3.42.4  IRS e-file for Business Tax Returns

Manual Transmittal

September 27, 2013

Purpose

(1) This transmits revised IRM 3.42.4, Electronic Tax Administration, IRS e-file for Business Tax Returns.

Scope

IRM 3.42.4 provides a consolidated source for researching information regarding the Business e-file Programs and E-Payment Product Options and the applicable Policies, Guidelines and Procedures for receiving and processing electronic returns and payments.

Material Changes

(1) Editorial changes were made throughout IRM.

(2) Removed references to Publication 4162, Publication 4205, Publication 4505, and Publication 4594. They are obsolete. Replaced with Publication 5078, Modernized e-File (MeF) Test Package.

(3) Updated ATS begin date to November 4, 2013 throughout IRM.

(4) Replaced Registered User Portal (RUP) with Integrated Enterprise Portal (IEP) throughout IRM. RUP was replaced with IEP beginning 8-23-2013.

(5) IRM 3.42.4.1.1, IRM 3.42.4.3.2.1, IRM 3.42.4.5.3.5, IRM 3.42.4.5.5, IRM 3.42.4.5.6, and IRM 3.42.4.8.3 removed references to paper Form 8633.

(6) IRM 3.42.4.1.1 removed references to DA and EAR. They will no longer be available. Added Registration and IRS e-file application to what e-services offers.

(7) IRM 3.42.4.1.1.1 updated link for MeF RRD User Guide.

(8) IRM 3.42.4.1.1.2 updated title to tridoc to Integrated Enterprise Portal.

(9) IRM 3.42.4.2 added Employment Tax Returns and Estate and Trust Returns to MeF chart of forms.

(10) IRM 3.42.4.2.1.2 updated titles for forms.

(11) IRM 3.42.4.2.1.5 and IRM 3.42.4.2.1.6 added tridocs for Employment Tax and Estate and Trust MeF returns. Subsequent tridocs were renumbered.

(12) IRM 3.42.4.2.1.7 added Employment Tax Returns and Estate and Trust Returns for production in January 2013.

(13) IRM 3.42.4.2.1.8 added signature documents for Employment Tax and Estate and Trust MeF Returns.

(14) IRM 3.42.4.2.2 added note IRC Section 3504 Agents can electronically file in MeF Schedule R with 1,000 or more employers.

(15) IRM 3.42.4.2.2.2 replaced IRM reference 21.7.2.4.14.1 with IRM 21.7.2.4.9.1.

(16) IRM 3.42.4.2.2.3 added note beginning first quarter 2014, COBRA lines are being removed from Form 941.Removed information for new lines under (4). Lines are no longer new.

(17) IRM 3.42.4.2.4.5 added note to state that MeF will support the Fed/State program for Form 1041.

(18) IRM 3.42.4.2.8 added 1040 MeF Program as returns processed at the OSPC.

(19) IRM 3.42.4.2.8.1 added Form 943-PR.

(20) IRM 3.42.4.2.9 added 94x MeF Program (Not foreign) as returns processed at CSPC.

(21) IRM 3.42.4.2.10 updated Information Returns Branch (IRB) to Technical Support Operation (TSO). Removed outdated information. Updated link for FIRE returns.

(22) IRM 3.42.4.2.11 updated IRM references for IRM 3.17.277.

(23) IRM 3.42.4.2.12 added new MeF e-filed Form 943 and Form 945 and included installment agreements that could be paid by electronic payments.

(24) IRM 3.42.4.3.2.1 added new signature document Form 8453-EMP and Form 8453-FE. (3) reworded for Andover e-help Desk processing.

(25) IRM 3.42.4.3.2.2 added new MeF forms for Employment Tax and Estate and Trust returns.

(26) IRM 3.42.4.4.2.1 added identifying codes for Employment Tax and Estate and Trust returns.

(27) IRM 3.42.4.5 replaced IRM reference 3.42.10.15 with IRM 3.42.10.18.

(28) IRM 3.42.4.5.2 removed review a list of private industry companies.

(29) IRM 3.42.4.5.3.1 reworded for when to complete IRS e-file application for Reporting Agents.

(30) IRM 3.42.4.5.3.4 added 94x PIN Registration process will not apply to 94x MeF.

(31) IRM 3.42.4.5.3.5 added EROs will be able to sign and transmit return for 94x MeF. Reworded for clarity.

(32) IRM 3.42.4.5.4 added note 94x MeF will not use 94x On-Line Filer PIN.

(33) IRM 3.42.4.5.4.1 reworded for clarity for Reporting Agents receiving ETINs.

(34) IRM 3.42.4.5.4.2 added note 94x MeF will not use the 10 digit PIN.

(35) IRM 3.42.4.5.5 updated link for Authorized IRS e-file Providers.

(36) IRM 3.42.4.5.6 (1) reworded for clarity of the Reporting Agent PIN issuance.

(37) IRM 3.42.4.6 changed Revenue Procedure 2007-38 to Revenue Procedure 2012-32.

(38) IRM 3.42.4.7 added information that revision was made to IRS tax policy regarding signatures.

(39) IRM 3.42.4.7.1 added note for Form 8453-FE for MeF.

(40) IRM 3.42.4.7.1.4 added Form 8453-EMP and Form 8453-FE.

(41) IRM 3.42.4.7.1.6 replaced IRM reference 3.11.14.43 with IRM 3.11.14.46.

(42) IRM 3.42.4.7.3.1 added Form 8453-EMP and Form 8453-FE.

(43) IRM 3.42.4.7.3.1 added 94x programs and Form 1041 to BMF-018.

(44) IRM 3.42.4.7.3.3 added Form 1041 and Form 94x series returns.

(45) IRM 3.42.4.7.3.6 reworded to clarify the process of an interaction/incident. Added Form 8453-EMP and Form 8453-FE.

(46) IRM 3.42.4.7.3.7 added Form 8453-EMP and Form 8453-FE.

(47) IRM 3.42.4.7.4 added Form 8879-EMP and Form 8879-F.

(48) IRM 3.42.4.7.5 added note 94x PIN Registration process is Legacy only.

(49) IRM 3.42.4.7.5.1 added note 94x PIN Registration process is Legacy only. Updated link for IRM 11.3.2.4.3/

(50) IRM 3.42.4.7.5.2 revised to include steps 2-5.

(51) IRM 3.42.4.7.5.6 updated link from IRM 3.42.7.7.4.4 to IRM 3.42.7.13.4.4. Reworded for clarity. Added Atlanta for processing 94x PIN Registrations.

(52) IRM 3.42.4.7.5.8 updated link from IRM 3.42.4.7.5.5 to IRM 3.42.4.7.5.4.

(53) IRM 3.42.4.9 replaced Tax Examiners with Site Coordinators.

(54) IRM 3.42.4.9.3 (1) deleted Table for MeF System Programs and Electronic Specifications (for testing criteria) and added paragraph information can be found in Publication 5078, Modernized e-File (MeF) Test Package.

(55) IRM 3.42.4.9.4 updated testing dates for Form 1041.

(56) IRM 3.42.4.10.1 added information that a revision was made to IRS tax policy for signatures.

(57) IRM 3.42.4.11 changed title to Handling Incomplete e-file application.

(58) IRM 3.42.4.13.3 updated penalty chart for final return.

(59) IRM 3.42.4.13.4 unrestricted penalty amounts.

(60) IRM 3.42.4.14.1 added a note for when a new e-file application would be needed.

(61) IRM 3.42.4.15.4 replaced IRM reference 3.42.7.7 with IRM 3.42.7.13.

(62) IRM 3.42.4.20.4 corrected title for IRM 1.15.6 and removed IRM 1.15.29. IRM 1.15.29 is now obsolete and was replaced with Document 12990.

(63) IRM 3.42.4.37 removed references to PATS and Service Bureau, and replaced RUP with IEP

(64) IPU 13U0718 issued 04-10-2013 IRM 3.42.4.20.4 - Replacing IRM 1.15.57 with Document 12829, General Records Schedules (GRS). IRM 1.15.57 is obsolete. GRS 20 - Electronic Records - is now a part of Document 12829.

(65) IPU 13U0718 issued 04-10-2013 IRM 3.42.4. Replacing Rev. Proc. 2007-38 with Rev. Proc. 2012-32,Rev. Proc. 2012-32 effective date November 19, 2012 modifies and supercedes Rev. Proc. 2007-38.

(66) IPU 13U0718 issued 04-10-2013 IRM 3.42.4.7.5.4 and IRM 3.42.4.7.5.7 - corrected IRM references.

(67) IPU 12U1733 issued 10-16-2012 - Replaced e-case with Interaction/Incident throughout IRM.

(68) IPU 12U1733 issued 10-16-2012 IRM 3.42.4.9.4 - Corrected Form 1041 e-file testing date.

(69) IPU 12U1733 issued 10-16-2012 IRM 3.42.4.2.12 - Credit card/debit card years updated.

Effect on Other Documents

IRM 3.42.4 dated August 28, 2012 (effective October 1, 2012) is superseded. This IRM also incorporates the following IRM Procedural Updates (IPUs) - 13U0718, and 12U1733.

Audience

The intended audience includes e-file Headquarter Operations, Electronic Products and Services Support (EPSS) Organization, Submission Processing Campus Operations, including Tax Examiners and other Submission Processing Campus Support Sections, Customer Account Services (CAS) Operations, Territory Operations, Area Operations, Taxpayer Assistance Centers (TAC), Stakeholder, Partnership, Education and Communication (SPEC), Stakeholder Liaison, and other applicable functions and communicators.

Effective Date

(10-01-2013)


Paul J. Mamo
Director, Submission Processing
Wage and Investment Division

3.42.4.1  (01-01-2010)
Introduction to IRM 3.42.4, IRS e-file for Business Tax Returns

  1. This section provides a brief introduction to IRS e-file for Business, the process that allows submission of business tax return data to the Internal Revenue Service (IRS) using electronic records, filing via "IRS Business e-file Programs" .

    Note:

    Electronic returns must contain the same information as comparable returns filed entirely on paper documents.

  2. IRM 3.42.4 provides consolidated comprehensive guidelines for Submission Processing Campuses (SPCs), regarding electronic processing of Business Tax Returns and the applicable e-file processes and procedures required to resolve account inquiries and processing errors related to the IRS electronic processing systems.

  3. IRM 3.42.4 is used as a comprehensive reference source for the following IRS Operations:

    • e-file Headquarter Operations

    • Electronic Products and Services Support (EPSS) Organization

    • Submission Processing Campus Tax Examiners

    • Other e-file Support Staff

    • Customer Account Services (CAS) Operations

    • Territory Operations

    • Area Operations

    • Taxpayer Assistance Center Operations

    • SPEC (Stakeholder, Partnership, Education and Communications)

    • Stakeholder Liaison

    • Other applicable Functions and Communicators

  4. Review Revenue Procedure 2007-40, Authorized IRS e-file Provider Responsibilities , to learn of Provider roles and of their obligations to the Internal Revenue Service (IRS), taxpayers, and other participants in IRS e-file .

3.42.4.1.1  (10-01-2013)
e-services

  1. Potential e-file participants must first register and confirm for e-services before the IRS e-file Application can be submitted electronically.

