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Appendix

References

e-News for Tax Professionals, provides the latest national news for the tax professional community, as well as links to resources on IRS.gov and local news and events by state. For more information on the electronic subscription services, visit “Tax Professionals” at irs.gov, click on “Subscription Services” under “Tax Professional Topics.”

IRS Web site (IRS.gov), The IRS regularly posts important information, including updates and Frequently Asked Questions (FAQs). Taxpayers can use the IRS Web site to locate the nearest Electronic Return Originators to assist them with e-filing returns.

QuickAlerts, provide up to the minute e-file information. It is the IRS’ technology messaging system for Providers. Users receive messages by e-mail. The messages advise of problems that may interrupt processing or acknowledgment of electronically filed returns, publication changes for IRS e-file and other information of interest to Authorized IRS e-file Providers.

Publication 1345, Handbook for Authorized IRS e-file Providers of Individual Income Tax Returns, contains requirements and important information for participating in IRS e-file of Individual Income Tax Returns.  

Publication 1346, Electronic Return File Specifications and Record Layouts for Individual Income Tax Returns, includes information of particular interest to Providers that transmit or develop software for transmission to the IRS of Individual Income Tax Returns.

Publication 1436, Test Package for Electronic Filers of Individual Income Tax Returns, contains scenarios and instructions for preparing test material for Electronic Filing of Individual Income Tax Returns.

Publication 1437, Procedures for the 1041 e-file Program U.S. Income Tax Return for Estates and Trusts, provides the general requirements and procedures for electronically filing Form 1041 and accompanying forms and schedules.

Publication 1438, File Specifications, Validation Criteria and Record Layouts for The Electronic Filing Program for Form 1041 U.S. Income Tax Return for Estates and Trusts, provides file specifications, validation criteria, record layout, communication procedures and transmission format, as well as annual updates for Form 1041 and the accompanying forms and schedules that can be electronically filed with Form 1041.

Publication 1474, Technical Specifications Guide For Reporting Agent Authorization For Magnetic Tape/Electronic Filers and Federal Tax Depositors, contains technical file specifications for Reporting Agents.

Publication 3823, Employment Tax e-file System Implementation and User Guide, contains the procedural guidelines and validation criteria for the Employment Tax e-file System.  

Publication 4162, Modernized e-file Test Package for Form 1120/1120S/1120-F/7004, contains instructions and test case scenarios for Software Developers of 1120/1120S/1120-F/7004 software.

Publication 4163, Modernized e-file (MeF) Information for Authorized IRS e-file Providers for Business Returns, contains rules and other specific information for e-file of Forms 1120/1120S.  

Publication 4164, Modernized e-file (MeF) Guide for Software Developers and Transmitters, outlines the communication procedures, transmission formats, business rules and validation procedures for returns e-filed through the Modernized e-file (MeF) system.

Publication 4505, Modernized e-file Test Package for Forms 1065/1065-B, contains the instructions and test case scenarios for software developers and transmitters to use for Assurance Testing System (ATS) of Forms 1065/1065-B.

Publication 4594, Modernized e-file Test Package for Excise Tax e-file, contains the instructions and test case scenarios for software developers and transmitters to use for Assurance Testing System (ATS) of Forms 720, 2249, and 8849.

Revenue Procedure 2007- 40, Requirements of Participants in the IRS e-file Program, specifies the requirements for participating as Authorized IRS e-file Providers, and is the official set of rules that govern participation in IRS e-file. The IRS revises the revenue procedure as needed. The IRS may post additional e-file rules to the IRS Web site and include the rules in IRS e-file publications.  

Treasury Department Circular No. 230, Regulations governing practice before the Internal Revenue Service.

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Page Last Reviewed or Updated: 31-Mar-2014