3.42.4  IRS for Business Tax Returns (Cont. 1)

3.42.4.4 
Researching Business Returns

3.42.4.4.2  (01-01-2009)
Identifying e-file BMF Identification Codes

  1. There are several Business Master File (BMF) Codes used for identifying and researching e-filed business returns. This section gives a brief overview of them.

3.42.4.4.2.1  (10-01-2013)
Researching e-file BMF Identification Codes

  1. The e-file BMF Identification Codes are input to the Business Master File (BMF) through the Reporting Agent's File (RAF) or to the Taxpayer Information File (TIF) through Integrated Data Retrieval System (IDRS).

    Note:

    For further instructions on RAF Processing:
    See IRM 3.42.4.8.3, Form 8655, Reporting Agent Authorization
    See IRM 3.42.4.8.4, Completing RAF Processing

  2. Each business program is assigned a Program Code. In addition to Program Codes, electronic returns are also assigned a Master File Transaction (MFT) Code, a File Location Code (FLC), a Tax Class Code, and a Document (Doc) Code, as follows:

    • Program Code - a five digit number

    • Master File Transaction Code- a two digit number

    • File Location Code - first two digits in the Document Locator Number (DLN)

    • Tax Class Code - identifies type of return

    • Document Code - fourth and fifth digits in the DLN

  3. Processed "electronic" returns are distinguishable only by a unique File Location Code (FLC) in the DLN. FLCs reserved for electronic returns should never be used for numbering paper returns that will be processed to Master File.

  4. Returns filed electronically are distinguishable from paper returns by a unique Filing Location Code shown as the first two digits in the DLN. The FLCs shown in the tables in Paragraphs (5,6,7, 8, 9, 10, 11 and 12) below, have been reserved for electronic filing and should never be used for numbering paper forms.

  5. The following codes are used to identify Form 7004 filed electronically through MeF that are applicable to Business IRS e-file Programs:

    Identifying Codes for Form 7004 Applicable to Business IRS e-file
    Programs Program Code MFT Code File Location Codes Tax Class Code Document Codes
    Form 7004 for Form 1041 11710 05 93 (OVFL 92/88) 2 04
    Form 7004 for Form 1041 Foreign Address 11710 05 60 2 04
    Form 7004 for Form 1041
    US Possessions
    11710 05 78 2 04

  6. The following codes are used to identify Form 7004 filed electronically through MeF for returns that are not filed electronically through IRS e-file Programs:

    Identifying Codes for Form 7004 Not Applicable to IRS e-file
    Programs Program Code MFT Code File Location Codes Tax Class Code Document Codes
    Form 7004 for Form 706-GS(T) Domestic US Address 11710 77 93 (OVFL 92/88) 2 04
    Form 7004 for Form 706-GS(T) US Possessions 11710 77 78 2 04
    Form 7004 for Form 706-GS(T) Foreign Address 11710 77 60 2 04
    Form 7004 for Form 1041-N Domestic US Address 11710 05 93 (OVFL 92/88) 2 04
    Form 7004 for Form 1041-N US Possessions 11710 05 78 2 04
    Form 7004 for Form 1041-N Foreign Address 11710 05 60 2 04
    Form 7004 for Form 1041-QFT Domestic US Address 11710 05 93 (OVFL 92/88) 2 04
    Form 7004 for Form 1041-QFT US Possessions 11710 05 78 2 04
    Form 7004 for Form 1041-QFT Foreign Address 11710 05 60 2 04
    Form 7004 for Form 1042 Domestic US Address 11710 12 93 (OVFL 92/88) 2 04
    Form 7004 for Form 1042 US Possessions 11710 12 78 2 04
    Form 7004 for Form 1042 Foreign Address 11710 12 60 2 04
    Form 7004 for Form 1065-B Domestic US Address 11710 06 93 (OVFL 92/88) 2 04
    Form 7004 for Form 1065-B US Possessions 11710 06 78 2 04
    Form 7004 for Form 1065-B Foreign Address 11710 06 60 2 04
    Form 7004 for Form 1066 Domestic US Address 11710 07 93 (OVFL 92/88) 3 04
    Form 7004 for Form 1066 US Possessions 11710 07 78 3 04
    Form 7004 for Form 1066 Foreign Address 11710 07 60 3 04
    Form 7004 for Form 3520-A 11710 42 93 (OVFL 92/88) 2 04
    Form 7004 for Form 3520-A US Possessions 11710 42 78 2 04
    Form 7004 for Form 3520-A Foreign Address 11710 42 60 2 04
    Form 7004 for Form 8804 11710 08 93 (OVFL 92/88) 2 04
    Form 7004 for Form 8804 US Possessions 11710 08 78 2 04
    Form 7004 for Form 8804 Foreign Address 11710 08 60 2 04

  7. The following codes are used to identify returns filed electronically via MeF for Partnerships:

    Identifying Codes for Form 1065 and Form 1065-B Electronic Program
    Programs Program Code MFT Code File Location Code Tax Class Code Document Codes
    Form 1065 MeF Program Domestic US Address 12210 06 93 (OVFL 92/88) 2 69
    Form 1065 MeF
    US Possessions
    12210 06 78 2 69
    Form 1065 MeF with Foreign Address 12210 06 60 2 69
    Form 1065 PTP 12210 06 93 (OVFL 92/88) 2 67
    Form 1065-B MeF Program Domestic US Address 12220 06 93 (OVFL 92/88) 2 68
    Form 1065-B MeF
    US Possessions
    12220 06 78 2 68
    Form 1065-B MeF with Foreign Address 12220 06 60 2 68
    Sch K-1 (Form 1065) 14310 none 93 (OVFL 92/88) 5 20
    Sch K-1 (Form 1065-B) 14320 none 93 (OVFL 92/88) 5 22

  8. The following codes are used to identify returns filed electronically via MeF for Corporations:

    Identifying Codes for Form 1120 Family Electronic Programs
    Programs Program Code MFT Code File Location Codes Tax Class Code Document Codes
    Form 1120 MeF Program 11520 02 93 (OVFL 92/88) 3 11 & 10
    Form 1120 MeF Returns US Possessions 11520 02 78 3 11 &10
    Form 1120 MeF Returns with Foreign Address 11520 02 60 3 11 &10
    Form 1120-F Non Effectively Connected Income 11550 02 93 (OVFL 92) 3 66
    Form 1120-F Non Effectively Connected Income Foreign Address 11550 02 60 3 66
    Form 1120-F Non Effectively Connected Income US Possession Address 11550 02 78 3 66
    Form 1120-F Effectively Connected Income 11550 02 93 (OVFL 92) 3 67
    Form 1120F Effectively Connected Income Foreign Address 11550 02 60 3 67
    Form 1120-F Effectively Connected Income US Possession Address 11550 02 78 3 67
    Form 1120S MeF Program 12110 02 93 (OVFL 92/88) 3 16
    Form 1120S MeF US Possessions 12110 02 78 3 16
    Form 1120S MeF Returns with Foreign Address 12110 02 60 3 16
    Sch K-1 (Form 1120S) 44370 none 93 (OVFL 92/88) 5 67
    Form 7004 MeF Program 11710 02 93 (OVFL 92/88) 3 04
    Form 7004 MeF Program Foreign Address 11710 02 60 3 04
    Form 7004 MeF Program Foreign Address 11710 33 60 3 04
    Form 7004 MeF Program 11710 33 93 (OVFL 92/88) 3 04

  9. The following identifying codes are for the Form 990 family/Form 1120-POL/Form 7004/ and Form 8868 Modernized e-File (MeF) Programs:

    Identifying Codes for Form 990 Family/Form 1120-POL/Form 7004/Form 8868 MeF Programs
    Programs Program Code MFT Code File Location Code Tax Class Code Document Code
    Form 990
    TY 2008 & Subse-quent
    13380 67 93 (OVFL 92/88) 4 93
    Form 990-EZ
    MeF TY 2008 & Subse-quent
    13390 67 93 (OVFL 92/88) 4 92
    Form 990-PF MeF Program 13330 44 93 (OVFL 92/88) 4 91
    Form 990-N MeF Program 13350 67 93 (OVFL 92/88) 4 89
    Form 1120-POL MeF Program 13370 02 93 (OVFL 92/88) 3 20
    Form 7004 MeF Program 11710 02 93 (OVFL 92/88) 3 04
    Form 8868 MeF Program 15550 none 93 (OVFL 92/88) 4 04

    Identifying Codes for Electronic Form 8868
    Programs Program Code MFT Code File Location Code Tax Class Document Code
    Form 8868 MeF for Form 990 15550 67 93 (OVFL 92/88) 4 04
    Form 8868 MeF for Form 990-EZ 15550 67 93 (OVFL 92/88) 4 04
    Form 8868 MeF for Form 990-PF 15550 44 93 (OVFL 92/88) 4 04
    Form 8868 MeF for Form 990-T 15550 34 93 (OVFL 92/88) 4 04
    Form 8868 MeF for Form 1041-A 15550 36 93 (OVFL 92/88) 4 04
    Form 8868 MeF for Form 4720 15550 50 93 (OVFL 92/88) 4 04
    Form 8868 MeF for Form 5227 15550 37 93 (OVFL 92/88) 4 04

    Note:

    Form 990-PF MeF returns with foreign addresses cannot be filed electronically. These returns must be mailed to the address on the form.

  10. The following identifying codes are for the MeF Excise Tax e-Filing & Compliance (ETEC) Programs.

    Identifying Codes for MeF Excise Tax e-File & Compliance (ETEC) Program
    Programs Program Code MFT Code File Location Code Tax Class Code Document Code
    Form 720 MeF ETEC Program 11810 03 26, 27, CSC 4 20
    Form 2290 MeF ETEC Program 12340 60 26, 27, CSC 4 95
    Form 8849
    MeF ETEC Program
    11820 40 26, 27, CSC 4 01

  11. The chart below includes the identifying codes for Employment Tax returns received via Modernized e-File (MeF) beginning in processing year 2014. DLNs for these returns should be assigned in the order referenced in the table below. The complete range of DLNs should be used prior to moving to the next number in sequence.

