3.42.4 IRS e-file for Business Tax Returns

Manual Transmittal

September 14, 2016

Purpose

(1) This transmits revised IRM 3.42.4, Electronic Tax Administration, IRS e-file for Business Tax Returns.

Scope

IRM 3.42.4 provides a consolidated source for researching information regarding the Business e-file Programs and E-Payment Product Options and the applicable Policies, Guidelines and Procedures for receiving and processing electronic returns and payments.

Material Changes

(1) Editorial changes were made throughout the IRM.

(2) Updated ATS begin date to October 31, 2016 throughout the IRM.

(3) Removed references to Publication 3823 and Publication 4478. These publications are obsolete.

(4) IRM 3.42.4.1.1.1 added EUP user role for 94x On-Line Signature PIN Registration

(5) IRM 3.42.4.2 removed references for 94x Legacy. 94x Legacy retired December 2015.

(6) IRM 3.42.4.2.1.2 (3) reworded for clarity. Listing was updated to remove Form 8271, Form 8830, Form 8860, Form 8861, and Form 8884 as forms to be filed with EO series returns.

(7) IRM 3.42.4.2.1.3 added Form 8949 as a form to file with Form 1065.

(8) IRM 3.42.4.2.1.4 added Form 8288-A, Form 8805 and Form 8938 to chart as forms accepted with Form 1120 series returns. Removed Form 8907 since no longer accepted for the Form 1120 series returns.

(9) IRM 3.42.4.2.1.5 added information for Employment Taxes for the ABLE Act.

(10) IRM 3.42.4.2.1.7 added paragraph for MeF being modified in 2017.

(11) IRM 3.42.4.2.2 through IRM 3.42.4.2.2.4 removed subsections. 94x Legacy retired December 2015.

(12) IRM 3.42.4.2.3 through IRM 3.42.4.2.3.4 removed subsections. EMS retired 94x Legacy December 2015. Subsequent subsections renumbered.

(13) IRM 3.42.4.2.5.1 removed references for 94x Legacy. 94x Legacy retired December 2015.

(14) IRM 3.42.4.2.6 removed references for 94x Legacy. 94x Legacy retired December 2015.

(15) IRM 3.42.4.2.7 updated titles to Publication 1220, Publication 1239, and Publication 1187.

(16) IRM 3.42.4.3.2.1 removed references for 94x Legacy and updated references of 94x MeF. 94x Legacy retired December 2015. Updated IRM reference.

(17) IRM 3.42.4.3.2.2 updated title for subsection. removed references for 94x Legacy. 94x Legacy retired December 2015.

(18) IRM 3.42.4.3.3 removed subsection. EMS retired 94x Legacy December 2015. Subsequent subsections renumbered.

(19) IRM 3.42.4.3.2.5 updated IRM reference.

(20) IRM 3.42.4.3.3 removed references for EMS. EMS retired 94x Legacy December 2015.

(21) IRM 3.42.4.3.5 updated title of Subsection and removed reference to 94x Legacy. 94x Legacy retired December 2015. Removed IRS Agent and replaced with Financial Agent. IRS Agent is no longer used and removed from the e-file Application. Financial Agent was added to the e-file Application and will be effective June 2017.

(22) IRM 3.42.4.4.1 updated Identity Theft information.

(23) IRM 3.42.4.4.2.1 removed references for 94x Legacy. 94x Legacy retired December 2015.

(24) IRM 3.42.4.4.7 removed subsection. EMS retired 94x Legacy December 2015.

(25) IRM 3.42.4.5 removed references for 94x Legacy. 94x Legacy retired December 2015.

(26) IRM 3.42.4.5.1 removed reference for 94x Large Taxpayer as a participant.

(27) IRM 3.42.4.5.2 updated title of subsection and removed reference to 94x Legacy. 94x Legacy retired December 2015.

(28) IRM 3.42.4.5.3.3 added section information for Certification Program for Professional Employer Organizations (CPEOs). Subsequent subsections renumbered.

(29) IRM 3.42.4.5.3.4 removed note for 94x On-Line Signature PINs not processed for an interim between programs.

(30) IRM 3.42.4.5.3.6 removed section. Section pertained to 94x Legacy. 94x Legacy retired December 2015.

(31) IRM 3.42.4.5.3.5 revised for clarity.

(32) IRM 3.42.4.5.4.1 removed references for 94x Legacy. 94x Legacy retired December 2015.

(33) IRM 3.42.4.5.4.2 replaced CDB with MeF 94x PIN application. Updated Form 8879-EX for ETEC PIN Signature.