  2. IRS e-file participants use e-services to submit and maintain their IRS e-file Application.

  3. e-services is an IRS interactive communication tool available 24 hours a day, 7 days a week from almost any computer with an internet connection.

  4. e-services offers the following suite of internet-based business tools to the eligible e-filer :

    • Registration

    • IRS e-file Application

    • Taxpayer Identification Number (TIN) Matching

    • Transcript Delivery System (TDS)

  5. Reporting agents can access TDS via e-services.

  6. e-services is available to eligible business and individual e-file participants, such as:

    • Electronic Return Originators (EROs)

    • Transmitters

    • Software Developers

    • Reporting Agents

    • Financial Institutions

    • States

    • Certified Public Accountants (CPAs)

    • Tax Practitioners

    For more information on how to become an IRS e-file participant, review the following:

    • IRM 3.42.10, Authorized IRS e-file Providers

    • Circular 230, Regulations Governing the Practice of Attorneys, Certified Public Accountants, Enrolled Agents, Enrolled Actuaries, Enrolled Retirement Plan Agents, and Appraisers before the Internal Revenue Service

      Note:

      Click on the following link to review the Circular 230. http://www.irs.gov/pub/irs-utl/pcir230.pdf

  7. e-services provides a faster way of obtaining service when conducting transactions with the IRS electronically, making electronic filing easier and more cost effective.

  8. To register to use e-services e-file participants must use the Integrated Enterprise Portal (IEP).

  9. For complete guidelines on using e-services, review IRM 3.42.8, e-services Procedures for Help Desk Assistors .

3.42.4.1.1.1  (10-01-2013)
Employee User Portal

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

  2. 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.

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

    • e-help Operation

    • Tax Return Users (Examination, Collection, Statistics of Income (SOI), International, Submission Processing Campus functions such as Error Resolution System (ERS), Unpostable, Reject Examiners, Accounting, Entity, and Customer Service)

    • Return and Income Verification Services (RAIVS) Units

    • ERS Tax Examiners

  4. 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.

  5. Online 5081 EUP User Roles are defined as follows on:

    • Help Desk User - MEFHLP_PR & MEFHLP (Testing) - (e-help Desk employees who assist third-party submitters to understand the results of MeF processing)

    • Employee User - BTXRTNAFG_PR - (Employees who provide taxpayer copies of Business Master File (BMF) tax returns/extensions without any IRS-generated data)

    • ERS User - BTXRTNERS_PR - (Employees who use the ERS system to process BMF tax returns/extensions)

    • Tax Return User - BTXRTNV_PR - (Employees who use the entire tax return data in their function)

    Note:

    For additional information review the MeF Return Request Display (RRD) User Guide located on the EPSS MeF page at http://serp.enterprise.irs.gov/databases/portals.dr/epss/mef.dr/epss_mef_toc.htm

    .

3.42.4.1.1.2  (10-01-2013)
Integrated Enterprise Portal

  1. The Integrated Enterprise Portal (IEP) 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.

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

    • Security Services that take care of user authentication and authorization

    • Tax Return and Document Submission Services that include Electronic Filer Identification Number (EFIN), Electronic Tax Identification Number (ETIN) verification, file uncompress, site indicator, timestamp and virus detection

  3. For instructions on how to become an IRS e-file participant and to learn the guidelines for using the Integrated Enterprise Portal (IEP), review the following:

    • IRM 3.42.10, Authorized IRS e-file Providers

    • IRM 3.42.8, e-services Procedures for Help Desk Assistors

3.42.4.1.2  (10-01-2013)
Other Applicable IRMs and Reference Documents

  1. IRM 3.42.4 must be used in conjunction with the following applicable reference documents and sections of the Internal Revenue Manual (IRM) to efficiently complete the electronic return process and to resolve account related issues or concerns of the Authorized IRS e-file Provider:

    • Rev. Proc. 2012-32, Requirements for completing and submitting Form 8655 Reporting Agent Authorization , effective 11/19/2012

    • Rev. Proc. 2007-40, Authorized IRS e-file Provider Responsibilities , effective 6/25/2007

    • EMS (Electronic Management System) e-help Web Interface User Manual

    • IRM 3.42.5, IRS e-file for Individual Income Tax Returns

    • IRM 3.42.7, e-help Desk

    • IRM 3.42.8, e-services Procedures for Help Desk Assistors

    • IRM 3.42.10, Authorized IRS e-file Providers

    • IRM 21, Customer Account Services

    • IRM 3.17.277.1.4.7, IRS e-file Electronic Funds Withdrawal

    • 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 Form 1041 e-file Program, U.S. Income Tax Returns for Estates and Trusts

    • Publication 1474, Technical Specification Guide for Reporting Agent Authorization and Federal Tax Depositors

    • Publication 3112, IRS e-file Application and Participation

    • Publication 3823, Employment Tax e-file System Implementation and User Guide

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

    • Publication 4164, Modernized e-File (MeF) Guide for Software Developers and Transmitters

    • Publication 5078, Modernized e-File Test Package

3.42.4.2  (10-01-2013)
Overview of IRS e-file for Business

  1. The IRS continues to improve the products and services available to the Business e-filer . This section provides a brief overview of IRS e-file for Business. This section also describes other IRS electronic filing systems, their functionality and benefits to the electronic filer. Tax Examiners, e-help Desk and others assigned will complete the actions described throughout this IRM, as applicable.

  2. Beginning processing year 2014, Employment Tax and Estate and Trust returns will be added to the Modernized e-File (MeF) platform. Both Legacy e-file and Modernized e-File (MeF) will be available for these programs.

  3. Business e-file participants can file their returns electronically selecting from Electronic Filing Systems based on the return types, as follows:

    Modernized e-File (MeF) Program
    Excise Returns Form 720, Form 2290 and Form 8849
    Exempt Organization Returns Form 990, Form 990-EZ, Form 990-N, Form 990-PF, Form 1120-POL, Form 8868 and Form 7004
    Partnership Returns Form 1065, Form 1065-B and Form 7004
    Corporation Returns Form 1120, Form 1120-F, Form 1120S and Form 7004
    Employment Tax Returns Form 940, Form 940-PR, Form 941, Form 941-PR,Form 941-SS, Form 943, Form 943-PRForm 944, and Form 945
    Estate and Trust Returns Form 1041

    Employment Tax e-file Legacy Program
    Employment Tax Returns Form 941 and Form 944
    Unemployment Tax Return Form 940

    Legacy Form 1041 e-file Program
    Estates and Trusts Tax Returns Form 1041

3.42.4.2.1  (10-01-2011)
Modernized e-File (MeF) Programs

  1. Business tax return data transmitted for Modernized e-File (MeF) Programs are transmitted electronically using the following two methods:

    • Application to Application (A2A)

    • Internet Filing Application (IFA)

  2. MeF transmissions are transmitted using Simple Object Access protocol (SOAP). Tax Returns/documents (which are attached to the transmission) are formatted in eXtensible Mark up Language (XML) based on IRS published schemas. To review the applicable program related publications for the type of returns that may be e-filed , see IRM 3.42.4.6, e-file Revenue Procedures and Program Publications.

  3. For guidelines about becoming a participant in IRS e-file , review Publication 4163, Modernized e-File (MeF) Information for Authorized IRS e-file Providers for Business Returns .

3.42.4.2.1.1  (10-01-2013)
MeF Excise Tax e-Filing & Compliance (ETEC) Program

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

    • Form 2290, Heavy Highway Vehicle Use Tax

    • Form 720, Quarterly Federal Excise Tax Return

    • Form 8849, Claim for Refund of Excise Taxes

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

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

    • Requiring taxpayers who file Form 2290listing 25 or more qualifying trucks to e-file effective for tax periods beginning on or after 10/23/2004

    • Requiring IRS to develop electronic capability to file Form 8849 and process certain refunds within 20 days as opposed to the 45 day time frame. Refunds electronically filed on Form 8849 with Schedules 2, 3, or 8 are to be processed within 20 days. All other Form 8849 claims will have a 45 day time frame.

  4. 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.

  5. Research the following Publications for additional information:

    • Publication 5078, Modernized e-File (MeF) Test Package

    • 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

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

  7. MeF ETEC accepts the following applicable forms and schedules electronically:

    MeF Excise Tax e-Filing & Compliance (ETEC) Forms and Schedules
    Parent Form Attachment to Parent Form
    Form 720 Form 6197
    Form 6627
    Form 8833
    Form 2290 Schedule 1 (Form 2290)
    Form 8849 Schedule 1 (Form 8849)
    Schedule 2 (Form 8849)
    Schedule 3 (Form 8849)
    Schedule 5 (Form 8849)
    Schedule 6 (Form 8849)
    Schedule 8 (Form 8849)

3.42.4.2.1.2  (10-01-2013)
Form 990 MeF Programs

  1. 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.

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

    • Form 990, Return of Organization Exempt From Income Tax

    • Form 990-EZ, Short Form Return of Organization Exempt From Income Tax

    • Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Trust Treated as a Private Foundation

    • Form 990-N, Electronic Notice (e-Postcard)

      Note:

      Form 990-N must be submitted electronically - there is no paper process for Form 990-N.

    • Form 1120-POL, U.S. Income Tax Return for Certain Political Organizations

    • Form 8868, Application for Extension of Time To File an Exempt Organization Return

    • Form 7004, Application for Automatic Extension of Time to File Certain Business Income Tax, Information, and Other Returns

      Note:

      Form 1120-POL is the only Exempt Organization return extended by Form 7004. All other EO forms use Form 8868 to extend the filing due date.

      Exception:

      Extensions are not allowed for Form 990-N.

  3. 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.

    Exception:

    Form 8868 for Form 8870, Information Return for Transfers Associated with Certain Personal Benefit Contracts, must be filed on paper.

  4. 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.

  5. 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.

  6. 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.

