Publication 1345, Handbook for Authorized IRS e-file Providers of Individual Income Tax Returns, provides rules and requirements for participation in IRS e-file of individual income tax returns and related forms and schedules. Violating a provision of this publication may subject the Authorized IRS e-file Provider (Provider) to sanctions. Providers should familiarize themselves with the Revenue Procedure 2007-40, 2007-26 I.R.B. 1488 (or the latest update) and Publication 3112, IRS e-file Application and Participation, to ensure compliance with requirements for participation in IRS e-file. The IRS revises Publication 1345 periodically. The most current information is available in this document.
Publication 4164, Modernized e-File (MeF) Guide for Software Developers and Transmitters. This publication outlines the communication procedures, transmission formats, business rules and validation procedures for returns e-filed through the Modernized e-File (MeF) system.