Special Modernized e-File (MeF) Roles determine the user right to access the Employee User Portal (EUP).

A MeF Role ID number (5-10 characters) has been assigned to each category based on the user group and is required on the Online 5081.

MeF user groups with access to tax returns have been categorized as follows:

MeF Roles allow a user to view 100% of the tax return data including forms, schedules and attachments, including binary attachments, as they would appear on paper.

Online 5081 EUP User Roles are defined as follows on:

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The Registered User Portal (RUP) is the internet method that allows users to complete the IRS e-file Application, after first registering to become a user of e-services and to gain access to IRS electronic products.

The RUP provides a "fast and free" filing option for filers that use the MeF System to transmit returns via the Internet. The RUP also provides the following:

For instructions on how to become an IRS e-file participant and to learn the guidelines for using the Registered User Portal (RUP), review the following:

Certain Excise Tax Returns can be filed electronically. The following forms are available:

Form 720, Form 2290, and Form 8849 are accepted only in the eXtensible Mark-up Language (XML) format, designed for the MeF Platform.

The American Jobs Creation Act of 2004 established the following mandate:

The Form 8849 does not follow normal processing by going through the Generalized Mainline Framework (GMF) and posting to IDRS. If there are any questions about the taxpayer's account after the form has been accepted electronically, the taxpayer must call the Excise toll-free number, 1-866-699-4096.

Research the following Publications for additional information:

MeF ETEC filers can pay using the Electronic Federal Tax Payment System (EFTPS) and using Electronic Funds Withdrawal (EFW).

MeF ETEC accepts the following applicable forms and schedules electronically:

Thresholds for filing Form 990-N, Electronic Notice (e-Postcard) for Tax Exempt Organizations Not Required to File Form 990 or Form 990-EZ , have increased from $25,000 to $50,000. Small tax exempt organizations whose annual gross receipts are normally $50,000 or less can e-file the Form 990-N.

The following EO returns are received and processed by Ogden Submission Processing Campus (OSPC):

Form 8868: Prior to Tax Year 2010, only Forms 8868 requesting an automatic 3-month extension on Part I could be filed electronically. Beginning in Tax Year 2010, all Form 8868 are now accepted by the MeF System including Part II requests for an additional 3-month non-automatic extension. Also, requests for an extension of time to file group returns, Non-Master File returns, short period returns, returns for organizations with applications pending and extensions for composite/consolidated Forms 990-T will all be accepted electronically.

Form 990: Schedule O (Form 990 or Form 990-EZ), Supplemental Information on Form 990 or Form 990-EZ , is a required attachment for Form 990, but is an optional attachment for Form 990-EZ.

Form 990-EZ: For tax years 2010 and later, thresholds for filing Form 990-EZ are lowered. Organizations with annual gross receipts greater than $200,000 and total assets greater than $500,000 must file Form 990 rather than Form 990-EZ.

Exempt organizations MeF filers can e-pay the balance due amount at the same time they e-file by authorizing an Electronic Funds Withdrawal (EFW). The EFTPS is also available to exempt organization MeF filers.

The MeF System also allows exempt organizations to receive refunds via direct deposit.

Form 990 MeF Programs accept the following forms and schedules electronically:

Review the following publications for additional program guidelines:

Form 1065, U.S. Return of Partnership Income and Form 1065-B, U.S. Return of Income for Electing Large Partnership are transmitted electronically via the programs listed below, using an eXtensible Mark-up Language (XML) format:

MeF System Form 1065 and Form 1065-B returns, related forms and schedules are received and processed by the Ogden Submission Processing Campus.

Form 1065 MeF filers can pay using EFTPS and they can also e-pay the balance due amount at the same time they e-file by authorizing an Electronic Funds Withdrawal (EFW).

The MeF System allows users to also receive refunds via direct deposit.

Assurance Testing System (ATS) will begin on November 5, 2012 for the Form 1065 MeF Program and Form 1065-B MeF Program.

Form 1065/Form 1065-B MeF Programs accepts the following applicable forms and schedules electronically with the above referenced partnership return types:

For additional information, review the following:

For Form 1065/Form 1065-B MeF waiver information, see IRM 3.42.4.13.4.

Ogden Submission Processing Campus (OSPC) will receive and process the following MeF returns electronically for the following Corporate return types:

Form 1120 family MeF filers can pay using EFTPS and they can also e-pay the balance due amount at the same time they e-file by authorizing an Electronic Funds Withdrawal (EFW).

