Part 3. Submission Processing

Chapter 42. Electronic Tax Administration

Section 5. IRS of Individual Income Tax Returns (Cont. 2)

3.42.5  IRS of Individual Income Tax Returns (Cont. 2)

3.42.5.18 
Federal/State Electronic Filing

3.42.5.18.1  (10-01-2010)
Introduction to Federal/State e-file

  1. Federal/State e-file is one of the Service's programs in support of burden reduction for the tax preparation community and the taxpayers it represents.

  2. The IRS functions primarily as a "data conduit" for state returns filed electronically. The term "data conduit" is used to define a strictly controlled process to receive, temporarily store and then provide correctly formatted data to the state.

3.42.5.18.1.1  (09-06-2012)
Summary of State Programs

  1. Thirty-seven states and the District of Columbia support Federal/State and State Only e-file. Many states also support direct deposit for refunds and are beginning to support different payment methods including debit payments and credit card payments. Several states are also beginning to support free internet filing options. For details on state programs go to: http://www.irs.gov/pub/irs-utl/charstatety11_fs12_97716_120911.pdf

  2. Over 44 million taxpayers filed their state return through Federal/State and State Only e-file, or Online. As with federal e-file, state e-file offers speedier processing of the tax refund and the taxpayer can elect to Direct Deposit their refund. Also, many states allow the taxpayer to file now and pay their balance due by April 15. Some states have even begun to offer taxpayers the option of paying their tax due amount with credit cards or debit cards.

  3. All states are now supporting Online filing. State Net File Programs offer free internet filing to taxpayers.

  4. All states require that you first be accepted in the Federal IRS e-file Program.

  5. All states have a taxpayer signature requirement even though many states have designated alternative signatures. For example, Idaho and Hawaii have designated the act of e-filing to constitute the state signature. Michigan and Montana have designated the federal signature to constitute the state signature.

  6. The Internal Revenue Service shall provide State Acknowledgement service on its Front End Processing System, known as EMS (Electronic Management System). Participating Federal States will send their State Acknowledgements to EMS for Trading Partners to pick up when they pick up their Federal Acknowledgement. If the Trading Partner has a question about the file, they should contact their State.

3.42.5.18.1.2  (10-01-2010)
Federal/State e-file Publications

  1. Federal/State e-file specifications are provided in Publication 1346, "Electronic Returns File Specifications and Record Layouts for Individual Tax Returns." The Federal/State procedures are contained in Part 1, Section 12, Federal/State Electronic Filing Specifications, Record Layouts in Part 2, Section 8.

  2. The Electronic Management System (EMS), Computer Operator's Handbook describes the state data retrieval system and includes an explanation of the software, new menus and new processes in place to support Federal/State Electronic Filing.

3.42.5.18.1.3  (10-01-2010)
Where to Transmit Federal/State e-file Returns

  1. All Federal/State and State Only e-file returns must be transmitted to the IRS Electronic Filing Submission Processing Campus which supports the state.

  2. The following Submission Processing Campus to state relationships will exist for Federal/State e-file:

    IRS Electronic Filing Home Campus (Processing Campus) Transmit Site States Supported
    Andover ECC-MTB CT DC DE MD NJ NY PA RI VA VT
    Austin ECC-MTB AR AL CO IA LA MS ND NE NM OK
    Kansas City ECC-MEM IL IN KS MI MO OH WI WV
    Fresno ECC-MEM AZ HI ID MT OR UT
    Philadelphia ECC-MTB GA KY NC SC


    ECC-MTB = Martinsburg
    ECC-MEM = Memphis

    Note:

    IRS will restrict Providers to sending state returns as specified above or the Federal/State return will reject.

  3. IRS will reject Federal/State returns which are not submitted to the correct home Submission Processing Campus. The correct home campus is always the campus supporting the state where the state return is being filed. In other words, if it is a Federal/State e-file return, always transmit it to the home Submission Processing Campus which supports the state. If it is a federal return only, always transmit it to your supporting Submission Processing Campus. Reject code 0406 indicates that the state data must be present when the Electronic Filer Identification Number (EFIN) is an out of home Submission Processing Campus EFIN.

3.42.5.18.1.4  (10-01-2010)
Participating in Federal/State e-file as an Authorized IRS e-file Provider

  1. The Provider must be accepted in the federal IRS e-file Program.

  2. Providers must check with each state where they wish to file returns to determine the state's application procedures.

  3. States are responsible for verifying that Providers are accepted into the federal program before accepting them into their individual state program. This information is provided to the states via the TPDS. States receive extract downloads weekly.

  4. The IRS will not automatically reject or suspend a federal Provider as a result of the Provider's infractions in the state electronic filing program. State Coordinators have been advised to work with the IRS e-file Monitoring Coordinator for their state to advise them of any problem Providers. IRS Territories may choose to suspend Providers that are not in compliance with all the requirements stated in the IRS Revenue Procedure. For a list of State e-file Coordinators, go to: http://www.irs.gov/efile/article/0,,id=97558,00.html.

  5. The IRS will not prevent a Provider from sending a state return packet through the Federal/State system when that Provider has been suspended or rejected by the state. The state must retrieve all data submitted through the IRS for that state.

3.42.5.18.1.5  (10-01-2010)
Federal/State e-file Participants Acceptance Testing System (PATS)

  1. Participants Acceptance Testing System (PATS) will be accepted in all five sites (ANSPC, AUSPC, KCSPC, FSPC and PSPC). The IRS Test Package, Publication 1436, contains one scenario to test the format of the state records. The main purpose of the IRS test is to ensure the Provider passes the format requirements and consistency checks described in Publication 1346.

  2. Software Developers will be tested by each individual state using a state provided test package. The applicable State Liaison will respond to all Software Developer questions related to state testing.

  3. Concurrent Testing allows Software Developers to begin state testing, through any IRS ELF service campus, prior to obtaining final acceptance from the IRS for the Federal PATS process. The primary home service campus is defined as the campus that supports the state where the Software Developer is physically located. The Software Developer must contact the state coordinator who, in turn, will schedule state testing with the primary home service campus. The Software Developer may be required to create specific data from state test scenarios. For specific testing procedures, you must contact the appropriate state coordinator. The Software Developer will continue separate federal testing, at the primary EMS site, using the Federal test scenarios until they accept them for federal filing. Procedures in place for Federal Participants Acceptance Testing will not change.

  4. The following range of SSNs has been assigned by the Federal/State Filing Section for state test packages. The states are free to develop their own test scenarios.

    State Test Package SSNs
    Alabama 400–00–7400 to 400–00–7499
    Arizona 400–00–7500 to 400–00–7599
    Arkansas 400–00–5500 to 400–00–5599
    Colorado 400–00–5600 to 400–00–5699
    Connecticut 400–00–5700 to 400–00–5799
    Delaware 400–00–5800 to 400–00–5899
    District of Columbia 400–00–7300 to 400–00–7399
    Georgia 400–00–6600 to 400–00–6699
    Hawaii 400–00–7900 to 400–00–7999
    Idaho 400–00–5900 to 400–00–5999
    Indiana 400–00–4000 to 400–00–4099
    Illinois 400–00–3500 to 400–00–3599
    Iowa 400–00–6000 to 400–00–6099
    Kansas 400–00–4100 to 400–00–4199
    Kentucky 400–00–4200 to 400–00–4299
    Louisiana 400–00–4300 to 400–00–4399
    Maryland 400–00–7200 to 400–00–7299
    Michigan 400–00–4500 to 400–00–4599
    Mississippi 400–00–4600 to 400–00–4699
    Missouri 400–00–6100 to 400–00–6199
    Montana 400–00–6800 to 400–00–6899
    Nebraska 400–00–6200 to 400–00–6299
    New Jersey 400–00–6300 to 400–00–6399
    New Mexico 700–00–0000 to 700–00–2000
    New York 400–00–4800 to 400–00–4899
    North Carolina 400–00–7600 to 400–00–7699
    North Dakota 400-00-7700 to 400-00-7799
    Ohio 400–00–7400 to 400–00–7499
    Oklahoma 400–00–5000 to 400–00–5099
    Oregon 400–00–6400 to 400–00–6499
    Pennsylvania 400–00–7100 to 400–00–7199
    Rhode Island 400–00–6900 to 400–00–6999
    South Carolina 400–00–5100 to 400–00–5199
    Utah 400–00–5200 to 400–00–5299
    Vermont 400–00–8000 to 400–00–8099
    Virginia 400–00–7000 to 400–00–7099
    West Virginia 400–00–5300 to 400–00–5399
    Wisconsin 400–00–5400 to 400–00–5499

  5. The IRS will accept these SSNs during Participant's Acceptance Testing, but will reject them if submitted during live processing. The IRS error reject code 0004 will advise Providers that the SSN is not within the valid range of Social Security Numbers.

  6. Each state is responsible for the acceptance of Software Developers at the state level.

3.42.5.18.1.6  (10-01-2010)
IRS Acknowledgement: Acceptance or Rejection of Records

  1. If a state tax record is rejected at IRS due to errors, the federal return will also be rejected or vice versa, except for a State Only return.

  2. If the error(s) can be corrected and the record(s) processed, both return records may be re-transmitted to the IRS Submission Processing Campus.

  3. If the state has suspended a Provider from state filing, the IRS is unable to block Providers from sending state returns through IRS. States must retrieve all state returns from IRS, even those returns which are submitted by Providers not accepted in the state's program, and returns submitted after October 15.

