Additional Coding Requirements for Tax Software Companies that Participate in IRS Free File Program

 

The IRS requires tax preparation software firms that participate in the IRS Free File Program include the 3-letter FFF code on all paper tax returns created by their individual tax preparation software. The 3-letter FFF code should only be placed in the bottom left-hand corner of the first page of the Form 1040 that is filed as a paper return. The 3-letter FFF code and the 3-letter Source Code should be placed next to each other for consistency. If placing the 3-letter FFF code and the 3-letter Source Code next to each other is not possible, then above or below will be acceptable.

Example: The 3-letter FFF code and the 3-letter Source Code could be BCA-FFF or BCA FFF. A dash or a space is needed to separate the 3-letter FFF code and the 3-letter Source Code.