The MeF System allows users to receive refunds via direct deposit.

MeF accepts the following applicable forms and schedules electronically:

Review IRM 3.42.4.13.3, Certain Corporations and Tax Exempt Organizations Waiver Procedures, for Waiver information.

For more information you may also visit the Large Business and International (LB&I) Division or Tax-Exempt/Government Entities (TEGE) Division Web sites at www.irs.gov/efile.

MeF allows for an entirely paperless process, receiving transmissions in an eXtensible Markup Language (XML) format. Returns flow into the MeF System through the Internet. All transmissions originate from internet filers (received through the Registered User Portal (RUP) infrastructure) and are delivered to the MeF system located in the Enterprise Computing Center at Martinsburg (ECC-MTB) for processing.

Internet channeled transmissions are received at Sterling & Chicago via the Registered User Portal (RUP) via www.irs.gov.

The Modernized e-File (MeF) Program was implemented in January 2004, allowing Corporations and Tax Exempt Organizations to file their returns electronically, for the first time.

The MeF System was modified in 2005 to allow the Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Trust Treated as a Private Foundation , for Tax Year 2004 returns and Form 7004, Application for Automatic Extension of Time to File Certain Business Income Tax, Information, and Other Returns , formerly, Application for Automatic Extension of Time to File Corporation Income Tax Return, for Tax Year 2003 and Tax Year 2004 returns.

Beginning January 2007, the MeF System was modified to allow Form 1065, U.S. Return of Partnership Income , and Form 1065-B, U.S. Return of Income for Electing Large Partnership .

The MeF System was also modified in 2007 to accept Excise Tax Form 720, Quarterly Federal Excise Tax Return, Form 2290, Heavy Highway Vehicle Use Tax Return , and Form 8849, Claim for Refund of Excise Taxes .

Beginning January 2008, the MeF System was modified to allow the Form 990-N, Electronic Notice (e-Postcard) for Tax Exempt Organizations not required to File Form 990 or 990-EZ , to be received and processed electronically.

Beginning January 2008, the MeF System was modified to allow the filing of Form 1120–F, U.S. Income Tax Return of a Foreign Corporation.

Beginning February 2010, the MeF System was modified to allow the filing of Form 1040, U.S. Individual Income Tax Return , and Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return .

Beginning January 2012, MeF will accept Form 1040A, U.S. Individual Income Tax Return, Form 1040EZ, Income Tax Return for a Single and Joint Filers with No Dependents, Form 1040-SS, U.S. Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico), Form 56, Notice Concerning Fiduciary Relationship , and Form 9465, Installment Agreement Request .

This section describes the information needed to properly advise callers of the benefits of using the MeF system. It also explains how e-file processing is impacted. The MeF System:

This section gives a brief description of the MeF Processing System components and functionality.

The MeF System is deployed on the Security and Technology Infrastructure Release (STIR). STIR provides a set of common services for use by the MeF application. These services include the following:

The AMDAS and EDAS systems are common services, which provide the following:

The SAAS System provides IRS Cyber Security and the Treasury Inspector General for Tax Administration (TIGTA) with a system that collects, stores, and reports on audit trail records.

The MeF application is deployed on 4 application servers and the database is on a database server. It is scalable to multiple servers to handle future growth without impact to the architecture. To minimize changes in the future, the MeF System relies on industry standards such as the XML schema. The XML schema and the packaging designs are flexible enough to handle both text and non-American Standard Code for Information Interchange (ASCII) data.

The MeF System consists of the following 5 Subsystems:

The Transmission File and Return Processing Subsystem consists of the following business components:

The Modernized Tax Return Database (M-TRDB) will only receive information on all MeF returns that are accepted for processing. Rejected MeF returns will be stored on the MeF System.

The M-TRDB will store the following:

MeF returns and all attachments including binary attachments are displayed via the RRD. The entire tax return has the appearance of a paper return. Additionally, the tax return is displayed with a Test/Production or Accepted/Rejected watermark.

Returns stored on M-TRDB are available online for 7 years and through archive capability for the duration of their required retention.

