Applying and Participating in IRS e-file (Pub. 3112 Web Version)
IRS e-file Application
Why Participate in IRS e-file?
What is an Authorized IRS e-file Provider?
IRS Supports Authorized IRS e-file Providers
Getting Started
Becoming an Authorized IRS e-file Provider
Phase 1 - Create an IRS e-Services Account
Phase 2 - Submit Your Application to Become an Authorized IRS e-file Provider (updated
10/25/2012)
Principals and Responsible Officials (updated 10/24/2012)
Provider Options
Phase 3 - Pass a Suitability Check (updated 11/1/2011)
Other Individuals on IRS e-file Applications
Contacts
Delegated Users
Denial to Participate in IRS e-file (updated 10/24/2012)
Acceptance (updated 10/24/2012)
EFINs, ETINs and Password
Checking Other Authorized IRS e-file Providers
Using Third Parties for IRS e-file Related Activities
When to Submit a New Application
Adding New Business Locations
Acquiring an IRS e-file Business by Purchase, Transfer or Gift
Changes to Your IRS e-file Application (updated 10/25/2012)
Notifying the IRS of Changes to IRS e-file Application
Required Revision of the IRS e-file Application
Safeguarding IRS e-file
Safeguarding Taxpayer Information
Registration of Web Sites with the IRS
Provider Roles and Responsibilities
An Electronic Return Originator (ERO)
An Intermediate Service Provider
A Software Developer
A Transmitter
Not for Profit Providers
IRS Sponsored Programs
Employers Offering IRS e-file as a Benefit
Testing
Advertising Standards
Monitoring of IRS e-file Providers
Suitability
IRS e-file Monitoring
Revocation (updated 12/19/2011)
Sanctioning (updated 10/24/2012)
Levels of Infraction
Administrative Review (updated 3/1/2012)
Administrative Review Process for Denial of Participation in IRS e-file
The Administrative Review Process for Sanctionng
Helpful Hints
Tips for Passing IRS Suitability Check
Tips for IRS e-file Monitoring Visits