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

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

    Form 990 (Series) Exempt Organization MeF Programs Applicable Forms and Schedules
    Form Number Title Attached to Form
    Form 990 Return of Organization Exempt From Income Tax  
    Form 990-EZ Short Form Return of Organization Exempt From Income Tax  
    Form 990-N Electronic Notice (e-Postcard) for Tax Exempt Organizations not Required to File Form 990 or 990–EZ  
    Form 990-PF Return of Private Foundation  
    Form 990 Sch A Public Charity Status and Public Support 990/EZ
    Form 990 Sch B Schedule of Contributors 990/EZ/PF
    Form 990 Sch C Political Campaign and Lobbying Activities 990/EZ
    Form 990 Sch D Supplemental Financial Statements 990
    Form 990 Sch E Schools 990/EZ
    Form 990 Sch F Statement of Activities Outside the United States 990
    Form 990 Sch G Supplemental Information Regarding Fundraising or Gaming Activities 990/EZ
    Form 990 Sch H Hospitals 990
    Form 990 Sch I Supplemental Information on Grants and Other Assistance to Organizations, Governments, and Individuals in the United States 990
    Form 990 Sch J Supplemental Compensation Information 990
    Form 990 Sch K Supplemental Information on Tax Exempt Bonds 990
    Form 990 Sch L Transactions with Interested Persons 990/EZ
    Form 990 Sch M Non-Cash Contributions 990
    Form 990 Sch N Liquidation, Termination, Dissolution or Significant Disposition of Assets 990/EZ
    Form 990 Sch O Supplemental Information to Form 990 990/EZ
    Form 990 Sch R Related Organizations and Unrelated Partnerships 990
    Form 851 Affiliation Schedule 990/EZ/PF/POL
    Form 1040 Sch F Profit or Loss From Farming 990/EZ/PF
    Form 1118 Foreign Tax Credit - Corporations POL
    Form 1118 Sch I Reduction of Oil and Gas Extraction Taxes POL
    Form 1118 Sch J Adjustments to Separate Limitation Income (Loss) POL
    Form 1118 AMT Foreign Tax Credit - Corporations Alternative Minimum Tax POL
    Form 1120-POL U.S. Income Tax Return For Certain Political Organizations  
    Form 1120 Sch D Capital Gains and Losses POL
    Form T (Timber) Forest Activities Schedule 990/EZ/PF
    Form 926 Return by a U.S. Transferor of Property to a Foreign Corporation 990/EZ/PF
    Form 970 Application to Use LIFO Inventory Method 990/EZ/PF/POL
    Form 2220 Underpayment of Estimated Tax by Corporations PF
    Form 2439 Notice to Shareholder of Undistributed Long-Term Capital Gains 990/EZ/PF/POL
    Form 3115 Application for Change in Accounting Method 990/EZ/PF/POL
    Form 3468 Computation of Investment Credit 990/EZ/PF/POL
    Form 3800 General Business Credit POL
    Form 4136 Credit for Federal Tax Paid on Fuels POL
    Form 4255 Recapture of Investment Credit 990/EZ/PF/POL
    Form 4466 Corporation Application for Quick Refund of Overpayment of Estimated Tax PF/POL
    Form 4562 Depreciation and Amortization 990/EZ/PF/POL
    Form 4684 Casualties and Thefts 990/EZ/PF
    Form 4797 Sale of Business Property 990/EZ/PF/POL
    Form 5471 Information Return of U.S. Persons with Respect to Certain Foreign Corporations 990/EZ/PF
    Form 5471 Sch J Accumulated Earnings and Profits (E&P) of Controlled Foreign Corporation 990/EZ/PF
    Form 5471 Sch M Transactions Between Controlled Foreign Corporation and Shareholders or Other Related Persons 990/EZ/PF
    Form 5471 Sch O Organization or Reorganization of Foreign Corporation and Acquisitions and Dispositions of its Stock 990/EZ/PF
    Form 5713 International Boycott Report 990/EZ/PF/POL
    Form 5713 Sch A International Boycott Factor (Section 999(c)(1)) 990/EZ/PF/POL
    Form 5713 Sch B Specifically Attributable Taxes and Income (Section 999(c)(2)) 990/EZ/PF/POL
    Form 5713 Sch C Tax Effect of the International Boycott Provisions 990/EZ/PF/POL
    Form 5884 Work Opportunity Credit 990/EZ/PF/POL
    Form 5884A Credit for Affected Midwestern Disaster Area Employer 990/EZ/PF/POL
    Form 6478 Credit for Alcohol Used in Fuel 990/EZ/PF/POL
    Form 6765 Credit for Increasing Research Activities 990/EZ/PF/POL
    Form 6781 Future Contracts and Tax Straddles 990/EZ/PF
    Form 7004 Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns  
    Form 8271 Investor Reporting of Tax Shelter Registration Number  
    Form 8275 Disclosure Statement 990/EZ/PF
    Form 8275–R Regulation Disclosure Statement 990/EZ/PF
    Form 8283 Noncash Charitable Contributions 990/EZ/PF
    Form 8586 Low-Income Housing Credit 990/EZ/PF/POL
    Form 8594 Asset Acquisition Statement Under Section 1060 990/EZ/PF
    Form 8609 Sch A Annual Statement for Low-Income Housing Credit 990/EZ/PF/POL
    Form 8621 Return by a Shareholder of a Passive Foreign Investment Co. or Qualified Electing Fund 990/EZ/PF/POL
    Form 8697 Interest Computation Under the Look-Back Method for Completed Long Term Contracts 990/EZ/PF
    Form 8820 Orphan Drug Credit 990/EZ/PF/POL
    Form 8824 Like Kind Exchanges 990/EZ/PF
    Form 8825 Rental Real Estate Income and Expenses of a Partnership or an S Corporation 990/EZ/PF
    Form 8826 Disabled Access Credit 990/EZ/PF/POL
    Form 8830 Enhanced Oil Recovery Credit 990/EZ/PF/POL
    Form 8833 Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b) 990/EZ/PF
    Form 8834 Qualified Electric Vehicle Credit 990/EZ/PF/POL
    Form 8835 Renewable Electricity Refined Coal and Indian Coal Production Credit 990/EZ/PF/POL
    Form 8844 Empowerment Zone Employment Credit 990/EZ/PF/POL
    Form 8845 Indian Employment Credit 990/EZ/PF
    Form 8846 Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips 990/EZ/PF/POL
    Form 8847 Credit for Contributions to Selected Community Development Corporations 990/EZ/PF/POL
    Form 8858 Information Return of U.S. Persons with Respect to Foreign Disregarded Entities 990/EZ/PF
    Form 8858 Sch M Transactions Between Foreign Disregarded Entity of a Foreign Tax Owner and the Filer or other Related Entities 990/EZ/PF
    Form 8860 Qualified Zone Academy Bond Credit 990/EZ/PF/POL
    Form 8861 Welfare-to-Work Credit 990/EZ/PF
    Form 8864 Biodiesel and Renewable Diesel Fuels Credit 990/EZ/PF/POL
    Form 8865 Return of U.S. Persons With Respect to Certain Foreign Partnerships 990/EZ/PF
    Form 8865 Sch K-1 Partner's Share of Income, Deductions, Credits, and Other Items 990/EZ/PF
    Form 8865 Sch O Transfer of Property to a Foreign Partnership 990/EZ/PF
    Form 8865 Sch P Acquisitions, Dispositions, and Changes of Interests In a Foreign Partnership (under Section 6046A) 990/EZ/PF
    Form 8868 Application for Extension of Time to File an Exempt Organization Return 8868
    Form 8874 New Markets Credit 990/EZ/PF/POl
    Form 8881 Credit for Small Employer Pension Plan Startup Costs 990/EZ/PF/POL
    Form 8882 Credit for Employer-Provided Childcare Facilities and Services 990/EZ/PF/POL
    Form 8883 Asset Allocation Statement Under Section 338 990/EZ/PF
    Form 8884 New York Liberty Zone Business Employee Credit 990/EZ
    Form 8886 Reportable Transaction Disclosure Statement 990/EZ/PF
    Form 8896 Low Sulfur Diesel Fuel Production Credit 990/EZ/PF/POL
    Form 8900 Qualified Railroad Track Maintenance Credit 990/EZ/PF/POL
    Form 8903 Domestic Production Activities Deduction POL
    Form 8906 Distilled Spirits Credit 990/EZ/PF/POL
    Form 8907 Nonconventional Source Fuel Credit 990/EZ/PF/POL
    Form 8908 Energy Efficient Home Credit 990/EZ/PF/POL
    Form 8909 Energy Efficient Appliance Credit 990/EZ/PF/POL
    Form 8910 Alternative Motor Vehicle Credit 990/EZ/PF/POL
    Form 8911 Alternative Fuel Vehicle Refueling Property Credit 990/EZ/PF/POL
    Form 8912 Credit to Holders of Tax Credit Bonds 990/EZ/PF/POL
    Form 8913 Credit for Federal Telephone Excise Tax Paid N/A
    Form 8923 Mine Rescue Team Training Credit 990/EZ/PF/POL
    Form 8925 Report of Employer-Owned Life Insurance Contracts 990/EZ/PF/POL
    Form 8932 Credit for Employer Differential Wage Payments 990/EZ/PF/POL

  9. Review the following publications for additional program guidelines:

    • Publication 5078, Modernized e-File (MeF) Test Package

    • Publication 4164, Modernized e-File (MeF) Guide for Software Developers and Transmitters

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

3.42.4.2.1.3  (10-01-2013)
Form 1065 and Form 1065-B MeF Programs

  1. 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:

    • Form 1065 On-Line MeF Program

    • Form 1065-B On-Line MeF Program

    • Form 7004 On-Line MeF Program

    • Form 1065 MeF Program

    • Form 1065-B MeF Program

    • Form 7004 MeF Program

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

  3. 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).

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

  5. Assurance Testing System (ATS) will begin on November 4, 2013 for the Form 1065 MeF Program and Form 1065-B MeF Program.

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

    Form 1065 and Form 1065-B MeF Program Accepted Forms and Schedules
    Form 1065 Schedule O
    (Form 5471)
    Form 8820 Form 8883
    Form 1065-B Form 5713 Form 8824 Form 8886
    Schedule B-1
    (Form 1065)
    Schedule A
    (Form 5713)
    Form 8825 Form 8896
    Schedule C
    (Form 1065)
    Schedule B
    (Form 5713)
    Form 8826 Form 8900
    Schedule D
    (Form 1065)
    Schedule C
    (Form 5713)
    Form 8832 Form 8902
    Schedule F
    (Form 1040)
    Form 5884 Form 8833 Form 8903
    Schedule K-1
    (Form 1065)
    Form 5884-A Form 8834 Form 8906
    Schedule K-1
    (Form 1065-B)
    Form 5884–B Form 8835 Form 8907
    Schedule M-3
    (Form 1065/Form 1065-B)
    Form 6252 Form 8844 Form 8908
    Form 851 Form 6478 Form 8845 Form 8909
    Form 970 Form 6765 Form 8846 Form 8910
    Form 982 Form 6781 Form 8858 Form 8911
    Form 1125-A Form 8082 Schedule M
    (Form 8858)
    Form 8912
    Form 3115 Form 8275 Form 8864 Form 8916–A
    Form 3468 Form 8275-R Form 8865 Form 8923
    Form 4136
    with 1065-B only
    Form 8283 Schedule K-1
    (Form 8865)
    Form 8925
    Form 4255 Form 8308 Schedule O
    (Form 8865)
    Form 8931
    Form 4562 Form 8586 Schedule P
    (Form 8865)
    Form 8932
    Form 4684 Form 8594 Form 8866 Form 8933
    Form 4797 Form 8609-A Form 8873 Form 8936
    Form 5452 Form 8611 Form 8874 Form 8938
    Form 5471 Form 8621 Form 8881 Form 8941
    Schedule J
    (Form 5471)
    Form 8697 Form 8882 Form T (Timber)
    Schedule M
    (Form 5471)
    Form 8716    

    For additional information, review the following:

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

    • Publication 4164, Modernized e-FIle (MeF) Guide for Software Developers and Transmitters

    • Publication 5078, Modernized e-File (MeF) Test Package

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

3.42.4.2.1.4  (10-01-2011)
Form 1120, Form 1120-F, Form 1120S and Form 7004 MeF Programs

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

    • Form 1120, U.S. Corporation Income Tax Return

    • Form 1120-F, U.S. Income Tax Return of a Foreign Corporation

    • Form 1120S, U.S. Income Tax Return for an S Corporation

    • Form 1120X, Amended U.S. Corporation Income Tax Return

    • Form 7004, Application for Automatic Extension of Time to File Certain Business Income Tax, Information, and Other Returns

  2. 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).