    Note:

    Once the IRS accepts a federal return which contains a state record, subsequent rejection of the state return by the state tax administration agency will not impact the accepted federal return. Although the federal return can encounter errors after electronic IRS acknowledgement of acceptance, this does not impact the state record already retrieved by the tax administration agency.

3.42.5.18.1.7  (10-01-2010)
IRS Acknowledgement: Error Resolution Procedures

  1. During the operation of this program, the e-help Desk will assist transmitters and Providers with problem and error resolution that are the result of federal formatting requirements.

  2. The IRS Submission Processing Campus will provide assistance in researching problem determination within a time frame of 48 hours on potentially missing state records. The following resource tools have been developed to assist in problem resolution:

    1. A state code indicator in the ELF1544 Report (EARS) to identify a federal return containing a state record, based on the state code of the generic record.

    2. The ELF1547, Federal/State e-file Daily and Year to Date Reports provide counts for states participating in Federal/State e-file, Federal/State Online, and State Only returns. The yearly report compares prior year and current year totals.

    3. The ELF1557, Federal/State e-file Daily and Year to Date State Count Reports provide federal and state counts for e-file, Online, and State Only. This report's counts are based on the Form 1040/Form 1040A/Form 1040EZ state abbreviation of the taxpayer address and contains separate counts for all states, APO addresses and foreign addresses.

      Report Field Description
      SRIN State Retrieval, SRIN
      FILENAME State abbreviation & unique EMS sequence number.
      WIP Work in Progress flag. N = No Work in Progress. Y = Work in Progress.
      DATE The date the state data was loaded on the EMS.
      TIME The time the state data was loaded on the EMS.
      SENT Y = File was transmitted to the state. N = File was not transmitted to the state.
      TEST Y = Test data. N = Production data.
      RUN ID Identifies the P Date for UNISYS file run (DDHHMM)
      RETURNS# Number of returns contained in the file.

    4. The data for state retrieval will be maintained on tape for thirty (30) calendar days from the date of return acceptance. The data will be erased after this time frame.

3.42.5.18.1.8  (10-01-2010)
Federal/State e-file State Only

  1. A state return may be filed with a State Only (dummy)Form 1040 under the following conditions:

    • Previously rejected state e-file return;

    • State return can be filed separate from federal return;

    • Part-year resident state return;

    • Multiple state returns for one taxpayer;

    • Non-resident state returns; or

    • Married filing separately with state, but filing jointly with federal.

  2. State Only return data will contain a Form 1040, page one record, state return packet, and a Summary record. The State Abbreviation of the Form 1040 must contain the value "SO" indicating: (1) State Only return data is attached, (2) State Only processing will be performed, and (3) Form 1040, page 2 will be bypassed.

  3. UNISYS will validate the SSN and Name Control and send an Acknowledgement record back to the transmitter and forward the State Only return to the EMS along with the current Federal/State returns.

  4. The State Only return should always be transmitted to the Submission Processing Campus that supports that particular state.

3.42.5.18.1.8.1  (10-01-2010)
Federal/State e-file Returns with Foreign and U.S. Possessions Addresses

  1. The acceptable addresses include addresses of the U.S. Possession of Puerto Rico.

  2. All returns with a foreign address or U. S. possession address will be transmitted and processed at the Austin Submission Processing Campus.

3.42.5.18.1.9  (10-01-2010)
Federal /State EMS

  1. The EMS is located at the Enterprise Computing Centers at Memphis, Tennessee (ECC-MEM) and Martinsburg, West Virginia (ECC-MTB). ECC-MEM is the processing site for Kansas City and Fresno. ECC-MTB is the processing site for Andover, Austin and Philadelphia.

  2. The EMS will take each UNISYS file, (which contains all state returns) and make each UNISYS file into individual State files, EMS file(s) of 3000 returns and update the STCAP record with the number of files being created for the state in that drain.

  3. The EMS will balance to the Drain-Tot-Return-Accp and the Drain-Tot-Record-Accp counts provided in the UNISYS STCAP State record and provide error messages if the EMS counts do not match the UNISYS counts for either.

  4. The EMS will compute a hash total on each primary-SSN in the generic record (Seq 000 -Taxpayer Identification Number) of each file of 3000 returns or fewer created by the EMS. The hash total would be entered in the STCAP-HASH-SSNS field. Hash totaling verifies the file integrity (including identification of erroneous records within a file) by computing and comparing the summation of a particular field at both the source and retrieval ends. Hash totaling within the state file should be on the primary taxpayer Social Security Number field. The summation of this field for a file of the maximum size of 3000 records could result in a 13 numeric value.

  5. The Trading Partner Interface will provide the states the capability to update the state's password as often as the state chooses to update their password. States will be required to change their password the first time they login to the PY 2009 System.

  6. Each state file will be limited to 3000 returns or less. There may be more than one state file available for state retrieval. The EMS will automatically send the next file should one exist.

  7. Each file of electronic returns transmitted to the Submission Processing Campus by a Provider will normally be acknowledged within 2 workdays of receipt. If the return is accepted, it will be available to the Provider for pickup within 24 hours of IRS acceptance. The state data associated with an accepted federal return will be available for state retrieval within three days (72 hours) from the initial transmission.

  8. State agencies agree to retrieve the state data from the IRS EMS within 24 hours from when the state data is available during the peak filing season (February). This requirement may be relaxed during non-peak periods so that states do not have to retrieve data during weekends. Depending on the volume of returns being processed during non-peak periods, the IRS e-file Submission Processing Campus retains the right to require retrieval within 24 hours.

  9. Repeated data retrieval delays by a state tax agency will cause the IRS to initiate corrective action which may include termination of a state's participation in the program.

  10. The state should match the number of state records received in the state file with the count provided by the IRS in the STCAP Record, which contains a count of all state records (Total-Records) processed during a drain. If there is a mismatch, the state should contact the appropriate e-file Submission Processing Campus.

    Note:

    Resetting the file will not correct an unbalance condition that was caused by their software having problems processing the data.

  11. Aborted retrieval could result from:

    • The maximum number of three consecutive unsuccessful logon attempts was reached.

    • A state did not respond with a "Y" or "y" to the "Are you ready" prompt.

    • The state and the EMS are trying to communicate at the same time.

    • There was a delay of more than 60 seconds on receiving or transmitting information.

    • State unsuccessfully tried to change their password.

    • State's ZMODEM communication properties are not set correctly (Receiver Crash Recovery = Always/On, Parity = None, Data Bits = 8, Stop Bits = 1).

  12. If there is data available the following STCAP record will be present for each file. The EMS will copy certain fields from the UNISYS generated STCAP record and update other fields as follows:

    Identification Length Description Updated by:
    Start-Record-Sentinel 4 A Value"****"  
    Record-Name 5 A Value "STCAP"  
    Blank-fill 1 A Value Blank  
    Total-Records 10 N Value numeric EMS
    Blank-fill 1 A Value Blank  
    Total-Generic 8 N Value numeric EMS
    Blank-fill 1 A Value Blank  
    Total-Unformatted 8 N Value numeric EMS
    PATS-Indicator 1 A Value "P" if PATS data; blank if live data UNISYS
    Blank-Fill 1 A Value Blank  
    Process-Date 8 N IRS Accept Date YYYYMMDD UNISYS
    State-SRIN 5 N Retrieval ETIN EMS
    State-filler 1 A Value Blank  
    State-file-Name 12 A State Abbreviation followed by Sequence number followed by .gz EMS
    State-Filler 6 A Value Blank  
    Drain-Total-Returns 8 N Value numeric UNISYS
    Blank-fill 1 A Value Blank  
    Drain-Tot-Return-Accp 8 N Value numeric UNISYS
    Blank-fill 1 A Value Blank  
    Drain-Tot-Record-Accp 10 N Value numeric UNISYS
    Blank-fill 1 A Value Blank  
    Drain-Total-Return-Rej 8 N Value numeric UNISYS
    Blank-fill 2 A Value Blank  
    State-Hash-SSNS 14 N Numeric EMS
    State-File-Number 3 N Numeric EMS
    State-File-Total 3 N Numeric EMS
    PDATE 8 N (YYYYMMDD) UNISYS
    PTIME 4 N (HHMM) UNISYS
    YR-TO-DATE-COUNT 10 N Numeric UNISYS
    Record-Terminus 1 A Value #.  

    • The Total - Records will contain a sum of the state records (generic and unformatted) in the file.

    • The Total - Generic contains the total state returns in the file. This should never be more than 3000.

    • The Total - Unformatted contains the sum of all unformatted records in the file.

    • The PATS - Indicator is set if the Software Developer sends the returns through the IRS test system. If the files are sent in through the test system, this indicator is set to "P" by the IRS software as the file of returns go through the IRS Test System. As the states retrieve the data, this indicator should be checked to determine if the data is for live tax returns or test tax returns. A blank indicates live production state data.

    • Process Date - This reflects the date the returns were accepted at the e-file Submission Processing Campus. The format of the date is YYYYMMDD.

    • The State-SRIN is the state identification number assigned to the state for retrieval of data from IRS.

    • The sequence number for each file in the EMS-State-File-Name should be unique and sequentially ordered during the filing season. If a sequence number is skipped, there is a problem. Although the IRS monitors the EMS system closely, contact the Submission Processing Campus as soon as possible to report any problems with the EMS sequence numbers.

      Note:

      The file name used in the EMS consists of the EMS State Abbreviation Sequence Number and the .gz extension.