    Identifying Codes for Employment MeF Programs
    Programs Program Code MFT Code File Location Code Tax Class Document Code Notes:
    Form 940 domestic MeF TY 2013 and subsequent 10100 10 26/27 8 39 The first 200,000 will be numbered with uninflated julian dates.
    First 100,000 will be numbered 26839-xxx-xxx.
    Second 100,000 will be numbered 27839-xxx-xxx.
    The next 200,000 will be numbered with inflated julian dates.
    Third 100,000 will be numbered 26839-xxx-xxx.
    Fourth 100,000 will be numbered 27839-xxx-xxx.
    Then forward date up to 10 days.
    Form 940 foreign address MeF TY 2013 and subsequent 10100 10 60 8 39 Inflated julian dates. Forward date up to 10 days for overflow.
    Form 940 U.S. possession MeF TY 2013 and subsequent 10100 10 78 8 39 Inflated julian dates. Forward date up to 10 days for overflow.
    Form 940PR MeF TY 2013 and subsequent 10110 10 78 8 39 Inflated julian dates. Forward date up to 10 days for overflow.
    Form 941 Domestic MeF TY 2013 and subsequent 10130 01 26/27 1 35/39 The first 400,000 will be numbered with uninflated Julian Dates.
    First 100,000 will be numbered 26135-xxx-xxx
    Second 100,000 will be numbered 26139-xxx-xxx
    Third 100,000 will be numbered 27135-xxx-xxx
    Fourth 100,000 will be numbered 27135-xxx-xxx
    The next 400,000 will be numbered with inflated Julian Dates.
    Fifth 100,000 will be numbered 26135-XXX-xxx.
    Sixth 100,000 will be numbered 26139-XXX-xxx
    Seventh 100,000 will be numbered 27135-XXX-xxx
    Eighth 100,000 will be numbered 27139-XXX-xxx. Then forward date up to 10 days.
    Form 941 Foreign Address MeF TY 2013 and Subsequent 10130 01 60 1 35 Inflated Julian Dates; Forward date up to 10 days for overflow.
    Form 941 U.S. Possession MeF TY 2013 and Subsequent 10130 01 78 1 35 Inflated Julian Dates; Forward date up to 10 days for overflow.
    Form 941PR MeF TY 2013 and Subsequent 10140 01 78 1 35 Inflated Julian Dates; Forward date up to 10 days for overflow
    Form 941SS MeF TY 2013 and Subsequent 10150 01 78 1 35 Inflated Julian Dates; Forward date up to 10 days for overflow.
    Form 943 Domestic MeF TY 2013 and Subsequent 10170 11 26/27 1 43 The first 190,000 will be numbered with uninflated Julian Dates.
    First 95,000 will be numbered 26143-xxx-xxx.
    Second 95,000 will be numbered 27143-xxx-xxx.
    The next 190,000 will be numbered with inflated Julian Dates.
    Third 95,000 will be numbered 26143-XXX-xxx.
    Fourth 95,000 will be numbered 27143-XXX-xxx.
    Then forward date up to 10 days.
    Form 943Foreign Address MeF TY 2013 and Subsequent 10170 11 60 1 43 Inflated Julian Dates; Forward date up to 10 days for overflow.
    Form 943 U.S. Possession MeF TY 2013 and Subsequent 10170 11 78 1 43 Inflated Julian Dates; Forward date up to 10 days for overflow.
    Form 943PR MeF TY 2013 and Subsequent 10180 11 78 1 43 Inflated Julian Dates; Forward date up to 10 days for overflow.
    Form 944 Domestic MeF TY 2013 and Subsequent 10200 14 26/27 1 49 Uninflated Julian Dates; First 100,000 numbered with FLC 26, Secon 100,000 numbered with FLC 27; Forward date up to 10 days for additional overflow.
    Form 944 Foreign Address MeF TY 2013 and Subsequent 10200 14 60 1 49 Uninflated Julian Dates; Forward date up to 10 days for overflow.
    Form 944 U.S. Possession MeF TY 2013 and Subsequent 10200 14 78 1 49 Uninflated Julian Dates; Forward date up to 10 days for overflow.
    Form 945 Domestic MeF TY 2013 and Subsequent 10220 16 26/27 1 44 The first 200,000 will be numbered with uninflated Julian Dates.
    First 100,000 will be numbered 26144-xxx-xxx.
    Second 100,000 will be numbered 27144-xxx-xxx.
    The next 200,000 will be numbered with inflated Julian Dates.
    Third 100,000 will be numbered 26144-XXX-xxx.
    Fourth 100,000 will be numbered 27144-XXX-xxx.
    Then forward date up to 10 days.
    Form 945 Foreign Address MeF TY 2013 and Subsequent 10220 16 60 1 44 Inflated Julian Dates; Forward date up to 10 days for overflow.
    Form 945 U.S. Possession MeF TY 2013 and Subsequent 10220 16 78 1 44 Inflated Julian Dates; Forward date up to 10 days for overflow.

  12. The chart below includes the codes used to identify Form 1041, Estate and Trust returns, and Schedule K-! (Form 1041) received via Modernized e-File (MeF) beginning in processing year 2014. DLNs for these returns should be assigned in the order referenced in the table below. The complete range of DLNs should be used prior to moving to the next number in sequence.

    Identifying Codes for MeF Form 1041 Returns and Schedules K-1
    Programs Program code MFT Code File Location Code Tax Class Code Document Code Notes:
    Form 1041 Domestic MeF TY 2013 and Subsequent 11930 05 88 2 36 The first 100,000 will be numbered with uninflated Julian Dates.
    First 100,000 will be numbered 88236-xxx-xxx.
    The next 100,000 will be numbered with inflated Julian Dates.
    Second 100,000 will be numbered 88236-XXX-xxx.
    Then repeat using forward date up to 10 days for additional overflow.
    Form 1041 Foreign Address MeF TY 2013 and Subsequent 11930 05 60 2 36 Inflated Julian Dates; Forward date up to 10 days for overflow.
    Form 1041 U.S. Possession MeF TY 2013 and Subsequent 11930 05 78 2 36 Inflated Julian Dates; Forward date up to 10 days for overflow.
    Form 1040 Schedule K-1 MeF TY 2013 and Subsequent 11940   88 5 66 The first 100,000 will be numbered with uninflated Julian Dates.
    First 100,000 will be numbered 88566-xxx-xxx.
    The next 100,000 will be numbered with inflated Julian Dates.
    Second 100,000 will be numbered 88566-XXX-xxx.
    Then repeat using forward date up to 10 days for additional overflow.

  13. The chart below includes the identifying codes for returns in "XML" (eXtensible Markup Language) format, received through the Employment Tax e-file System. DLNs for these returns should be assigned in the order referenced in the table below. The complete range of DLNs should be used prior to moving to the next number in sequence. When all available DLNs have been assigned for any Julian date, inflate the Julian Date by 400, and repeat the numbering sequence, as required.

    Employment Tax e-file System
    Identifying Codes for Business e-file Programs in XML Format
    Programs Program Code MFT Code File Location Codes Tax Class Codes Document Codes
    941 e-file/On-Line XML Programs 11280 01 35
    38
    38
    38
    (julian date inflated)
    38 (julian date increased by one)
    1 35



    944 e-file/On-Line XML Programs 11660 14 35
    38
    1 49
    940 e-file/On-Line XML Programs 11180 10 35
    38
    8 39
    941PR e-file XML Program 11280 01
    78
    78
    1 35
    941SS e-file XML Program 11280 01
    60
    60
    1 35
    940PR e-file XML Program 11180 10 78 8 39

  14. Returns received for the Legacy Form 1041 e-file Program are transmitted via the EMS located at the ECC-MEM and will be processed by OSPC. Use the following identifying codes for 2010 for the Legacy Form 1041 e-file Program:

    Identifying Codes for Legacy Form 1041 e-file Returns
    Programs Program Code MFT Code File Location Code Tax Class Code Document Code
    Form 1041 e-file 11950 05 OSPC 93 and 92 2 36
    Form 1041 K1s 44390 06 OSPC 93 and 92 5 66

3.42.4.4.2.2  (01-01-2009)
Computer Condition Codes

  1. Computer Condition Codes are either assigned by Tax Examiners or are computer generated and are applicable to e-file processing. The table below provides some of the most common codes used:

    e-file Condition Codes
    If Then Condition Code =
    Excess Deposits are to be applied to the next tax period's return E
    Excess Deposits are to be refunded S
    Beginning April 2009, SP will no longer be editing CCC "C" therefore, CP 175 will no longer be generated. *C
    Seasonal Filer T
    Final Return F

  2. For additional information regarding Computer Condition Codes review Document 6209, IRS Processing Codes and Information , Section 3, Tax Return Information, Paragraph 5, Computer Condition Codes.

3.42.4.4.2.3  (01-01-2009)
RAF Filing Indicators & RAF EFTPS Indicators

  1. The Federal Tax Deposit (FTD) Codes are carried on the entity record for the Taxpayer. The values are reflected on ENMOD in a nine-digit field format titled RAF-INDS. The second through ninth digits represent the EFTPS Payments for which the Reporting Agent has authorization. To see the applicable value for the RAF-INDS, review IRM 21.3.9.4, RAF Filing Indicators and RAF EFTPS Indicators .

3.42.4.4.2.4  (10-01-2011)
e-file BMF Filing Requirement (FR) Codes

  1. e-file BMF Filing Requirement (FR) Codes are posted to the Entity Section of the Master File to identify the types of returns a taxpayer must file. Review Document 6209 Section 8, Subsection 6, for a complete listing. Also, for additional Filing Requirement Codes and information that may be present on a taxpayers account, review IRM 2.4.9, Command Codes INCHG, IRCHG, BNCHG or BRCHG . The Filing Requirement Codes for e-filed returns are the same as for paper filed returns.

3.42.4.4.2.5  (01-01-2009)
e-file Schedule Indicator Codes (SIC)

  1. A Schedule Indicator Code (SIC) is used to notify the computer of the following:

    • Whether the Record of Federal Tax Deposits is incomplete

    • Whether the Record of Federal Tax Deposits is not required to be completed

    • Whether a penalty should not be assessed

  2. The following codes are valid and are generated in Magnetic Tape (MGT) processing as indicated below:

    Schedule Indicator Codes (SICs)
    If Then SIC =
    Significant liabilities are present Blank
    No significant liabilities are present 1

3.42.4.4.3  (01-01-2009)
SERP (Servicewide Electronic Research Program)

  1. SERP (Servicewide Electronic Research Program) allows for efficient research of other reference materials. Additional information on using SERP, research IRM 21.2.2.4.7, Researching with Servicewide Electronic Research Program (SERP).

  2. SERP also provides a Command Code Job Aid to assist users with research.

3.42.4.4.4  (01-01-2009)
Researching Using Command Codes

  1. Use Command Codes (CCs) to access IDRS files. See the following references for information and formats for most CCs:

    • Document 6209, IRS Processing Codes and Information

    • IRM 2.3, IDRS Terminal Responses

    • IRM 2.4, IDRS Terminal Input

    • IRM 2.9, Integrated Data Retrieval System Procedures

3.42.4.4.5  (01-01-2009)
Cross Reference Command Codes

  1. Sometimes it is necessary to cross reference IMF Command Codes when trying to resolve Business e-file account inquiries. Refer to the Command Code Job Aid from SERP for assistance with command codes.

3.42.4.4.6  (01-28-2011)
e-help Support System (EHSS)

  1. The EMS Help Desk Web Application and "e-help Support System (EHSS)" are available tools to help manage the e-help Operation.

  2. The "EHSS" is a Web-based customer relationship tool used to document and track telephone calls received by the e-help Desk. Also, use this application to elevate an issue and to report system problems and issues reported by the customer.

  3. The EHSS creates a customer's contact "Interaction/Incident" with each call, fax, e-mail, etc., as applicable, received by e-help and allows easy research of solutions to taxpayer inquiries.

  4. The EHSS automates the escalation process for Interactions/Incidents, when necessary, to the Level II technical support.

  5. Computer System Analyst/Administrators should use the EHSS information within an Interaction/Incident to create management information reports and to determine possible problems and trends with electronic business programs.

  6. For instructions on using the EHSS, research IRM 3.42.7, e-help Desk .

3.42.4.4.7  (01-28-2011)
EMS e-help Web Application

  1. Tax Examiners complete authorized processing activities performed from the EMS e-help Web Application. The EMS e-help Web Application allows Tax Examiners to verify Trading Partner transmissions, receipts and acknowledgments.

  2. Tax Examiners should use the following EMS e-help Web Application, Customer Query and Customer Management options, as applicable, to:

    • Search for customer EIN

    • Display customer records

    • Delete customer records

    • Modify customer records

  3. Review the EMS e-help Web Interface User Manual located at http://win.web.irs.gov/epss/epss_EMS.html for complete instructions on how to use the EMS e-help Web Application to:

    • Complete reports

    • Generate status letters

    • Perform online data dumps

    • Reset acknowledgments

    Note:

    Resetting acknowledgments can be done by the trading partner.

3.42.4.5  (10-01-2013)
IRS e-file Application Process Overview

  1. This section provides an overview for the IRS e-file Application process that Tax Examiners, e-help Desk and others assigned will complete. For detailed information on how to participate in IRS e-file , review Publication 3112, IRS e-file Application and Participation .

  2. The e-help Manager and assigned SPC employees, as applicable, must complete the actions referenced throughout this section regarding the application process, participant criteria and applicable enrollment methods:

    • EPSS Operations

    • SPC Entity Function

    • SPC Other designees

  3. Andover e-help Desk, will complete the IRS e-file Application process for all IRS e-file Providers and other related e-file issues or concerns, as required.