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

  4. MeF accepts the following applicable forms and schedules electronically:

    Form 1120, Form 1120-F, Form 1120S and Form 7004 MeF Programs Accepted Forms and Schedules
    Form 851 Schedule K-1 (Form 1120S) Form 6765 Form 8864
    Form 926 Schedule M-3 (Form 1120S) Form 6781 Form 8865
    Form 970 Form 1120X Form 7004 Form 8865 - (Schedule O)
    Form 972 Form 1122 Form 8050 Form 8865 - (Schedule P)
    Form 973 Form 1125-A Form 8082 Form 8865 - (Schedule K-1)
    Form 982 Form 1125-E Form 8275 Form 8866
    Form 1040 - (Schedule F) Form 2220 Form 8275-R Form 8873
    Form 1118 Form 2439 Form 8283 Form 8874
    Form 1118 - (Schedule I) Form 3115 Form 8302 Form 8881
    Form 1118 - (Schedule J) Form 3468 Form 8586 Form 8882
    Form 1118 - (Schedule K) Form 3800 Form 8594 Form 8883
    Form 1120 Form 4136 Form 8609-A Form 8886
    Schedule B
    (Form 1120)
    Form 4255 Form 8611 Form 8896
    Schedule D
    (Form 1120)
    Form 4466 Form 8621 Form 8900
    Schedule G
    (Form 1120)
    Form 4562 Form 8697 Form 8902
    Schedule H
    (Form 1120)
    Form 4626 Form 8716 Form 8903
    Schedule M-3 (Form 1120) Form 4684 Form 8810 Form 8906
    Schedule N
    (Form 1120)
    Form 4797 Form 8816 Form 8907
    Schedule O
    (Form 1120)
    Form 5452 Form 8820 Form 8908
    Schedule PH (Form 1120) Form 5471 Form 8824 Form 8909
    Schedule UTP (Form 1120) Form 5471 - (Schedule J) Form 8825 Form 8910
    Form 1120-F Form 5471 - (Schedule M) Form 8826 Form 8911
    Schedule H
    (Form 1120–F)
    Form 5471 - (Schedule O) Form 8827 Form 8912
    Schedule I
    (Form 1120-F)
    Form 5472 Form 8832 Form 8916
    Schedule M-1 and M-2
    (Form 1120-F)
    Form 5713 Form 8833 Form 8916-A
    Schedule M-3 (Form 1120-F) Form 5713 - (Schedule A) Form 8834 Form 8923
    Schedule P
    (Form 1120-F)
    Form 5713 - (Schedule B) Form 8835 Form 8925
    Schedule S
    (Form 1120-F)
    Form 5713 - (Schedule C) Form 8838 Form 8926
    Schedule V
    (Form 1120-F)
    Form 5735 Form 8844 Form 8931
    Form 1120–L Form 5884 Form 8845 Form 8932
    Schedule M-3 (Form 1120-L) Form 5884-A Form 8846 Form 8933
    Form 1120-PC Form 5884-B Form 8847 Form 8936
    Schedule M-3 (Form 1120PC) Form 6198 Form 8858 Form 8941
    Form 1120S Form 6252 Schedule M - (Form 8858) Form T
    Schedule D
    (Form 1120S)
    Form 6478 Form 8861  

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

  6. 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.

3.42.4.2.1.5  (10-01-2013)
Employment Tax MeF Program

  1. Beginning tax year 2013, the Employment Tax forms will be added to the Modernized e-File (MeF) program. The system will receive and process return information electronically for the following business return types:

    • Form 940, Employer's ANNUAL Unemployment (FUTA) Tax Retun

    • Form 941, Employer's QUARTERLY Federal Tax Return

    • Form 943, Employer's ANNUAL Federal Tax Return for Agricultural Employees

    • Form 944, Employer's ANNUAL Federal Tax Return

    • Form 945, ANNUAL Return of Withheld Federal Income Tax

      Note:

      Adjusted returns (Form 941-X and Form 944-X) are not accepted electronically for the MeF System.

  2. Returns received through the modernized Employment Tax e-file System must be transmitted in an eXtensible Mark-up Language (XML) format. For complete details regarding the file specifications, validation criteria and schemas needed to file electronically, review:

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

    • Publication 4164, Modernized e-FIle (MeF) Guide for Software Developers and Transmitters

  3. IRC Section 3504 agents must complete Schedule R (Form 941), Allocation Schedule for Aggregate Form 941 Filers , and Schedule R (Form 940), Allocation Schedule for Aggregate Form 940 Filers , when filing agregate returns. Agents must frst submit the Form 2678, Employer/Payer Appointment of Agent , to the Internal Revenue Service for approval to act on behalf of an employer under IRC Section 3504 to withhold, report and pay Federal Employment Taxes. Agents filing on behalf of 1,000 or more employers will be able to e-file through MeF. Review the following Revenue Procedures for additional guidelines.

    • 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 agen t

    • Notice 2003-70, Proposed Revenue Procedure Regarding Home-Care Service Procedures

  4. The Modernized e-file Program accepts the following as of January 2014:

    MeF Employment Tax Forms and Schedules
    Parent Form Attachment to Parent Form
    Form 940/Form 940-PR Schedule A (Form 940)
    Schedule R (Form 940)
    Form 941/Form 941-SS/Form 941-PR Schedule B (Form 941)
    Anexo B (Formulario 941-PR)
    Schedule D (Form 941)
    Schedule R (Form 941)
    Form 943/Form 943-PR Form 943-A
    Form 944 Form 945-A
    Form 945 Form 945-A

3.42.4.2.1.6  (10-01-2013)
Estate and Trust MeF Program

  1. Beginning Tax Year 2013, Estate and Trust tax returns will be added to the Modernized e-File (MeF) program. The system will receive and process return information electronically for the following:

    • Form 1041, U.S. Income Tax Return for Estates and Trusts

    • Schedule K-1 (Form 1041), Beneficiary's Share of Income, Deductions, Credits, etc.

  2. MeF will support a Fed/State program for Form 1041. The program will be available for all states.

  3. MeF accepts the following applicable forms and schedules electronically:

    Form 1041
    MeF Programs Accepted Forms and Schedules
    Form 1041 Form 4797 Form 8826 Form 8908
    Schedule C (Form 1040) Form 4952 Form 8829 Form 8909
    Schedule C-EZ (Form 1040) Form 4970 Form 8833 Form 8910
    Schedule D (Form 1041) Form 4972 Form 8834 Form 8911
    Schedule D (Form 1065) Form 5884 Form 8835 Form 8912
    Schedule E (Form 1040 Form 6198 Form 8844 Form 8923
    Schedule F (Form 1040) Form 6251 Form 8845 Form 8931
    Schedule H (Form 1040) Form 6252 Form 8846 Form 8932
    Schedule I (Form 1041) Form 6478 Form 8858 Form 8933
    Schedule J (Form 1041) Form 6765 Schedule M (Form 8858) Form 8936
    Schedule K-1 (Form 1041) Form 6781 Form 8864 Form 8938
    Schedule K-1 (Form 1065B) Form 8082 Form 8865 Form 8941
    Form 970 Form 8275 Schedule K-1 (Form 8865) Form 8960
    Form 1099-R Form 8275-R Schedule O (Form 8865) Form W-2
    Form 1116 Form 8283 Schedule P (Form 8865) Form W-2G
    Form 2210 Form 8582 Form 8866  
    Form 2210-F Form 8582-CR Form 8873  
    Form 2439 Form 8586 Form 8874  
    Form 3115 Form 8594 Form 8881  
    Form 3468 Form 8609-A Form 8882  
    Form 3800 Form 8611 Form 8883  
    Form 4136 Form 8697 Form 8886  
    Form 4255 Form 8801 Form 8896  
    Form 4562 Form 8820 Form 8900  
    Form 4626 Form 8824 Form 8906  
    Form 4684 Form 8825 Form 8907  

  4. For complete details regarding the file specifications, validation criteria and schemas needed to file electronically, review:

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

    • Publication 4164, Modernized e-FIle (MeF) Guide for Software Developers and Transmitters

3.42.4.2.1.7  (10-01-2013)
Modernized e-File (MeF) System Functionality

  1. 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 Integrated Enterprise Portal (IEP) infrastructure) and are delivered to the MeF system located in the Enterprise Computing Center at Martinsburg (ECC-MTB) for processing.

  2. Internet channeled transmissions are received at Sterling & Chicago via the Integrated Enterprise Portal (IEP) via www.irs.gov.

  3. 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.

  4. 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.

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

  6. 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 .

  7. The MeF System was modified in January 2008 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.

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

  9. The MeF System was modified in February 2010 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 .

  10. The MeF System was modified in January 2012 to 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 .

  11. Beginning January 2013, the MeF System will accept Form 1041, U.S. Income Tax Return for Estates and Trusts , Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, Form 940-PR, Planilla para la Declaración Federal Anual del Patrono de la Contribución Federal para el Desempleo (FUTA), Form 941, Employer's Quarterly Federal Tax Return, Form 941-PR, Planilla para la Declaración Federal TRIMESTRAL del Patrono, Form 941-SS, Employer's Quarterly Federal Tax Return - American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands, Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, Form 943-PR, Planilla para la Declaración Anual de la Contribución Federal del Patrono de Empleados Agricolas, Form 944, Employer's Annual Federal Tax Return, and Form 945, Annual Return of Withheld Federal Income Tax .

3.42.4.2.1.8  (10-01-2013)
Benefits of the MeF System

  1. 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:

    • Processes transactions as received and generates acknowledgments immediately, eliminating the drain process

    • Allows "one time changes" to XML schemas that modify all related programs, eliminating the need for separate modification to multiple programs

    • Provides a "universal description" of common forms, eliminating variations in record layout formats

    • Allows Internet filing of electronic returns and applicable forms and schedules

    • Uses SOAP (Simple Object Access Protocol), the industry standard protocol for XML transmissions, eliminating TRANA, TRANB, Recap and Summary Records required of IRS Proprietary transmission protocol

    • Stores tax return data on the Modernized Tax Return Data Base (M-TRDB) or the MeF System

      Note:

      The Web Browser will access return data through the Employee User Portal (EUP).

    • Provides redesigned Reject Codes (Business Rules)

      Note:

      The business rules are specific in identifying exactly where the errors were made.

    • Allows multiple formats

      Note:

      Binary attachments can be submitted in Portable Document Format (PDF).

    • Eliminates submission of paper Form 8453 (family series)

      Note:

      Scanned Form 8453-I, Form 8453-PE, Form 8453-B, Form 8453-C, Form 8453-S, Form 8453-EO, Form 8453-EX, Form 8453-EMPand/or Form 8453-FE are attached in PDF format or a Practitioner Personal Identification Number (PIN) must be used to sign returns as a Signature Alternative.

    • Eliminates duplicate filing requirements for International forms (Forms 5471, Form 5472, Form 5713 and Form 8832, if filed electronically)

    • Receives returns only in the XML (eXtensible Mark-up Language) format

    • Scanned forms can be accessed through the EUP using Return Request Display (RRD)

3.42.4.2.1.9  (10-01-2011)
MeF Processing System Components

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

  2. 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:

    • Application Messaging and Data Access Services (AMDAS)

    • Enterprise Directory and Authentication Services (EDAS)

    • Security Audit and Analysis System (SAAS)

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

    • Personalization, authentication, authorization, and message screening services

    • Capability to connect mid-tier applications to the mainframe by making a simple function call

  4. 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.