The required retention period is 6 years after the end of the processing year unless needed for Collection Statute Expiration Date Extract due to a balance due for the following forms:

The required retention period is 75 years after the end of the processing year for the following forms:

M-TRDB is available 24 hours a day, 7 days a week (24X7) with minimal scheduled or unscheduled down time. M-TRDB provides extract capability of tax return data for certain organizations.

Users are able to request a print of the MeF tax return using the RRD (through the EUP). From the print option, the user is presented with a list of items that can be printed, such as:

MeF returns show the caption "e-File GRAPHIC print-DO NOT PROCESS" on the printed accepted tax return.

This section describes how the Employment Tax e-file System works.

The Employment Tax e-file System provides:

The Employment Tax e-file System consists of the following:

Sun Processing consists of the following processing steps:

Unisys Processing consists of the following processing steps:

As of January 1, 2010, filing through the Form 944 /On-Line Program is voluntary.

The Form 944, Employer's ANNUAL Federal Tax Return , is filed once a year rather than Quarterly, significantly reducing the tax filing burden.

The 944 e-file and 944 On-Line Programs allow small employers with $1,000 or less employment tax liability to file their returns electronically using the Employment Tax e-file System. Additionally, 944 e-file System will only receive returns in an eXtensible Mark-up Language.

The 944 e-file System does not accept Amended Returns (Form 944-X).

Electronic filers of Form 944 can choose to make an electronic payment by authorizing an Electronic Funds Withdrawal (EFW) from an identified checking or savings account to pay the Annual Employment Tax Liability.

Form 944 e-filers can also pay by credit or debit card and through EFTPS.

Refer to Publication 4478, Electronic Filing Option - Form 944 Employer's ANNUAL Federal Tax Return, under Make Your Payments Electronically Using...

Form 944 returns are due January 31st. Employers who made deposits for full payment of their taxes for the year by January 31st have 10 more calendar days after that date to file Form 944. The Employment Tax e-file System allows the 944 e-file Program to accept late Form 944 returns for electronic filing until April 30th.

Beginning January 4, 2010, qualifying employers who file Form 944, Employer's ANNUAL Federal Tax Return , electronically may include a request to receive a credit against payroll taxes for health care benefits under the Consolidated Omnibus Budget Reconciliation Act (COBRA) provisions. Employers can report their eligible COBRA premium assistance payments on the following 3 new lines:

Employers can only file Form 944 if the IRS notified them that they are qualified to file Form 944.

The following notices advise filers of Form 944 filing requirements:

Opt Out options for the 944 e-file Program are allowed if filers meet one of the two following reasons:

The extract and filing requirement switch from Form 944 to Form 941 will be completed in December each year for newly eligible taxpayers.

Generally, filers who receive a notification letter (e.g. Notice 01345) who choose to Opt Out of filing Form 944 must notify IRS by April 1st.

A new employer must contact the IRS to Opt Out before their first Form 941 would be due. The IRS will notify the employer in writing if their filing requirement is switched to Form 941 via Letter 3007c. For information on the new 944 continual Opt Out code requirements, review IRM 21.7.2.4.14.1, Form 941 Letters/Inquiries . Use CC BNCHG when changing the filing requirements. Populate the field with the following: " F944-YR."

See IRM 3.42.4.4.2.1 for the BMF Identification codes used with the 944 e-file and 944 On-Line Programs for researching.

See IRM 3.42.4.34 for Time Reporting codes used with the 944 e-file and 944 On-Line Programs.

Visit www.irs.gov to review a copy of Form 944 for general instructions on "What's New" and "Reminders" .

An Electronically filed Form 941, Employer's QUARTERLY Federal Tax Return , can only be received via the Employment Tax e-file System in an eXtensible Mark-Up Language (XML) format.

For Form 941 e-file returns, the Trans date is the date of Acceptance. The system accepts the current quarter and the previous four quarters.

For 2011, Schedule R (Form 941) can be electronically filed via the Employment Tax e-file System.

For 2011, the credit for COBRA (Consolidated Omnibus Budget Reconciliation Act) premium assistance payments are extended. COBRA now applies to the following:

Qualifying employers who file Form 941, Form 941 (PR), and Form 941-SS,Employer's Quarterly Federal Tax Return , electronically may include a request to receive a credit against payroll taxes for health care benefits under the Consolidated Omnibus Budget Reconciliation Act (COBRA) provisions. Employers report their eligible COBRA premium assistance payments on the following 3 lines:

Three new lines have been added to Form 941 to report IRC 3121 (q) assessments beginning January 2011.