    • Each e-file Submission Processing Campus produces a maximum of three "production drains" per each day. Each "drain" consists of all electronic returns received from Providers. States are requested to carefully balance the number of returns retrieved from IRS to the counts provided by IRS in the STCAP record drain report.

    • The PDATE and PTIME is created by ELF02 and sent in the PDATE record to ELF47. The Process Date represents the date that the ELF47 was run. The YR-TO-DATE-COUNT identifies the accepted year-to-date state production return count.

3.42.5.18.1.10  (10-01-2011)
State Acknowledgement to Authorized IRS e-file Providers

  1. The IRS requires that States provide an acknowledgement to transmitters. At a minimum, the State must provide the transmitters with an acknowledgement of state receipt of the state return from IRS.

  2. The Internal Revenue Service provides State Acknowledgement service on its Front End Processing System, known as EMS (Electronic Management System). Participating Federal States will send their state Acknowledgements to EMS for Trading Partners to pick up when they pick up their Federal Acknowledgement. If the Trading Partner has a question about the file, they should contact their State. The State will transmit state tax return acknowledgements in the IRS 120 byte format. The state Acknowledgements must be able to interface with EMS as outlined in Publication 1346 Part 1, Section 1, Data Communications.

3.42.5.18.1.11  (10-01-2010)
Third Party Data Store Extract for State Tax Agencies

  1. Most Federal/State participating states and direct electronic filing States have indicated a need for an information subset of the Third Party Data Base containing the Master records. This data is needed to assist the States in determining whether a Provider has been accepted in the IRS Electronic Filing Program, as required for State e-file participation.

  2. Many States automatically accept Providers accepted by IRS without requiring a separate application. Other States require a copy of the IRS application and/or the acceptance letter prior to accepting the Provider in the State program.

  3. A comprehensive extract of EFINs are made available for the States agencies the first Monday of each month. Thereafter, weekly files containing only records that have changed or new records will be posted. All EFIN extracts are placed in the State Extract data base in TPDS and are available to the States via e-Services. State coordinators must register with e-Services to gain access to the files.

3.42.5.18.1.12  (10-01-2010)
Disclosure of Tax Return Information-Guidelines

  1. The IRS can disclose tax return information under IRC Section 6103(d) to the state tax administration agencies. The IRS Office of Governmental Liaison and Disclosure has provided guidance to the Disclosure Managers (through Governmental Liaison Staff) to incorporate into the Federal/State implementing agreements, the ability for IRS to make additional disclosures during Federal/State Electronic Filing.

  2. The following guidelines apply:

    1. In accordance with IRC Section 6103(d), the IRS will not initiate disclosures of federal tax information but will respond to requests for return information from participating states consistent with appropriate agreements.

    2. The overall disclosure accounting requirement for the Federal/State Electronic Filing program is being met by an automated procedure. This consists of 2 year-to-date recirculating output files from ELF47. The ELF–FED–STATE–FILE, ELF4750, contains a record of each primary SSN for each accepted state return sent to the Federal/State e-file state. The ELF–DISCL–MSAM–FILE, ELF4751, contains a record for each Federal/State e-file state consisting of 2 accumulated counts: one for each primary SSN and one for each associated spouse SSN accepted through the e-file programs.

    3. Form 5466-B, Multiple Record of Disclosures, will be used to account for all disclosures made to the state tax administration agency. Local procedures vary, so the Submission Processing Campus staff should discuss these procedures with the local Submission Processing Campus Disclosure Manager.

    4. For additional information, see Exhibit 11.3.37-1 through Exhibit 11.3.37-3, in chapter 37 of IRM 11.3, Disclosure of Official Information.

3.42.5.18.1.13  (10-01-2010)
Misdirected Federal/State Mail

  1. Misdirected mail (signature forms, balance due forms, etc.) can cause delay to tax processing both at the federal and state levels. This could have a negative impact on the timely processing of the taxpayer's return.

  2. If mail is received in e-help Desk that belongs to a state agency, it should be forwarded to that agency immediately.

3.42.5.19  (09-06-2012)
Electronic Federal Tax Payment System (EFTPS)

  1. The Electronic Federal Tax Payment System (EFTPS) is a free service offered by the U.S. Department of Treasury. EFTPS balancing and error resolution operations is done at the Ogden Submission Processing Campus (OSPC).

  2. For complete EFTPS procedures, see IRM 3.17.277, Electronic Payments.

3.42.5.19.1  (09-06-2012)
General Information on EFTPS

  1. EFTPS offers the following integrated e-file/e-pay options:

    • Electronic Funds Withdrawal (EFW) (direct debit)

    • Credit/debit cards .

    Note:

    Visit www.irs.gov/e-pay for a list of the types of taxes that can be paid by credit/debit card and electronic funds withdrawal.

  2. The following is EFTPS information on the Electronic Funds Transfer (EFT) number, Document Locator Number (DLN), and Command Code EFTPS research. This information can be used to research credit/debit card payments and EFW (direct debit) payments.

3.42.5.19.1.1  (09-06-2012)
Electronic Funds Transfer (EFT) Number

  1. The financial agent assigns a 15 digit EFT number. The EFT number is used as the unique identifier and to research payments on the Master File and IDRS. Do not use the DLN to perform research on EFTPS transactions. The EFT number is configured as shown in IRM 3.17.277. The Payment Method (position 2 of the EFT) is "6" for credit/debit card payments and "0" for EFW (direct debit) payments.

  2. The TEP assigns 2 additional leading digits to denote the Submission Processing Campus Code of processing (e.g., 29 for Ogden; 49 for Memphis ) to make an EFT number of 17 positions for Master File and IDRS research (except command code EFTPS).

3.42.5.19.1.2  (09-06-2012)
EFTPS Payment Research

  1. Use Command Code EFTPS to research credit/debit card payments and EFW payments from the EFTPS database. Select one of 3 definers to initiate research. (You will first identify the EFT number by using IDRS command codes such as IMFOLT. Each electronic payment will have an associated EFT number.)

    • Use definer E to request a specific 15-digit EFT number.

    • Use definer R to request a specific reference number. The payment year must be input.

    • Use definer T to request a specific Taxpayer Identification Number (TIN), payment date, and amount.

  2. See IRM 2.3.70 for complete procedures for Command Code EFTPS.

3.42.5.20  (10-01-2010)
Time Reporting

  1. To capture the cost of e-filing and compare it with paper filing, time must always be reported accurately on Form 3081, Employee Time Report.

    Program Title Program
    Code
    Direct Deposit Refund Activities 42300
    Employee Electronic Filing 42400
    Handling Requests for Electronic Returns 42600
    Form 8633 42710
    Participants Acceptance Testing System (PATS) Support 42720
    Communications and Live Processing Support (e-help Desk) 42730
    E-file Computer Support 42800
    Form 8453 (and related activities) 42900
    Form 4868 (e-file) 44710
    Form 4868 (e-file) (Form 709 and Form 709A) 44720

  2. Unit Production Cards (UPCs) are turned in under existing procedures to report volumes. For e-help Desk Program Code 42730, use call volumes from the ASPECT system.

  3. The following function codes should be used by the e-file Unit:

    • e-file Clerical-760

    • e-file Tax Examiners-750

    • Systems Support-640

3.42.5.21  (10-01-2010)
Contingency Planning Guidelines and Procedures For Emergency Processing of Electronically Filed Returns

  1. These contingency planning guidelines and procedures are designed to create a state of readiness that will provide an immediate response to a worst case scenario affecting e-file. The disaster would involve loss of the facility or access to the facility. The procedures are also adaptable to lesser disasters such as loss of a single area or piece of equipment. These guidelines only address e-filing processing. They do not address labor or contractual disputes that would affect processing.

3.42.5.21.1  (09-06-2012)
General Information

  1. These procedures will be implemented at the discretion of the Submission Processing Campus Director and/or Computing Center Director. When implementation is necessary, the Submission Processing Campus Director will contact the Directors, Field Assistance, Electronic Tax Administration, Chief Information Officer (Modernization Information Technology Services), and Communications. Communications will be provided with specific information, as described in this IRM.

  2. The unaffected Enterprise Computing Center will become the backup for the disabled center. ECC-MTB processes electronic returns for ANSPC, AUSPC, and PSPC. ECC-MEM processes returns for KCSC and FSPC.

  3. For EMS only, the following are backups for each other:

    ECC-MTB ECC-MEM
    ECC-MEM ECC-MTB

  4. If a Submission Processing Campus encounters a disaster that affects a work area, follow the Disaster Recovery Plan/Contingency Plan created by EPSS HQ and the e-help Desk Operation.

  5. The e-file Bulletin Board can be reached by dialing (859) 292-0137 (requires modem).

  6. All e-file related mail will be handled according to each Submission Processing Campus's Disaster Recovery Plan.

3.42.5.21.2  (10-01-2010)
Submission Processing Campus Director Responsibilities

  1. The Submission Processing Campus Director will contact the Director, EPSS Director, ETA, Chief Information Officer (CIO), and the Submission Processing Campus Communications Office.

  2. In the event of a backlog, the Submission Processing Campus Director will detail additional personnel from Submission Processing Campuses and Territory Offices to the affected campus.

  3. If there is a loss of all telephone lines in the Submission Processing Campus and it is determined the loss of telephone service will be for more than 24 hours, the contingency plan can be implemented at the option of the Submission Processing Campus Director.

