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Provider Roles and Responsibilities

The roles and responsibilities of Providers relate to the e-file activity the firm is conducting. The firm identified its e-file activity by selecting the appropriate Provider Option in the IRS e-file Application. Each Provider Option is a different role and may have different responsibilities that relate specifically to the e-file activity of the firm. Some Providers may have more than one e-file business activity. For example, an ERO may also be a Transmitter. Providers must adhere to all IRS e-file rules and requirements applicable to their multiple e-file roles.

The following is a list of the possible e-file Provider Options:

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Page Last Reviewed or Updated: 25-Apr-2013