Schedule D (Form 941), Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations can be electronically filed by Tax professionals, as an attachment to Form 941. Schedule D is used when an acquisition, statutory merger or consolidation creates a discrepancy between what was reported to the Social Security Administration on Form W-2, Wage and Tax Statement, and what was reported to IRS on Form 941, Employer's QUARTERLY Federal Tax Return .

While the Form 941 will be the vehicle used to electronically file the Schedule D, the schedule is actually an information resource tool that will be used within the Combined Annual Wage Reporting (CAWR) Program. Research the data on the schedule, using Command Code TRDBV. This information is not posted to Master File.

See IRM 3.42.4.4.2.1 for the BMF Identification codes used with the 941 e-file and 941 On-Line Programs for researching.

See IRM 3.42.4.34 for Time Reporting codes used with the 941 e-file and 941 On-Line Programs.

Electronically filed Form 940, Employer's Annual Federal Unemployment Tax Return , can only be received via the Employment Tax e-file System in an eXtensible Mark-Up Language (XML) format.

For 940 e-file returns, the Trans date is the date of Acceptance. The system will only accept current year returns.

The Employment Tax e-file System will allow the 940 e-file Program to accept 940 returns for electronic filing until April 30th.

Research Publication 3823, Employment Tax e-file System Implementation and User Guide , to identify and understand Validation Criteria, Business Rules and Error Conditions applicable to errors found on 940 e-file Returns.

See IRM 3.42.4.4.2.1 for the BMF Identification codes used with the 940 e-file and 940 On-Line Programs for researching.

See IRM 3.42.4.34 for Time Reporting codes used with the 940 e-file and 940 On-Line Programs.

Users must enter their eight-byte, alphanumeric EMS Login-id and password to gain access to the EMS.

The alphanumeric EMS password should be changed every 90 days after first activated. If the password expires, transmitters can login but must immediately change the password following stringent requirements for password rules and history. Rules are outlined in the EMS Trading Partner Manual located at http://win.web.irs.gov/epss/epss_EMS.html.

Trading Partners Shared Secrets:

These Shared Secrets allow the Trading Partners to change his/her password, without calling the IRS e-help Desk.

Review the EMS e-help Operations Web Interface User Manual for the new Shared Secrets process and procedures.

The EMS has a virus detection feature that will automatically scan every electronic transmission. If a virus is detected, the Front End Processing System (FEPS) will quarantine the file for at least 7 days , and immediately put a transmission "Suspend Indicator" on the Trading Partner (TP) profile.

The number of days to quarantine the file can be changed if policy dictates or if it is warranted.

If the suspend indicator is present, while online, the TP (transmitter) will see SUSPENDED, but will be permitted to pick up Acknowledgment Files.

The FEPS will create a Communications Error Message in a Communications Error Acknowledgment File, which will be in XML format, with the message VIRUS DETECTED and the name of the virus. This message can be viewed using the EMS Help Desk (HD) Facility.

The FEPS will also send an alert to the Systems Administrator (SA).

The SA will e-mail the e-help Operation to advise of the VIRUS DETECTED status.

The next time the Transmitter logs into the system, the Transmitter will receive this acknowledgement (ACK) file, but will not be able to complete transmissions. However, the Transmitter can continue to pick up all ACK Files. The FEPS will set the Transmitter transmission status VIRUS DETECTED, so that when a Transmitter calls again, the e-help Desk can look and see the status and can inform the Transmitter.

The e-help Operation's staff should complete the following actions:

The EMS has the following functionality:

Once the returns are received and EMS completes the Front-End Processing steps, the transmitted data will be routed to the appropriate submission processing campus for completion of Unisys and Back-End Processing steps required to complete the processing of returns.

EMS Integration is a network and custom developed communication program that allows EMS and all communicating systems to communicate with each other in order to process data. The exchange of data between EMS and the Unisys Mainframe is performed electronically. The following subsystems and their functionality are a part of the integrated EMS:

EMS Integration handles Internet-based trading partners transmission, receipts, and acknowledgments. It also handles transmission/acknowledgment files between EMS and other IRS servers. System Administrators and e-help Operation's personnel are able to securely log into EMS via the EMS fire wall.