3.42.5.21.2.1  (09-06-2012)
Submission Processing Campus e-file Coordinate or Responsibilities

  1. The affected Submission Processing Campus e-file Coordinator will immediately notify:

    • The affected Area e-file Coordinators,

    • The local Communications Office, and

    • The local Information Systems (IS) Help Desk, if applicable.

  2. Contact all active electronic transmitters via EFS Bulletin Board, Digital Daily, or telephone.

  3. Update the backup Submission Processing Campus's FEPS site designator to include the disabled site.

  4. Make necessary arrangements with the local telephone company for repairs at the affected site.

3.42.5.21.2.2  (10-01-2010)
Area Office Responsibilities

  1. The office of the Director, Communications & Liaison will contact the Area Public Affairs Office and the Territories in the affected areas to advise them of the situation.

  2. The affected Area e-file Coordinators will contact their counterparts.

3.42.5.21.2.3  (10-01-2010)
Headquarters Responsibilities

  1. The Director, Submission Processing, in conjunction with the e-help Unit, will identify the date from which both federal and state returns must be refiled.

  2. The Director, Submission Processing, will include the information outlined below on the ELF bulletin board:

    • New phone number to use for filing returns;

    • Address to mail Form 8633 and Form 8453;

    • Date Providers should begin filing returns at the backup site;

    • Date Providers need to refile returns, already filed at the disabled Submission Processing Campus, with the backup site; and

    • The backup Submission Processing Campus's e-help Desk and e-help Unit phone numbers.

  3. The Director, Submission Processing, will include the information outlined below on the Federal/State ELF bulletin board:

    • New phone number(s) to use for filing Federal/State returns;

    • Date Providers should begin filing returns at the backup site;

    • Date that both federal and state returns need to be refiled for returns already filed at the disabled Submission Processing Campus, with the backup site; and

    • The backup Submission Processing Campus's e-help Desk and e-help Unit phone numbers.

  4. The Director, Submission Processing, will contact the Federal/State Electronic Filing state(s) served by the disabled Submission Processing Campus and advise them of the situation and to access the Federal/State e-file library for further information.

  5. The Director, Submission Processing, will notify the Communications Office.

3.42.5.22  (09-06-2012)
Related Forms, Letters, Publications, Reports and IDRS Command Codes

  1. The following is a list of frequently used forms, letters and publications associated with e-help Desk Tax Examiners:

    • Form 2275- Records Request, Charge and Recharge

    • Form 2848- Power of Attorney and Declaration of Representative

    • Form 4251- Return Charge-Out (IDRS)

    • Form 8453- U.S. Individual Income Tax Transmittal for an IRS e-file return

    • Form 8453-OL- U.S. Individual Income Tax Declaration for an IRS e-file On-Line Return

    • Form 8633- Application to Participate in the Electronic Filing Program

    • Form 8878- IRS e-file Signature Authorization for Extension of Time To File

    • Form 8879- IRS e-file Signature Authorization

    • Form 9856- Attachment Alert

    • Form 12305- Routing Slip

    • Letter 2939(SC) - Returning Form 8453 When no Return was Filed.

    • Publication 1345- Handbook for Authorized IRS e-file Providers of Individual Income Tax Returns;

    • Publication 1346- Electronic Return File Specifications and Record Layouts for Individual Income Tax Returns

    • Publication 1436- Test Package for Electronic Filing of Individual Income Tax Returns

    • Publication 3112- IRS e-file Application and Participation

  2. The following list of frequently used reports associated with e-help Desk Tax Examiners:

    • ELF1540 - Daily Statistics by District and Preparer Report

    • ELF1541 - Year-to-Date Statistics Report

    • ELF1542 - Rejected Transmission Summary Listing Report

    • ELF1544 - Acknowledgment Listing Report

    • ELF1545 - Rejected Code Listing Report

    • ELF1546 - 1040 Inventory Listing

    • ELF1547 - Daily and YTD Totals for Federal/State

    • ELF1549 - Participants Return Filed Count Summary Report

    • ELF1550 - QRDT Rejected Listing

    • ELF1551 - QRDT Reject Code Listing

    • ELF1557 - Count Federal/State Returns

    • ELF1558 - Count of Forms/Schedules Filed

    • ELF1560 - Drain and Year-to-Date (YTD) Online Counts

    • ELF1561 - Drain and Year-to-Date Preparer PIN Counts

    • ELF6160 - ELF61 Run Control Report

    • ELF6161 - Run Control Report

    • ELF6140 - Error Listing

    • ELF6143 - ELF61 Duplicate Records

    • ELF6145 - ELFUP Deletes

  3. The following is a list of frequently used IDRS Command Codes:

    • ACTON - Establish a control base on IDRS.

    • CFINK - Researches the CAF to determine if a Power of Attorney is on file for a taxpayer.

    • DUPOL - Extracts taxpayer information from the Duplicate TIN Database.

    • ELFUP - Adds or deletes an SSN or changes a Form 8453 DLN.

    • ELFUPR - ELF 8453 Replacement SSN Records.

    • ENMOD - Provides name, address, and other entity information for a taxpayer

    • ERINV - Determines if a return is in the ERS Inventory.

    • FFINQ - Provides fact of filing information for the current year.

    • IMFOB - Provides an on-line research of nationwide entity, tax and electronic fund transfer data information posted to the Individual Master File.

    • IMFOL - Provides an on-line research of nationwide entity and tax data information posted to the Individual Master File.

    • INOLE - Researches for a valid SSN and entity data nationwide. S = specific, T = TIN, or G = general information

    • MFREQ - Requests a tax module and related entity data from the Master File.

    • NAMES - Searches for a SSN for both Primary and Secondary filer.

    • NAMEI - Searches Individual Master File for a SSN.

    • R8453 - ELF 8453 DLN.

    • REINF - Provides refund information for a taxpayer.

    • RTVUE - Displays a screen layout of Form 1040 data.

    • SUMRY - Provides all modules for a taxpayer; will default to CC REINF if no open modules present.

    • TRDBV - Provides information processed by IRS e-file and TeleFile. States corrections made by ERS, GMF and GUF. Displays information; as suspended, corrected, posted, and history information.

    • TXMOD - Provides a display of tax period information for a specific SSN.

    • UPTIN - Provides a display of a tax period information for a specific SSN; maintains the unpostable for display purposes for 90 days after the unpostable has been closed.

3.42.5.23  (10-01-2011)
IRS e-file for 1040 Modernized e-File (MeF)

  1. This section of the Internal Revenue Manual (IRM) provides an overview of the Individual Master File (IMF) Form 1040 Modernized Electronic Filing (MeF) System. The information contained in this subsection of the manual includes:

    • MeF System Functionality,

    • IRS Three-phase Strategy Rollout,

    • Benefits of the MeF System,

    • MeF Processing System Components,

    • Employee User Portal,

    • Registered User Portal,

    • How MeF Systems are Approved for Electronic Filing,

    • Security During Transmissions,

    • How Tax Preparation Software is Approved for Electronic Filing,

    • Prepare and Originate MeF Returns,

    • Transmission to IRS,

    • MeF Processing,

    • Modernized Tax Return Database (M-TRDB) and

  2. General information found throughout IRM 3.42.5, IRS e-file Individual Income Tax Returns, must be used in conjunction with this subsection to resolve account related issues or concerns of the Authorized IRS e-file Provider.

3.42.5.23.1  (10-01-2011)
MeF System Functionality

  1. The MeF system is a future replacement of the current IRS tax return filing technology with modernized, internet-based electronic filing platform. This transaction based system allows tax return originators to transmit returns electronically to the IRS in real-time, improving turnaround times.

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

  3. The MeF e-file Program is transmitted electronically using the following two transmission methods:

    • Application 2 Application (A2A) and

    • Internet Filing Application (IFA)

3.42.5.23.2  (09-06-2012)
IRS Three-phase Strategy Rollout

  1. The first phase of 1040 MeF began February 2010 and included Form 1040, Form 4868 and 21 most common filed Form 1040 related forms and schedules to the MeF platform.

    Forms for 1040 Modernized e-File (MeF) Program
    1040 Schedule EIC 2210 8829
    Schedule A Schedule M (new) 2441 8863
    Schedule B Schedule R 4562 8880
    Schedule C Schedule SE 4868 8888
    Schedule D 1099–R 8283 W-2
    Schedule E 2106 8812  

  2. The second phase of 1040 MeF began in January 2011 and included additional volume of the same forms as the first release, additional hardware and MeF code optimization.

  3. The third phase of 1040 MeF occurred in January 2012 and included the remaining 156 forms, 75 of which are shared with BMF, under the current individual e-file.

3.42.5.23.3  (09-06-2012)
Benefits of the MeF System

  1. The following lists the benefits of using the MeF system and also explains how e-file processing is impacted.

    • Faster acknowledgements - Transmissions are processed upon receipt and acknowledgments are returned in near real-time. No more waiting for once or twice daily system processing cycles.

    • Standardizes the XML schema format across all MeF-related form families eliminating the need for separate modification to multiple schema packages.

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

    • Stores accepted tax return data on the Modernized Tax Return Data Base (M-TRDB), and allows internal viewing of the return through the Return Request & Display Subsystem.

    • More Explicit Error Conditions - Error explanations (Business Rules) pinpoint the location of the error in the return and provide complete information in the acknowledgement file that is passed back to the transmitter. Under the current 1040 e-file program, one error code may apply to multiple types of e-file error conditions. MeF error codes use simple wording to clarify each error that triggers a rejection (atomic rules).

