Participation in IRS e-file
Authorized IRS e-file Providers (Providers) must adhere to applicable IRS e-file rules and requirements to continue participation in IRS e-file. The IRS e-file rules and requirements are included in Revenue Procedure 2007-40, throughout Publication 3112, and in other IRS e-file publications and notices on the IRS Web site. Providers must adhere to all applicable IRS e-file rules and requirements regardless of where published.
Providers should familiarize themselves with the revenue procedure, the e-file publications, and e-file information on the IRS Web site (irs.gov) to ensure compliance with requirements for participation in IRS e-file.
Some rules and requirements are specific to the e-file activity performed by the Provider. Additional rules and requirements specific to the Provider’s e-file activity are included under each Provider Option. The list below, while not all-inclusive, applies to all Authorized IRS e-file Providers:
- Adhere to the advertising standards described in Publication 3112
- Clearly display the Provider’s “doing business as” name at all locations and sites including Web sites at which the Provider or a third party obtains information from taxpayers for electronic filing of returns by the Provider
- Cooperate with the IRS’ efforts to monitor Authorized IRS e-file Providers and investigate electronic filing fraud and abuse
- Comply with provisions for all e-file programs, including free file and pilot programs in which the Provider participates
- Ensure against the unauthorized use of its EFIN and/or ETIN, including not transferring its EFIN or ETIN to another entity when transferring the business by sale, gift, or other disposition
- Ensure the security of taxpayer information
- Make changes to the IRS e-file Application as described within the Publication 3112 in a timely manner
- next -