  4. Potential IRS Authorized e-file Providers must first register online for e-services before initiating the IRS e-file application.

  5. Trading Partners who want to participate in IRS e-file must complete an IRS e-file Application and select the appropriate Provider options and form types for Business, Individual and/or Information returns. For more information, refer to IRM 3.42.10, Authorized IRS e-file Providers .

  6. An Authorized IRS e-file Provider can be approved for multiple categories and identifying role(s). The IRS allows Providers to choose which roles and applicable functions he/she wants to perform by completing the IRS e-file Application for the program he/she wants to participate.

  7. Applicants must also pass suitability processing, as applicable.

  8. Advise applicants that IRS e-file Applications are accepted year-round.

  9. Advise e-file Providers that they may also update their accounts via the IRS e-file Application Process.

  10. For participation in IRS e-file , applicants must first apply to participate, and must complete appropriate testing, as applicable.

  11. If the applicant is not accepted as a Provider or is accepted and later suspended from participating in IRS e-file , the e-help Desk will notify that Provider.

  12. Per IRM 3.42.10, Authorized IRS e-file Providers , it is recommended that all new or revised applications be completed using the electronic IRS e-file Application.

  13. Tax Examiners or other e-help Desk staff should advise Providers who call and who participated in e-file in prior tax years that a new application is not required unless they change their EIN or change the firm structure. For instructions on handling e-file inquiries see IRM 3.42.4.14 , Handling e-file Inquiries , and subsections:

    • Previously Accepted e-file Applicants (See IRM 3.42.4.14.1, Previously Accepted e-file Applicants)

    • Receiving e-file Addition or Deletion Lists/Tapes (See IRM 3.42.4.14.2, Receiving e-file Addition or Deletion Lists)

    Also see IRM 3.42.10.8.1, Who Must File a New IRS e-file Application .

    Note:

    If there is no activity on the account over the last two filing seasons, a letter will be issued, the EFIN will be placed in Inactive status, and later dropped. If the EFIN is in Dropped status the provider will need to re-apply. See IRM 3.42.10.18, EFIN and ETIN Clean-up , for more information.

  14. Do not enter information in the data base if the application is incomplete.

  15. Advise IRS e-file Providers that they may also update their accounts via the IRS e-file Application Process and that all e-help sites can handle issues or concerns of the Business ERO participant.

  16. Employers who want to electronically file the Schedule R (Form 941), Allocation Schedule for Aggregate Form 941 Filers, electronically using the Employment Tax e-file System, must first submit the Form 2678 to the Service for approval. Once approved, the agent must decide which provider option to use to submit the returns. See IRM 3.42.4.5.3.2 for more information.

  17. Advise an ERO to become a Transmitter, authorized to prepare and transmit Business e-file returns, using the Employment Tax e-file Program and/or the Form 1041 e-file Program, he/she must apply, indicating such on the application. The approval as a Transmitter, will then allow the ERO to prepare and transmit returns via the EMS.

3.42.4.5.1  (10-01-2012)
Authorized IRS e-file Providers and Applicable Programs

  1. Review the following charts for Authorized IRS e-file Providers and the applicable MeF Programs:

    Authorized IRS e-file Providers for ETEC Programs
    Authorized IRS e-file Providers ETEC Programs
    Electronic Return Originator
    On-Line Provider
    Software Developer
    Transmitter
    Form 720 MeF ETEC Program
    Form 2290 MeF ETEC Program
    Form 8849 MeF ETEC Program

    Authorized IRS e-file Providers for Form 990/Form 990-EZ/Form 990-N/Form 1120-POL/Form 7004 and Form 8868 Programs
    Authorized IRS e-file Providers Exempt Organization Programs
    Electronic Return Originator

    Software Developer
    Transmitter
    Intermediate Service Provider

    Form 990 MeF Program
    Form 990-EZ MeF Program
    Form 990-N MeF Program
    Form 990-PF MeF Program
    Form 1120-POL MeF Program
    Form 7004 MeF Program
    Form 8868 MeF Program
    Intermediate Service Provider
    On-Line Provider
    Software Developer

    Form 990 On-Line MeF Program
    Form 990-EZ On-Line MeF Program
    Form 990-PF On Line MeF Program
    Form 1120-POL On-Line MeF Program

    Form 7004 On-Line MeF Program
    Form 8868 On-Line MeF Program

    Authorized IRS e-file Providers for Form 1065 and Form 1065-B Programs
    Authorized IRS e-file Providers Partnership Programs
    Electronic Return Originator
    Software Developer
    Transmitter
    Intermediate Service Provider

    Form 1065 MeF Program
    Form 1065-B MeF Program
    Form 7004 MeF Program
    On-Line Provider Form 1065 On-Line MeF Program
    Form 1065-B On-Line Program
    Form 7004 On-Line Program

    Authorized IRS e-file Providers for Form 1120, Form 1120-F and Form 1120S Programs
    Authorized IRS e-file Providers Corporation Programs
    Electronic Return Originator
    Software Developer
    Transmitter
    Intermediate Service Provider

    Form 1120 MeF Program
    Form 1120-F MeF Program
    Form 1120S MeF Program
    Form 7004 MeF Program
    On-Line Provider Form 1120 On-Line MeF Program
    Intermediate Service Provider
    On-Line Provider
    Software Developer

    Form 1120-F On-Line MeF Program
    Form 1120S On-Line MeF Program
    Form 7004 On-Line MeF Program

  2. Review the following Charts for Legacy e-file Programs and Authorized IRS e-file Providers and Authorized IRS Signatories.

    Authorized IRS e-file Providers for Form 1041 Legacy e-file Program
    Authorized IRS e-file Providers Program
    Transmitter
    Software Developer
    ERO
    Form 1041 e-file
    Authorized IRS e-file Providers for 94x XML Business e-file Programs
    Authorized IRS e-file Providers 94x Programs
    Reporting Agent
    Electronic Return Originator
    941 e-file Program
    941 On-Line Program
    944 e-file Program
    944 On-Line Program

    940 e-file Program
    940 On-Line Program
    Transmitter
    Software Developer
    On-Line Provider
  3. Participants can apply to participate as any of the above referenced Providers or as a combination of more than one category.

  4. Other IRS Authorized Participants are as follows:

    Other 94x Authorized Participants
    94x Aggregate Return Filer (Approved Agent under IRC 3504)
    94x On-Line e-filer
    Large Taxpayer

    Note:

    A Large Taxpayer is not considered to be an Authorized IRS e-file Provider. A Large Taxpayer is a business or other entity that prepares and transmits the electronic submission of its own business returns directly to the IRS. A Large Taxpayer either has assets of $10 million or more and files 250 or more returns a year, or is a partnership with more than 100 partners.

3.42.4.5.2  (10-01-2013)
IRS Authorized Signers for the 94x e-file Program

  1. Atlanta, Cincinnati and Ogden will complete the 94x PIN Registration Process for all IRS Authorized Signers. However, all e-help Desks will handle other related e-file issues or concerns, as required.

  2. 94x e-file returns must be filed by an 94x On-Line Provider, who was selected by the taxpayer and authorized by the IRS to participate in the e-file program.

  3. A 94x On-Line Filer is the person authorized by IRS to use the 94x PIN issued to sign electronic 94x returns.

  4. For a description of the roles and responsibilities of IRS Authorized Signers, review IRM 3.42.10, Authorized IRS e-file Providers .

  5. Advise potential participants to visit the IRS web site at www.irs.gov/efile to find out how to become a 94x On-Line Filer.

  6. For additional information, review Publication 3823, Employment Tax e-file System Implementation and User Guide , and Publication 3112, IRS e-file Application and Participation.

3.42.4.5.3  (01-28-2011)
Business e-file Participant Criteria

  1. This section describes the criteria to participate in Business e-file Programs which includes the processing instructions for the applicable 94x PIN Registration Process. Tax Examiners, e-help Desk and others assigned will complete the actions described throughout this section, as applicable.

  2. Advise prospective participants of the Criteria to Participate in Business e-file Programs. This information is applicable to all business programs:

    1. Applicants must submit the appropriate e-services enrollment/IRS e-file application and/or 94x PIN Registration form 45 days prior to participation.

    2. Applicants must be approved to participate in Business e-file Programs.

    3. Applicants required to test, must complete successful testing, as applicable.

    4. Approval must be received before filing any returns electronically.

    5. Participants must adhere to applicable electronic filing instructions, procedures, file specifications, and record layouts in order to participate.

3.42.4.5.3.1  (10-01-2013)
Specific Reporting Agent Criteria

  1. Advise Reporting Agents to submit Form 8655, Reporting Agent Authorization, before updating and resubmitting the IRS e-file Application with Reporting Agent Provider Option information. If applicable, applicants must make FTD payments and submit FTD information through EFTPS.

  2. Advise Reporting Agents they must also submit a Reporting Agent’s List to identify all Taxpayers for whom a Reporting Agent will file Form 940, Form 941, Form 943, Form 944 and Form 945 electronically.

  3. Advise Reporting Agents that a separate Form 8655, Reporting Agent Authorization , must be submitted for each Taxpayer on the list and the list must also contain each Taxpayer’s Employer Identification Number (EIN).

3.42.4.5.3.2  (04-26-2012)
IRC Section 3504 Agent

  1. Beginning 2010, approved Agents under IRC Section 3504 who are authorized to withhold, deposit and file Federal Employment Taxes must file Schedule R with Form 941 Aggregate Returns. Agents who are approved to represent employers receiving home care services through a state or local program may be approved to file aggregate Form 940. Schedule R (Form 940) must be attached to an aggregate Form 940. These agents are often referred to as "fiscal/employer agents" and "household employer agents."

  2. Generally, to become an Agent under Section 3504, agents must submit Form 2678, Employer/Payer Appointment of Agent , to IRS to select an approved agent. All agents, employers and payers remain liable for filing all returns and making all tax deposits and payments while this appointment, via Form 2678, is in effect. When filing these returns, both the employer and agent are liable for the taxes. Agents may elect to perform all of the agent duties themselves.

  3. Agents may submit the returns directly to the IRS by applying to become an Authorized e-file Provider. The Agent can also contract with a Reporting Agent or subagent, or can choose to submit the returns through an Authorized e-file Provider, known as a Transmitter. Review the information referenced in this section for additional guidelines.

3.42.4.5.3.3  (01-28-2011)
Special Conditions for 94x On-Line Filing Provider

  1. Software developers must complete and return the SW Testing Questionaire before software can be approved.

  2. When all of the returns in a test transmission have been accepted and the transmission has passed, the e-help Desk will advise the developer that their software has been approved.

  3. The developer can begin to market or use their software once the software is approved. The IRS will issue a Software ID number if the software will be marketed to others.

3.42.4.5.3.4  (10-01-2013)
Special Conditions for 94x On-Line Filer

  1. A 94x On-Line Filer is a taxpayer that electronically files Form 94x returns through a transmitter using a personal computer, modem, and commercial tax preparation software.

  2. The 94x On-Line Filer must submit the appropriate 94x PIN Registration form 45 days in advance of the due date of the Form 94x return to ensure timely filing.

  3. Returning the signed statement indicates possession of and responsibility for the proper use of the 94x On-Line Filer PIN. IRS will issue the PIN to the Authorized Signer, via U.S. Mail, within 45 days of the Service's receipt of their completed Letter of Application (LOA).

  4. The 94x PIN Registration Process will not apply to 94x MeF online filers. They will sign their return using Form 8453-EMP and send it as a pdf. attachment.

3.42.4.5.3.5  (10-01-2013)
Special Criteria for EROs

  1. Advise Electronic Return Originators (EROs) of the following:

    • You are only authorized to originate income tax returns for your clients.

    • You do not sign the returns on behalf of your clients.

    • For an ERO to become a Transmitter, authorized to prepare and transmit Business e-file returns, utilizing XML or other IRS Business e-file Programs, he/she apply online through e-services. If the ERO already has an application on file, then advise of the need to update the Provider role to include Transmitter on their application through e-services or the e-help Desk.

