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Publication 1345 - Handbook for Authorized IRS e-file Providers of Individual Income Tax Returns (Updated 3/20/2014)

Stay Informed
    
Why a New Publication 1345?
    Where to Get Additional Information

Must Read
    
Publications for Individual Income Tax Returns
    Safeguarding IRS e-file
        
IRS e-file Security and Privacy Standards               
    "Returns Filed" Using IRS e-file
        
Returns Not Eligible for IRS e-file
        Submitting a Timely Filed Electronic Tax Return 
    Federal/State e-file

Electronic Return Origination
    
Obtaining, Handling and Processing Return Information from Taxpayers
        Safeguarding IRS e-file From Fraud and Abuse
        Verifying Taxpayer Identification Numbers (TINs)
        Be Aware of Non-Standard Information Documents
        Be Careful With Addresses
        Avoiding Refund Delays   
    Refund Returns
        Direct Deposits of Refunds
    Balance Due Returns
        Electronic Funds Withdrawal
        Credit or Debit Card Payments
        Electronic Federal Tax Payment System (EFTPS)
        Pay by Check
        Installment Agreement Requests
    Signing an Electronic Tax Return
        Electronic Signature Methods
        IRS e-file Signature Authorization (updated 3/20/2014)
        Electronic Signatures for EROs
        Electronic Signature Guidance for Forms 8878 and 8879 (updated 3/11/2014)
    Submitting the Electronic Return to the IRS
        Submission of Paper Documents to the IRS
    ERO Duties After Submitting the Return to the IRS
        Record Keeping and Documentation Requirements
        Providing Information to the Taxpayer
        Acknowledgements of Transmitted Return Data
        Resubmission of Rejected Tax Returns
        Advising Taxpayers About Refund Inquiries
        Refund Delays
        Refund Offsets 
    Other EROs
        IRS Sponsored Programs
        Employers Offering IRS e-file as an Employee Benefit
 
Transmission
    
Requirements
        Additional Requirements for Transmitters Participating in Online Filing
    Electronic Postmark
    Transmitting for Federal/State e-file

Other Authorized IRS e-file Provider Activities
    Intermediate Service Providers (updated 3/11/2014)    
        Additional Requirements for Intermediate Service Providers Participating in Online Filing 
    Software Developers (updated 3/11/2014)
        Additional Requirements for Software Developers Participating in Online Filing
        Additional Requirements for Software Developers Enabling Electronic Signatures for 
        Forms 8878 and 8879 (updated 3/11/2014)

 IRS e-file Rules and Requirements
    Tax Refund-Related Products
        Fee Restrictions
    Advertising Standards
        Disclosure of Tax Return Information
    Penalty Information for Authorized IRS e-file Providers

IRS e-file Glossary (updated 3/11/2014)

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Page Last Reviewed or Updated: 16-Apr-2014