  5. 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.

  6. The MeF System consists of the following 5 Subsystems:

    • Transmission File and Return Processing Subsystem - Processes transmission files and returns, which includes transmission file retrieval and validation, return validation, generation of code and edit data, and generation of acknowledgment files.

    • Return Request and Display Subsystem (RRD) - Displays tax return data to authorized IRS personnel through the EUP.

    • Database and System Utilities Subsystem - Updates the MeF database with information from the source IRS database systems.

    • Reporting Subsystem - Generates management reports for viewing and printing. Reports can be generated in real time by authorized personnel or in a batch mode. Reports can only be viewed and printed by authorized personnel through InfoView using Business Objects Reports.

      Note:

      An OL-5081 is required to gain access to these reports.

    • Interface Processing Subsystem - Translates and sends data from the e-file system to the targeted IRS systems.

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

    • Transmission Processing - Validates transmission files and saves transmission file content and any errors detected during validation.

    • Acknowledgment Generation - Retrieves transmission and return validation results, assembles the results into acknowledgment files, and writes the files to Electronic Management System (EMS)/e-File shared storage.

    • Return Validation - Performs both XML schema validation and business rule validation.

    • Code and Edit - Generates code and edit data for each accepted return.

    • Modernized Tax Return Database (M-TRDB) Store - holds tax returns and associated data in the M-TRDB system.

    • Internet Filing - Transmission channel through the Integrated Enterprise Portal used by Large Corporations and transmitters to submit MeF returns.

    • Application to Application - Transmission channel used by transmitters that build and register their systems to transmit directly to MeF.

3.42.4.2.1.10  (04-26-2012)
Modernized Tax Return Database (M-TRDB)

  1. 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.

  2. The M-TRDB will store the following:

    • Accepted Returns

    • Tax Return Document Locator Number (DLN)

    • Filer Information (Taxpayer Identification Number (TIN), Name Control, and Type Code)

    • Code & Edit Data

    • Data Perfection Corrections to the Return (Change History)

    • Generalized Mainline Framework (GMF) Data

    • Processing Status

    • Binary attachments

  3. 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.

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

  5. 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:

    • Form 990

    • Form 990-EZ

    • Form 990-N

    • Form 990-PF

    • Form 1120-POL

    • Form 7004

    • Form 8868

    • Form 720

    • Form 2290

    • Form 8849

    • Form 1065

    • Form 1065-B

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

    • Form 1120

    • Form 1120-F

    • Form 1120S

  7. 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.

  8. 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:

    • Entire tax return

    • Binary attachments

    • Individual forms

    • Acknowledgments, etc.

    • Schedules

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

3.42.4.2.2  (10-01-2013)
Employment Tax e-file System (XML)

  1. For processing year 2014, the Employment Tax e-file System will continue to receive and process return information electronically for the following business return types:

    • Form 941, Employer's QUARTERLY Federal Tax Return

    • Form 944, Employer's ANNUAL Federal Tax Return

    • Form 940, Employer's Annual Federal Unemployment Tax Return

    Note:

    Adjusted returns (Form 941-X, and Form 944-X) are not accepted electronically for the Employment Tax e-file System.

  2. Returns received through the Employment Tax e-file System must be transmitted in an eXtensible Mark-up Language (XML) format. For complete details regarding the file specifications, validation criteria and schemas needed to file electronically, review Publication 3823, Employment Tax e-file System Implementation and User Guide . Also review Publication 1474, Technical Specification Guide for Reporting Agent Authorization and Federal Tax Depositors .

  3. Beginning in 2010, agents must complete Schedule R (Form 941), Allocation Schedule for Aggregate Form 941 Filers, and Schedule R (Form 940), Allocation Schedule for Aggregate Form 940 Filers , when filing aggregate returns. Agents must first submit the Form 2678, Employer/Payer Appointment of Agent , to the Internal Revenue Service for approval to act on behalf of an employer under IRC Section 3504 to withhold, report and pay Federal Employment Taxes. Agents filing on behalf of 1,000 or more employers must file a paper return or they may electronically file with MeF.

    Note:

    The limit of under 1,000 employers is for 94x Legacy e-file only.


    Review the following Revenue Procedures for additional guidelines.

    • 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

    • Notice 2003–70, Proposed Revenue Procedure Regarding Home-Care Service Procedures

  4. The Employment Tax e-file System accepts the following:

    • Form 944

    • Form 941

    • Form 941PR(Puerto Rico)

    • Form 941SS(Virgin Islands, Guam, American Samoa)

    • Schedule B

    • Schedule D

    • Anexo B

    • Form 940

    • Form 940PR (Puerto Rico)

    • Schedule A (Form 940), Multi-State Employer and Credit Reduction Information

    • Schedule R (Form 941), Allocation Schedule for Aggregate Form 941 Filers, effective 04-01-2010

    • Schedule R (Form 940), Allocation Schedule for Aggregate Form 940 Filers , effective 1–1–2011

    • PIN Registration

    • Payment Record

  5. The Employment Tax e-file System supports filing by the following Authorized e-file Providers and Authorized Participants:

    • Software Developers

    • Transmitters

    • Reporting Agents (RAs)

    • Paid Preparers and Electronic Return Originators (EROs)

    • Financial Agents/IRS Agents

    • On-Line Filing Provider

    • 94x On-Line Filer (IRS Authorized Signer)

      The 94x On-Line Filer should be a Principal for the business or organization. A Principal for a business includes the following:

      1. Sole Proprietor for a sole proprietorship

      2. Partner with 5% or more interest in a partnership or person authorized to act in legal and or tax matters if no partner has at least a 5% or more interest in the partnership

      3. President, Vice President, Secretary and Treasurer of a corporation

      4. Other. The Principal for an entity that is not a sole proprietorship, partnership, or corporation is an individual authorized to act in legal and or tax matters

      Note:

      For more information review Publication 3112, IRS e-file Application and Participation , and IRM 3.42.10, Authorized e-file Providers

  6. The Employment Tax e-file System provides the 94x e-file Program functionality:

    • Ability to file Employment Tax e-file Returns (94x Family of Returns) using a Reporting Agent

    • Ability to file 94x Aggregate Returns using Approved Agent under IRC Section 3504

    • Ability to file 94x Family of Returns using an Approved On-Line Provider found on www.irs.gov and Software to sign as the Authorized Signer for his/her own 94x e-file returns and to update existing entity information

  7. Potential users of the Employment Tax e-file System can submit their application and/or 94x PIN Registration to e-file Form 941, Form 944, and Form 940 electronically if:

    • the potential user chooses to become an IRS Authorized e-file Provider, they must complete the On-Line Registration Process for e-services prior to completing the IRS e-file Application in order to participate.

    • the potential user chooses to file and sign his/her own forms 94x, then he /she must complete the 94x PIN Registration Process to participate in IRS e-file using IRS approved software available through an Authorized e-file Provider.

  8. The following guidance documents support the Employment Tax e-file System. All participants must adhere to all of the rules and regulations as set forth in the following documents, as applicable.

    • Publication 15(Circular E), Employer's Tax Guide

    • Publication 3823, Employment Tax e-file System Implementation and User Guide

    • Rev. Proc. 2012-32, Requirements for Completing and Submitting Form 8655, Reporting Agent Authorization

    • Rev. Proc. 2007-40, Authorized IRS e-file Provider Responsibilities

    • Publication 1474, Technical Specification Guide for Reporting Agent Authorization and Federal Tax Depositors


    These Revenue Procedures and publications provide legal and administrative guidelines for participation in the 94x e-file Program, using the Employment Tax e-file System.

  9. Additional responsibilities and guidelines are provided in postings under the 94x XML Developer's Forum at www.irs.gov.

  10. Employment Tax e-file System users can also pay their taxes electronically. Refer to IRM 3.17.277.1.4.7, IRS E-File Electronic Funds Withdrawal , for information on Integrated e-file and e-pay options for Form 941, Form 944 and Form 940e-filers using the Employment Tax e-file System.

  11. Read other applicable program related publications for the type of returns that may be e-filed . See IRM 3.42.4.6.

3.42.4.2.2.1  (01-01-2010)
Employment Tax e-file System Functionality

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

  2. The Employment Tax e-file System provides:

    • Validation of return data based on Business Rules

    • Standardized Reject Codes

    • Support for mixed quarters and multiple return types within a single transmission

    • Integrated filing and paying

    • Validation of 94x On-Line Filer Personal Identification Number (PIN)

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

    • Sun Processing

    • Unisys Processing

  4. Sun Processing consists of the following processing steps:

    • Step 1 - Pickup of Transmission File

    • Step 2 - Validation of Return Data

    • Step 3 - Creation of Acknowledgment

    • Step 4 - Conversion of Accepted Returns for Unisys

    • Step 9 - Creation of ETARAS Data (reports)

  5. Unisys Processing consists of the following processing steps:

    • Step 5 - Pickup of File

    • Step 6 - Creation of Input Return

    • Step 7 - Creation of EFTPS Data

    • Step 8 - Creation of TRDB Data

    • Step 9 - Creation of ETARAS Data (reports)

    • Step 10 - Creation of CAWR Data

    • Step 11 - Creation of SWETRS (Service-Wide Employment Tax Research System) Data

3.42.4.2.2.2  (10-01-2013)
Form 944 e-file Program Overview

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

    Note:

    Notice 01345 was used for TY 2006 - 2008.


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

  2. 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.

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

  4. 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.

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

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

  7. 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.

    Note:

    Filing late returns may result in penalties being assessed to the account.

  8. 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:

    • Line 11a - COBRA premium assistance payments

    • Line 11b - Number of Recipients

    • Line 12 - Total COBRA Payments Adjustment

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

  10. The following notices advise filers of Form 944 filing requirements:

    • CP 250A, Your Federal Employment Tax Filing Requirement Has Changed - This notice is issued to taxpayers who file Form 944 and have a total tax liability on line 7 of Form 944 of more than $1,000. The notice instructs the taxpayer that he is no longer eligible to file Form 944 and he/she must file Quarterly, using Form 941 for the current year. Only returns that have met the PCD (Program Completion Date), cycle 09 of each year (on or around February 22nd) are applicable.

    • CP 250B, Your Federal Employment Tax Filing Requirement Will Remain Annual (Form 944) - This notice is issued to taxpayers who file Form 944 and have a total tax liability on line 7 of Form 944 of more than $1,000 but the return did not meet the PCD of cycle 09. This notice is for the returns processed between cycles 10 - 49. It instructs the taxpayer to remain a Form 944 filer for the current year, and to make the appropriate FTDs. Taxpayers that receive CP 250B will also receive CP 250C later in the year, informing them of the change to a Form 941 filer beginning January of the subsequent year.

    • CP 250C, Reminder: Your Federal Employment Tax Filing Requirement Has Changed - This notice is issued to Form 944 filers who received CP 250B earlier in the year, or who files Form 944 after cycle 49 of the current calendar year. This notice informs the taxpayer that because they exceeded the $1,000 threshold they must file Form 941 for the upcoming year.