    EROs that want to become a Transmitter, to prepare and transmit returns via the Employment Tax e-file System, MeF System or IRS Legacy Business e-file System, may apply through e-services. If the ERO already has an application on file, will need to update the Provier role to include Transmitter on their application through e-services or the e-help Desk.

  2. For the 94x MeF program, EROs will be able to sign with a Practioner PIN utilizing the new Form 8879-EMP.

3.42.4.5.3.6  (10-01-2010)
Special Criteria for 94x Software Developers

  1. Advise Software Developers that their applications must also contain the following:

    • The brand name of the software translation package, or the development name if no brand name exists, and/or software package number

    • Whether the software is stand-alone or interfaces with a named payroll package

    Note:

    Not applicable to Form 1041 e-file Program.

3.42.4.5.4  (10-01-2013)
Identification Numbers for Business e-file Programs

  1. To participate in Business e-file Programs, IRS issues the following unique identification numbers to each participant based on the programs used and the participant role identified:

    Unique Identification Numbers Participant Role
    Electronic Filer Identification Number
    (EFIN)
    All participants, including Electronic Return Originators (EROs)
    Electronic Transmitter Identification Number
    (ETIN)
    Transmitters and Software Developers
    Reporting Agent Personal Identification Number
    (5 Digit PIN)
    Reporting Agents
    94x On-Line Filer PIN
    (10 Digit PIN)
    Form 94x Business Taxpayers

    Note:

    The 94x On-Line Filer PIN will only be used for Legacy filers. The 94x MeF program will not use this PIN. 94x MeF On-Line Filer will sign using Form 8453-EMP sent as a binary attachment. The Form 8879-EMP can be used in lieu of a Form 8453-EMP by an authorized e-file Provider/ERO who is preparing the return for an individual business.

3.42.4.5.4.1  (10-01-2013)
Electronic Transmitter Identification Number (ETIN)

  1. The Electronic Transmitter Identification Number (ETIN) is a unique identification number assigned utilizing the IRS e-file Application. The ETIN is a 5 digit identification number determined by the e-help Desk. Each Authorized IRS e-file Provider - Transmitter and Software Developer, who will transmit returns to the IRS directly or who develops software, is assigned an ETIN. The ETIN is issued during the testing or production stage, as applicable.

  2. Transmitters are issued a production ETIN and after successful test transmission, the Form type is moved to production. The transmitter may also request a Test ETIN, which can be used to continue testing once the original ETIN has been moved to Production status.

    Note:

    Reporting Agents that transmit returns directly to the IRS must follow the instructions provided for Transmitters throughout this IRM and other applicable documents. A Reporting Agent will only receive an ETIN if he/she transmits returns directly to the IRS without the assistance of an intermediate. The Reporting Agent must indicate on his/her application that he/she will transmit returns directly by checking that he/she is a Transmitter. A Reporting Agent must have an EFIN in addition to the RA PIN to submit returns electronically.

  3. Software Developers are issued a test ETIN and this ETIN is never moved to production status. If the Software Developer will serve as a transmitter, a production ETIN should also be issued. After successfully completing the test process it should be moved to production status.

  4. Electronic Return Originators (EROs), and Fiduciaries may transmit Form 94x and Form 1041 returns directly to IRS if they apply to become a Transmitter and want to file via Business e-file Programs filing through the EMS. As a Transmitter, an ETIN will be assigned to allow participation.

3.42.4.5.4.2  (01-28-2011)
Personal Identification Number (PIN)

  1. The e-help Desk will complete all 94x On-Line PIN Registration processing steps for the Business Taxpayer filing through the Employment Tax e-file System. The e-help Desk will use the Customer Data Base (CDB) to complete the 94x PIN Registration Process.

  2. The IRS requires a Personal Identification Number (PIN), a unique identification number to be used by the 94x On-Line Filer who file their own return electronically via an online filing option. The CDB will generate a 10 digit PIN to the 94x On-Line Filer. The PIN is for the individual authorized to sign their 94x return.

    Note:

    94x MeF filers will not use the 10 digit PIN.

  3. Reporting Agents are issued a 5-digit PIN through the TPDS. Reporting Agents use their PIN to sign 94x Returns for their clients with a Form 8655on record with IRS.

  4. Form 1041e-file Program, participants can sign using the self selected PIN by completing the Form 8879-F, IRS e-file Signature Authorization for Form 1041. The form is used by the ERO and a general partner or limited liability company member when they want to use a PIN to electronically sign the return.

  5. Form 1065 and Form 1065-B Program participants can use Form 8879-PE, IRS e-file Signature Authorization for Form 1065, or Form 8879-B, IRS e-file Signature Authorization for Form 1065-B, to create a self select PIN to electronically sign a partnership's electronic income tax return, or they can authorize their ERO to sign using the Practioner PIN method. Both the ERO and the client must sign the Form 8879. The ERO must retain the original document on file and submit a copy to the IRS, only if requested. They also have the option of using the Form 8453-PE, U.S. Partnership Declaration for an IRS e-file Return, or Form 8453-B, U.S. Electing Large Partnership Declaration for an IRS e-file Return, as a binary attachment to their electronic return.

  6. Form 1120 and Form 990 Programs, participants can use a PIN to sign returns. As an option, the participant creates a self-selected PIN by completing the applicable form online:

    • Form 8879-I, IRS e-file Signature Authorization for Form 1120-F

    • Form 8879-S, IRS e-file Signature Authorization for Form 1120S

    • Form 8879-EO, IRS e-file Signature Authorization for an Exempt Organization

    • Form 8879-C, IRS e-file Signature Authorization for Form 1120

    Both the ERO and the client must sign the Form 8879. The ERO must retain the original document on file, and is not required to submit a copy to the IRS unless requested. The Form 1120 and Form 990 participant can select this method in lieu of using the Form 8453-I, Foreign Corporation Income Tax Declaration for an IRS e-file Return, Form 8453-S, U.S. S Corporation Income Tax Declaration for an IRS e-file Return, Form 8453-EO, Exempt Organization Declaration and Signature for Electronic Filing, Form 8453-X, Political Organization Declaration for Electronic Filing of Notice of Section 527 Status, or Form 8453-C, U.S. Corporation Income Tax Declaration for an IRS e-file Return.

    Exception:

    No signature document required with Form 990-N.

  7. ETEC MeF Program (Form 720, Form 2290 and Form 8849) participants can use Form 8453-EX, Excise Tax Declaration for an IRS e-file Return , to sign the forms. Additional signature options apply for Form 2290 filers, after the Form 2290 is signed:

    • The taxpayer can sign a consent to share VIN (Vehicle Identification Number) information with the Department of Transportation and participating states, if IRS requirements are met).

    • The Taxpayer can sign the Disclosure Consent on the Form 2290 and enter their PIN, if the Taxpayer is preparing a web-based return. The Consent page with the language is attached to the return in a PDF format.

    • The Taxpayer can enter the PIN and sign the Form 8453-EX, then have the ERO scan Form 8453-EX. The Consent page with the language is attached to the return in a PDF format.

  8. Advise e-file participants that Form 8878-A, IRS e-file Electronic Funds Withdrawal Authorization for Form 7004 , is used by persons authorized to sign an electronic funds withdrawal authorization and an Electronic Return Originator (ERO) to use a PIN to authorize an electronic funds withdrawal of the balance due on an electronic Form 7004.

3.42.4.5.4.3  (01-01-2009)
Electronic Filing Identification Number (EFIN)

  1. An Electronic Filing Identification Number (EFIN) is issued to all e-file participants via the IRS e-file Application. The EFIN allows the IRS to identify the Authorized IRS e-file Provider. The EFIN is a 6 digit identification number.

3.42.4.5.5  (10-01-2013)
Applicable Business e-file Enrollment/Application Methods

  1. It is recommended that all new or revised applications be completed using the electronic IRS e-file Application.

  2. Applicants must first register for e-services before initiating an IRS e-file Application. Go online to http://www.irs.gov/Tax-Professionals/e-File-Providers-&-Partners/Become-an-Authorized-e-file-Provider for more information on becoming an Authorized IRS e-file Provider.

  3. The IRS e-file Application uses a consolidated application process that allows users to apply for both Business and Individual e-file Programs by completing one application. Applicants can apply for participation in the MeF System, Employment Tax e-file System, and the Legacy 1041 e-file System, dependent upon the forms they would file.

  4. Applicants can submit an application using e-Services IRS e-file Application via the Integrated Enterprise Portal (IEP).

  5. Advise applicants that all applications must contain the following:

    • The name, address, and Employer Identification Number (EIN) of the Applicant

    • The name, title, and telephone number of the person to contact regarding the Application

    • The first tax period for which the Applicant plans to file e-file returns or have software available to the public

    • A listing of any suspension from any of the Service's electronic filing programs

    • A statement that the Applicant will comply with the responsibilities of an Electronic Filer, as detailed in the applicable Revenue Procedures and/or Publications that provide the program guidelines. For more information, see IRM 3.42.4.5.6.

  6. Also advise applicants to review the Revenue Procedure 2007-40, Authorized IRS e-file Provider Responsibilities , for more information.

3.42.4.5.6  (10-01-2013)
IRS e-file Application Processing

  1. Tax Examiners and System Administrators should log onto the Third Party Data Store (TPDS) via the EUP to access the IRS e-file Application on the Employee User Portal (EUP) to complete the application process. Use the IRS e-file Application to input applicant information and to complete the application approval process. Applications are processed on an issue based system. The system generates a worklist to employees to identify the activity name that caused the application to appear on the worklist. The worklist also shows the applicant, date assigned and the length of time on the worklist. An Application is considered complete once all related worklist items are completed. Review the following references for additional guidelines:

    • IRM 3.42.10, Authorized e-file Providers

    • Publication 3112, IRS e-file Application and Participation

    All participants receive an EFIN, including EROs, Transmitters, and Software Developers. The IRS e-file Application also generates the PIN to Reporting Agents once their application is updated.

  2. The IRS e-file Application will issue an ETIN for Transmitters and Software Developers. Reporting Agents that transmit returns directly to the IRS will also receive an ETIN if the category for Transmitter is checked on the new or revised application.

  3. The IRS e-file Application can generate different status letters upon request.

  4. Review IRM 3.42.10, Authorized e-file Providers , for instructions on completing the enrollment process.

3.42.4.6  (10-01-2013)
e-file Revenue Procedures and Program Publications

  1. Review the following Revenue Procedures and publications for complete guidelines regarding the Business e-file Programs:

    e-file Revenue Procedures and Program Publications
    Document Name Subject
    Revenue Procedure 2007-40 Authorized IRS e-file Provider Responsibilities
    Revenue Procedure 2012-32 Requirements for completing and submitting Form 8655 Reporting Agent Authorization
    Revenue Procedure 70–6 General procedures for designating an agent and reporting and filing as an agent
    Revenue Procedure 80–4 Special procedures for designating a state agent and for reporting and filing as a state agent
    Publication 3112 IRS e-file Application and Participation
    Publication 1474 Technical Specifications Guide For Reporting Agent Authorization For Magnetic Tape/Electronic Filing
    Publication 3823 Employment Tax e-file System Implementation and User Guide
    Publication 1437 Procedures for the Form 1041 e-file Program, U.S. Income Tax Returns for Estates and Trusts
    Publication 1438 File Specifications, Validation Criteria & Record Layouts for the 1041 e-file Program, U.S. Income Tax Returns for Estates and Trusts
    Publication 4163 Modernized e-File Information for Authorized IRS e-file Providers for Business Returns
    Publication 4164 Modernized e-File Guide for Software Developers and Transmitters
    Publication 5078 Modernized e-File Test Package

3.42.4.7  (10-01-2013)
Signature Documents for IRS e-file Programs

  1. This section describes the different signature methods and requirements used in the IRS e-file Programs.

  2. In May 2003, the Tax Administration Council (TAC) approved the expanded use of faxes for receiving information and documents from taxpayers and practitioners in circumstances where contact with the taxpayer has been made and documented, and faxed signatures are legally sufficient. On September 23, 2011, a revision to the IRS’s fax policy was announced by the Deputy Commissioner for Services and Enforcement relating the consents to assess additional tax and closing agreements.

