Features of the IRS e-file Application Using e-services
Now it's easier to apply to participate in IRS e-file!
The IRS e-file application is only available through the Internet-based business tools called “e-services”. Existing IRS e-file participants can also use it to update their existing application whenever necessary.
Authorized e-file Providers who are active participants in IRS e-file and who e-file five (5) or more accepted individual or business tax returns in a calendar year can use the incentive e-services product Transcript Delivery System (TDS).
Individuals who would like to apply to participate in IRS e-file or submit updates to a prior approved IRS e-file application must register for e-services online by creating an electronic account and then accessing the IRS e-file application.
You can register for e-services or login by visiting the IRS.gov website. Choose the e-file link, then click on the e-services link under the tab For Tax Pro.
Existing participants of IRS e-file should periodically review their e-file application to ensure it is up to date. You must notify IRS within 30 days when changes such as telephone numbers, contact names, addresses, email addresses, etc. occur in your business. It is your responsibility to ensure the information on your e-file application is current and accurate.
Choose only the provider options and form types on the IRS e-file application for returns you intend to electronically file.
You can also delegate authorities to other individuals within your firm through IRS e-file application.
Features of the IRS e-file Application
A Delegated User is an individual within a Firm/Organization, other than a Principal or Responsible Official, who is authorized to use the e-services’ product. A Delegated User should be an employee, partner or other member of the Firm/Organization.
A Delegated User is appointed by the Principal or Responsible Official of a Firm/Organization. The individual should have a business relationship with the Firm/Organization. A Delegated User is not required to meet the same suitability standards as a Principal or Responsible Official. However, a Delegated User must register with e-services to access the IRS e-file application or the e-services’ incentive product. The actions of the Delegated User are the responsibility of the Principal or Responsible Official who appoints the individual.
Delegated Users will normally only be listed on one IRS e-file application. It is not necessary for a Delegated User to be listed on more than one IRS e-file application unless the Delegated User is affiliated with different Firms (TINs). However, if you have multiple Delegated Users on a single IRS e-file application, it is recommended that you limit the number of Delegated Users to 100.
The Principal or Responsible Official of a Firm/Organization has the ability to name Delegated Users who will be authorized to view and perform certain changes to the IRS e-file application. These features are referred to as Delegated Authorities. Delegated Users may also be given access to the e-services’ incentive product after your Firm/Organization is notified via email that you qualify. As a Delegated User, you will never receive eligibility notification even if an email address exists. The incentive product is the Transcript Delivery System.
Transmitter Test Status
You can now view the test status of each form you transmit to the IRS by accessing your IRS e-file application and clicking on the “FORMS” link. The form/format you selected for your transmitter provider option will be displayed in a table along with the status. The status is updated from “test” to “production” when you complete any required communication testing. The status is set back to “test” around the end of October for Forms 941 and 1041 which are transmitted through EMS. These are the only forms requiring renewed communications testing prior to each filing season.
Software Package Test Status
Software Developers can view the information they provided to the IRS about each of their software packages, the Software ID number that has been assigned by the IRS and the test status of a particular package. Principals and Responsible Officials have this authority and it can be assigned to a Delegated User as well.
Resources for IRS e-file Providers
Publication 3112, IRS e-file Application and Participation
Publication 1345, Handbook for Authorized IRS e-file Providers
For additional assistance, click on the On-line Tutorials under e-services or call e-help desk at 1-866-255-0654.