EMS Integration provides e-help users (i.e. IRS Tax Examiners and Systems Administrators) the capability to verify the status of the trading partners transmissions, receipts, and acknowledgments.

System Administrators and e-help Operation's personnel should use EMS Integration to:

For specific procedures refer to the EMS e-help Operation's Web Interface User Manual.

EMS Integration accepts the receipt and processing of Form 1041 Fed/State returns.

The 1041 Fed/State returns are received on the EMS at ECC-MEM and are forwarded to the Unisys ALN for Ogden at ECC-MTB. The State returns are stored at the EMS Integration at ECC-MTB. The ECC-MEM supports Cincinnati, Kansas City and Fresno. The ECC-MTB supports Andover, Austin, and Philadelphia.

States must now access their return information via the EMS Integrated System.

EMS Integration receives transmissions that contain federal returns, and some federal returns with state returns attached to a federal return. Once the federal return associated with a state return has been validated and accepted by the Unisys, the state return is separated from the federal return and appended to a file that is electronically transferred back to the EMS twice a day.

The state returns are then available for retrieval, via telecommunication, by participating State Revenue Agencies.

Currently, the state of New York is the only state participating in the Form 1041 Fed/State Program. Since processing year 2006, retrieval of NY State returns filed via the Fed/State Program are retrieved from the ECC-MTB. This change was at the request of the NY State government.

OSPC will complete all pipeline processing for returns received with foreign addresses, which include the following returns received through the Employment Tax e-file System in XML format:

The following forms for Exempt Organizations, Partnerships and Corporations with foreign addresses received through the Modernized e-File (MeF) System in XML format are also processed by OSPC:

The EPSS Managers provide oversight/support for the following e-help Desk employees, as applicable, who are responsible for completing the actions referenced here and throughout IRM 3.42.4:

The e-help Desk nationwide will complete the actions described throughout this section, as applicable:

All e-file Application and Suitability Processing will be completed by the Andover e-help Desk. However, all e-help Desk sites can answer questions and provide guidance concerning the e-file application. For line by line application processing instructions refer to IRM 3.42.7, e-help Desk, and for complete details regarding the Suitability Process, review IRM 3.42.10, Authorized IRS e-file Providers .

The EPSS Manager must ensure the following activities are completed during application and returns processing, as applicable:

The EPSS manager will ensure the Suitability Processing steps are completed. Suitability Processing may include a FBI criminal background check; an IRS records check; and a prior history check for non-compliance in IRS e-file .

The 94x PIN registration and Application Approval Process includes generation of all appropriate letters regarding the process status.

The EPSS manager will ensure the following 94x PIN Registration processing steps are completed:

The EPSS managers will ensure all e-help Desk staff will process the signature documents below, as applicable, for Form 720, Form 941, Form 944, Form 940, Form 990 MeF family, Form 1041, Form 1065, Form 1065-B, Form 1120 MeF family, Form 2290, Form 7004, Form 8849, and Form 8868:

The EPSS manager will ensure all e-help Desks provide the following support to Trading Partners, as applicable:

The EPSS manager will ensure all e-help Desks also provide testing support to Trading Partners, as applicable:

The EPSS manager will ensure Return Processing inquiries will be completed by the e-help Desk, as required for all electronic return types, regardless of the system location. IRS implemented a new routing system to allow calls to transfer to the next available assistor.

The SPC will assign employees to be responsible for the following:

The following Submission Processing Campuses will complete Unisys and Back-End Processing for the Business e-file Programs, as applicable:

CSPC will be the back-up site for OSPC and vice versa.

For additional information on Receiving and Processing Electronic Returns, (See IRM 3.42.4.15, Submission Processing Campus Live Processing of e-file & MeF Returns).

The RAF Unit is responsible for the following:

Once the Form 8655 and the Reporting Agent’s List is received by the Ogden RAF Unit, confirm each Taxpayer’s name and Employer Identification Number (EIN) with the Form 8655 and then assign each Taxpayer a name control. Once the list is validated, return the validated list to the Reporting Agent within 30 days. Complete and return Add Listings within 10 days. Return Deletion Listings within 30 days of receipt.

The Accounts Management Operation is responsible for the following:

The BMF Entity Function is responsible for the following:

For procedures review IRM 21.7, Business Returns and Non-Master File Accounts.

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).

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:

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.

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.

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

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:

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

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

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

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

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.

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: