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For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return


Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

Publication 1345 - Handbook for Authorized IRS e-file Providers of Individual Income Tax Returns

Stay Informed
Why a New Publication 1345?
    Where to Get Additional Information

Must Read
Publications for Individual Income Tax Returns
    Safeguarding IRS e-file
        IRS e-file Security and Privacy Standards               
    "Returns Filed" Using IRS e-file
        Returns Not Eligible for IRS e-file
        Submitting a Timely Filed Electronic Tax Return 
    Federal/State e-file

Electronic Return Origination
Obtaining, Handling and Processing Return Information from Taxpayers
        Safeguarding IRS e-file From Fraud and Abuse (Updated 08/19/2015)
        Verifying Taxpayer Identification Numbers (TINs)
        Be Aware of Non-Standard Information Documents
        Be Careful With Addresses
        Avoiding Refund Delays   
    Refund Returns
        Direct Deposits of Refunds
    Payment Options for Taxpayers (8/16/2016)
        Electronic Funds Withdrawal
        IRS Direct Pay 
        Credit or Debit Card Payments
        Electronic Federal Tax Payment System (EFTPS)
        Pay by Cash 
        Pay by Check or Money Order
        Installment Agreements
    Signing an Electronic Tax Return
        Electronic Signature Methods
        IRS e-file Signature Authorization (updated 3/14/2017)
        Electronic Signature Guidance for Forms 8878 and 8879 (updated 11/06/2014)
        Electronic Signatures for EROs
    Submitting the Electronic Return to the IRS (updated 11/23/2016)
        Submission of Paper Documents to the IRS
    ERO Duties After Submitting the Return to the IRS
        Record Keeping and Documentation Requirements
        Providing Information to the Taxpayer
        Acknowledgements of Transmitted Return Data
        Resubmission of Rejected Tax Returns
        Advising Taxpayers About Refund Inquiries
        Refund Delays
        Refund Offsets 
    Other EROs
        IRS Sponsored Programs
        Employers Offering IRS e-file as an Employee Benefit
Requirements (Updated 11/23/2016)
        Additional Requirements for Transmitters Participating in Online Filing
    Electronic Postmark
    Transmitting for Federal/State e-file

Other Authorized IRS e-file Provider Activities
    Intermediate Service Providers (updated 3/11/2014)    
        Additional Requirements for Intermediate Service Providers Participating in Online Filing 
    Software Developers (updated 06/13/2016)
        Additional Requirements for Software Developers Participating in Online Filing
        Additional Requirements for Software Developers Enabling Electronic Signatures for 
        Forms 8878 and 8879 (updated 3/11/2014)

 IRS e-file Rules and Requirements
    Tax Refund-Related Products
        Fee Restrictions
    Advertising Standards
        Disclosure of Tax Return Information
    Penalty Information for Authorized IRS e-file Providers (Updated 08/20/2015)

IRS e-file Glossary (updated 11/23/2016)

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