3.42.4.7.1  (10-01-2013)
Form 1041 e-file Program Signature Methods

  1. This section describes the applicable processing requirements of the electronic filer and the receiving Submission Processing Campus. Tax Examiners, e-help Desk and others assigned will complete the actions described throughout this section, as applicable. This section provides the guidelines and processing steps for handling signature documents for the Form 1041 e-file Program. Users should also review the following publications for more information about program requirements:

    • Publication 1437, Procedures for the 1041 e-file Program, U.S. Income Tax Returns for Estates and Trusts

    • Publication 1438, File Specifications, Validation Criteria & Record Layouts for the Form 1041 e-file Program, U.S. Income Tax Returns for Estates and Trusts

  2. Applicants using the Form 1041e-file Program have two signature methods, as follows:

    • By using Form 8453-F, U.S. Estate or Trust Income Tax Declaration and Signature for Electronic Filing , to sign Form 1041, U.S. Income Tax Return for Estates and Trusts , or

    • By using a Practitioner PIN (Personal Identification Number) using Form 8879-F, IRS e-file Signature Authorization for Form 1041 .

  3. Form 8453-F (signature documents) may also serve as a transmittal for some paper attachments, i.e., paper check for balance due returns and multiple signature listings.

    Note:

    Form 8453-FE will be used for taxpayers filing through MeF. This form cannot be used as a transmittal. It must be attached as a binary attachment. Multiple Tax Return Listings cannot be attached to Form 8453-FE.

  4. A fiduciary and an Electronic Return Originator (ERO), filing the estate's or trust's return, can also consent to electronic funds withdrawal, as applicable.

  5. When the PIN option is not used in filing Form 1041, the return is not considered legally filed until a completed Form 8453-F, signed by the Fiduciary, is received by the Ogden Submission Processing Center (OSPC). Publication 1437 states the time period for submitting Form 8453-F is three business days after acceptance of the electronic submission of the return. However, properly completed and signed Form 8453-F received after the 3 day period will be considered legally filed.

    Note:

    The 1041 e-file program generates reports to identify returns for which a Form 8453-F has not been received after 30 days. OSPC has procedures in place to correspond to the Fiduciary in an effort to obtain missing Form 8453-F. Procedures can be found in IRM 3.42.4.7.1.9 through IRM 3.42.4.7.1.15 below.

  6. Form 8453-F:

    1. Authenticates the return. A return is not considered valid without a signed Form 8453-F;

    2. Authorizes the participant to transmit the return electronically for the Form 1041 Program via e-file , on behalf of the entity, if the participant and the entity are not the same person;

    3. Provides a transmittal for any associated paper documents;

    4. Authorizes the IRS to send the participant and/or transmitter an acknowledgment of receipt of transmission, and indication of whether or not the return is accepted, and, if rejected, the reason(s) for the rejection; and

    5. Authorizes Electronic Funds Withdrawal from the taxpayer's account for the Form 1041 returns only, via Form 8453-F.

  7. Advise applicants the Form 8453-F must always be signed by the person authorized to sign the paper return, and by the paid preparer, if applicable.

  8. Advise participants Form 8453-F must be received for every accepted electronic return and all signatures required to file on paper are also required for the electronic return. If a signedForm 8453-F is not received the return is not considered filed and the estate or trust may be assessed the Failure to File penalty.

  9. Use Command Code (CC) ELFRQ to request Form 8453-F. To request the electronic return, CC TRPRT must be used for tax years 1998 forward. See IDRS Command Code Job Aid for processing details.

  10. In addition to Form 8453-F, a substitute form can also be used, when approved, for the Form 1041 e-file Program. See IRM 3.42.4.7.1.1.

3.42.4.7.1.1  (01-01-2009)
Approved Substitute Form 8453-F for Form 1041 e-file Program

  1. An "Approved Substitute Form 8453-F " that duplicates the official form in language, format content, color, and size can be used by a participant.

  2. Tax Examiners should advise participants to submit the substitute form for approval to the following address:

    Internal Revenue Service
    Substitute Forms Coordinator, SE:W:CAR:MP:SP:S
    1111 Constitution Avenue, NW
    Washington, DC 20224

  3. Any copies of a substitute Form 8453-F received at the Submission Processing Campus should be sent to the same address referenced in (2) above.

  4. The Headquarters BMF Branch will notify the Submission Processing Campus of the approval or disapproval of the substitute form.

  5. Headquarters will advise the participant in a letter of the status of the substitute Form 8453-F, whether approved or disapproved. Once approved, a unique forms approval number will be assigned for that participant. This number is a permanent number to be used on every form created by the participant. The number is assigned by the substitute forms analyst.

3.42.4.7.1.2  (01-01-2009)
Receiving and Processing Form 8453-F for Form 1041 e-file Program

  1. Receiving and processing Form 8453-F, Signature for Electronic Filing, is defined in this section.

  2. Signature documents are submitted by the transmitter or the filer of Form 1041.

  3. Tax Examiners should advise Form 1041 e-file participants to mail Form 8453-F to the OSPC (so that it is postmarked) within three business days after the acknowledgment transmission is accepted. Refer to the mailing address in the applicable Form 8453-F instructions.

3.42.4.7.1.3  (01-01-2009)
Receipt and Control Operations for Form 1041e-file Program

  1. When Form 8453-F are received at the processing campus they are forwarded to Receipt and Control where the following processing steps are completed by the ELF Processing Support Sections, as listed in the following subsections. Electronic Products and Services Support (EPSS) managers assign specific responsibilities for processing incomplete Forms 8453-F to Tax Examiners for the Form 1041e-file Program.

3.42.4.7.1.4  (10-01-2013)
Extracting Unit Procedures for Form 1041e-file Program

  1. The Extracting Unit must complete the following actions, as applicable, once the Form 8453-F is received:

    1. Remove Form 8453-F from the envelope or box, leaving attached documents in place,

    2. Date stamp each Form 8453-F,

    3. Remove multiple listings from the box and date stamp them,

    4. Ensure each BMF Gusset Folder contains only forms with the same Electronic Transmitter Identification Number (ETIN); and

    5. Route forms to the Batching Unit.

  2. The Extracting Unit must route any paper Form 8453-B, Form 8453-C, Form 8453-EX, Form 8453-PE, Form 8453-S, Form 8453-EO, Form 8453-EMP, and/or Form 8453-FE to e-help Operations for processing.

3.42.4.7.1.5  (01-01-2009)
Batching Unit Procedures for Form 1041e-file Program

  1. Once the Form 8453-F is received from the Extracting Unit, the Batching Unit must complete the following actions:

    1. Batch Single Listings and Multiple Listings separately.

    2. Batch Single Listings 100 per gusset folder and 4 folders per pocket, using Program Code 42933 for Form 8453-F.

    3. Route completed Single Batches to the Code and Edit Unit using Route #1 (180, 210, 190, 230, 610).

    4. Batch Multiple Listings no larger than 4 inches per folder, using Program Code 42930 for Form 8453-F.

    5. Route Multiple Batches to the Code and Edit Unit using Route # 1 (180, 210, 190, 230, 610).

3.42.4.7.1.6  (10-01-2013)
Code and Edit Unit Procedures for Form 1041e-file Program

  1. Once the completed batches are received from the Batching Unit, Code and Edit must review the following Form 8453-F separately:

    1. Single Listing (SL)

    2. Multiple Listing (ML)

    3. Transmittal Document (Box B is checked) for any accompanying paper schedules or statements

      Note:

      Form 8453–F can be used as a transmittal document for any accompanying paper schedules or statements. When used as a transmittal document, Box B must be checked. It is not necessary to complete the form below line B when used in this manner.

  2. Review Form 8453-F for the following information, as applicable:

    • EIN

    • Firm's name

    • Tax Period

    • Acceptable format for an "Approved Substitute Form 8453-F"

    • Appropriate signature (not required for Form 8453-F transmittal)

    • At least one entry on Lines 1 through 5 (Form 8453-F Single Listing only if unsigned)

      Note:

      Zero is a valid entry for the Form 1041 e-file Program

  3. Form 8453-F also serves as a transmittal document for any accompanying paper schedules or statements. If the taxpayer used a PIN to sign the return and is using the Form 8453-F as a transmittal, no signature is required. They are only required to complete the information above Part I on the form. Therefore, if Lines 1 - 5 on Part 1 are blank and Part II does not contain a signature, consider the form complete and send it to the Numbering Unit for DLN assignment. Do not detach any documents submitted except for the following:

    • Acknowledgment Letters, with a return envelope

    • Original Returns

    • Taxpayer Inquiries

    • Documents specifically instructed to be detached in IRM 3.11.14.46, Routing Guide for Attachments. For example: Form 56, Notice Concerning Fiduciary Relationship .

  4. Date stamp any "Acknowledgment Receipt Request Letters" received with a return envelope and route it to the Code and Edit Control Unit for mailing back to the filer. Acknowledgment Receipt Request Letters received without a return envelope should not be detached.

  5. Route original returns and taxpayer inquiries to the Ogden e-help Desk West, previously referred to as E-File Unit for completion of research and closure.

  6. Code and Edit must also complete the following actions for Multiple Listings:

    1. Ensure Multiple Listings say "Multiple Listing" , in the Entity Section of the document, if not notated on the Form 8453-F, write it on the top of the form in red. When processing Form 8453-F, "line through the EIN, if present" . ISRP will only pickup EINs from the Multiple Listing.

    2. Check to make sure the Form 8453-F has the same "Name and/or Title" as the name line on the first page of the multiple listing.

    3. While editing Form 8453-F, if you see an obvious fictitious EIN (ie. 55-5555555, 88-8888888, or 12-3456789) delete it from the Multiple Listing by lining through the EIN.

    4. Each Form 8453-F can have up to 5 pages of EINs. If the Form 8453-F has over 5 pages of EINs, photocopy the original form and attach it to the next 5 pages of EINs on the Multiple Listing. Repeat this process until the Multiple Listing is completed.

    5. If the Multiple listing is double sided, only attach 2 pages per Form 8453-F if there are 50 EINs per page. Do not put more than 250 EINs to one Form 8453-F.

  7. Remove all incomplete, illegible, or unapproved substitute Forms 8453-F from the batch, notating the reason for removal on the form, before routing them to the Ogden e-help Desk West.

    Codes and Reasons for Removal
    1 - Missing Signature 5 - Substitute Form
    2 - Missing Firm's Name 6- Prior Year Form
    3- Both 1 & 2 are missing 7 - Other, must notate reason
    4 - Illegible 8- No entry lines 1-5 (Form 8453-F Single Listings Only)

  8. Route completed batches of work to the Numbering Unit where the DLN is assigned.

3.42.4.7.1.7  (01-01-2009)
Numbering Unit Procedures for Form 1041e-file Program

  1. The Numbering Unit should complete the following actions:

    1. Stamp each Form 8453-F with a Document Locator Number (DLN).

    2. Put no more than 20Forms 8453-F Multiple Listings per folder.

    3. Put no more than 25 folders per batch for Multiple Listings.

  2. Prepare Form 1332, Block and Selection Record, for each block of work. In the top right margin, enter the 6 digit Control Number, starting with the numbers below, then complete the following edits to information as follows:

    1. Use 910000 for Program Code 42933 for Form 8453-F Single Listings.

    2. Use 930000 for Program Code 42930 for Form 8453-F Multiple Listings.

    3. Increment one number (i.e. 930001) with each new block of work.

    4. In the date box on top of the form, enter the received date of the Form 8453-F, using mmddyy format.

    5. Enter the number of documents in the block in the count code.

    6. Route completed work to ISRP to be transcribed.

3.42.4.7.1.8  (01-01-2009)
ISRP Procedures for Form 1041e-file Program

  1. Integrated Submission and Remittance Processing (ISRP) Entry Operators (EOP) will key the Form 8453-F per IRM 3.24.226, Declaration for Electronic Filing.