    • CP 549, We Have Made Filing Your Employment Taxes Easier - Central Authorization File (CAF) and Reporting Agents File (RAF) notice to authorized agents and representatives, listing their clients who meet Form 944 criteria.

    • CP 575, Employer Identification Number (EIN) Assignment Notice - This notice informs new employers who indicate on Form SS-4 that they meet the eligibility criteria will be notified of their Form 944 filing requirement.

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

    1. The taxpayer anticipates his/her or their annual tax liability will be more than $1,000, or

    2. The taxpayer states he/she will file Form 941 electronically each quarter.

    Note:

    Reporting Agents are not permitted to "Opt Out" of the 944 e-file Program on behalf of their clients.

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

  13. 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.

  14. 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 21.7.2.4.9.1, Form 944 Letters/Inquiries . Use CC BNCHG when changing the filing requirements. Populate the field with the following: " F944-YR."

  15. 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.

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

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

3.42.4.2.2.3  (10-01-2013)
941 e-file /On-Line Program Overview

  1. 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.

    If then due date is
    Form 941 the last day of the first calendar month following the period for which the return is made.
    Form 941 for which all tax deposits were made when due for the quarter the 10th day of the month following the general due date for Form 941.

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

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

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

    • Premiums paid for employees terminated between September 1, 2008 and May 31, 2010, and

    • Premiums paid for a maximum of 15 months.


    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:

    • Line 12a - COBRA premium assistance payments

    • Line 12b - Number of Recipients

    • Line 13 - Total COBRA Payments Adjustment

    Note:

    Beginning with first quarter 2014, COBRA lines were removed from Form 941, Form 941-PR, and Form 941-SS.

  4. 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 .

  5. 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.

  6. 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.

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

3.42.4.2.2.4  (10-01-2012)
940 e-file/On-Line Program Overview

  1. 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.

    If then due date is
    Form 940 January 31st following the year for which the return is made.
    Form 940 for which all tax deposits were made when due for the quarter the 10th day of the month following the due date.

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

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

    Note:

    Filing late returns may result in penalties being assessed to the account.

  3. 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.

  4. 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.

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

3.42.4.2.3  (10-01-2011)
Legacy Form 1041 e-file Program

  1. The Legacy Form 1041 e-file Program will continue to receive and process returns in a Proprietary format.

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

  3. Also review Publication 1438, File Specifications, Validation Criteria and Record Layouts for the Electronic Filing Program for Form 1041, U.S. Income Tax Return for Estates and Trusts.

  4. For detailed information on recent changes to the IRS Legacy Form 1041 e-file Program, please refer to the "Significant Changes Summary," located in the beginning of Publication 1438.

  5. Beginning with processing year 2008, a Practitioner PIN Method is allowed for the Form 1041 e-file Program. Participants may now sign returns, using Form 8879-F, IRS e-file Signature Authorization for Form 1041 . This form is used to sign e-filed returns; however, unlike the Form 8453-F that has to be mailed to the IRS after a successful transmission, Form 8879-F is retained by the ERO/transmitter, creating a truly paperless process. For details regarding the Practitioner PIN Method for Form 1041, review Section 11 of Publication 1437.

  6. The Electronic Management System (EMS) allows for Federal/State returns processing for the state of New York. NY is the only participant in the program. For more information about the Fed/State Program see IRM 3.42.4.2.4.5, Fed/State Return Processing, and Publication 1437 and Publication 1438.

  7. For a list of applicable program related publications see IRM 3.42.4.6, e-file Revenue Procedures and Program Publications. Also review other sections of this IRM for processes and procedures for the Form 1041 e-file Program.

  8. Review the following table for a list of applicable Forms and Schedules accepted by the Form 1041 e-file Program:

    Form 1041 e-file Program Applicable Forms and Schedules
    Form 1041 Form 4952 Form 8582 Form 8886
    Form 1116 Form 4970 Form 8582 (Worksheet) Form 8896
    Form 2210 Form 4972 Form 8582-CR Form 8938
    Form 2210-F Form 5884 Form 8586 Form 8941
    Form 2439 Form 5884-B Form 8609-A Schedule C (Form 1040)
    Form 3468 Form 6198 Form 8801 Schedule C-EZ (Form 1040)
    Form 3800 Form 6252 Form 8820 Schedule D (Form 1041)
    Form 4136 Form 6478 Form 8824 Schedule E (Form 1040)
    Form 4255 Form 6765 Form 8829 Schedule F (Form 1040)
    Form 4562 Form 6781 Form 8864 Schedule H (Form 1040)
    Form 4684 Form 8082 Form 8874 Schedule I (Form 1041)
    Form 4797 Form 8275 Form 8881 Schedule J (Form 1041)
      Form 8275-R Form 8882 Schedule K-1 (Form 1041)

3.42.4.2.4  (01-01-2009)
Electronic Management System (EMS) Overview

  1. EMS, operates at two Enterprise Computing Centers (ECCs). One is located in Martinsburg, WV, (ECC-MTB) and the other is in Memphis, TN, (ECC-MEM).

  2. The EMS accepts returns via modems connected to either dedicated leased lines or through the internet using Secure Socket Layer (SSL) with a telnet/s protocol and the interface to the IRS Gateway.

  3. Filers can use the following Asynchronous File Transfer Protocols: X-MODEM-1K, FTP, YMODEM Batch, and ZMODEM. These are not modems; they are software protocols that the modems use to communicate with each other.

  4. The EMS located at ECC-MEM will receive electronically filed business returns for the following IRS Business e-file Programs:

    ECC-MEM Business e-file Program Returns
    944 e-file Program 944 On-Line Program
    941 e-file Program 941 On-Line Program
    940 e-file Program 940 On-Line Program
    1041 e-file Program    

  5. The ECC-MTB is the back-up site for the ECC-MEM and vise versa.

3.42.4.2.4.1  (01-01-2010)
Electronic Management System (EMS) Access

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

    Note:

    When an Electronic Transmitter Identification Number (ETIN) is generated by Third Party Data Store (TPDS) and a letter is issued, the eight-byte EMS Login-id is automatically generated and a separate letter is sent to the customer. The EMS Login-id can also be viewed by going to the IRS e-file Application Summary in TPDS.

  2. 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.

  3. Trading Partners Shared Secrets:

    • Registration of Shared Secrets

    • Menu Option to Change Shared Secrets

    • Changes to Disabled Accounts Feature

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

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

3.42.4.2.4.2  (01-01-2009)
EMS Virus Detection Process and Procedures

  1. 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.

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

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

  4. 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.

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

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

  7. 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.

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

    1. Call the Transmitter to inform of the status and to suggest looking first at any binary file attachments for the virus.

    2. Notify the manager and SA immediately, if suspected that the Transmitter is a hacker.

    3. Advise the Transmitter he/she must remove infected data and call the e-help Operation when ready to re-transmit.

    4. Remove the Suspend Indicator via Trading Partner Maintenance in the EMS HD Facility, once the Transmitter calls back indicating when ready. The Transmitter can then re-transmit the file and begin transmitting new files. If another virus is detected, everything above will happen again.

    5. Generate a weekly report of suspended Transmitters through the EMS HD Facility, as appropriate.

    Note:

    Policies and procedures are being developed if this happens repeatedly.

3.42.4.2.4.3  (01-01-2009)
EMS Functionality

  1. The EMS has the following functionality:

    • Receives tax returns from Trading Partners

    • Grants connections to authenticated Trading Partners and exchanges data with them

    • Provides format data verification, data translation, and mainframe delivery services

    • Performs complete compliance checking and mapping of all data processed

    • Processes all returns for targeted applications

    • Returns all acknowledgments for the Trading Partner

  2. 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.

3.42.4.2.4.4  (01-01-2009)
EMS Integration

  1. 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:

    • The External Direct Access Facility (EDAF) and Electronic Tax Return (ETR) Consolidation (EEC)

    • The e-help Operation Web Interface System

  2. 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.

  3. 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.

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

    • Log securely into EMS via the intranet

    • Obtain return reports

    • File or query trouble ticket activities

    • Re-set Acknowledgment Files remotely

    • Look at the log of transmissions

    • Write-up trouble tickets and telephone problem reports online

    • Request review and improve Business Acceptance Testing System (BATS) transmissions

    • Look at a data dump of the incoming return online

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

3.42.4.2.4.5  (01-01-2009)
Fed/State Return Processing

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

  2. 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.

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

  4. 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.

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

  6. 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.

    Note:

    MeF will support a Fed/State program for Form 1041. The program will be available for all states.

3.42.4.2.5  (01-01-2009)
Returns Processing Subsystem (RPS)

  1. This section provides an overview of the Returns Processing Subsystem (RPS).

  2. The Returns Processing Subsystem (RPS), processes an electronic file of transmissions from the FEPS. The RPS consists of a series of computer programs called the ELF runs that:

    1. Ensure that the electronic tax return information (sometimes called electronic data) is in a format for processing

    2. Perform validation

    3. Generate Acknowledgment Files of accepted, duplicate, and rejected returns which are sent back to the FEPS and then to the electronic filer

    4. Automate the numbering, coding, and editing

    5. Produce an electronic file for further processing by the Submission Processing Campus

    6. Produce an electronic file of electronic return data for the Tax Return Data Base (TRDB)

    7. Produce an electronic file of state data which is sent back to the RPS

    Submission Processing Campus (SPC) employees should be knowledgeable of the functionality of the RPS.

3.42.4.2.6  (01-01-2009)
Enterprise Computing Center at Martinsburg (ECC-MTB)

  1. The Enterprise Computing Center at Martinsburg (ECC-MTB) will receive and process all transmissions received through the MeF System.

  2. ECC-MTB will also continue to receive and process Electronic Information Returns, which are considered electronic business returns.

  3. ECC-MTB is the location for the Third Party Data Store (TPDS). The TPDS is a relational database that will store all IRS e-file Application information received.

3.42.4.2.7  (01-01-2009)
Taxpayer Assistance Centers

  1. The Taxpayer Assistance Centers will provide support for all e-file and MeF processing for electronic payment research and entity inquiries.

3.42.4.2.8  (10-01-2013)
Processing of Business e-file Returns by OSPC

  1. The Ogden Submission Processing Campus (OSPC) is the primary processing site to process electronic returns received through the following IRS Business MeF and e-file Programs:

    MeF Returns Received and Processed by OSPC
    Type of Electronic Return Name of Programs
    Tax Exempt Organizations (Form 990, Form 990-EZ, Form 990-PF, Form 990-N, Form 1120-POL and Form 8868) 990 MeF Program
    990 On-Line MeF Program
    990-EZ MeF Program
    990-EZ On-Line MeF Program
    990-PF MeF Program
    990-PF On-Line MeF Program
    990-N MeF Program
    990-N On-Line MeF Program
    1120-POL MeF Program
    1120-POL On-Line MeF Program
    8868 MeF Program
    8868 On-Line MeF Program
    Partnerships (Form 1065, Form 1065-B and Form7004) 1065 MeF Program
    1065 On-Line MeF Program
    1065-B MeF Program
    1065-B On-Line MeF Program
    7004 MeF Program
    7004 On-Line MeF Program
    Corporations (Form 1120, Form 1120-F, Form 1120S, and Form 7004) 1120 MeF Program
    1120-F MeF Program
    1120S MeF Program
    1120 On-Line MeF Program
    1120-F On-Line MeF Program
    1120S On-Line MeF Program
    7004 MeF Program
    7004 On-Line MeF Program
    Estates and Trusts (Form 1041) 1041 e-file Legacy Program
    1041 MeF Program

  2. The Ogden Accounts Management Center (OAMC) will continue to complete Reporting Agent File (RAF) Centralized Processing for Form 8655, Reporting Agent Authorization .