(34) IRM 3.42.4.5.5 removed references for 94x Legacy. 94x Legacy retired December 2015.

(35) IRM 3.42.4.6 added Revenue Procedure 2016-33 .

(36) IRM 3.42.4.7 updated fax policy dated 11-19-2015.

(37) IRM 3.42.4.7.1 through IRM 3.42.4.7.2 updated subsections for prior year Form 1041 e-file Program for the signature process. Moved Subsections to IRM 3.42.4.7.4 through IRM 3.42.4.7.4.6 . Subsections subsequently renumbered.

(38) IRM 3.42.4.7.3 through IRM 3.42.4.7.5.8 were renumbered to IRM 3.42.4.7.1 through IRM 3.42.4.7.3.8 .

(39) IRM 3.42.4.7.1.6 removed reference to Form 8453-T.

(40) IRM 3.42.4.7.3 through IRM 3.42.4.7.3.8 removed references for 94x Legacy. 94x Legacy retired December 2015. Revised instructions for the 94x On-Line Signature PIN Registration.

(41) IRM 3.42.4.7.3.9 added section for the Justification of Change field.

(42) IRM 3.42.4.8.1 removed subsection. EMS retired 94x Legacy December 2015. Subsequent subsections renumbered.

(43) IRM 3.42.4.9.3 updated software id information for processing year 2017.

(44) IRM 3.42.4.13.4 updated partnership e-file penalites.

(45) IRM 3.42.4.15 updated title of subsection and removed reference to 94x Legacy. 94x Legacy retired December 2015.

(46) IRM 3.42.4.15.2 updated title of subsection and removed reference to 94x Legacy. 94x Legacy retired December 2015.

(47) IRM 3.42.4.15.4 updated title of subsection and removed reference to 94x Legacy. 94x Legacy retired December 2015.

(48) IRM 3.42.4.15.5 updated title of subsection and removed reference to 94x Legacy. 94x Legacy retired December 2015. Updated extensions for Form 1065 and Form 1065-B.

(49) IRM 3.42.4.15.5 (4) reworded for clarity. Updated extension of time for 1041.

(50) IRM 3.42.4.15.6 updated title of subsection and removed reference to 94x Legacy. 94x Legacy retired December 2015.

(51) IRM 3.42.4.15.7 removed references for 94x Legacy. 94x Legacy retired December 2015.

(52) IRM 3.42.4.16.1 and IRM 3.42.4.16.2 removed subsection. 94x Legacy retired December 2015.

(53) IRM 3.42.4.16.4 moved to IRM 3.42.4.16. Renumbered subsequent subsection.

(54) IRM 3.42.4.18 added note for M-TRDB.

(55) IRM 3.42.4.19.4.1 removed subsection. EMS retired 94x Legacy December 2015.

(56) IRM 3.42.4.23 removed CDB information and replaced with MeF 94x PIN Registration System. 94x Legacy retired December 2015.

(57) IRM 3.42.4.25.1 removed reference to obsolete IRM 1.15.29.

(58) IRM 3.42.4.26.1 removed references for 94x Legacy. 94x Legacy retired December 2015.

(59) IRM 3.42.4.26.2 removed subsection. 94x Legacy retired December 2015.

(60) IRM 3.42.4.27 removed references for 94x Legacy. 94x Legacy retired December 2015.

(61) IRM 3.42.4.28 removed references for 94x Legacy. 94x Legacy retired December 2015.

(62) IRM 3.42.4.28.1 and IRM 3.42.4.28.2 removed subsections. 94x Legacy retired December 2015.

(63) IRM 3.42.4.31 removed reference to obsolete Form 5715.

(64) IRM 3.42.4.31.2 removed reference to obsolete Form 5715.

(65) IRM 3.42.4.33 removed references for 94x Legacy. 94x Legacy retired December 2015.

(66) IRM 3.42.4.34 removed references for 94x Legacy. 94x Legacy retired December 2015.

(67) IRM 3.42.4.35 removed references for 94x Legacy. 94x Legacy retired December 2015.

(68) IRM 3.42.4.35.1 removed references for 94x Legacy. 94x Legacy retired December 2015.

(69) IRM 3.42.4.36 removed references for 94x Legacy. 94x Legacy retired December 2015.

(70) IPU 16U1086 issued 06-17-2016. IRM 3.42.4.2.1.10 updated to reflect 50 year retention on M-TRDB for MeF Form 1120 series returns.

(71) IPU 16U1086 issued 06-17-2016. Mail stop for the Cincinnati e-help Desk was updated to 2701G throughout the IRM 3.42.4.

