Changes to Your IRS e-file Application
Authorized IRS e-file Providers (Providers) should ensure that the IRS has current information by reviewing and updating their IRS e-file Applications. Providers may review their IRS e-file Application information electronically via e-services. A Principal, Responsible Official or a Delegated User authorized to revise an IRS e-file Application may submit all revisions.
Providers must submit updates within thirty days of a change of any information. It is important to provide updates such as, changes to business structure, Principals, Responsible Officials, addresses and telephone numbers and to remove individuals no longer associated with the firm, including deceased individuals. The IRS needs current information to be able to contact Providers and obtain or provide important information.
If a Principal or Responsible Official loses their professional status, the firm must update its e-file application and provide the required fingerprints of the individual.
The IRS removes deceased individuals including Principals, Responsible Officials, and Delegated Users from the e-file application if the Provider does not remove the individual within 30 days of the date of death. The IRS also removes Providers from participation in IRS e-file when it receives undeliverable mail or is unable to contact a Provider. Until the Provider updates the information, the IRS rejects all returns submitted by the Provider.
NOTE: Changes submitted on an IRS e-file Application do not change the address of record for a business’ tax records, just as a change to tax records does not automatically update information on a Provider’s IRS e-file Application.