History items appear on ENMOD for actions taken by ICCE applications. The ICCE identifying IDRS number is 099 after the Campus two-digit number (e.g., 29099XXXXX). The last five digits are systemically generated.

Transaction Code 016 (Miscellaneous Change Entity Code) identifies that a PIN was established. A second TC 016 indicates a PIN change. Other activities include issuing letters, IAGRE, and establishing installment agreements.

A three-digit route code (agent message numbers) appears when a call is routed to a CSR. CC VPARS shows the literal meaning of the route code.

By using the history information on ENMOD, VPARS and TXMOD, you can track the taxpayer’s actions during the interactive process.

Management Action Reports (MAR) generate when transactions do not post to IDRS due to system/network problems (e.g., IDRS application down) or account conditions beyond design for the following applications:

The Planning and Analysis (P&A) staff determines who, within the directorate, works the MAR. The MAR Directorate Assignments are as follows:

A designated person is required to retrieve the reports on a daily basis and manually input the necessary action that the system failed to generate as indicated on the report, by the next business day. The report may be requested for a specific date.

The MAR includes the TIN, MFT, Business Operating Division (BOD) and tax period, along with the needed correction for each application.

MARS Corrective Action Needed:

The Voice Balance Due Payment Report lists each account (both ACS and Non-ACS) for which a full pay extension or an installment agreement has been accepted. The daily reports details the agreement type, duration, amount owed, payment date and monthly payment amount, as well as a summary of average duration, average amount owed and total accounts receivable.

Forward ICCE undeliverable letters, identified by 099 in the Employee Identification Number on the letter (e.g., 29099xxxxx), to Customer Service for resolution.

See IRM 21.3.3, Incoming and Outgoing Correspondence/Letters for instructions for undeliverable items.

The Electronic Tax Administration (ETA) System offers several methods for filing taxes and transferring funds electronically.

ETA uses several multi-functional Electronic Filing Systems (EFS) to receive and process individual and business returns.

The following table shows the returns and systems.

Taxpayers may file returns through authorized IRS e-file providers, Electronic Return Originators (EROs). EROs transmit returns via a third party. In some cases, the ERO may perform both the ERO function and the transmitter function.

The return may be prepared by the taxpayer, a tax professional or an ERO. Tax professionals may also be EROs, depending upon the functions performed.

Taxpayers who file electronically using tax preparation software or who file through a tax professional are required to use a Personal Identification Number (PIN) to sign their returns. Taxpayers create their PINs using any five digits except all zeroes. If authorized by the taxpayer, the taxpayer’s PIN may be generated by the software or entered by the Electronic Return Originator (ERO). If the return is filed using the Self-Select PIN method, the taxpayer must also provide their date of birth and either their prior year adjusted gross income (AGI), their prior year self-selected PIN or their Electronic Filing PIN (EFP) for authentication. The AGI amount may not be from an amended return, a corrected amount from a math error notice, or other changes made during IRS processing. The prior year self-selected PIN is the five digit PIN they used to sign their tax year 2010 return. The Electronic Filing PIN is an IRS generated five digit number. It is used as an alternate authenticator if the prior year AGI or prior year PIN information is unavailable. See IRM 3.42.5.16.1.1, "Self Select PIN Method" and IRM 3.42.5.16.2, Form 1040 Online Filing for information to answer general PIN questions.

The Practitioner PIN method is another signature option for taxpayers who use an IRS e-file provider to prepare their tax returns. This option is used in transmitting Forms 1040, 1040A, and 1040EZ as totally paperless electronic returns. A Form 8879 , IRS e-file Signature Authorization, must be completed for all returns filed using the Practitioner PIN method. Form 8878, IRS e-file Signature Authorization for Form 4868 or Form 2350, Application for Extension of Time To File U.S. Income Tax Return must be completed for Forms 4868 filed using the Practitioner PIN method of filing when there is an Electronic Funds Withdrawal (EFW). Information on the requirements for using the Practitioner PIN method can be found in IRM 3.42.5.16.1.2, Practitioner PIN Method. In addition, the following website can be used to answer general PIN questions: http://www.irs.gov/efile/article/0,,id=101246,00.html .