3.42.4.2.8.1  (10-01-2013)
Returns with Foreign Addresses Processed by OSPC

  1. 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 and through the Modernized e-File (MeF) Systemin XML format:

    • Form 941-PR (Puerto Rico)

    • Form 941-SS (Virgin Islands, Guam, American Samoa)

    • Form 940-PR (Puerto Rico)

    • Form 943-PR (Puerto Rico)

  2. 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:

    • Form 990

    • Form 990-EZ

    • Form 990-N

    • Form 990-PF

    • Form 1120-POL

    • Form 8868

    • Form 1065

    • Form 1065-B

    • Form 1120

    • Form 1120-F

    • Form 1120S

    • Form 7004

3.42.4.2.9  (10-01-2013)
Processing of Business e-file Returns by CSPC

  1. The Cincinnati Submission Processing Campus is the primary processing site to receive and process the following Business e-file Returns:

    Returns Received and Processed by CSPC
    Type of Electronic Return Name of Programs
    Excise Forms
    (Form 720, Form 2290 and Form 8849)
    (XML format)
    720 MeF ETEC Program
    2290 MeF ETEC Program
    8849 MeF ETEC Program
    Employment Tax Returns
    (Form 94x XML Legacy Programs)
    940 e-file Program
    940 On-Line Program
    941 e-file Program
    941 On-Line Program
    944 e-file Program
    944 On-Line Program
    Employment Tax Returns
    (Form 94x MeF Programs)
    940 MeF Program
    940 On-Line MeF Program
    941 MeF Program
    941 On-Line MeF Program
    943 MeF Program
    943 On-Line MeF Program
    944 MeF Program
    944 On-Line MeF Program
    945 MeF Program
    945 On-Line MeF Program

3.42.4.2.10  (10-01-2013)
Filing Information Returns Electronically (FIRE)

  1. Only Assistors in the Technical Services Operation (TSO) at ECC-MTB in Martinsburg, WV should answer FIRE Program related questions. (Refer to IRM 3.42.9, Filing Information Returns Electronically (FIRE), for more information.)

  2. The FIRE Program is owned by the Electronic Products and Services Support (EPSS) organization.

  3. Electronic Information Returns are filed via the FIRE (Filing Information Returns Electronically) Program at ECC-MTB for the following return types:

    • Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding

    • Form 1097-BTC, Bond Tax Credit

    • Form 1098, Mortgage Interest Statement

    • Form 1099, U.S. Information Return

    • Form 3921, Exercise of a Qualified Incentive Stock Option

    • Form 3922, Transfer of Stock Acquired Through an Employee Stock Purchase Plan

    • Form 5498, IRA Contribution Information

    • Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips

    • Form 8935, Airline Payments Report

    • Form W-2G, Certain Gambling Winnings

    For a complete listing of the different series for each type of form acceptable by the FIRE System research Publication 1220, Specifications for Filing Forms 1098, 1099, 3921, 3922, 5498, 8935, and W-2G Electronically , Publication 1239, Specifications for Filing Form 8027, Annual Return of Tip Income and Allocated Tips Electronically , and Publication 1187, Specifications for Filing Form 1042-S Foreign Person's U.S. Source Income Subject to Withholding, Electronically.

  4. IRS "no longer accepts" Information Returns submitted on "9-Track Magnetic Tapes," 8mm, 4mm, and Quarter-Inch (QUI) Cartridges.

  5. All information returns must be filed electronically via the FIRE System.

  6. For additional information refer to Tax Topics 800 - 805 at the following web site www.irs.gov/taxtopics.

  7. Information regarding the FIRE System is also available on the IRS Web site at .http://www.irs.gov/uac/Requirements-for-filing-with-FIRE.

3.42.4.2.11  (10-01-2013)
Electronic Federal Tax Payment System (EFTPS)

  1. The e-help Desks will provide support for handling registration for the Electronic Federal Tax Payment System (EFTPS).

  2. Review IRM 3.17.277.4, Enrollment Procedures , for information on electronic payments assistance and references, including procedures and processing guidelines regarding the EFTPS.

  3. Taxpayers needing assistance in resolving rejected EFTPS enrollments are referred to e-help for EFTPS Enrollment Validations at 1-866-255-0654 (option #3). The e-help Desk resolves these issues following IRM 3.17.277.4.3, Resolution of Rejected Enrollments. Calls will be handled:

    • Monday through Friday, 6:30 a.m. to 6 p.m. Central Time

  4. For confirmation that an EFTPS payment was received, taxpayers should call the Customer Service Business and Specialty Tax Line at 1-800-829-4933 or IRS IMF Customer Service at 1-800-829-1040. Refer to IRM 3.17.277.4.5, Confirming EFTPS Electronic Payment Was Received by IRS .

  5. To learn more about the EFTPS Program and to enroll, filers should visit the Web site at www.eftps.gov.

3.42.4.2.12  (10-16-2012)
Business Integrated e-file and Electronic Payment Options

  1. For general overview information regarding Business Integrated e-file and Electronic Payment Options, review IRM 3.17.277 , Electronic Payments .

  2. IRS allows a Credit and Debit Card Payment Option. Businesses can pay balances due on a return with a credit or debit card for Form 940 (Current year balance due, prior year and installment agreement taxes up to 10 years), Form 941 (Current year balance due, prior year and installment agreement taxes up to 10 years), Form 943 (Current year balance due, prior year and installment agreement taxes up to 10 years), Form 944 (Current year balance due and prior year), Form 945 (Current year balance due, prior year and installment agreement taxes up to 10 years), Form 1041 (Current year balance due and prior year taxes up to 10 years) and Form 1065 (Current year balance due and prior year taxes up to 10 years).

  3. A credit or debit card payment can be made for the current balance due, prior tax due, installment agreements and amended or adjusted returns.

  4. Credit and Debit card payments can be made through one of the three authorized third-party service providers who obtain credit authorization during the transaction and provide a confirmation number as proof of payment.

  5. The service providers charge a convenience fee based on the amount of the payment. This fee is considered a tax deductible business expense.

  6. The credit/debit card payments for business taxes post as subsequent payments, not deposits.

  7. To learn more, visit www.irs.gov/e-pay for additional information regarding the credit/debit card payment option.

  8. While some businesses are required to pay electronically, other business e-filers may e-pay with the return through the Electronic Funds Withdrawal (EFW) method of payment. This can be done during the e-filing of the Form 720, Form 2290, Form 940/Form 940-PR, Form 941/Form 941-PR/Form 941-SS, Form 943/Form 943-PR, Form 944, Form 945, Form 990-PF, Form 1120-POL, Form 1041, Form 1065, Form 1065-B, Form 1120, Form 1120-F, Form 1120S, Form 7004 and Form 8868.

  9. The Electronic Funds Withdrawal (EFW) payment option is integrated into e-file software. A taxpayer can e-file his tax return (or form) and, at the same time, choose to have the balance due withdrawn directly from his checking or savings account by authorizing an EFW payment. Refer to the applicable Form 720, Form 94x, Form 990-PF, Form 1041, Form 1065, Form 1065-B, Form 1120, Form 1120-F, Form 1120S, and/or Form 2290 program publications for complete guidelines. For more about the EFW program visit www.irs.gov/e-pay.

3.42.4.2.13  (01-01-2009)
Natural Disaster Relief

  1. The Internal Revenue Service provides information to filers impacted by natural disasters.

  2. Research disaster-related tax relief information provided on irs.gov web page for Disaster Assistance and Emergency Relief for Individuals and Businesses.

3.42.4.3  (10-01-2012)
Administration of Business e-file Programs and E-Payment Options

  1. The administration of IRS e-file for Business Programs is under the direction of the Business e-file Section of the E-Submission Branch.

  2. The Business e-file Section provides support to Electronic Products and Services Support (EPSS) and Submission Processing Campus Operations/Functions that have responsibility for operating the Business e-file Programs, and applicable processing systems.

  3. The general role of the Business e-file Section is to provide oversight and support for stable IRS Business e-file Programs.

  4. Stable programs and products are defined as:

    • Programs and products that have passed through the strategic and development life-cycle phases, and/or

    • Programs and products that have been tested, evaluated and determined to be effective in delivering the desired end product and customer satisfaction.

  5. The Business e-file Section provides support to the following IRS Operations and others through forming partnerships:

    • Electronic Payment Section

    • Return Preparer Office

    • eChannel Support

    • IRS Information Technology (IT)

    • National Accounts Management (NAM)

    • Electronic Products and Services Support (EPSS)

    • Submission Processing Campuses

    • Customer Account Services (CAS) Operations

    • Field Assistance

    • Research, Analysis and Statistics

    • Stakeholder, Partnership, Education and Communications (SPEC)

    • Stakeholder Liaison

    • Other applicable IRS Functions and Communicators

    • External Stakeholders and Trading Partners

    • Large Business and International (LB&I)

    • Tax Exempt and Government Entities (TEGE)

    • Small Business and Self Employment (SBSE)

3.42.4.3.1  (10-01-2012)
General Responsibilities of Headquarter's Branch Office

  1. The responsibilities of the Business e-file Section are defined, as follows:

    1. Coordinating annual maintenance of established Business e-file systems in preparation for the Business e-filing seasons and day-to-day operations

    2. Overseeing enhancements

    3. Owning product responsibilities after the new Business e-file systems and components are developed and tested

    4. Providing updated test schemas and materials

    5. Providing Electronic Products and Services Support (EPSS), Submission Processing Campuses, taxpayers, internal and external trading partners and others, as applicable, with updated documentation regarding procedural and system changes

    6. Providing support for development of marketing and training materials necessary for the execution of a successful filing season and daily operations, which includes establishing, monitoring and maintaining provider groups for Level 2 support in E-Help Support System (EHSS)

    7. Providing support to EPSS e-help Desks in resolving day-to-day operating issues

    8. Monitoring operations and coordinating resolutions to electronic filing system issues with IRS Information Technology (IT)

    9. Conducting a post filing season assessment and making recommendations for stay-in-business and legislative changes for the next filing season

    10. Providing regular volume and incident reports to Business Operating Divisions and other governance groups

3.42.4.3.2  (01-01-2009)
General Responsibilities for Business e-file Programs

  1. Each Business e-file Processing site designates individuals to be responsible for the overall objectives of the Business e-file Programs, as applicable. Business e-file work is under the responsibility of the following Business Unit Operations:

    • EPSS for e-help Desk Operations

    • Submission Processing Campus (SPC) for Back End Processing

    • RAF Unit for RAF System Processing

    • BMF Entity Function for Name Control Confirmation

    • Accounts Management for BMF Account Related Inquiries

    This section provides a description of the roles and responsibilities for completing Business e-file work.