    • 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.

    • Year Round Filing – Returns filed through MeF can be submitted year round. The last day for e-filing a Form 1040 MeF return is November 23, 2012 for processing year 2012. MeF will start accepting Form 1040 returns on Tuesday, January 22, 2013 for processing year 2013. Fiscal year returns will not be accepted.

    • Balance due returns can be filed and, at the same time, authorize an electronic funds withdrawal from your bank account. Payments are subject to limitations of the Federal Tax Deposit rules.

    • Binary attachments -- The MeF program allows forms not already developed in XML to be attached to the electronic submission to accommodate late legislation and other unscheduled form changes. Forms can be submitted in Portable Document Format (PDF). Examples of binary attachments are birth certificates, police reports, photos, notarized and insurance statements, etc…

    • Future implementation of superseded and amended returns.

3.42.5.23.4  (09-06-2012)
MeF Processing System Components

  1. 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:

    • Application Messaging and Data Access Services (AMDAS),

    • Enterprise Directory and Authentication Services (EDAS) and

    • Security Audit and Analysis System (SAAS).

  2. The AMDAS and EDAS systems are common services, which provide:

    • Personalization, authentication, authorization, and message screening services

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

  3. The Security Audit and Analysis System (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.

  4. The MeF system architecture allows for a single application server, or 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-ASCII data.

  5. 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. See below for more information.

    • Return Request and Display Subsystem- 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 the Employee User Portal (EUP).

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

  6. 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- Validates returns, which includes 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 Application (IFA)- Transmission channel through the Registered User Portal (RUP) used by Large Taxpayers and Transmitters to submit MeF returns.

    • Application to Application (A2A)- Transmission channel used by transmitters that build and register their systems to transmit directly to MeF.

3.42.5.23.5  (10-01-2011)
Return Request and Display Application (RRD)

  1. The RRD application displays specific tax return and status information for tax returns processed by the Modernized e-File (MeF) application. Access to RRD is through the Employee User Portal (EUP).

  2. Access to RRD is based on portal-defined permissions by requesting the OL-5081 user role MEFHLP_PR.

    User Role 5081 Role Data for Accepted Returns Data for Rejected Returns
    Help Desk MEFHLP_PR –(e-help desk employees who assist third-party submitters to understand the results of MeF processing) All data, which includes:

    • Tax returns

    • Code and Edit Sheet Value data

    • M-TRDB change history (corrections to tax return data made by ERS and other sources), if any available

    • M-TRDB processing status information

    • Binary attachments, if any available

    • Acknowledgements for accepted tax returns

    • Subsidiary Returns

    • Index of return content

    • Transmitted tax returns

    • Binary attachments, if any available

    • Acknowledgements

    • Subsidiary Returns

    • Index of return content

  3. MeF Roles allow ability to view 100 percent of the tax return data including forms and schedules as they appear on paper and the ability to view all attachments, including binary attachments.

    Note:

    The most current RRD User Guide is posted on SERP web site and is also posted on EPSS web site.

  4. RRD, as well as, all other EUP applications have the following password and account expiration settings:

    • Account inactivity expiration setting: 720 days

    • Password expiration setting: 180 days

    • Regarding purges: There is currently no purge requirement and/or process for EUP accounts when expired, however, the accounts will be marked disabled with a reason of account or password expiration.

3.42.5.23.6  (09-06-2012)
Forms for 1040 Modernized e-File (MeF)

  1. Returns filed through MeF can be submitted year round. The last day for e-filing a Form 1040 MeF return is November 23, 2012 for processing year 2012. MeF will start accepting Form 1040 returns on Tuesday, January 22, 2013 for processing year 2013.

  2. Fiscal year returns cannot be filed through MeF.

  3. MeF will allow filing of prior year 1040 returns (exception: Form 4868 extensions must be filed on or before April 15th of the current filing season). The MeF platform will accept returns for the current tax year and two prior tax years. For example:

    • In January 2012, 1040 MeF will accept Tax Years 2009, 2010, and 2011.

    • In January 2013, 1040 MeF will accept Tax Years 2010, 2011, and 2012.

    • In January 2014, 1040 MeF will accept Tax Years 2011, 2012, and 2013.

  4. The prior year’s software is required to file a prior year return. Only the forms accepted for a particular tax year are accepted. For example: MeF (Form 1040 series) returns were accepted in 2010, but only limited forms and schedules were accepted. With the 2010 software, a 2010 Form 1040 can be filed. For that year the Schedule F was not an accepted form. So, a Schedule F could not be e-filed through MeF with a 2010 tax return. See below for which forms and schedules are accepted for each tax year.

  5. For the current year, the Form 4868, Form 1040, and most common Form 1040 related forms and schedules can be filed through the MeF platform: Tax Year 2012 Accepted Forms and Schedules

  6. For Tax Year 2011, the Form 1040 and most common Form 1040 related forms and schedules can be filed through the MeF platform: Tax Year 2011 Accepted Forms and Schedules

  7. 7.For Tax Year 2010, the Form 1040 and the 21 most common filed Form 1040 related forms and schedules can be filed through the MeF platform:

    Tax Year 2010 Accepted Forms and Schedules
    1040 Schedule EIC 2210 8863
    Schedule A Schedule M (new) 2441 8880
    Schedule B Schedule R 4562 8888
    Schedule C Schedule SE 8283 W-2
    Schedule D 1099-R 8812  
    Schedule E 2106 8829  

3.42.5.23.7  (09-06-2012)
Perfection Periods for Rejected Returns

  1. The transmission perfection period for Form 1040 family returns is 5 days.

  2. For timely filed Tax Year 2011 Form 1040 family returns:

    • April 22, 2012 is the last day for retransmitting rejected timely filed Form 1040 family returns.

    • June 20, 2012 is the last day for retransmitting rejected timely filed Form 1040 family returns and/or Form 4868 extensions to meet overseas exception and Form 2350.

    • October 22, 2012 is the last day for retransmitting rejected timely filed Form 1040 family returns on extension from Form 4868.

  3. If an e-filed return cannot be perfected and retransmitted due to rejection, the taxpayer must file a paper return. For that return to be considered timely, the paper return must be filed by the later of:

    • the due date of the return

    • ten calendar days after the date the IRS gives notification that it has rejected the electronic portion of the return

    • or that the return cannot be accepted for processing

  4. Taxpayers should include an explanation in the paper return as to why they are filing the return after the due date. For example: In a year when the due date is April 15th. A return filed on April 15th is rejected on April 16th. The preparer tries to retransmit the return on the 16th and it is rejected again on the 17th. They try again on the 20th (five days after the due date) and it is rejected again. The taxpayer has until 27th to file a paper return. The return must be received or postmarked by April 27th and contain an attachment explaining that it is late because it was a rejected electronically filed return.

3.42.5.24  (10-01-2010)
Registered User Portal (RUP)

  1. The Registered User Portal (RUP) is the IRS Internet portal that allows registered individuals to access selected tax data and other sensitive applications. Registration and login authentication are required for registered individuals. Self-authentication with shared secrets is required when first registering. User interactions are encrypted from the user’s workstation or system to the portal. The RUP also supports the exchange of bulk files of information with the IRS. The RUP communicates with backend application systems (modernization and legacy). Two identical RUP infrastructures are located in Sterling, VA and Chicago, IL.

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

    • Security Services that take care of user authentication and authorization and

    • 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 Registered User Portal (RUP), review the following:

    • IRM 3.42.10, Authorized IRS e-file Providers,

    • IRM 3.42.8, e-Services Procedures for e-help Desk Assistors and

    • Publication 3112, IRS e-file Application and Participation.

3.42.5.24.1  (09-06-2012)
Security During Transmissions

  1. Transmitters use the internet to transmit electronic return data to the MeF system. The design of the Internet Filing Application (IFA) and Application to Application (A2A) features Web Services-Interoperability (WS-I) security standards as discussed in more detail below.

  2. The IRS MITS Cyber Security organization ensures all IRS systems used to receive, process and store tax return data are secure. Any and all access to tax return data is protected, fully controlled, monitored, verified, and logged for analysis of potential abusive or malicious purposes.

  3. OMB Circular A-130 and the Federal Information Security Management Act (FISMA) (Title III of the E-Government Act (P.L.107-347)) require major applications such as MeF to undergo a Certification and Accreditation (C&A) Process.

    • Certification is a formal review and test of the security safeguards implemented to determine whether the system provides adequate security that is commensurate with the risk of operating the system on the IRS information technology infrastructure.

    • Accreditation is the formal authorization by the Executive Level Business Owner responsible for the operation of the MeF system and the explicit security.

  4. Specific guidance is provided by various National Institute of Standards (NIST) special publications (the "800" series). The process must include formal review and testing of the design and implementation of the system's security controls. The IRS IT Cyber Security organization and the business system owner were jointly responsible and actively involved in completing the IRS C&A Process for MeF.

  5. IFA and A2A are hosted within the IRS Modernized System Infrastructure and are accessed through the Registered User Portal (RUP). Transmitters using IFA are required to use their e-Services user name and password in order to log into the RUP. They also select their Electronic Transmitter Identification Number (ETIN) prior to transmitting returns. Once the transmitter successfully logs into the RUP, the Secure Socket Layer (SSL) Handshake Protocol allows the RUP and transmitter to authenticate each other and to negotiate an encryption algorithm and cryptographic keys before the first byte of return data is transmitted. This connection is private. The transmitter’s Browser and the RUP negotiate a secret encryption key for encrypted communication between the transmitter and the MeF system. This secret key is shared only between the transmitter and the RUP and is not known to any individual. The transmission is part of a secure communications protocol HTTPS/SSL. The strength of the encryption key used determines the degree of difficulty for anyone to decode the key and thereby decode the return data. IRS uses SSL 3.0 128-bit encryption for access to the RUP. The secure SSL tunnel also protects the return data from being intercepted while in transit.

