Apply to participate in IRS e-file using the IRS e-file Application (after registering for e-Services). Applying is a three step process. This applies to all applicants to be Authorized IRS e-file Providers that want to develop software or e-file Forms 56, 720, 940, 941, 944, 990 series, 1040 series, 1041, 1065, 1120 series, 1041, 2290, 8849, 9465, certain state income tax returns and extensions of time to file for individual, business, and exempt organization returns.
Filing state individual income tax returns electronically is an additional business decision. Federal/State e-file is cooperative tax filing between the IRS and most of the states that have income taxes. It allows both federal and state individual income tax returns to be filed electronically at one time. Each participating state has its own requirements, but all of the states require that applicants be accepted to participate in IRS e-file before they accept the applicant to participate in their state electronic filing programs.
There is also a Federal/State e-file option for the following business programs: 1041 (New York only), 1065 and 1120. Refer to the respective publications for more information regarding those Fed/State programs.
It is important that applicants become familiar with the rules and requirements for participation in IRS e-file by reading the applicable IRS e-file documents.
The revenue procedure, publications and other information about IRS e-file and related topics, including state filing information are available on the IRS Web site. Applicants with questions, or who do not know where to begin may call IRS e-Help, toll-free at (866) 255-0654 for assistance.
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.
IRS e-f i l e Publications The IRS issues various publications that contain the requirements for participating in IRS e-file. You should read the applicable publications for your business needs. The publications are intended to supplement the revenue procedure but do not supersede it. However, the publications and IRS.gov have the same legal force and effect as the revenue procedure. Violating a provision of the publications may subject the Provider to sanctions (see Sanctioning later in this publication).
Publ ication 3112 , IRS e-file Application and Participation, which you are reading, provides important information regarding the IRS e-file Application process. It also contains the rules for participation in IRS e-file that are applicable to all Authorized IRS e-file Providers. (Available only online at IRS.gov).
Publ icat ion 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. (Available only online at IRS.gov).
Publ ication 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 f or transmission to the IRS of Individual Income Tax Returns.
Publ ication 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.
Publ ication 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.
Publ ication 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.
Publ ication 1438-A, (Supplement) 1041 e-file Program, U.S. Income Tax Return for Estates and Trusts provides graphic exhibits of Form 1041 and its |accompanying forms and schedules showing the field numbers for each line of the tax forms and schedules.
Publ ication 1474, Technical Specifications Guide For Reporting Agent Authorization For Magnetic Tape/Electronic Filers and Federal Tax Depositors, contains technical file specifications for Reporting Agents.
Publ ication 3823, Employment Tax e-file System User Guide, contains the procedural guidelines and validation criteria for the Employment Tax e-file System.
Publ ication 4162 , Modernized e-file Test Package for Form 1120/1120S/1120-F/7004, contains the test scenarios for Corporate Assurance Testing by Software Developers of 1120/1120S/1120-F/7004 software.
Publ ication 4163, Modernized e-file (MeF) Information for Authorized IRS e-file Providers and Large Taxpayers (Corporations, Partnerships and Tax Exempt Organizations), contains rules and other specific information for e‑file of Forms 1120/1120S.
Publ ication 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.
Publ icat ion 4205 , Modernized e-file Test Package for Exempt Organization Filings, contains the instructions and test case scenarios for software developers and transmitters to use for Assurance Testing System (ATS) of Forms 990, 990-EZ, 990-N, 990-PF, 1120-POL, and 8868.
Publ ication 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.
Publ ication 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.
Implementing Documents The IRS may conduct pilot programs looking for ways to improve and simplify IRS e-file. The IRS may conduct Pilot Programs within a limited geographic area or with a limited taxpayer or practitioner community. The rules for pilot programs are contained in implementing documents referred to as “Memoranda of Understanding” (MOU) or “Memoranda of Agreement” (MOA). The implementing document has the same force as the revenue procedure.
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