  2. For Single Forms only, use the applicable program code on ISRP and Form 3081, as follows, Program Code 42933 for Form 8453-F

  3. For Multiple Forms only, use the applicable program code on ISRP and Form 3081, as follows, Program Code 42930 for Form 8453-F.

  4. Enter 9 zeros (00-0000000) for the EIN in Section 01 on Multiple Listings for Form 8453-F, only. When Section 01 is completed, Section 02 will start with the first EIN on the attached listing. Use the EIN column for transcription.

  5. The ISRP Control Unit should hold batched work for one day after release to ensure the process is completed, before delivering work to the e-help Desk to make the corrections.

3.42.4.7.1.9  (10-01-2010)
e-help Desk Instructions for Form 1041e-fileForm 8453-F Process

  1. This section will describe the cause and sources of Form 8453-F discrepancies. The reports, used by the e-help Desk, will assist in resolving and correcting issues that occurred during processing the Form 8453-F. It also describes how the reports should be used and the steps necessary to resolve discrepancies.

  2. Discrepancies can occur in a number of ways:

    • ISRP transcription error

    • Taxpayer error

    • Taxpayer fails to send the Form 8453-F

    • Taxpayer sends the Form 8453-F in error

  3. The e-help Desk receives Form 8453-F from various sources. The sources for current year are:

    • C&E sends edited and incomplete (i.e., missing signature)

    • Direct fax from taxpayers

    • ISRP (generated to EFS reports)

    • The sources for prior year are:

    • C&E

    • Direct fax from taxpayers

    • Mail from Receipt and Control

      Note:

      Prior year Form 8453-F are researched by e-help before they are processed to determine if they are needed.

3.42.4.7.1.10  (10-01-2010)
EFS Reports for Correcting Form 8453-F Received for Form 1041

  1. Resolve and correct the discrepancies made in processing Form 8453-F using the following reports. These reports aid in ensuring the IRS receives all Forms 8453-F for e-filed Form 1041 and that they are required and complete. Use the following Run output files found on Control D to research and correct the Forms 8453-F:

  2. EFS 3740 Business Electronic Filing (Form 1041) Error Report – lists the EINs of duplicate Forms 8453-F electronically filed Form 1041 that rejected. EINs listed on this report can be the result of taxpayer or ISRP error. This report should be checked daily or weekly at a minimum. Contains the following information:

    • EIN

    • 8453 DLN

    • Error Source

    • Error Type

      Note:

      Only "Return is in Reject Status" EINs are worked by the e-help Desk. (Refer to IRM 3.42.4.7.1.11, Procedures for Correcting Current Year Form 8453-F for Form 1041 e-file Program, for processing instructions.)

  3. EFS 3741 Business Electronic Filing (Form 1041) Unmatched EIN Report – shows the EIN of Forms 8453-F processed and no Form 1041 was electronically filed. EINs on this report can be the result of an ISRP transcription error. This report should be checked daily or at a minimum weekly. The report contains the following:

    • EIN

    • 8453-F DLN

    • Matched Source (i.e. ISRP)

      Note:

      Refer to IRM 3.42.4.7.1.11 for processing instructions.

  4. EFS 3747 Business Electronic Filing (Form 1041) ELFUPB Change Report – shows the corrected EIN after inputting of CC ELFUPB. This report should be checked the next business day after the ELFUPB corrections have been input to verify changes were accurately submitted. The report contains the following information:

    • Year (equals list year)

    • B/S (stands for Bought and Sold - obsolete)

    • EIN

    • New 8453-F DLN

    • Old 8453-F DLN

    • EIN-ERR-MSG - for example, "EIN Not Present." Refer to IRM 3.42.4.7.1.11 for processing instructions.

  5. EFS 4241 Business Electronic Filing (Form 1041) Aged Report – shows the DLN of each return missing a Form 8453-F for more than 31 days.

    Note:

    8453-F missing from 01 - 30 days are accounted for on the 'Aged Totals' but the DLN will not appear on the report until day 31.


    To monitor volumes this report should be checked on a weekly basis between December 1041 production start-up through June 30th. If an anomaly occurs (i.e. unusual spike in the inventory) contact EPSS Program Management Analyst. In mid June the e-help Desk Manager should contact the SP P&A Staff in Ogden to ensure all 8453-F pipeline processing will be completed by the end of June. Then begin working the report on July 1st, if for some reason this will be delayed, notify e-help Department Manager and EPSS Program Management Analyst. The report should be worked using first in first out (FIFO) processing, which means working the oldest inventory first. With priority consideration given to those identified as Multiple Return Listing.

    Note:

    The inventory must be cleared off of this report before the end of year system shutdown. If inventory is not completed by the end of December the report must be printed and the cases worked as prior year returns.

    (Refer to IRM 3.42.4.7.1.11 through IRM 3.42.4.7.1.15 for processing instructions.) Effective January 2011 this report will contain the following information:

    • Return DLN

    • EFIN (5 digits)

    • ETIN (6 digits)

    • 31–45 days aged

    • 46–60 days aged

    • 61–75 days aged

    • 76–90 days aged

    • 91+

      Note:

      The report is sorted in EFIN order.

  6. EFS 4544 8453 Research Report – shows the EIN and DLN of both the 1041 and 8453-F. This is also referred to as the ELFRQ Report. This report should be worked as needed to resolve issues. It is used to determine the status of 8453-F received by the e-help Desk. The report contains the following information:

    • List Year

    • EIN

    • 8453-F DLN

    • Return DLN

    • Employee IDRS Num

    • Requester IDRS Num

    • Remarks
      (Refer to 3.42.4.7.1.11 Clerical procedures for instructions.)

  7. EFS 4245 Business Electronic Filing (Form 1041) Run Control Report - shows the year to date cumulative volume of Form 1041 received which is represented as "Record Control Master (RCM) Records Read." The difference between the RCM Records Read and the RCM Records Processed are those Form 1041 that were rejected. This is primarily a management tool to monitor processed 1041 and 8453-F. Contains the following information:

    • RCM Recs with 8453 DLN

    • RCM Recs without 8453 DLN

      Note:

      This line should equal the Aged Totals shown on the EFS 4241.

    • RCM Recs Electronic PIN - NO 8453 Required

3.42.4.7.1.11  (10-01-2012)
Procedures for Correcting Current Year Form 8453-F for Form 1041 e-file Program

  1. To resolve current year Form 8453-F discrepancies use IDRS, EFS reports and the following procedures :

    Step Form 8453-F Single without attachments If Yes.... If No....
    1 Is it the current year? Continue Determine if ERO/TP submitted the wrong year.
    1. Create an Interaction/Incident (open and closed).

    2. Edit Interaction/Incident number on Form 8453–F in the top margin above the year.

    3. Return Form 8453-F to ERO/TP with Letter 4685.

    4. Include a blank Form 8453-F for requested year and a return envelope.

    Otherwise put aside to process using Prior Year Procedures.
    2 Research TRDBV for applicable year:
    3 Is "SIGNATURE" option present? This means return was signed with a PIN and Form 8453-F is not needed. Destroy as classified waste. Research EFS 4241 'Aged Report,' and continue.
    4 Is EIN listed on the EFS 4241? Continue Use IDRS CC ELFRQ "4" for the EIN. The following business day check EFS 4544 to verify results of the ELFRQ action.
    1. If no DLN complete steps 5 - 7.

    2. If DLN is present destroy Form 8453-F as classified waste.

    5 Are Name and EIN present and do they match IDRS records? Continue Continue
    6 Is signature of fiduciary or officer representing fiduciary present? Continue
    1. Create an Interaction/Incident (open and closed).

    2. Edit Interaction/Incident number on Form 8453–F.

    3. Return Form 8453-F to ERO/TP with Letter 4684 .

    4. Include a blank Form 8453-F for requested year and a return envelope.

    7 Is the signature on the correct line? Send valid Form 8453-F to
    C & E for processing.
    Red arrow to the correct line and send valid Form 8453-F to C & E for processing.

    Step Form 8453-F Single with attachment If Yes.... If No....
    1 Has the taxpayer indicated that the Form 8453-F is acting as a transmittal document? On the signature line in Part II edit in red "Signature PIN used -- file attachments" and send to C&E. Continue
    2 Is it the current year? Continue Determine if ERO/TP submitted the wrong year.
    1. Create an Interaction/Incident (open and closed).

    2. Edit Interaction/Incident number on Form 8453–F.

    3. Return Form 8453-F to ERO/TP with appropriate letter.

    4. Include a blank Form 8453-F for requested year and a return envelope.

    Otherwise put aside to process using Prior Year Procedures.
    3 Research TRDBV for applicable year:
    4 Is "SIGNATURE" option present? This means return was signed with a PIN and
    8453-F is not needed. On the signature line in Part II edit in red "Signature PIN used -- file attachments" and Continue.
    1. Create an Interaction/Incident (open and close) for missing signature.

    2. Edit Interaction/Incident # on top of Form 8453-F.

    3. Return Form 8453-F and attachments the to ERO/taxpayer with Letter 4684

    5 Are Name and EIN present and do they match IDRS records? Send to C&E. Use information from attachments to edit in red the Name and EIN and send to C&E.

  2. To research and correct Form 8453-F received from ISRP the e-help Desk should use the following procedures.

    1. Use EFS 3740 and EFS 3741 to identify Form 8453–F that require corrective actions. (Refer to 3.42.4.7.1.10 for report information).

    2. Use the EFS 3740 to research only those with "Error Type" "Return is in Reject Status." These are the DLNs and EINs that rejected on the date shown in the top left corner of the report.

    3. Retrieve the physical Form 8453-F from the gusset folder on the ISRP cart.

    4. Follow procedures in IRM 3.42.4.7.1.11(1) to return Form 8453-F to ERO/TP.

    5. Use the EFS 3741 to research the paper Form 8453-F that have been received but there are no electronic Form 1041 filed. Work only those records identified as "ISRP" in the "Unmatched Source" column.

      Step Research indicates: Actions Needed:
      1 Paper return filed
      1. Pull Form 8453-F from ISRP cart.

      2. Use ELFUP "D " to delete incorrect EIN

      3. Return Form 8453-F to customer with Letter 4684 using the current year processing procedures.

      2 Prior Year
      1. Pull Form 8453-F from ISRP cart.

      2. Line through DLN

      3. Use ELFUP "D" to delete DLN.

      4. Follow PY processing procedures.

      3 EIN error (TP or ISRP)
      1. Pull Form 8453–F from ISRP cart.

      2. Use ELFUP "C" to make correction.

      4 Electronic return posted after receipt of Form 8453–F Use EFS 4544 to resolve
      5 Wrong form
      1. Line through the DLN.

      2. Use CC ELFUP "D" to delete DLN.

      3. If research indicates Form 8453-F is needed, follow appropriate processing procedures to correspond with the TP/ERO.

      4. If research indicates Form 8453-F is not needed send incorrect Form to Receipt and Control for proper processing.

      6 No return filed
      1. Use ELFUP "D" to delete incorrect EIN.

      2. Return Form 8453-F to TP/ERO using procedures outlined in current year processing.

    6. Use EFS 3747 on the following business day to ensure ELFUP corrections posted correctly.

  3. When ERO/TP responds to correspondence sent, update Interaction/Incident add "mm-dd-yy Complied via mail or fax " as applicable. Process Form 8453-F following the procedures outlined above in IRM 3.42.4.7.1.11(1).

