How does a large taxpayer originate the electronic submission of its own return(s)?
After a large taxpayer finishes preparing and signing its return, tax preparation software approved for electronic filing will provide the necessary instructions to originate the electronic submission of the return and authorize the filing of the return via IRS e-File. During this process the electronic return data is converted into the format defined by IRS for electronic filing.
According to Publication 3112, Application and Participation in IRS e-File, the taxpayer originates the electronic submission of a return by:
Electronically sending the return to a transmitter who will transmit the return to the IRS;
Directly transmitting the return to the IRS; or
Providing a return to an Intermediate Service Provider for processing prior to transmission to the IRS.