3.42.5.24.2  (10-01-2010)
Prepare and Originate MeF Returns

  1. After the preparation of a tax return is complete and signed by the appropriate person, tax preparation software, which has been approved by IRS for electronic filing, will provide the necessary instructions to "originate" the electronic submission of the return and authorize the filing of the return via IRS e-file. During this process the electronic return data is converted into the format defined by IRS for electronic filing.

3.42.5.24.3  (10-01-2010)
Transmission to IRS

  1. IRS Authorized e-file Providers may choose to transmit directly to IRS or use a third party transmitter. Transmitters use the internet to transmit electronic return data to the IRS Modernized e-File (MeF) system. IRS included two new internet options in the design of MeF. Internet Filing Application (IFA) and Application to Application (A2A) were designed to meet the needs of registered transmitters who send large complex returns. The design of the IFA and A2A features Web Services-Interoperability (WS-I) security standards as discussed in more detail below.

3.42.5.24.4  (10-01-2010)
MeF Processing

  1. A critical part of the MeF design was the IRS decision to use an XML format for electronic return data. The XML format ensures the electronic return data transmitted to IRS meets all required specifications and allows MeF Systems to process and view the electronic return data. The following is a brief explanation of how electronic data received by IRS is converted to a tax return.

    1. Each line or data element on every IRS form is given an XML name tag.

    2. Every instance of supporting data is defined and given an XML name tag.

    3. IRS and/or contractors use the name tags to create XML schemas.

    4. IRS develops a set of Business Rules to validate the return after the return passes the XML validation.

    5. IRS provides the XML schemas and Business Rules to software vendors.

    6. Software vendors use the XML schemas and Business Rules to create the electronic portion of their tax preparation software.

    7. Software vendors are required to test their tax preparation software with IRS and MeF Systems to ensure it can correctly format and transmit electronic data to IRS. (See How Tax Preparation Software is Approved for Electronic Filing for a detailed explanation of software testing.)

    8. After return preparation is complete, the return is originated and the return data is output into the specified XML format for electronic filing.

    9. IRS validates the transmitted files against the XML schemas and Business Rules in the MeF production systems.

    10. Returns that successfully pass validation are considered "Accepted" and forwarded for additional processing to the IRS systems used to process paper returns.

    11. 100% of the electronic return data is also stored in an official IRS repository and may be viewed by authorized IRS employees using XML stylesheets.

    12. IRS provides copies of the XML stylesheets on irs.gov where they may be incorporated into software vendor or corporation programs for viewing the return.

3.42.5.25  (10-01-2010)
Electronic Communication Between IRS and Transmitters During The e-file Process

  1. IRS issues several notifications to the transmitter during the various stages of Modernized e-File (MeF) processing. If a taxpayer uses a third party transmitter to send their electronic return to IRS, they should check with their transmitter for specific information.

  2. When the transmission to IRS is successful, the IRS immediately notifies the transmitter that the transmission was received and the return is ready to begin processing.

  3. Once the transmission file is received, the MeF system validates the transmission file and creates an acknowledgement file within 24 hours. If the electronic return passed MeF validation, the acknowledgment file is generated. If the electronic return failed MeF validation, the acknowledgement file contains:

    • Error Category- Errors are grouped into a small number of categories,

    • Error Message- Rule text or XML validator message,

    • Rule Number- Each rule is identified by a unique rule number,

    • Severity- "Reject And Stop" or "Reject" or "Alert" (An alert does not cause the return to reject. Information is being provided in the alert to the taxpayer about a condition in that return; however, the return does not reject because of that condition.) and

    • Data value- Data value causing the violation - when appropriate.

  4. Legacy Production - The preparer/ERO has 5 days from the due date (4/15 & 10/15) of the return to submit a timely filed return. MeF Production - The preparer/ERO has 10 days of the return to correct and submit a timely filed return.

    Note:

    For legacy the 5 days begins counting from the 15th even if the 15th due date is changed due to a holiday.

3.42.5.25.1  (10-01-2010)
How MeF Systems are Approved for Electronic Filing

  1. The Modernized e-File (MeF) programs go through several stages of review and testing before they are used to process live returns. When new requirements and functionality are added to the Assurance Testing System and the Production System, testing is performed by IRS' Software Developers and by IRS' independent testing organization. These important activities ensure that the electronic return data can be received and accurately processed by MeF Systems. Every time an IRS tax form is changed and affects the XML schema, the entire development and testing processes are repeated.

3.42.5.25.2  (10-01-2010)
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 for one year on the MeF System.

  2. 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 and

    • Binary attachments.

  3. MeF returns and all attachments including binary attachments are displayed via the web browser. 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. MeF IMF Accepted Returns will be stored in M-TRDB 7 years and Rejects will be stored in MeF for 1 year.

  5. 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.

  6. Users are able to request a print of the MeF tax return using the web browser (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. and

    • Schedules.

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

3.42.5.25.3  (09-06-2012)
Other Applicable IRMs, User Guides, and Reference Documents

  1. Listed below is a list of other applicable IRMs, user guides, and reference documents associated with MeF.

    • IRM 21, Customer Account Services

    • IRM 3.42.4, IRS e-file for Business 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

    • RRD User Guide

    • RRD Training Course 29749 (ELMS course)

    • Publication 1345, Handbook for Authorized IRS e-file Providers of Individual Income Tax Returns

    • Publication 1346, Electronic Return File Specifications and Record Layouts for Individual Income Tax Returns

    • Publication 3112, IRS e-file Application and Participation

    • Publication 3452, Questions and Answers for Tax Professionals

    • Publication 4163, Modernized e-File (MeF) Information for Authorized IRS e-file Providers and Large Taxpayers (Corporations, Partnerships and Tax-Exempt Organizations

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

3.42.5.25.4  (10-01-2011)
E-file Application Update

  1. In order to participate in 1040 MeF, participants (Transmitters, On-line Filers & Software Developers) who currently communicate directly with IRS for 1040 e-file will need to update their application to indicate "MeF Internet XML" as a transmission method for form 1040 MeF.

  2. Current 1040 e-file participants (EROs) will need to verify that their e-file application is updated to include Electronic Return Originator (ERO) and make sure that their EFIN is in active status to participate in 1040 MeF. New EROs will complete the application following the usual procedures for new participants.

  3. How is the application updated for existing participants.

    1. Step 1 - Navigate to the forms page.

    2. Step 2 - Look for the provider option of Software Developer and/or transmitter for Form 1040.

    3. Step 3 - click "edit" .

    4. Step 4 – EMS Internet Proprietary will be checked. The applicant should check "MeF Internet XML" so that both boxes are now checked and click "update" .

    5. Step 5 – Save changes.

  4. Current MeF State participants will not have to do anything to participate in 1040 MeF. Their applications will be updated manually by contacting the ETA Fed/State Coordinator. States that do not currently participate in MeF will have to complete a new e-file application. This is a requirement because MeF uses a special code that is entered in the "DBA" field. A participant who is a Developer and a transmitter will need to update both roles.

    Note:

    States that participate in both the current e-file system and MeF will have two e-file applications.

3.42.5.25.5  (09-06-2012)
Submission Processing Campus - Live Processing Individual MeF Returns

  1. This section will provide a general overview of the means for receiving and verifying the filing of electronically filed returns at each of the campuses and the applicable procedures necessary to resolve processing problems encountered. The e-help Manager, as applicable, must ensure these procedures are performed by the receiving e-help Desk site.

  2. Once the application is received and testing is completed, participants are ready to file "live" electronic returns.

  3. The instructions for live processing are identical to those used for assurance testing along with those described below and in the following sections.

  4. E-help Desk assistors must:

    • Open e-case and notate required remarks in the e-case on EHSS.

    • Request the 1040 MeF Return using the RRD Help Desk Application. (Search by EIN, EFIN, ETIN, Submission ID, DLN or SSN.)

    • Review the Business Rules error displayed on the Acknowledgement or return.

    • Explain the reason the return rejected to the caller. For further explanation of a Business Rule, review Solution Codes on EHSS.

    • Document all comments & contacts in the EHSS e-case.

    • Monitor the Applicant’s e-case on EHSS until issue is resolved.

    • Close e-case or, if unable to resolve the issue, assign and refer the e-case to the Lead Tax Examiner. If the Lead cannot resolve, escalate the e-case to the 1040 MeF Analyst provider group. See IRM 3.42.7 for the appropriate procedures to refer e-cases.

  5. When researching MeF Returns, the e-help Desk will access MeF data through assigned EUP roles. Several updates have been made to the request screen for IMF returns to be researched on MeF RRD (Review, Request and Display). Via the MeF RRD Help Desk, e-help Desk assistors can:

    • View acknowledgements (Rejected and Accepted),

    • View an index of what is attached to the return,

    • View the return,

    • Print the acknowledgements and returns and

    • Generate and View reports (if manager approves via OL-5081).

    Note:

    For additional information, refer to the RRD User Guide.

