Publications for Individual Income Tax Returns
Handbook for Authorized IRS e-file Providers of Individual Income Tax Returns, provides rules and requirements for participation in IRS e-file of Individual Income Tax Returns and related forms and schedules. Violating a provision of this publication may subject the Authorized IRS e-file Provider (Provider) to sanctions. Providers should familiarize themselves with the Revenue Procedure 2007-40, 2007-26 I.R.B. 1488 (or the latest update) and e-file Application and Participation">Publication 3112, IRS e-file Application and Participation, to ensure compliance with requirements for participation in IRS e-file. The IRS updates Publication 1345 as needed. The most current information is available in this document.
Providers can download the latest published version of Publication 1345, but it may not be as current.
Another important publication for participants in individual IRS e-file is Publication 1346. This publication is in three parts:
- Part 1, File Specifications, contains file specifications and error reject conditions for individual e-file income tax returns;
- Part 2, Record Layouts, contains record layouts for forms and schedules associated with individual e-file income tax returns: and
- Part 3, Electronic Transmitted Documents, contains file specifications, error reject conditions, and record layouts for e-file forms that taxpayers file separately from the tax return.
For MeF technical and security information, refer to Modernized e-File (MeF) Guide for Software Developers and Transmitters">Publication 4164, Modernized e-File (MeF) Guide for Software Developers and Transmitters. Modernized e-File business rules (reject codes) are found broken out by the applicable tax year on Schemas and Business Rules for Forms 1040/4868 Modernized e-File (MeF).