3.42.4.7.1.12  (10-01-2012)
Procedures for Correcting Prior Year Form 8453-F for Form 1041e-file Program

  1. To resolve prior year Form 8453-F discrepancies use IDRS, EFS reports and the following procedures:

    Step Form 8453-F Single without attachments If Yes.... If No....
    1 Research TRDBV for applicable year:
    2 Is "SIGNATURE" option present? This means return was signed with a PIN and Form 8453-F is not needed. Destroy as classified waste.
    1. Use IDRS CC ELFRQ "4 " for the applicable year. Search by EIN. The following business day check EFS 4544 to verify results of the ELFRQ action.

    2. If DLN is present destroy Form 8453-F as classified waste.

    3. If no DLN complete steps 3 - 5.

    3 Are Name and EIN present and do they match IDRS records? Continue Continue
    4 Is signature of fiduciary or officer representing fiduciary present? Continue
    1. Create an Interaction/Incident (open and closed).

    2. Edit Interaction/Incident number on Form 8453–F.

    3. Return Form 8453-F to ERO/TP with Letter 4684.

    4. Include a blank Form 8453-F for requested year and a return envelope.

    5 Is the signature on the correct line? Send valid Form 8453-F to Numbering for DLN. Red arrow to the correct line and send valid Form 8453-F to Numbering for DLN.
    6 Has Numbering returned PY Form 8453-F with DLN? To establish record on IDRS use CC ELFUPB "C" to enter EIN for the new DLN and send to files. Wait to obtain DLN and continue processing.

  2. When ERO/TP responds to correspondence sent, update Interaction/Incident add "mm-dd-yy Complied via mail or fax" as applicable. Process Form 8453-F following the procedures outlined above in IRM 3.42.4.7.1.12(1).

3.42.4.7.1.13  (10-01-2010)
Criterion for Form 8453-F Multiple Return Listing for Form 1041e-file Program

  1. Form 8453-F may be received with a "multiple listing" when used by a person or entity who is authorized to sign for multiple Form 1041 returns.

  2. The following criterion are applicable to the preparation of the Multiple Tax Return Listing (paper document) per the Form 1041 e-file Program. The Listing:

    1. May not exceed "5,000" returns, if using a manual process

    2. Must have the following across the top "See attached Form 8453-F Tax Return Multiple Listing" to refer to the line titled Name of Estate or Trust,

    3. May be used only when the returns are transmitted as one continuous series on the input file which will have a Form 8453-F indicator of "01"

    4. Must have a Form 8453-F signed by an authorized signer of the applicable form; and

    5. Must specify the employer identification number (EIN), name control, tax period and appropriate money amounts.

    6. Must include the EFIN in the upper right hand corner

    Note:

    Review Publication 1437 for more details regarding these requirements.

3.42.4.7.1.14  (10-01-2010)
Procedures for Processing Multiple Return Listing for Form 1041e-file Program

  1. To resolve processing issues for Form 8453-F and Multiple Return Listing(s) the e-help Desk should use IDRS, EFS reports and the following procedures (Exception: If an issue can be resolved with a telephone call to the taxpayer, this is acceptable):

    Step Form 8453-F with Multiple Return Listing If Yes.... If No....
    1 Does research of
    EFS 4241 or ELFRQ indicate the multiple listing is needed?
    Continue
    1. If Form 8453-F has original signature, return form and attachments to ERO/TP using Letter 4686.

    2. Otherwise destroy as classified waste.

    2 Is the Name present? Continue Continue
    3 Is the EIN present? Line through the EIN and continue Continue
    4 Is signature of fiduciary or officer representing fiduciary present? Continue Highlight fields missing information on the Form 8453-F and return form and multiple listing to ERO with Letter 4686.
    5 Is the signature on the correct line? Edit and highlight MULTIPLE LISTING across the top of the Form 8453-F. Then send Form and attached multiple listing to Batching.
    1. Red arrow to the correct line.

    2. Edit and highlight MULTIPLE LISTING across the top of the Form 8453-F.

    3. Send Form and attached multiple listing to C&E.

  2. When ERO/TP responds to correspondence sent update Interaction/Incident add "mm-dd-yy Complied via mail or fax" as applicable. Process Form 8453-F following the procedures outlined above in IRM 3.42.4.7.1.14(1).

3.42.4.7.1.15  (10-01-2010)
Procedures for EFS 4241 Business Electronic Filing (Form 1041) Aged Report

  1. The EFS 4241 Report will address all outstanding Form 8453-F issues that have not been resolved during in the procedures outlined above. The report should be worked using first in first out (FIFO) processing, which means working the oldest inventory first. With priority consideration given to those identified as Multiple Return Listing.

  2. Effective January 2011, the EFS report will list the missing Form 8453-F in EFIN order.

    1. Generate the report.

    2. Identify the beginning and the end of each EFIN occurrence.

    3. Research TPDS to identify ERO and obtain the mailing address.

    4. Print that section of the listing and send photocopy to the ERO with the appropriate letter.

    5. Maintain a copy of the listing for suspense file.

  3. If there is a record that is only identified by an ETIN, this indicates that the Form 8453-F belongs to an on-line filer.

    1. Research IDRS using the EIN to determine the correct mailing address.

    2. Send appropriate letter with return envelope and a blank Form 8453-F to the taxpayer.

3.42.4.7.2  (02-24-2010)
Form 8879-F Processing for Form 1041e-file Program

  1. Instead of filing Form 8453, a fiduciary filing the estate's or trust's return through an Electronic Return Originator (ERO) can sign the return using a personal identification number (PIN). For details see Form 8879-F, IRS e-file Signature Authorization for Form 1041 .

  2. Form 8879-F must be retained by the ERO and should not be sent to the IRS. The ERO is required to retain the document as part of the taxpayer's record for three years after the due date of the return, unless otherwise notified by the IRS. For additional information review Form 8879-F instructions.

  3. If an ERO or taxpayer has submitted an original Form 8879-F to IRS that should have been retained in their file, contact the ERO or taxpayer by telephone or Letter 4687. Explain the retention requirement and/or arrange to return the forms back to them. It is advisable to contact EROs who submit a significant volume of authorization forms to IRS in error as early in the filing season as possible to minimize future incoming receipts. When appropriate, contact the assigned RPO National Account Manager for assistance.

  4. In some instances, the ERO successfully transmitted the electronic return; however, the IRS did not receive the taxpayer's PIN (electronic signature). EROs may erroneously submit a Form 8879-F in reply to an IRS request for a signed Form 8453-F.

    1. Return the Form 8879-F, using Letter 4687, to the originator informing them that they are still required to submit the appropriate Form 8453-F. Originators may submit a completed Form 8453-F without a signature if they attached the Form 8879-F signed by the taxpayer(s). In instances where the faxed Form 8453-F and Form 8879-F are received in response to an IRS request, faxed signatures are legally sufficient.

    2. Inform the e-file provider that failure to comply may result in suspension from the IRS e-file Program.

  5. Destroy copies of Form 8879-F, marked copy or duplicate copy, received by the Service in error. These copies should be considered "classified waste" as they are not required to be filed with the Service.

3.42.4.7.3  (01-01-2009)
Signature Documents for MeF Programs

  1. This section provides the guidelines and processing steps for handling signature documents for MeF Programs. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Users should review the following publication for more information about program requirements for MeF Programs:

    • Publication 4163, Modernized e-File Information for Authorized IRS e-file Providers for Business Returns

  2. MeF allows the following signature options:

    • If the taxpayer uses an ERO, they can use the Practitioner PIN method or the scanned Form 8453

    • If the taxpayer is a Large Taxpayer, filing their own return, they are required to use the scanned Form 8453 method (they cannot use the Practitioner PIN method).

  3. For business taxpayers and the Electronic Return Originator (ERO) to sign electronic returns filed via the MeF Programs, the taxpayer must decide whether they want to enter their own Personal Identification Number (PIN) to sign the return or whether they authorize the ERO to enter the PIN chosen by the ERO.

3.42.4.7.3.1  (10-01-2013)
Form 8453 Option for MeF Programs

  1. A Form 8453, declaration and signature document, is attached to the MeF return as a binary attachment. The appropriate forms must be scanned and attached to the return by a participant when a PIN signature is not used. The form must be attached to the return in a PDF format. A paper copy of the scanned Form 8453 should not be mailed to the IRS. The business taxpayer using the Form 8453 Option must select the applicable Form 8453, as follows:

    • Form 8453-PE, U.S. Partnership Declaration for an IRS e-file Return , for Form 1065 MeF and Form 1065 MeF On-Line Programs

    • Forms 8453-B, U.S. Electing Large Partnership Declaration for an IRS e-file Return , for Form 1065-B MeF and Form 1065-B On-Line Programs

    • Form 8453-C, U.S. Corporation Income Tax Declaration for an IRS e-file Return , for Form 1120 MeF and Form 1120 MeF On-Line Programs

    • Form 8453-I, Foreign Corporation Income Tax Declaration for an IRS e-file Return , for Form 1120-F MeF and Form 1120-F On-Line Programs

    • Form 8453-S, U.S. S Corporation Income Tax Declaration for an IRS e-file Return , for Form 1120S MeF and Form 1120S On-Line Programs

    • Form 8453-EO, Exempt Organization Declaration and Signature for Electronic Filing , for Exempt Organization Programs

    • Form 8453-EX, Excise Tax Declaration for an IRS e-file Return , for Excise Tax Programs Form 720, Form 2290 and Form 8849

      Note:

      There is an exception for the Form 2290. If a taxpayer does not use an ERO and if the transmitter can authenticate the taxpayer through their credit card payment authorization, the taxpayer may use a PIN to sign the Form 2290 electronically, print out the Form 8453-EX and hold on to it.

      Note:

      The Form 8849 and Form 720 must have the Form 8453-EX as a PDF with the transmission or, if they used an ERO, they can follow the existing Form 8879 process.

    • Form 8453-EMP, Employment Tax Declaration for an IRS e-file Return , for Form 940, Form 940-PR, Form 941, Form 941-PR, Form 941-SS, Form 943, Form 943-PR, Form 944, and Form 945

    • Form 8453-FE, for Form 1041

  2. Binary attachments (Form 8453 Signature document) are checked from a listing of accepted DLN’s for refund returns only, to verify a valid Form 8453 is present. The correct entity information (must match the return entity information) and a signature must be present on the applicable signature line to be considered acceptable.

  3. For additional guidelines refer to Publication 4164, Modernized e-File (MeF) Guide for Software Developers and Transmitters.

3.42.4.7.3.2  (01-01-2009)
MeF System Signature Reporting Requirements Processing

  1. Create and update the Binary Summary sheet weekly. The spreadsheet should show the following:

    • Beginning and ending dates of the week (i.e. 2005/02/11 – 2005/02/18)

    • Number of DLNs reviewed and number of errors found for each Form researched (i.e. Form 1120 463 received, 5 errors)

    • Number of phone contacts

    • Number of letters sent

    • Number complied in response to phone/letter contact

    • Number complied via fax and mail in

    • Number of "290 for zero" actions completed

  2. Keep the information current and detailed. It must include information for each binary attachment that was/is not acceptable. Keep a detailed Audit Trail of dates and actions.

3.42.4.7.3.3  (10-01-2013)
MeF Signature Documents Listings

  1. Access and print the Listings as follows:

    1. Access InfoView

    2. Click on Document List

    3. Click on Public Folders

    4. Click on MeF Folder

  2. Type in the first 8 characters, including hyphens, of the desired report name in the SEARCH box, as follows:

    • BMF-M018 (Form 8453 PDF Returns: Form 1065, Form 1065-B, Form 1120, Form 1120S, Form 1120-F, Form 1041, Form 940, Form 940-PR, Form 941, Form 941-SS, Form 941-PR, Form 943, Form 944, Form 945)

    • EO-M016 (Form 8453 PDF Balance Due: Form 990-PF, Form 1120-POL)

    • EO-M017 (Form 8453 PDF Gross Receipts: Form 990, Form 990EZ)

    • EXC-M010 (Form 8453 PDF Returns: Form 720, Form 2290, Form 8849

    Note:

    All 8 characters may not be necessary to access the reports. For instance, you can access your report by typing m018 (Business Objects is not case sensitive).