3.42.5.25.6  (10-01-2010)
Working NAP Rejects for MeF Returns

  1. The e-help Desk assistors will not be able to view MeF Return information on the ELF 1544. MeF designed a screen on RRD that will look like and have the same information that was found on the ELF1544. At the bottom of the "IRS Submission Details" screen there will be a tab named "View NAP Request/ Response" . Once selected it will show the data needed to work a NAP reject.

  2. Once the "View NAP Request/ Response" tab is selected the table shown below will give the same information as the ELF1544 does for returns transmitted through EMS.

3.42.5.25.7  (09-06-2012)
e-filing Form 1040 and Form 4868 for Processing Year 2013

  1. IRS will have two platforms for e-filing Form 1040 returns and Form 4868 extensions:

    • The 1040 ELF (Legacy) system will support Form 1040 and a limited amount of forms and schedules. Legacy will not support Form 4868.

    • The MeF system will support Form 1040, Form 4868 and all the 1040-related forms that can currently be e-filed.

  2. When assisting Software Developers or transmitters with testing or production returns, you will need to determine if the return was e-filed through the Legacy system or the MeF system. Below is a chart to assist in this determination:

    Legacy uses MeF uses
    PATS for testing ATS for testing
    DCN (Document Control Number) Submission ID
    EMS portal IFA or A2A portals
    4 digit Error Reject Code (ERC) Business Rules with form identifier, for example (F1040-001)
    Proprietary software XML
    Returns can not be viewed in RRD Returns can be viewed in RRD (Review, Request and Display)
    Extension (ETD) for Form 4868 MeF for Form 4868 (there is no separate system for stand alone forms)

3.42.5.25.8  (09-06-2012)
MeF Assurance Testing System (ATS) and Communications Testing

  1. This section provides information for completing the MeF Assurance Testing System (ATS) process. For all MeF Forms, refer to Publication 4164, Modernized e-file Guide for Software Developers and Transmitters . 1040 MeF testing information can be found in Publication 1436 ,Test Package for Electronic Filers of Individual Income Tax Returns. Publication 1436 will include Legacy (PATS) and MeF (ATS) information. The MeF information will be found in the 2nd half of the publication (the Legacy information will be located in the 1st half of the publication).

  2. All Software Developers are required to perform MeF System testing. 1040 MeF Assurance Testing System (ATS) begins November 5, 2012 for Tax Year 2012.

  3. Participants should notify the e-help Operation at 1(866) 255-0654 when they are ready to test. If the site receiving the call is not the testing site then an e-case must be opened and transferred to the correct site.

  4. Prior to testing, all Software Developers and Transmitters must receive through the application process the following:

    • Electronic Transmitter Identification Number (ETIN),

    • Electronic Filer Identification Number (EFIN) and

    • Password (The password is an eight digit alpha numeric password that is used for testing and production.)

  5. The Transmitter must complete an error-free Communication Test by transmitting five accepted returns. The e-Help Desk assistor will:

    • Verify the Transmitter sent 5 accepted returns,

    • Verify the software contains a valid and current Software Identification Number and

    • Move the appropriate forms or ETIN to production status.

  6. Communications Testing with approved software begins anytime after November 5, 2012:

    • If the transmitter will be sending submissions through IFA, the transmitter must perform the communications test through IFA.

    • If the transmitter will be sending submissions through A2A, the transmitter must perform the communications test through A2A.

    • If the transmitter will be sending submissions through both portals, the transmitter must perform the communications test through IFA and A2A.

  7. A Software Developer who will not transmit need not perform a communications test.

  8. Software Developers will be assigned a test ETIN to be used for software testing. This test ETIN remains in test status and is not moved to production status, which enables the Software Developer to test year round.

  9. ETIN for transmitters will be set to "Test" until they have passed the communications test. At that time, the ETIN will be moved from "Test" status to "Production" status. The transmitter may request, a Test ETIN to be used for testing once their Production ETIN moves from "Test" to "Production" .

  10. 1040 MeF testing will include 8 Form 1040 test scenarios, 2 Form 4868 and one of each Form 1040A, Form 1040EZ, Form 1040SS-PR, Form 9465, Form 2350 and Form 56 scenarios. Publication 1436 scenarios will have enough information for the software developers to complete the return but will not include all of the computation totals. The 1040 MeF Team will provide separate Answer Keys to EPSS. The Answer Keys will provide the test scenarios with all the entries completed.

  11. Software Developers do not have to support all forms or schedules, nor are they required to support binary attachments (PDF is optional). The forms not supported are listed on the Questionnaire completed by the Software Developer at the beginning of testing.

3.42.5.25.9  (10-01-2010)
Receipt of the Initial e-file Test Transmission for 1040 MeF

  1. The e-help Manager will complete the following actions, upon receipt of the initial MeF test transmission from the applicant:

    1. Assign an e-help Desk assistor to handle and resolve all problems, throughout the testing, until the applicant is accepted. This can be done by state, district, ETIN, etc.

    2. Assign a Back-up e-help Desk assistor in case the primary is not available, to ensure continuity in communicating with the applicant.

    3. Maintain a list of the e-help Desk assistor's assignments for easy reference.

    4. Contact the applicant and advise of the name and telephone number for the assigned e-help Desk assistor and Back-up assistor.

    5. Assure the applicant of available assistance at any time for any problems they may have.

    6. Advise participants of the following rule: Rejected Form 1040 returns or Form 4868 extensions can be corrected within 5 days and be given the received date of the original reject date. This applies to live returns in Production, not test returns.

    Note:

    MeF returns are worked through the EUP system electronically using the Help Desk Application in RRD. Accepted returns over one year old will be found using the "RRD Application" in RRD

    .

3.42.5.25.10  (10-01-2010)
Communicating and Correcting e-file and MeF Problems

  1. This section provides guidelines for the e-help Desk assistors regarding communicating and correcting problems in processing of e-file applications, testing requirements and returns for Software Testing.

  2. Use e-help Support System (EHSS) to provide support to IRS external customers. To log into the system, a User ID and Password are required.

  3. Complete an On-Line 5081 Application to get a User ID and Password.

  4. Review IRM 3.42.5 for complete guidelines.

  5. e-help Desk assistors who are assigned to handle the processing of the electronic Test transmissions should complete the following actions:

    1. Call the applicant and give them your name and phone number.

    2. Let applicants know that you will be their contact at the e-help Desk site.

    3. Let the applicant know which platform (MeF, Legacy, or both) you will be working.

    4. Ensure the applicant understands that you are there to help with any problem they have and that they can call you any time.

    5. Explain that if you are not there, they may leave you a message or they may call the backup person who has also been assigned.

    6. Provide the applicant with a questionnaire to document any software limitations.

  6. e-help Desk assistors time spent to help the tester varies as follows:

    1. Time needed to help applicants will be different based on what is required by the applicant.

    2. Experienced applicants may need very little help.

    3. Less experienced or new applicants may want you to go over every error step-by-step.

  7. e-help Desk assistors should try to coach participants to correct their own errors as much as possible.

  8. e-help Desk assistors should complete the following actions.

    1. Call the contact person listed on the application for clarification of all worklist items.

    2. Generate a status letter to advise the applicant of the issues that need to be resolved. If two telephone calls have been unsuccessful, make one in the morning and one in the afternoon.

    3. Request the applicant to provide the information needed to complete the application. Worklist items remain on the system as assigned to the employee until completed.

  9. e-help Desk assistors should adhere to the following:

    1. List all worklist items on the data base if the application is incomplete.

    2. Work all Worklist items until completed. If the applicant does not provide the missing or corrected information for the application, he or she cannot participate in the Electronic Filing Program.

    3. Enter or update the information from the application which will be stored in the TPDS, if the application is complete.

    4. Ensure all worklist items are closed on the system, when finished.

  10. e-help Desk assistors should complete the following actions once the signed and completed application is received:

    1. Maintain a record of all the phone calls to each applicant via the EHSS e-case. Any time you are unable to obtain the needed information to return a call timely, inform the applicant of the status and reason for delay.

    2. Keep a record any time an applicant indicates there has been a change to the information we have previously recorded. Ensure the database has been updated via the e-case on EHSS.

  11. The Lead Tax Examiner will review the records to determine recurring problems.

3.42.5.25.11  (10-01-2010)
e-file Approval for Software Developers

  1. Approval for a Software Developer as an electronic filer:

    • Establishes only that the electronic test transmissions are formatted properly and may be processed by the Service,

    • Is not an endorsement of the software by the Service or the quality of services provided by the Software Developer and

    • Does not entitle the Software Developer to electronically file electronic forms unless the Software Developer applies and is also accepted into the electronic filing programs as a Reporting Agent and or as a Transmitter.

3.42.5.25.12  (09-06-2012)
MeF Fed/State program

  1. The 1040 MeF Fed/State program allows for the filing of individual state returns through MeF. Federal and state returns are sent to the IRS as complete and separate submissions. No data will be transferred or copied from one submission to another. The state return can be sent linked (with the Federal Submission ID referenced in the State Submission Manifest) or unlinked (no Federal Submission ID referenced in the State Submission Manifest). Unlinked state returns may also be referred to as "Stand Alone" . Each individual state determines if it will accept only linked state returns or both linked and unlinked state returns.

  2. States must use Web Services application-to-application (A2A) communication between MeF and State systems.

  3. The IRS will perform certain validations as described below before the state submissions are made available to the State.

  4. For Fed/State returns which are defined as a federal submission and state linked submission(s) with the IRS Submission ID referenced in the state manifest: If the federal submission is rejected, then the state submission will also be denied and will not be sent on to the State. An acknowledgement with the reason for denial will be sent to the transmitter.

