A Software Developer develops software for the purposes of formatting electronic return information according to IRS e-file specifications and/or transmitting electronic return information directly to the IRS. IRS e-file specifications are in some of the e-file publications mentioned earlier.
Software Developers must pass either acceptance or assurance testing. If a Provider is a Software Developer that performs no other role in IRS e-file but that of software development, its Principals and Responsible Officials do not have to pass a suitability check during the application process.
A Software Developer has a variety of responsibilities that include, but are not limited to the following:
Promptly correcting any software error causing returns to reject and distributing the correction
Ensuring its software creates accurate returns
Adhering to specifications provided by the IRS in publications