The Self-Select PIN is the only IRS e-file signature method available to taxpayers who file a federal individual income tax return using online tax preparation software. This new requirement is to promote a paperless and secure method of signing individual returns electronically. Taxpayers choosing to electronically prepare and file their return using an online software package will be required to use the Self-Select PIN method as their signature. The Taxpayer selects five numbers (except all zeros) to enter as their electronic PIN signature. On a joint return, both spouses are required to enter a PIN as their electronic signature.

Who is eligible to electronically sign using the Self-Select PIN signature method?

Taxpayers required to file the following forms, which must be attached to Form 8453, U.S. Individual Income Tax Transmittal for an IRS e-file Return:

Who is not eligible to electronically sign using the Self-Select PIN method?

For tax years prior to 2008: Form 8453-OL, US Individual Income Declaration for an IRS e-file Online Return, requires information from the original electronic tax return for completion: Adjusted Gross Income, Total Tax, Federal Income Tax Withheld, DCN, and Refund or Amount Owed. If the taxpayer does not have their tax return information available, they may call 1-800-829-1040 to request the information. If they can provide taxpayer authentication information to the Customer Service Representative, the tax information will be given over the telephone or a free transcript can be requested. Taxpayers who use Self-Select Pin are not required to complete or mail Form 8453-OL to the IRS.

To assist with taxpayer's inquiries, CSRs can find a complete listing of the e-file Error Reject Codes at the following web site: http://serp.enterprise.irs.gov/databases/local-sites-other.dr/eta.dr/err_rej_codes_toc.htm.

The taxpayer may use tax preparation software bought off-the-shelf or available by electronic transmission to create an electronic income tax return using a personal computer Internet connection. A taxpayer may file up to five returns electronically with one software package.

The online company will transmit online returns from the taxpayers to the appropriate Submission Processing Campus within 24 hours; retrieve the taxpayer acknowledgement and provide the acceptance or rejection notification to the taxpayer.

Each taxpayer is required to use a Self-Select Personal Identification Number (PIN) to sign his/her e-file Online Return.

Taxpayers choosing to electronically prepare and file their return using an online software package will be required to use the Self-Select PIN method as their signature. The Taxpayer selects five numbers (except all zeros) to enter as their electronic PIN signature.

As part of the authentication process, the taxpayer has the option to choose between two shared secrets or an Electronic Filing PIN. The shared secrets are the original prior year Adjusted Gross Income (AGI) or prior year self-selected PIN. The prior year self-selected PIN is the five digit PIN the taxpayer used to electronically sign their previous tax year e-file return. The online filer has to enter their date of birth and either their prior year AGI, prior year PIN or their Electronic Filing PIN. The taxpayer may enter all three, but only one has to match for authentication to take place.

The taxpayer cannot use the AGI from an amended return, a corrected amount from a math error notice or other changes made during IRS processing. If the taxpayer does not have his/her original AGI, he/she may call toll-free, 1-800-829-1040 to request the original figure. See IRM 3.42.5.16.1.1(3) ,Self-Select PIN Method for further instructions if AGI is a negative amount.

Requests regarding PIN or AGI information can be provided to either spouse over the telephone on a jointly filed return, if he/she provides Taxpayer Authentication to the CSR. You may provide the PIN or PINs or AGI to either spouse only on the year the joint return was filed. Either spouse is entitled to either PIN on the joint return year. There is no disclosure issue. Use IDRS Command Code RTFTP/RTVUE and/or TRDBV to provide this information to the taxpayer/authorized third party. Use IDRS Command Code TRDBV to provide the PIN to the taxpayer/third party. The PIN can be located by accessing Signature under the Form Type portion of the TRDBV response.