  5. If the federal submission is accepted, then IRS will validate the following on each linked state submission:

    • The State can be identified in the state manifest.

    • The State indicated in the state submission is a State that is participating in the 1040 MeF Fed/State Program.

    • The Electronic Filer Identification Number (EFIN) indicated in the state manifest is a valid EFIN.

    • At least one of either the Primary social security number (SSN) or Spouse SSN provided in the state submission manifest matches at least one of either the Primary SSN or Spouse SSN provided in the return header of the linked federal submission.

    • The tax year referenced in the state submission manifest matches the tax year of the linked federal submission.

    • The linked IRS submission ID is that of an accepted federal return.

    • The submission category provided in the state submission manifest matches the submission category of the linked federal return.

  6. If the state data does not pass the validations listed above, then the state return will be denied by the IRS and an acknowledgement with the reason for denial will be sent to the transmitter.

  7. If the state data passes the validations listed above, then MeF takes the following actions:

    • MeF checks the SSN and name control of the Primary Taxpayer (and Spouse if applicable) against the IRS SSN and name control database.

    • MeF associates the results of the SSN and name control check(s) with the state submission.

    • MeF stages the state submission for retrieval.

    • MeF provides a status of "Ready for Pick Up" .

  8. For State Stand-Alone returns which are defined as a state unlinked submission with no IRS Submission ID referenced in the state manifest, IRS will validate the following on each state submission:

    • The State can be identified in the state manifest;

    • The State indicated in the state submission is a State that is participating in the 1040 MeF Fed/State Program;

    • The State has authorized unlinked state submissions; and

    • The EFIN indicated in the state manifest is a valid EFIN.

    • The tax year specified in the state submission manifest is valid for the current or prior year returns that are being accepted by MeF.

  9. If state data does not pass the validations listed above, then the state return will be denied by the IRS and an acknowledgement with the reason for denial will be sent to the transmitter.

  10. If state data passes validations listed above, then MeF takes the following actions:

    • MeF checks the SSN and name control of the Primary Taxpayer (and Spouse if applicable) against the IRS SSN and name control database;

    • MeF associates the results of the SSN and name control check(s) with the state submission;

    • MeF stages state submission for retrieval; and

    • MeF provides a status of "Ready for Pick Up" .

  11. The IRS generated information that will be associated in the zip file of data for state submissions will include:

    • Electronic Transmitter Identification Number (ETIN) — the identifier of the transmitter that sent this submission to IRS,

    • Received Timestamp - the date and time the submission was received by IRS,

    • Electronic Postmark - the date and time the submission was received by the Transmitter,

    • SSN Status - the results of the SSN and name control lookup for the Primary Taxpayer and Spouse (if applicable),

    • Imperfect Return Indicator (E) on linked state submissions - the taxpayer has requested that IRS accept the federal return even though the dependents’ SSN and name control and/or the Earned Income Qualifying Child SSN and name control did not match and

    • Individual Taxpayer Identification Number (ITIN) Mismatch Indicator (M) on linked state submissions - the federal return contains a valid ITIN, and in the same return, a W-2 form contains a valid SSN.

  12. The IRS e-Help Desk will provide information on the status of a state return (i.e., Received, Ready for Pick Up, Sent to State, Received by State, Acknowledgement Received from State, Acknowledgement Retrieved) but will not provide information on the acceptance or denial of state returns.

3.42.5.25.13  (09-06-2012)
Researching Modernized e-File IMF Identification Codes

  1. Each individual return type is assigned a Program Code. In addition to Program Codes, MeF IMF returns are also assigned a Master File Transaction (MFT) Code, a File Location Code (FLC), a Tax Class Code, and a Document (Doc) Code, as follows:

    • Program Code- a five digit number,

    • Master File Transaction Code- a two digit number that identifies module to which a transaction is posted,

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

    • Tax Class Code- identifies type of return and

    • Document Code- fourth and fifth digits in the DLN.

  2. Returns filed electronically through MeF are distinguishable from paper returns by a unique Filing Location Code as shown as the first two digits of the DLN. The FLCs shown in the tables in Paragraphs 3, 7 and 8 below have been reserved for electronic filing and should never be used for numbering paper forms (with the exception of FLCs 20 and 21, which must be shared with International Paper Processing).

  3. MeF and ELF will share the same set of FLCs for electronic returns as shown in the table below.

    Site File Location Code to be Assigned by MeF System DLN Generation
    Andover Primary: 16 / Backup: 14
    Austin Primary: 76 / Backup: 75
    Kansas City Primary: 70 / Backup: 79
    Philadelphia Primary: 30 / Backup: 32
    Fresno Primary: 80 / Backup: 90
    Austin Foreign Address 20
    Austin U.S. Possession Address 21

  4. For electronically filed IMF returns, MeF returns are distinguishable from ELF returns by the range of Julian Dates used in the DLN. Legacy ELF IMF return DLNs will contain Julian Dates with a range of 001-366 exclusively. Modernized e-File IMF return DLNs will contain inflated Julian Dates with a range of 401-766 exclusively.

  5. For electronically filed IMF returns, MeF returns are also distinguishable from ELF returns by the Input System Source Code assigned by GMF81. Legacy ELF IMF 1040 Family returns will be assigned Input System Source Code "E" . ETD Form 4868 and Form 2350 extensions will be assigned Input System Source Code "D" . IMF returns will be assigned Input System Source Code "L" .

  6. For electronically filed IMF returns, MeF return blocks will be assigned an ABC Designation of "MeF" in the Block Header. ELF return blocks will be assigned an ABC Designation of "ELF" in the Block Header.

  7. The following codes are used to identify Forms 1040 filed electronically through 1040 MeF that are applicable to Individual IRS e-file Programs:

    Programs Program Code MFT Code File Location Codes Tax Class Code Document Codes
    Form 1040 Domestic Address 43510 30 16/14/80/90/30/32/76/75/70/79 2 21/11
    Form 1040 Foreign Address 46510 30 20 2 05
    Form 1040 U.S. Possession Address 46510 30 21 2 05

  8. The following codes are used to identify Forms 1040A filed electronically through 1040 MeF that are applicable to Individual IRS e-file Programs:

    Programs Program Code MFT Code File Location Codes Tax Class Code Document Codes
    Form 1040A Domestic Address 43520 30 16/14/80/90/30/32/76/75/70/79 2 09
    Form 1040A Foreign Address 46520 30 20 2 09
    Form 1040A U.S. Possession Address 46520 30 21 2 09

  9. The following codes are used to identify Forms 1040EZ filed electronically through 1040 MeF that are applicable to Individual IRS e-file Programs:

    Programs Program Code MFT Code File Location Codes Tax Class Code Document Codes
    Form 1040EZ Domestic Address 43530 30 16/14/80/90/30/32/76/75/70/79 2 07
    Form 1040EZ Foreign Address 46530 30 20 2 07
    Form 1040EZ U.S. Possession Address 46530 30 21 2 07

  10. The following codes are used to identify Forms 1040PR filed electronically through 1040 MeF that are applicable to Individual IRS e-file Programs:

    Programs Program Code MFT Code File Location Codes Tax Class Code Document Codes
    Form 1040PR Domestic Address 46540 30 21 2 27

  11. The following codes are used to identify Forms 1040SS filed electronically through 1040 MeF that are applicable to Individual IRS e-file Programs:

    Programs Program Code MFT Code File Location Codes Tax Class Code Document Codes
    Form 1040SS Domestic Address 46540 30 21 2 26

  12. The following codes are used to identify Forms 4868 filed electronically through Modernized e-File.

    Programs Program Code MFT Code File Location Codes Tax Class Code Document Codes
    Form 4868 Domestic Address 44720 30 16/14/80/90/30/32/76/75/70/79 2 17
    Form 4868 Foreign Address 44720 30 20 2 17
    Form 4868 U.S. Possession Address 44720 30 21 2 17

  13. The following codes are used to identify Forms 9465 filed electronically through Modernized e-File.

    Programs Program Code MFT Code File Location Codes Tax Class Code Document Codes
    Form 9465 Domestic Address N/A - This form is not processed through GMF; it is routed to Entity N/A 16/14/80/90/30/32/76/75/70/79 2 00
    Form 9465 Foreign Address N/A - This form is not processed through GMF; it is routed to Entity N/A 20 2 00
    Form 9465 U.S. Possession Address N/A - This form is not processed through GMF; it is routed to Entity N/A 21 2 00

  14. The following codes are used to identify Forms 2350 filed electronically through Modernized e-File.

    Programs Program Code MFT Code File Location Codes Tax Class Code Document Codes
    Form 2350 Domestic Address 44750 30 76/75 2 77
    Form 2350 Foreign Address 44750 30 20 2 77
    Form 2350 U.S. Possession Address 44750 30 21 2 77

  15. The following codes are used to identify Forms 56 filed electronically through Modernized e-File.

    Programs Program Code MFT Code File Location Codes Tax Class Code Document Codes
    Form 56 Domestic Address N/A - This form is not processed through GMF; it is routed to Entity N/A 16/14/80/90/30/32/76/75/70/79 2 00
    Form 56 Foreign Address N/A - This form is not processed through GMF; it is routed to Entity N/A 20 2 00
    Form 56 U.S. Possession Address N/A - This form is not processed through GMF; it is routed to Entity N/A 21 2 00


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