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e-file requirements for the 2013 Filing Season

This web page provides the latest information on the 1040 MeF/ Legacy Platform for Filing Season 2013.

Questions about the plan and information contained on this page should be sent to MEFMAILBOX@irs.gov.


MeF Primary 1040 e-File Platform for Filing Season 2013

After years of focus, we believe that the transition to MeF is largely done. Nearly all transmitters demonstrated that their platforms are fully interoperable with MeF and that they have no continuing need for legacy. Next filing season, MeF will be the only e-file platform and all Software Developers/Transmitters and States will be required to use it. For the vast majority of the industry we are already there. The majority of transmitters completed the filing season at 90% or greater MeF volume. The statistics for the season – which show 60% MeF and 40% Legacy are distorted by a few anomalies which overstate the numbers since most of the legacy volume came from preventive measures that the IRS took with a few of the largest volume transmitters while the February MeF issues were being diagnosed and resolved.

The IRS is systematically applying lessons learned from the 2012 filing season, and making key operational and performance enhancements to the MeF system. In anticipation of significant volume growth, the IRS is also substantially enhancing its performance testing and engineering capabilities to ensure solid performance throughout the filing season.


1040 Legacy Platform for Filing Season 2013

As a risk management step, the IRS will continue to maintain part of the 1040 Legacy system, however unlike last filing season, where some transmitters split volume across platforms, the legacy platform will be a "cold" backup that will not generally be available. We are maintaining this dormant capacity because we understand that a few transmitters may make a business decision to also maintain some level of compatibility with legacy, and the IRS is willing to facilitate that choice. We do not expect that there will be many software developers/transmitters or States that will support the legacy platform for one more year.

  • Only the most frequently used 25 forms and schedules will be supported in the legacy platform. These forms/schedules represent the majority of the e-file volume. Below is a list of supported forms.

  • Fed/State processing will be available in the legacy platform. Software developer/transmitter and States need to negotiate with each other if they will support State return processing through the legacy platform.

  • Software Developers/Transmitters will need to pass PATS testing and participate in the 1040 legacy platform controlled launch at the beginning of the filing season (additional information is forthcoming) if they plan to support the legacy platform.

  • Because this system will be maintained as a cold backup, the IRS will not publish procedures for when access to the legacy platform would be allowed. Rather, all of the IRS’s attention and procedures are focused on managing any issues that arise with MeF within acceptable time frames. A full root-cause analysis has been performed on issues that arose in 2012 with MeF, and remediation steps have been taken to address those issues moving forward.

  • Check back to this web page for future updates.

1040 Legacy Contingency Supported Forms PY2013

 

Form Name
1040 U.S. Individual Income Tax Return
1040A U.S. Individual Income Tax Return
1040EZ Income Tax Return for Single and Joint Filers With No Dependents
1040 (Sch A) Itemized Deductions
1040 (Sch B) Interest and Ordinary Dividends
1040 (Sch C) Profit or Loss From Business (Sole Proprietorship)
1040 (Sch D) Capital Gains and Losses
1040 (Sch E) Supplemental Income and Loss
1040 (Sch EIC) Earned Income Credit
1040 (Sch SE) Self-Employment Tax
1099R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.
2106 Employee Business Expenses
2106EZ Unreimbursed Employee Business Expenses
2210 Underpayment of Estimated Tax by Individuals, Estates, and Trusts
2441 Child and Dependent Care Expenses
4562 Depreciation and Amortization (Including Information on Listed Property)
8283 Noncash Charitable Contributions
8812 Additional Child Tax Credit
8829 Expenses for Business Use of Your Home
8863 Education Credits (American Opportunity and Lifetime Learning Credits)
8867 Paid Preparer's Earned Income Credit Checklist
8880 Credit for Qualified Retirement Savings Contributions
8888 Allocation of Refund (Including Savings Bond Purchases)
W-2 Wage and Tax Statement (Info Copy Only)
8949 Sales and Other Dispositions of Capital Assets
Page Last Reviewed or Updated: 10-Apr-2014