3.42.4.3.2.1  (10-01-2013)
EPSS Responsibilities

  1. 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:

    • e-help Desk Staff

    • Technical Staff

    • Computer System Analysts/Administrators

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

    • IRS e-file Application Processing

    • EMS Processing

    • Suitability Processing

    • e-file and MeF Testing

    • 94x PIN Registration

  3. All IRS 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 IRS 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 .

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

    • Entering Customer Data Base Information (See IRM 3.42.4.7.5, PIN Registration Process for 944, 941 and 940 e-file Programs)

    • Entering IRS e-file Application Information (See IRM 3.42.4.5.6, IRS e-file Application Processing)

    • Validating Identification Numbers for Business e-file Programs (ie. Electronic Transmitter Identification Numbers (ETIN) (See IRM 3.42.4.5.4, Identification Numbers for Business e-file Programs)

    • Receiving and Controlling required e-file Enrollment Forms (See IRM 3.42.4.5.5, Applicable Business e-file Enrollment/Application Methods)

    • Maintaining Interaction/Incident (See IRM 3.42.4.8.5, Maintaining Interaction/Incident)

    • Receiving and Controlling e-file , and MeF Test Transmissions (See IRM 3.42.4.9, Receiving and Controlling e-file and MeF Test Transmissions)

    • Communicating with participants to resolve problems with IRS e-file applications, test transmissions, etc.

      Note:

      See IRM 3.42.4.10.1, Use of Fax and Signature Stamps in Taxpayer Submissions
      See IRM 3.42.4.16, Detecting Legacy e-file EMS and EFS Transmission Problems
      See IRM 3.42.4.17, Form 1041 e-file Unisys Processing Errors
      See IRM 3.42.4.18, e-file Unpostable Procedures

  5. 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 .

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

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

    • Loading 94x PIN Registration information into the CDB and other processing functions as identified in the Electronic Management System (EMS) e-help Web Interface User Manual

    • Generating the 94x On-Line Filer PIN and/or status letter

    • Receiving the signed Acknowledgment Receipt Document back from the 94x On-Line Filer

    • Encouraging e-file among various business establishments nationwide

  8. The EPSS managers will ensure all e-help Desk staff will process the signature documents below, as applicable, for Form 720, Form 940, Form 941, Form 943, Form 944, Form 945, Form 990 MeF family, Form 1041, Form 1065, Form 1065-B, Form 1120 MeF family, Form 2290, Form 7004, Form 8849, and Form 8868:

    • Form 8453-B , Form 8453-C, Form 8453-EO, Form 8453-EMP, Form 8453-EX, Form 8453-F, Form 8453-FE, Form 8453-I, Form 8453-PE and Form 8453-S Processing (review of scanned forms for signatures)

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

    • Answer application, processing and program related questions

    • Explain error reject codes

    • Assist with transmission problems and alert technical support staff, when required

    • Provide status of application and tax returns by elevating these issues to Level 2 Technical Support via an Interaction/Incident

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

    • Assurance Testing (ATS) for Form 1120 series (including Form 7004), Form 1065/Form 1065-B, Form 990 series, Form 720, Form 2290 and Form 8849 MeF Returns

    • Assurance Testing for 944, 941 and 940 e-file and MeF Returns

    • Business Acceptance Testing System (BATS) for the Form 1041 e-file Returns

  11. 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.

3.42.4.3.2.2  (10-01-2013)
SPC Responsibilities

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

    • e-filed Returns Receiving and Processing - See IRM 3.42.4.15 , Submission Processing Campus Live Processing of e-file & MeF Returns

    • validating/balancing the Unisys runs

    • resolving ERS (Error Resolution System) cases

    • resolving Unpostable cases

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

    Back-End Processing Campuses and Applicable IRS Business e-file Programs
    If Back-End Processing Campus is Then the Applicable Programs are


    Cincinnati Submission Processing Campus (CSPC) for Excise Forms




    Form 720 ETEC Program
    Form 2290 ETEC Program
    Form 8849 ETEC Program
    ( in XML format only)

    Cincinnati Submission Processing Campus (CSPC) for Employment Tax returns filed electronically. A Designated Site will now complete the 94x PIN Registration Process.

    94x XML Programs
    941 e-file and 941 On-Line
    944 e-file and 944 On-Line
    940 e-file and 940 On-line
    Form 940 MeF Program
    Form 941 MeF Program
    Form 943 MeF Program
    Form 944 MeF Program
    Form 945 MeF Program
    Ogden Submission Processing Campus (OSPC) for Estates and Trusts returns, Partnership Income returns, Corporation returns and Exempt Organization returns filed electronically. Form 1041 e-file Program,
    Form 1041 MeF Program
    Form 1065 MeF and, Form 1065-B MeF Programs,
    Form 1065 On-Line MeF and Form 1065-B On-Line MeF Programs,
    Form 1120, Form 1120-F, Form 1120S MeF Programs, and Form 7004 MeF Programs,
    Form 1120, Form 1120-F, Form 1120S MeF On-Line Programs, and
    Form 7004 MeF On-Line Programs
    Form 990, Form 990-EZ, Form 990-PF, Form 990-N, Form 1120-POL, and Form 8868 MeF Programs, and
    Form 990, Form 990-EZ, Form 990-PF, Form 990-N, Form 1120-POL, and Form 8868 MeF On-Line Programs
    Ogden Submission Processing Campus (OSPC) for returns with foreign addresses Form 941-PR, Form 941-SS and Form 940-PR via the Form 94x XML Program
    Form 940PR, Form 941-PR, Form 941-SS, and Form 943-PR via the MeF System
    Form 1065/Form 1065-B
    Form 1120, Form 1120-F, Form 1120S & Form 7004
    Form 990, Form 990-EZ, Form 990-N, Form 990-PF, Form 1120-POL, Form 8868

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

  4. 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).

3.42.4.3.2.3  (01-01-2009)
RAF Unit Responsibilities

  1. The RAF Unit is responsible for the following:

    • Ensuring RAF Processing is completed (See IRM 3.42.4.8.4, Completing RAF Processing)

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

  2. 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.

3.42.4.3.2.4  (10-01-2010)
Accounts Management Responsibilities

  1. The Accounts Management Operation is responsible for the following:

    • EFTPS Inquiries regarding payments

    • Business and Specialty Tax Line at 1-800-829-4933

    • Adjusting amended BMF e-file Returns

    • Handling account related issues

    • Practitioner Priority Service 866-860-4259

3.42.4.3.2.5  (01-01-2009)
BMF Entity Function Responsibility

  1. The BMF Entity Function is responsible for the following:

    • BMF e-file name control account inquiries requesting a change to the primary name line, received after an EIN has been assigned

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

3.42.4.3.3  (01-01-2009)
EMS Technical Support Staff Responsibilities

  1. The EMS Technical Support Staff is responsible for responding to and resolving Trading Partner problems that could not be resolved by the e-help Desk. The EMS Technical Support Staff should use both the EMS e-help Web Interface User Manual and the EHSS User Manual for additional guidelines and instructions.

  2. The EMS Technical Support Staff should record and track problems under the "EHSS" .

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

  4. Find instructions for "EHSS" in IRM 3.42.7, e-help Desk .

3.42.4.3.4  (01-01-2009)
Computer Systems Analysts/Administrators Responsibilities

  1. The Computer Systems Analysts/Administrators have full responsibility for the operation and upkeep of the computer systems.

  2. Computer Systems Analysts/Administrators use the EMS e-help Web Application and the EHSS to obtain reports relating to Business e-file processing systems, as applicable.

  3. Computer Systems Analysts/Administrators respond to identified or reported system problems by correcting them to ensure proper program operations.

  4. Computer Systems Analysts/Administrators issue logon IDs and passwords to Business e-help users. For instructions on how to use the EMS e-help Web Application review the EMS e-help Web Interface User Manual.

3.42.4.3.5  (10-01-2011)
Electronic Payment Section Responsibilities

  1. Electronic Payment Options are under the direction of the Electronic Payment Section of the Accounting and Tax Payment Branch of Submission Processing.

  2. The Electronic Payment Section is responsible for annual maintenance of e-payment products.

3.42.4.3.6  (10-01-2010)
Accounts Management (AM) Responsibilities for e-file and MeF

  1. This section provides guidelines for the AM employees who handle e-file and MeF inquiries:

  2. Employees will provide assistance to the following:

    • Taxpayers

    • IRS Agents

    • Federal Agencies

    • Software vendors

    • Foreign governments

    • Representatives

    • Congressional Offices

    • Others, as appropriate

  3. Employees will answer the following type of inquiries:

    • Federal Tax Deposits

    • Electronic Funds Withdrawals

    • Credit/Debit Card Payments

    • Entity Inquiries

  4. When a call is received by the e-help Desk, they will advise filers to call the Business and Specialty Tax Line at 1-800-829-4933 for inquiries regarding Business Electronic Payments.

  5. Review IRM 21.5.7, Payment Tracers, subsections, and exhibits for an overview on payment tracers and instructions on how to complete needed research to locate and apply missing or misapplied electronic payments.

  6. To learn more about Business Electronic Payment Options, visit Electronic Payments Option Home Page.

3.42.4.4  (01-01-2009)
Researching e-file Business Returns

  1. This section provides guidelines for researching and handling Taxpayer accounts and tax inquiries, regarding Business e-file returns and e-payment products. Tax Examiners, e-help Desk and others assigned will complete the actions described throughout this section, as applicable.

  2. Initial Contact Resolution (ICR) Timeliness - Providing Taxpayers with accurate and consistent tax information in a timely manner is critical. To understand IRS' goal and requirement for ICR, see IRM 21.2.2, Research .

  3. High Ethical Standards and Quality Performance - Integrity and dependability of the Service is crucial and requires all contacts made with the public to reflect the Service's goal of maintaining high ethical standards and quality performance. Employees having access to and working with return information and data concerning Taxpayers "must not" :

    • Alter data

    • Disclose information to persons except as authorized by the Internal Revenue Code

    • Use data for unauthorized purposes

    • Access unauthorized data (Browsing)

    • Engage in financial transactions using non-public information to further their own private interests or that of another

    • Use their public office for private gain in any way

    Note:

    For additional information on ethics, see IRM 21.2.2.3.1, Ethics Awareness

3.42.4.4.1  (01-01-2009)
Standard Identity Theft Documentation

  1. Inconsistent documentation standards may cause unnecessary burden on taxpayers attempting to resolve adverse tax situations caused by identity theft. To eliminate this condition, IRS established the following standards as documentation to support the innocent taxpayer, effective as of June 11, 2008.

  2. Each Operating Division and relative support organization must adhere to the following established standards in resolving cases relative to identity theft:

    Standard Identity Theft Documentation Required by IRS
    If then
    Authentication of Identity a copy of a valid U.S. federal or state government issued form of identification (example, driver's license, state identification card, social security card, passport, etc.)
    Evidence of Identity Theft a copy of a police report and/or Form 14039, Identity Theft Affidavit.

    Note:

    Form 14039 replaced the Affidavit of Identity Theft filed with the Federal Trade Commission as of October 2009.

  3. The IRS Identity Protection Specialized Unit toll-free number, 1-800-908-4490, is for victims of identity theft who have been previously in contact with the IRS and have not achieved a resolution which results in their e-filed returns being rejected.

  4. For more information, review IRM 10.5.3, Identity Protection Program .


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