Effect on Other Documents

IRM 3.42.4 dated September 29, 2015 (effective October 1, 2015) is superseded. This IRM also incorporates the following IRM Procedural Update (IPU) - 16U1086.

Audience

The intended audience includes e-file Headquarter Operations, Electronic Products and Services Support (EPSS) Organization, Submission Processing Campus Operations, including Tax Examiners and other Submission Processing Campus Support Sections, Customer Account Services (CAS) Operations, Territory Operations, Area Operations, Taxpayer Assistance Centers (TAC), Stakeholder, Partnership, Education and Communication (SPEC), Stakeholder Liaison, and other applicable functions and communicators.

Effective Date

(10-01-2016)


Linda J. Brown
Acting Director, Submission Processing
Wage and Investment Division

Introduction to IRM 3.42.4, IRS e-file for Business Tax Returns

  1. This section provides a brief introduction to IRS e-file for Business, the process that allows submission of business tax return data to the Internal Revenue Service (IRS) using electronic records, filing via "IRS Business e-file Programs" .

    Note:

    Electronic returns must contain the same information as comparable returns filed entirely on paper documents.

  2. IRM 3.42.4 provides consolidated comprehensive guidelines for Submission Processing Campuses (SPCs), regarding electronic processing of Business Tax Returns and the applicable e-file processes and procedures required to resolve account inquiries and processing errors related to the IRS electronic processing systems.

  3. IRM 3.42.4 is used as a comprehensive reference source for the following IRS Operations:

    • e-File Services Headquarter Operations

    • Electronic Products and Services Support (EPSS) Organization

    • Submission Processing Campus Tax Examiners

    • Other e-file Support Staff

    • Customer Account Services (CAS) Operations

    • Territory Operations

    • Area Operations

    • Taxpayer Assistance Center Operations

    • SPEC (Stakeholder, Partnership, Education and Communications)

    • Stakeholder Liaison

    • Other applicable Functions and Communicators

  4. Review Revenue Procedure 2007-40, Authorized IRS e-file Provider Responsibilities, to learn of Provider roles and of their obligations to the Internal Revenue Service (IRS), taxpayers, and other participants in IRS e-file.

e-services

  1. Potential e-file participants must first register and confirm for e-services before the IRS e-file Application can be submitted electronically.

  2. IRS e-file participants use e-services to submit and maintain their IRS e-file Application.

  3. e-services is an IRS interactive communication tool available 24 hours a day, 7 days a week from almost any computer with an internet connection.

  4. e-services offers the following suite of internet-based business tools to the eligible e-filer:

    • Registration

    • IRS e-file Application

    • Taxpayer Identification Number (TIN) Matching

    • Transcript Delivery System (TDS)

  5. Reporting agents can access TDS via e-services.

  6. e-services is available to eligible business and individual e-file participants, such as:

    • Electronic Return Originators (EROs)

    • Transmitters

    • Software Developers

    • Reporting Agents

    • Financial Institutions

    • States

    • Certified Public Accountants (CPAs)

    • Tax Practitioners

    For more information on how to become an IRS e-file participant, review the following:

    • IRM 3.42.10, Authorized IRS e-file Providers

    • Publication 3112, IRS e-file Application and Participation

  7. e-services provides a faster way of obtaining service when conducting transactions with the IRS electronically, making electronic filing easier and more cost effective.

  8. To register to use e-services e-file participants must use the Integrated Enterprise Portal (IEP).

  9. For complete guidelines on using e-services, review IRM 3.42.8, e-services Procedures for Electronic Products and Services Support (EPSS).

Employee User Portal
  1. Special Modernized e-File (MeF) Roles determine the user right to access the Employee User Portal (EUP).

  2. A MeF Role ID number (5-10 characters) has been assigned to each category based on the user group and is required on the Online 5081.

  3. MeF user groups with access to tax returns have been categorized as follows:

    • e-help Operation

    • Tax Return Users (Examination, Collection, Statistics of Income (SOI), International, Submission Processing Campus functions such as Error Resolution System (ERS), Unpostable, Reject Examiners, Accounting, Entity, and Customer Service)

    • Return and Income Verification Services (RAIVS) Units

    • ERS Tax Examiners

  4. MeF Roles allow a user to view 100 percent of the tax return data including forms, schedules and attachments, including binary attachments, as they would appear on paper.