  3. Click on SEARCH (Another Dynamic screen displays).

  4. Click on the applicable report, options listed above in Paragraph 2.

    Note:

    There will be three reports with the same heading. Open the first report (Not the daily or year to date (ytd)).

    Note:

    Only access the BMF reports, not the ATS reports.

  5. Click on the Refresh All Button (located in the upper right portion of the screen) to access the desired date ranges in YYYY/MM/DD format. Put in the date range you wish to run the query on, normally the Saturday through Friday of the previous week will be used.

  6. Click on Run (The report displays in HTML format.). To view specific Form Types within the Business Object:

    • Open the "Tax Type (All values)" drop-down

      Note:

      Do not change "Business Type (All values)."

    • Click on the desired Tax Type option (The applicable Form displays.)

      Note:

      If no options are available in the drop-down it means that various Form Types did not come in during the accessed date range. The various Form Types in BMF-M018 (Form 1065, Form 1120, Form 1120S, Form 1041, Form 940Form 940-PR, Form 941, Form 941-PR, Form 941-SS, Form 943, Form 944, Form 945) must be printed separately. No separate printing of Form Types is done for either the EO-M016 or the EO-M017 Business Objects (these are printed as All Values).

3.42.4.7.3.4  (03-24-2011)
Report Printing Instructions

  1. To print the report showing the DLNs needing to be reviewed take the following steps:

    1. With the document open and sorted to the correct form type, click on Document (Tab in upper lefthand side of document) > Save to my computer as > Excel

    2. The File Download dialog box will appear. Select open. This will open the report in an excel file that can be sorted.

    3. With the excel file open, highlight the DLN Header row and click on Data > Filter > AutoFilter

    4. To filter the file for refund returns, click on the AutoFilter drop down arrow to the right of the column header Refund and select (Custom…)

    5. This will open a Custom AutoFilter box. In the top box on the left click on the drop down arrow and select is greater than and in the top box on the right enter 0

    6. Click OK, this will filter the report and only show refund returns.

    7. Print and close the report.

  2. Access the next report to print, as follows:

    • Click on Document > Close

    • Access in the Search box as previously directed above, see IRM 3.42.4.7.3.3.

      Note:

      Refer to IRM 3.42.4.7.3 (1) for the guidelines on reviewing the Forms 8453.

3.42.4.7.3.5  (01-01-2009)
MeF System Signature Documents - Working the Listings

  1. Complete the steps to work the listings, as follows:

    • Access EUP

    • Open MeF Help Desk PRD

    • Click on the DLN tab 4

    • Type in the DLN from the listing

      Note:

      The return’s data, for the DLN just entered, will display.

  2. Research for Signature verification by clicking on 8453 Signature Document in the tree.

  3. If no 8453 Signature Document is in the tree, verify the DLN. If DLN is correct, complete the following:

    1. Check in the Additional Summary, if Signature Option shows that a PIN was entered, no Form 8453 is required. Direct the ERO to maintain the paper Form 8879/Form 8453 in their file for 3 years from the IRS due date or received date, whichever is later.

    2. Scroll down to the bottom of the options on the tree - Click on the Index option - the Return Index window displays. It lists the transmission by index.

    3. Scroll down and click on the dark blue Document Type title. This places the index in ascending alphabetical order.

    4. Scroll down and click on Binary Attachment. The Binary Attachment displays. Continue at this point using the applicable Research Codes If no Form 8453 displays, contact correct MeF Analyst.

  4. If 8453 Signature Document is located in the tree, complete the following:

    1. Scroll down and click on the 8453 Signature Document. The binary attachment displayed should be a Form 8453.

    2. Verify there is a signature on the Form 8453 by clicking on the Filer EIN (located in the tree)

    3. Visually verify that the Filer Name on the return matches the Name shown on the Form 8453.

  5. The transmitter is responsible for the correct signing on the Form 8453. A signature must be present to be an IRS acceptable Form 8453.

    Note:

    A digitally signed return is not accepted

    .

  6. A title is not required on Form 8453.

  7. A signed Form 8879 is acceptable only if it is an isolated situation, per National Office. Contact the ERO and instruct that the correct Form 8453 must be sent.

  8. Verify only that the signature is present by scrolling down through the Form 8453 to the signature area.

  9. Illegible handwriting is considered a valid signature except when a poorly scanned document causes the signature to be altered (i.e. stretched out).

  10. The Signature must be for the correct Tax Year.

    Note:

    Since most of the Forms 8453 come from taxpayers who are filing through On-Line Providers, there will only be a taxpayer’s signature on the document.

  11. If the taxpayer signed on the wrong line, complete the following:

    • Print the Form 8453 - Edit "signed on wrong line" on the listing

    • Red arrow (on the 8453) the signature to the correct signature line

    • Enter "290 for zero" action to send the printed 8453 to Files

  12. If the signature indicates signed via POA, you must research to verify that the POA is on file and current.

  13. If "Applied For" is edited in the EIN box on the Form 8453, complete the following, if the MeF return shows an EIN, the same Business Name, and the Form 8453 is signed:

    • Print the Form 8453 from the MeF screen

    • Re- edit the EIN onto the Form 8453

    • Notate action on the listing

    • Enter "290 for zero" action to send the printed 8453 to Files

3.42.4.7.3.6  (10-01-2013)
Handling Incomplete Forms 8453 for MeF Programs

  1. There are several actions required to handle the receipt of incomplete Forms 8453 for MeF Programs. This section will give specific instructions for each of the referenced forms listed above, see IRM 3.42.4.7.3.1.

  2. Tax Examiners will do the following:

    1. Route all incomplete Form 8453 to the clerk to establish a suspense file.

    2. Remove Form 8453 from the suspense file every Monday morning for additional calls or letters.

    3. When response to correspondence via fax, e-mail or mail is received and resolves the incomplete forms, process the corrected forms, as appropriate.

  3. The Form 8453-T, Attachment to an 1120/1120S Return Required to e-file , is not acceptable as a Form 8453 Signature Document. This form was used as a transmittal for certain "international" forms and is obsolete for tax years beginning after December 31, 2006. An applicable Form 8453 must be secured.

  4. It is important that the Filer/ERO is notified as soon as possible when their Binary attachment is not an acceptable Form 8453 for the applicable return.

  5. Before a Transmitter sends a file electronically, a box must be marked showing that a Binary Attachment (i.e. Form 8453 Signature document) is included in the transmission. MeF Signature Options: IRS rules (Sample 1). If the box is marked but no Form 8453 scanned and PIN signatures are used, secure the Form 8453 to satisfy the intent of the marked box.

  6. Attempt to contact filer by phone call or voice message. If unable to reach, send applicable letter to resolve the following issues:

    • System unable to read binary attachment

    • Form 8453 Signature Document is not signed

    • Wrong form scanned as binary Form 8453 Signature Document

    • Wrong name/EIN on scanned binary Form 8453 Signature Document

  7. Request another Form 8453, if needed, as follows:

    • Request Fax (preferably) for Ogden e-help Desk -1-877-477-0575. For Form 8453-EX fax to 1-877-477-0569.

    • Advise filer, if mailing form, must put Attention E-File Unit, M/S 1056, Ogden, UT 84201. For Form 8453-EX mail form to 201 West River Center Blvd. Stop 2701, Covington, KY 41011.

      Note:

      If no receipt of acceptable Form 8453 within 7 days, send applicable letter.

  8. Create an Interaction/Incident for each contact/request.

  9. When Form 8453 is received, complete the following:

    • Enter "290 for zero" action to send the printed 8453 to Files

      Note:

      BMFOLT must show "150" before "290 for zero" action

    • Send the faxed/mailed Form 8453 and "290 for zero" to Files

    • Update and close the Interaction/Incident

  10. If unable to make contact by phone and a Letter is Sent, complete the following before mailing out First letter:

    • Notate on the Contact/Error sheet the date the letter was sent

    • Notate the Applicable letter sent

    • Print a copy of letter to attach to error sheet

    • Enclose a return envelope - For Ogden - M/S 1056 and for Cincinnati - M/S 2701 must be present on the mailing and return envelopes

    • Enclose a blank copy of the applicable Form 8453 (i.e. Form 8453-S, Form 8453-PE, etc.)

    When an acceptable Form 8453 is received in response to the letter of request, update and close the Interaction/Incident.

  11. If the letter is returned undeliverable and a valid address can not be determined, complete the following:

    • Enter Transaction Code (TC) 290 on the tax module on IDRS

    • Document this process on the returned letter

    • Use the Document Locator Number (DLN) from the TC 290 to place the undeliverable mail in files and enter DLN into Interaction/Incident

  12. If no response within 45 days, send a 2nd letter.

  13. After sending the second letter, close the Interaction/Incident (description: mm/dd/yy non-compliant. Notate sent 2nd letter.)

  14. If compliant to 2nd letter, upon receipt of an acceptable Form 8453 via fax, e-mail or mail, complete the following:

    • Add comments to Interaction/Incident (mm/dd/yy complied to 2nd letter)

    • Verify the correct form type for the transmitter return and ensure appropriately signed

  15. The correct Form Type for the transmitted returns are:

    • Form 8453-PE for return types Form 1065 MeF and Form 1065 On-Line MeF

    • Form 8453-B for return types Form 1065-B MeF and Form 1065-B On-Line MeF

    • Form 8453-C for return type Form 1120 MeF and Form 1120 On-Line MeF

    • Form 8453-S for return type Form 1120S MeF and Form 1120S On-Line MeF

    • Form 8453-I for return type Form 1120-F MeF and Form 1120-F On-Line MeF

      Note:

      $ amounts are not required.

    • Form 8453-EO for return types Form 990, Form 990-EZ, Form 990PF, Form 1120-POL MeF and On-Line MeF Programs

    • Form 8453-EX for return types Form 720, Form 2290, and Form 8849

    • Form 8453-FE for return type Form 1041

    • Form 8453-EMP for return types Form 940, Form 940-PR, Form 941, Form 941-PR, Form 941-SS, Form 943, Form 943-PRForm 944, Form 945

    After receiving an acceptable Form 8453 in response to a phone contact or letter, complete the following:

    • Check BMFOLT - a Tax Year MUST have a PN or TC 150

    • Enter "290 for zero" action

      Note:

      BMFOLT must show "150" before "290 for zero" action

    Note:

    It could take 2 weeks for a received return to post; 3 weeks if the return is received towards the end of the week.

  16. If no response is received from the first or second letter and the total days exceed 90 days, the Team Leader or designated person will need to complete the following:

    • Close the Interaction/Incident and document the copy of the letter in the folder to show that no signature document was received

    • Keep a copy of each of the completed reports for record purposes

    • Recap the results on a spreadsheet and send a copy via e-mail to the designated national program analysts on a regular basis

  17. Open a new incident and relate to the original closed incident. (Description: mm/dd/yy non-compliant. Notate sent 3rd letter.)

    • Close Interaction/Incident

    • Keep a copy of each of the completed reports for record purposes.

    • Recap the results on a spreadsheet and send a copy via email to the designated national program analysts on a regular basis.

  18. Route the file to the Lead Tax Examiners for the following actions, if the response to a phone call/correspondence has not been received from the electronic filer within three weeks:

    1. Send the participant the appropriate letter.

    2. Forward a copy of the letter to the Field Office Operations.

    3. Reference the letter in the participant's Interaction/Incident.

    4. Note the action on the Forms 8453 tabs.

    5. Route the Forms 8453 to the suspense file.

  19. Contact the IRS Field Office Operations where the participant does business, if a participant is uncooperative, not locatable, or fails to supply a replacement Form 8453.

  20. The e-help Desk Manager must inform the Field Office Operations Director of all other communications with the filer.


More Internal Revenue Manual