If the taxpayer wants to obtain an Electronic Filing PIN (EFP), the application is accessible through vendor tax-preparation service/software or they may call 1-866-704-7388 and follow the automated system instructions or access the link on http://www.irs.gov/, Online Services.

A taxpayer may also have to input an Identity Protection PIN (IP PIN) if the taxpayer was a victim of identity theft and was issued an IP PIN with the 4868CS and 4869CS letters. See IRM 10.5.3.2.2.8, Identity Protection Personal Identification Number (IP PIN), for more information.

If the taxpayer/caller asks for verbal account information, (other than refund status) and no letter or notice has been issued, nor is there an open account issue, additional authentication requirements apply. See IRM 21.1.3.2.4, Additional Taxpayer Authentication.

Federal/State e-file is available in 37 states plus the District of Columbia.

State Acknowledgements are accepted via Electronic Management System (EMS). Participating Federal/States can send their State Acknowledgements to EMS for trading partners to pick up when they pick up their Federal Acknowledgements.

Acknowledgements of both state and federal returns are made within 48 hours.

States that participate in e-filing are:

Each state issues its own publications to detail the state's software specification requirements.

Software developers contact the appropriate state to obtain electronic filing publications. A roster of state coordinators is available on the IRS Home Page.

Each file of electronic returns transmitted by an electronic filer is normally acknowledged within forty-eight hours of receipt and, if the federal/state return is accepted, the state packet is available for state retrieval within 24 hours of IRS acknowledgment.

State only returns are accepted for the following instances:

In January 2005, the IRS began providing State Acknowledgement service on the Front End Processing System, known as Electronic Management System (EMS). This enables participating States to send their state Acknowledgements to EMS for trading partners to pick up when they pick up their federal Acknowledgements.

IRS e-file accepts federal/state e-file returns with foreign addresses, including the U.S. possession of Puerto Rico. See also IRM 3.42.5, IRS e-file of Individual Income Tax Returns and Publication 1346, Electronic Return File Specifications and Record Layouts for Individual Income Tax Returns.

Free electronic filing and transmitting is offered at Volunteer Income Tax Assistance and Tax Counseling for the Elderly (VITA/TCE) Sites. See IRM 22.30.1, Stakeholder Partnership, Education and Communication for more information.

Reporting Agents who file Form 941 returns for themselves or others are eligible to participate in this program.

Participants, except IRS Agents, must submit the following to the Austin Submission Processing Campus (AUSPC) e-file Help Desk, as applicable:

Reporting Agents have signature authority and electronically sign returns using a Personal Identification Number (PIN) assigned to them.

Only current tax year returns (no amended) and returns for all four quarters of the prior tax year are accepted by Form 941 e-file.

The following is a list of attachments that can be transmitted through Form 941 e-file:

Section 1224 of the Taxpayer Relief Act of 1997 requires partnerships with more than 100 partners to file Forms 1065, Schedules K-1, and related forms and schedules on magnetic media (electronically as prescribed by the IRS Commissioner). This legislative mandate applies to partnership returns for tax year ending December 31, 2000 and subsequent.

Eligible participants for this program are:

Participants must submit an IRS e-file Application via e-services or Form 8633, Application to Participate in IRS e-file Program for Electronic/Magnetic Media filing of Business and Employee Benefit Plan Returns. See Publication 3112, IRS e-file Application and Participation for mailing address and additional information.

For additional information on 1065 MeF Program see Publication 4163, Modernized e-file (MeF) Information for Authorized IRS e-file Providers for Business Returns and Publication 4164, Modernized e-file Guide for Software Developers and Transmitters.

Forms 1041, US Income Tax Return for Estates and Trusts, are electronically received at the ECC-MEM and are processed by the Ogden Submission Processing Campus (OSPC). OSPC also processes the Form 8453-F, U.S. Estate or Trust Income Tax Declaration and Signature for Electronic Filing.

