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Revision of the IRS e-file Application Required

The following situations are changes that require revision of the IRS e-file Application:

  • The Provider is functioning solely as a Software Developer or Reporting Agent and intends to do business as an ERO, Intermediate Service Provider or Transmitter
  • An additional Principal or Responsible Official is being added
  • A Principal or Responsible Official is changed
  • A Principal or Responsible Official must be deleted

These revised applications (except when deleting a Principal or Responsible Official) must be signed electronically and submitted. Fingerprint cards or evidence of professional status for new Principals and Responsible Officials of the firm are required unless the individual is listed as a Principal or Responsible Official on the application of a Provider currently participating in IRS e-file.

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Page Last Reviewed or Updated: 21-Apr-2014