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Why a New Publication 1345?

The new edition of e-file Providers of Individual Income Tax Returns">Publication 1345, Handbook for Authorized IRS e-file Providers of Individual Income Tax Returns replaces the previous edition revised November, 2004. This publication continues to address only the rules and requirements for participation in IRS e-file by Authorized IRS e-file Providers (Providers) filing Individual Income Tax Returns and related forms and schedules.

Following is a brief description of changes included in this publication:

Stay Informed

Updated " Where to Get Additional Information" to include:

  • Added IRS.gov page locations for Modernized e-File information (updated 11/17/2009)
  • Removed reference to the Electronic Filing Bulletin Board which Individual e-file no longer uses to post operational information;
  • Added IRS.gov page locations for easier navigation;
  • Updated the information on how to report suspected tax fraud activity; and
  • Deleted information related to IRS e-file marketing material

Must Read Information

Updated " Must Read Information" as follows:

  • Added a description of IRS e-file and Modernized e-File (MeF) (updated 11/17/2009)

Updated " Publications for Individual Income Tax" as follows:

  • Updated to include publications for MeF (updated 11/17/2009)
  • Publication 1345 is now available in web content on IRS.gov "Authorized IRS e-file Providers e-filing of Individual Income Tax Returns" and
  • Publication 1345A is deleted

Updated " e-file">Safeguarding IRS e-file" as follows:

  • Included New IRS e-file Security and Privacy Standards

Updated " -file">Returns Filed Using IRS e-file" as follows:

Updated " Federal/State e-file" as follows: (updated 11/17/2009)

  • Added reference to MeF Federal/State Program

Electronic Return Origination

  • MeF uses business rules, not error reject codes (updated 11/17/2009)
  • MeF provides the Submission Identification Number (SID) in lieu of the DCN (updated 11/17/2009)
  • The ERO must always enter the paid preparer’s identifying information (name, address, EIN, when applicable and Preparer’s Tax Identification Number (PTIN)) in the appropriate fields of the electronic record.
  • An ERO must be diligent in recognizing fraud and abuse, reporting it to the IRS and preventing it when possible. Providers must cooperate with the IRS' investigations by making available to the IRS upon request, information and documents related to returns with potential fraud and abuse.
  • Taxpayers can now e-file returns with an Individual Tax Identification Number(ITIN)/(SSN) mismatch because of programming changes made in the IRS e-file system.
  • Taxpayers should not request a direct deposit into another individual’s bank account.
  • Taxpayers can now split direct deposits between up to three qualified accounts by using Form 8888.
  • For EFW payments, Electronic Return Originators (EROs) should have clients confirm their bank account and routing transit numbers as erroneous information results in rejected direct debits.
  • Taxpayers can make up to four estimated tax payments when filing Form 1040 series return electronically.
  • The IRS now accepts debit cards in addition to credit cards.
  • The IRS now accepts credit/debit card payments for "1040 advance payment of deficiency" and "trust fund recovery" balances due.
  • Updated the Electronic Federal Tax Payment System (EFTPS) section to include additional information regarding enrollment and requirements.
  • Taxpayers who cannot pay the balance due on Form 1040 series returns may use the Online Payment Agreement application at IRS.gov to request an installment agreement.
  • Taxpayers can now use their prior year Personal Identification Number (PIN) to authenticate electronic signatures.
  • More taxpayers can now electronically sign individual tax returns; we have updated the list of taxpayers ineligible for electronic signatures.
  • Deleted the paper signature sections as they are no longer applicable.
  • EROs may sign Forms 8879 and 8878 by rubber stamp, mechanical device (such as signature pen) or computer software program as described in Notice 2007-79.
  • Clarified information regarding the storage or records by an ERO and the copy of the tax return provided to the taxpayer.
  • Deleted reference to extension Form 2688 which is obsolete.

Transmission

  • MeF uses the "Originator Type" of "Online Filer" (updated 11/17/2009)
  • Clarified that Transmitters participating in Online Filing must provide the Internet Protocol (IP) information (IP Address, IP Date, IP Time and IP Time Zone of the computer the taxpayer uses to submit the return).
  • The taxpayer must adjust the electronic postmark to the time zone where the taxpayer resides to determine the postmark’s actual time.

Other Authorized IRS e-file Provider Activities

  • Added IRS e-file specification and MeF testing references for software developers (updated 11/17/2009)

IRS e-file Rules and Requirements

  • Added Submission Identification Number (SID) and Assurance Testing System (ATS) exceptions relating to MeF (updated 11/17/2009)

IRS e-file Glossary

  • Added definitions for Business Rules (BR), Electronic Management System (EMS), Modernized e-File (MeF) and Online Filing (updated 11/17/2009) 

Paperwork Reduction Act

Removed reference to the Western Area Distribution Center in relation to the accuracy of estimates as this center no longer exists.

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Page Last Reviewed or Updated: 2013-04-26