Form 8633, Application to Participate in IRS e-file Program must be submitted to ANSPC in order to participate.

Eligible participants for this program are:

Whoever transmits the return to IRS is responsible for obtaining the Fiduciary's signature on Form 8453–F and attachments, and forwarding to OSPC.

This program is for filing Estate and Trust returns for both federal and state at the same time.

Any state that has a requirement to file both federal and state fiduciary returns may participate. (Currently New York is the only state participating.)

The Electronic Federal Tax Payment System (EFTPS) allows individuals and businesses to make electronic deposits and payments for federal taxes such as Employment Taxes, Excise Taxes, Corporate Income Taxes and Form 1040 Estimated taxes.

Generally, businesses and individuals must enroll in the EFTPS program to participate. Taxpayers can visit https://www.eftps.gov/eftps/ to enroll in EFTPS and to obtain information on how to complete a payment, or they can call EFTPS Customer Service for assistance:

Participants make EFTPS payments by:

As of January 1, 2011 businesses must use electronic funds transfer to make all federal tax deposits (such as deposits of employment tax, excise tax, and corporate tax). Forms 8109 and 8109-B, Federal Tax Deposit Coupon, cannot be used as of December 31, 2010. If the participant does not want to use EFTPS, they can arrange for their tax professional, financial institution, payroll service, or other trusted third party to make deposits on their behalf.

Deposits made through EFTPS must be initiated by 8:00 p.m. ET one calendar day prior to the payment due date.

A Same Day Payment option is available through the Federal Tax Application (FTA) to businesses who cannot initiate a timely EFTPS payment. This option is not intended for ongoing use.

Taxpayers should contact their financial institution for information on availability, deadlines, and fees. Refer to IRM 3.17.277.1.4.3(1) for availability of FTA for individual taxpayers.

EFTPS is a free service of the U.S. Department of Treasury. However, taxpayers are encouraged to check with their authorized financial institutions for their costs, deadlines, and eligibility requirements associated with each payment method.

Use IDRS Command Code EFTPS to research payments made through EFTPS.

Individuals may electronically pay federal taxes, including the balance due on their current Form 1040 series return, estimated taxes, and other tax types using the following methods:

Businesses may electronically pay federal taxes, including the balance due on certain returns, using the following methods:

The IRS Web site provides tax information to the public. Taxpayers may:

Taxpayers may access the IRS Internet Web site at: http://www.irs.gov/.

The Web site also offers information for tax practitioners, e.g., special advance notices and electronic filing information.

Taxpayers may research tax law issues by viewing Frequently Asked Questions, Publications, Tax Trails or Tax Topics, which contain the same text as the TeleTax tapes.

Electronic Filing PIN Request is an English only internet application and is accessed from the IRS.gov home page by clicking on "Electronic Filing PIN Request."

Allows eligible taxpayers who do not have their prior year tax information to request a temporary PIN to verify their identity when e-filing their tax return, extension or installment agreement forms.

Taxpayers are authenticated by the following five pieces of information:

To download (receive data from another computer into one's own computer) from the Web site, Adobe Acrobat Reader software is needed to view and print PDF files. This is the preferred format for viewing or printing IRS forms, instructions and publications.

Adobe Acrobat Reader is available free of charge from the IRS Web site, as well as other Web sites.

Advise callers needing technical assistance (not tax law) on downloading forms and publications from our Web site to contact the FEDWORLD Help Desk at (703) 487-4608.

Electronic Tax Law Assistance (ETLA) assistance is available for taxpayers unable to find answers to tax law questions through their own research.

To use, taxpayers select;

For privacy and security reasons, CSRs do not handle tax account or refund questions; i.e., any question where the caller needs to disclose his/her (or another person's) name, SSN or address.

Account related questions are not answered via ETLA. Callers are advised to call toll-free, 800-829-1040 or write to the campus listed on the notices for questions about tax accounts.

