, or other person that complies with Rev. Proc. 2003-69,available when completing the application by clicking desig-as modified by section 21.02 of the revenue procedure.nated words and symbols. If you need additional assistance,Reporting Agents must submit Form 8655, Reporting Agentyou may call e-Help, toll-free at 1-866-255-0654.Authorization for Magnetic Tape/Electronic Filers, to the IRSprior to submitting an IRS e-file Application.Each Principal and Responsible Official must answer severalpersonal questions, and sign the Terms of Agreement (TOA)NOTE: A Large Taxpayer is not an Authorized IRS e-file Provider.using a PIN, selected during initial registration for e-services.A Large Taxpayer is a business that prepares and transmits theThe electronic IRS e-file Application will prompt you forelectronic submission of its own business returns directly to the IRS,missing information to ensure that only complete applica-and either has assets of 10 million or more, or is a partnership withtions are submitted to the IRS.more than 100 partners.9

Principals and Responsible Officials may have to submitApplications cannot be processed by the IRS until alladditional information, such as fingerprint cards, orrequired information and documents, when applicable,evidence of professional status, as described below. Theare received. All required documentation must be mailedelectronic IRS e-file Application will prompt you with ato the IRS, Andover Campus, ATTN: EFU Acceptance,message regarding additional documentation you must mailTesting Stop 983, at P.O. Box 4099, Woburn, MAto the IRS. Submit all supporting documentation together01888-40999, or if by overnight mail at 310 Lowell Street,with the tracking number the electronic IRS e-fileAndover, MA 05501-0001.Application provides when the application is submitted.Please submit fingerprint cards or evidence of professionalIf unable to successfully register for e-services, you shouldstatus for all Principals and Responsible Officials, unless thecarefully complete Form 8633, Application to Participate inindividuals meet one of the exceptions shown below. Onlythe IRS e-file Program, and mail it to the IRS per the instruc-one set of fingerprint cards is required for each Principaltions with the form. Be sure to answer all pertinent ques-and Responsible Official. The unique fingerprint cardstions and obtain all required signatures when completingfor IRS e-file can only be obtained from the IRS by callingForm 8633. Incomplete Forms 8633 received by the IRS aree-Help, toll-free at 1-866-255-0654. Most local law enforce-returned to the applicant and may result in delayed accept-ment offices will fingerprint individuals for a nominal fee.ance for participation in IRS e-file.Fingerprints must be obtained using a trained specialist.If Form 8633 is used, it is advised that a Principal orIn lieu of fingerprints, Principals and Responsible OfficialsResponsible Official register for e-services and review themay choose to submit evidence that they are following:firm’s IRS e-file Application at the IRS web site to ensure itis accurate. The registered individual may also add an emailaddress, Delegated Users and Authorities to the applicationusing the electronic IRS e-file Application. Attorney – Proof of good standing of the bar of the high-est court in any state, commonwealth, possession, territory,or the District of Columbia and is not currently under suspension or disbarment from practice before the IRS or thebar of any state, commonwealth, possession, territory, or theDistrict of Columbia, such as a State Bar Card;10

Certified Public Accountant – A duly qualified toSTEP 3practice Certified Public Accountant in any state, commonwealth, possession, territory, or the District of Columbia,who is not currently under suspension or disbarment frompractice before the IRS or whose license to practice is notcurrently suspended or revoked by any state, commonwealth, possession, territory, or the District of Columbia,may provide a copy of current and active CPA license orwallet card. LPAs must provide fingerprints; Pass a Suitability CheckThe IRS will conduct a suitability check on the applicant,and on all Principals and Responsible Officials listed on anapplication to determine the applicant’s suitability to be anAuthorized IRS e-file Provider. Applicants that apply to be aSoftware Developer only, are not subject to a suitability check.Enrolled Agent (pursuant to part 10 of 31 C.F.R.Subtitle A) – Provide Enrolled Agent Number or copy ofSuitability checks may include the following:current Enrolled Agent card; A criminal background check; A credit history check; A tax compliance check to ensure that all required Officer of a publicly held corporation – Provide acopy on corporate letterhead which carries the name ofthe officer, the exchange where listed, and the nameunder which the stock is traded for the individuals listedreturns are filed and paid, and to identify fraud andpreparer penalties; andas Principals and Responsible Officials; or Banking official who is bonded and has beenA check for prior non-compliance with IRS e-filerequirements.fingerprinted within the last two years – Provide a copyof the bonding certificate and proof of fingerprintingIf anyone fails the suitability, the applicant’s application willwithin the last two years.be denied. See Denial of Participation, p. 15, for additionalinformation regarding reasons why participation in IRSEvidence of professional status must show the name,e-file may be denied. Applicants denied participation in IRSthe state of issuance, and that the license is active with ane-file will be notified in writing. The denied applicant mayun-expired expiration date. Attorneys and CPAs may obtainappeal the decision. See Administrative Review, p. 27, toproof by accessing their state licensing board website.appeal a denial. If the denial is upheld on appeal, the applicant may not reapply to become an Authorized IRS e-fileProvider for the period of time specified in the denial letter.11

