An Intermediate Service Provider receives tax information from an ERO (or from a taxpayer who files electronically using a personal computer, modem and commercial tax preparation software), processes the tax return information and either forwards the information to a Transmitter or sends the information back to the ERO (or taxpayer for Online Filing).
The Intermediate Service Provider has a variety of responsibilities that include, but are not limited to the following:
Including its Electronic Filing Identification Number (EFIN) and the ERO’s
EFIN with all return information it forwards to a Transmitter
Serving as a contact point between its client EROs and the IRS, if requested
Providing the IRS with a list of each client ERO, if requested
Adhering to all applicable rules that apply to Transmitters
An Intermediate Service Provider must clearly display the firm’s “doing business as” name at all locations and sites including Web sites at which the ERO or a third party obtains information from taxpayers for electronic origination of returns by the ERO.