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Using Third Parties for IRS e-file Related Activities

Authorized IRS e-file Providers may associate with third parties that are not Authorized IRS e-file Providers for related activities only if the third party agrees to adhere to all applicable requirements for participation in IRS e-file. The IRS may require the Provider to discontinue their association with third parties that are not adhering to IRS e-file requirements. The IRS may also sanction a Provider that knowingly and either directly or indirectly associates with a third party that is not adhering to applicable IRS e-file requirements.

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Page Last Reviewed or Updated: 2012-08-03