Important Rolese-file. The Responsible Official may oversee IRS e-file operations at one or more offices, but must be able to fulfill identified responsibilities for each of the offices. If one individualPrincipalscannot fulfill these responsibilities, additional ResponsibleOfficials may be identified. To add or change ResponsibleGenerally, the Principal for a business or organizationOfficials, a Provider must revise its IRS e-file Application.includes the following: Sole Proprietorship: The sole proprietor is the Principalfor a sole proprietorship. Partnership: Each partner who has a 5 percent or moreDelegated UsersA Delegated User is an individual within a firm/organization,other than a Principal or Responsible Official, who isinterest in the partnership is a Principal. If no partner hasauthorized to use one or more of the e-services products.at least a 5 percent or more interest in the partnership, theA Principal or Responsible Official appoints an individualPrincipal is an individual authorized to act for the partner-as a Delegated User on the IRS e-file Application availableship in legal and/or tax matters. At least one such individualon the IRS web site. A Delegated User should be an employee,must be listed on the application.partner, or other member of the Firm/Organization or Corporation: The President, Vice-President, Secretary,and Treasurer are each a Principal of the corporation. Other: The Principal for an entity that is not a soleproprietorship, partnership, or corporation is an individualauthorized to act for the entity in legal and/or tax matters.At least one such individual must be listed on the application.have a business relationship with the Firm/Organization.A Delegated User may be authorized by a Principal orResponsible Official with authorities, which include thefollowing: Applications; Responsible OfficialsViewing, updating, signing, and submitting IRS e-fileAccessing e-services incentive products (DisclosureAuthorization, Electronic Account Resolution andTranscript Delivery System);A Responsible Official is an individual with authority overthe Provider’s IRS e-file operation at a location, is the firstpoint of contact with the IRS, and has authority to signrevised IRS e-file applications. A Responsible Official ensures Transmitting Forms 990, 1120, and 1120-POL throughthe Internet (Internet Transmitter); Requesting a new password (Security Manager); and Viewing Software Developer information.the Provider adheres to the provisions of the revenue procedure as well as all publications and notices governing IRS12

A Delegated User is not required to meet the samesuitability standards as a Principal or Responsible Official.The actions of the Delegated User are the responsibilityof the Principal or Responsible Official who appoints theindividual. Large firms with multiple Delegated Users ona single IRS e-file Application should limit the number ofDelegated Users to 100.Each Delegated User should usually be listed on onlyone IRS e-file Application. It is not necessary for aDelegated User to be listed on more than one IRS e-fileApplication unless the Delegated User is affiliated withdifferent firms (TINs). A Delegated User authorized toview and make changes to IRS e-file Applications must belisted on each application for which the authority applies.A Delegated User does not need to be listed on more thanone application when the authority is to access e-servicesincentive products.AcceptanceAfter suitability is passed and the application is processed,an acceptance letter will be mailed. Transmitters andSoftware Developers must complete testing before acceptance. See Testing, p. 22, for information regarding requiredtesting for Transmitters and Software Developers.Once accepted, Authorized IRS e-file Providers do nothave to reapply each year as long as they continue to e-filereturns. However, if a Provider does not e-file returns fortwo consecutive years, it will be notified and removed fromthe listing of active Providers. A Provider may be reactivatedif it replies to the notice within sixty days and request reactivation. Otherwise, the Provider will have to complete a newapplication. If a Provider is suspended for any reason, theProvider may re-apply to participate in IRS e-file after thesuspension period is completed.It is important that Delegated Users and authoritiesbe deleted from the IRS e-file Application when theProviders must update their applicationDelegated Users are no longer with the firm or whentheir position within the firm no longer warrants oneinformation

to begin may call IRS e-Help, toll-free at 1-866-255-0654 for assistance. Revenue Procedure 2000-31, Requirements of Participants in the IRS e-file Program for Individual Income Tax Returns- specifies the requirements for participating as an Authorized IRS e-file Provider and is the official set of rules that govern participation in IRS e-file.