Internet Refund/Fact of Filing (IRFOF) is an Internet application available through the world wide web almost all of the time and is accessed from the IRS.gov home page, by clicking on "Where's my Refund." Since January 1, 2008, IRFOF is available in both English and Spanish languages.

Taxpayers obtain refund status information using the following: shared secrets, SSN, Filing Status and expected refund amount.

IRFOF provides refund status information consistent with, but not identical to the information provided by the telephone based applications. Special emphasis is placed on some exception conditions, freeze conditions and Financial Management Service (FMS) Treasury Offset Program by providing detailed instructions and related information.

For more information, see IRM 21.4.1.5, Internet Refund Fact Of Filing.

Order a Transcript is an internet application on IRS.gov that permits callers to order a Tax Return Transcript or a Tax Account Transcript.

Taxpayers can order Tax Account and Tax Return transcripts, online, for the current and past three tax years. In the future, the tax years offered on Order a Transcript will be increased up to the past fifteen tax years.

Taxpayers can request transcripts after passing authentication using the following shared secrets: SSN, or ITIN, Date of Birth, Street Address, and Zip or Postal Code.

e-Services is a suite of electronic products. Some e-services are available to external users, such as practitioners, through the Registered User Portal (RUP). Because IRS E-Service products, i.e., Electronic Accounts Resolution (EAR) and other electronic products are now available to the external user, there are instances of mis-routed e-service telephone inquiries. If a caller is requesting non-account related assistance for an e-service product, refer the caller to the toll-free number, 1-866-255-0654. You may also advise practitioner callers to request Publication 3112, IRS E-file Application Package, which is available by calling the toll-free number or by accessing IRS' website http://www.irs.gov/ on the Internet.

IRS employees also use some of the e-service products via the Employee User Portal (EUP). These include Transcript Delivery System (TDS) and PTIN. IRS employees should seek help with get-it services or by calling 1-866-743-5748 when problems are encountered.

The following is a list of products (key words) and some definitions to help with the terminology of e-service:

The IRS has a free way for everyone to prepare and e-file their individual federal tax returns. The program is called IRS Free File. It is available at www.IRS.gov/freefile or just click on the Free File icon on the http://www.irs.gov/ homepage. Free File also can be used to prepare and e-file Form 4868 , Application for Automatic Extension of Time to File U.S. Individual Income Tax Return.

There are two Free File options. Taxpayers can e-file either option for free.

Here’s how Free File works:

Free File software partners may charge fees for state returns. For more information about state tax preparation and e-file including forms and fees, check the company’s website.

To access free federal return preparation software, taxpayers must access www.IRS.gov/freefile and not the company websites. There are additional instructions at www.IRS.gov/freefile.

R-Mail is an automated referral system used to add and process referrals of specific tax law topics via a centralized IRS Intranet database.

Employees take messages for designated tax law topics and add the message to the R-Mail database.

Employees who have log-ins/passwords and access to the IRS Intranet with a web browser, may add and/or process referrals. A response to the referral will be by phone, e-mail or postal mail.

''Canned'' answers are available in the system and may be accessed by using the ''key word'' search feature.

The LEXIS-NEXIS electronic research contract provides easy research of authoritative information materials, such as:

WESTLAW is another electronic research tool used for tax law, advanced topics, news, business, information, and all items referenced other than basic tax law.

"LEXIS or WESTLAW Password" ; IRS ONLY uses the LEXIS portion of "LEXIS-NEXIS" and WESTLAW is omitted entirely in the password context.

All users are "profiled" for LEXIS (to access basic tax law research) and WESTLAW (advance tax law research, news, business, and other resources).

The Quality Public Information Directory (QPID) provides an on-line nationwide directory of volunteer assistance sites. Use QPID to refer taxpayers to volunteers.

The current address, hours of service and types of services available are listed for each Post of Duty (POD) and Volunteer Income Tax Assistance (VITA) site.

POD sites also indicate availability of tax forms, return preparation, ITIN and e-file services.

The VITA site information is downloaded from QPID and updated weekly on SERP.

Deaf/Hard of Hearing (DHOH) callers who use the TTY/TDD equipment are instructed in Publication 17 to call toll-free, 800-829-4059, for assistance with tax law and account inquiries and/or to order forms and publications. Trained CSRs, using dedicated terminals, in the Atlanta, Dallas and/or Indianapolis call sites, answer both tax law and account calls through the TTY/TDD systems.

To contact IRS, DHOH callers may choose to use the Federal Relay Service (FRS), a state relay service or any other relay service, or any third party assistant (friend or family).

If the taxpayer (through the relay operator) requests an ACS toll-free telephone number, or if the tax account is in a collection status, advise the relay assistant to call:

If the call is not tax account related, (i.e., general information or tax law), you may answer any/all questions and assist the taxpayer through any assistant.

If the call is tax account related, before providing tax account information, you must:

Online Payment Agreement (OPA) is an online application that is available from the IRS.gov home page, by clicking "Online Payment Agreement" under the "Tools" link or the "Making a Payment" link

Individuals who owe $50,000 or less in combined tax, penalties, and interest can use the OPA application to request a payment agreement.

OPA allows taxpayers or their authorized representative (Power of Attorney) to self qualify, apply for an installment agreement (OPA offers the following types of installment agreements: Paperless Direct Debit, Payroll Deduction and Routine), and receive immediate notification of approval.

OPA offers users the ability to:

The system will also permit individuals to:

The OPA application determines eligibility, filing compliance, and checks for excluding account conditions. The system verifies that the proposed payment meets the streamlined agreement criteria, and provides a financial analysis tool to help determine a realistic payment amount.

Taxpayers are authenticated through the use of their Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) and Personal Identification Number (PIN) using the same shared secrets in the automated telephone system.

Taxpayers who want to establish a pre-assessed agreement on a current tax year Form 1040 liability prior to a notice being sent are requested to enter the balance they will owe, as shown on their Income Tax Return. Taxpayers are authenticated through the use of the following shared secrets: SSN or ITIN which appears first on their return; if filing jointly, the spouses SSN or ITIN; Date of Birth (DOB); and Adjusted Gross Income (AGI) from their last year’s Income Tax Return.

Power of Attorneys (POA) who have filed Form 2848 with the IRS and are authorized to represent their client(s) (the taxpayer) are required to enter their client’s SSN or ITIN, followed by the six digit Caller ID number from the notice, and their own Centralized Authorization File (CAF) number. This information is used to ensure that the POA is authorized to represent their client in the OPA application.

Power of Attorneys who wish to establish a pre-assessed agreement for their client(s) on a current tax year Form 1040 liability, prior to a notice being sent, are requested to enter the balance owed, as shown on their client’s Income Tax Return. Power of Attorneys who have filed Form 2848 with the IRS and are authorized to represent their client(s) (the taxpayer) are required to enter their client’s SSN or ITIN; if filing jointly, the spouse’s SSN or ITIN; the AGI from the client’s last year’s Income Tax Return; and their own CAF number. This information is used to ensure that the POA is authorized to represent their client in the OPA application.

Users are allowed three attempts to match shared secrets. If they fail the third time, they will receive a failed taxpayer login message that will give them a toll-free phone number to call for assistance.

Transactions that do not post due to system/network problems (e.g., IDRS application down) or account conditions beyond design for the application will be captured in the OPA Management Action Report (MAR) and will be worked by designated personnel in ACS Support and CSCO at Cincinnati (for SBSE), Fresno (for W&I, ACS cases Status 22/24) and Kansas City (for W&I non-ACS cases). For more information, see IRM 5.19.1.5.7.1, OPA Management Action Reports (MAR).