  5. Online 5081 EUP User Roles are defined as follows on:

    • Help Desk User - MEFHLP_PR and MEFHLP (Testing) - (e-help Desk employees who assist third-party submitters to understand the results of MeF processing)

    • Help Desk User - PROD USER 94X ONLINE PIN REG EHELP_PR - (production role provides access to EPSS e-help Desk application in production to process PIN application)

    • Employee User - BTXRTNAFG_PR - (Employees who provide taxpayer copies of Business Master File (BMF) tax returns/extensions without any IRS-generated data)

    • ERS User - BTXRTNERS_PR - (Employees who use the ERS system to process BMF tax returns/extensions)

    • Tax Return User - BTXRTNV_PR - (Employees who use the entire tax return data in their function)

    Note:

    For additional information review the MeF Return Request Display (RRD) User Guide located on the EPSS MeF page at EPSS Research Portal

    .

Integrated Enterprise Portal
  1. The Integrated Enterprise Portal (IEP) is the internet method that allows users to complete the IRS e-file Application, after first registering to become a user of e-services and to gain access to IRS electronic products.

  2. The IEP provides a "fast and free" filing option for filers that use the MeF System to transmit returns via the Internet. The IEP also provides the following:

    • Security Services that take care of user authentication and authorization

    • Tax Return and Document Submission Services that include Electronic Filer Identification Number (EFIN), Electronic Transmitter Identification Number (ETIN) verification, file uncompress, site indicator, timestamp and virus detection

  3. For instructions on how to become an IRS e-file participant and to learn the guidelines for using the Integrated Enterprise Portal (IEP), review the following:

    • IRM 3.42.10, Authorized IRS e-file Providers

    • IRM 3.42.8, e-services Procedures for Electronic Products and Services Support (EPSS)

    • Publication 3112, IRS e-file Application and Participation

Other Applicable IRMs and Reference Documents

  1. IRM 3.42.4 must be used in conjunction with the following applicable reference documents and sections of the Internal Revenue Manual (IRM) to efficiently complete the electronic return process and to resolve account related issues or concerns of the Authorized IRS e-file Provider:

    • Rev. Proc. 2012-32, Requirements for completing and submitting Form 8655 Reporting Agent Authorization, effective 11/19/2012

    • Rev. Proc. 2007-40, Authorized IRS e-file Provider Responsibilities, effective 6/25/2007

    • EMS (Electronic Management System) e-help Web Interface User Manual

    • IRM 3.42.5,IRS e-file for Individual Income Tax Returns

    • IRM 3.42.7, EPSS Help Desk Support

    • IRM 3.42.8, e-services Procedures for Electronic Products and Services Support (EPSS)

    • IRM 3.42.10, Authorized IRS e-file Providers

    • IRM 21, Customer Account Services

    • IRM 3.17.277.1.4.1, IRS e-file Electronic Funds Withdrawal

    • Publication 1474, Technical Specification Guide for Reporting Agent Authorization and Federal Tax Depositors

    • Publication 3112, IRS e-file Application and Participation

    • Publication 4163, Modernized e-File (MeF) Information for Authorized IRS e-file Providers for Business Returns

    • Publication 4164, Modernized e-File (MeF) Guide for Software Developers and Transmitters

    • Publication 5078, Modernized e-File (MeF) Test Package (Business Submissions)

Overview of IRS e-file for Business

  1. The IRS continues to improve the products and services available to the Business e-filer. This section provides a brief overview of IRS e-file for Business. This section also describes other IRS electronic filing systems, their functionality and benefits to the electronic filer. Tax Examiners, e-help Desk and others assigned will complete the actions described throughout this IRM, as applicable.

  2. Business e-file participants can file their returns electronically as follows:

    Modernized e-File (MeF) Program
    Excise Returns Form 720, Form 2290 and Form 8849
    Exempt Organization Returns Form 990, Form 990-EZ, Form 990-N, Form 990-PF, Form 1120-POL, Form 8868 and Form 7004
    Partnership Returns Form 1065, Form 1065-B and Form 7004
    Corporation Returns Form 1120, Form 1120-F, Form 1120S and Form 7004
    Employment Tax Returns Form 940, Form 940-PR, Form 941, Form 941-PR, Form 941-SS, Form 943, Form 943-PR, Form 944, and Form 945
    Estate and Trust Returns Form 1041

Modernized e-File (MeF) Programs

  1. Business tax return data transmitted for Modernized e-File (MeF) Programs are transmitted electronically using the following two methods:

    • Application to Application (A2A)

    • Internet Filing Application (IFA)

  2. MeF transmissions are transmitted using Simple Object Access protocol (SOAP). Tax Returns/documents (which are attached to the transmission) are formatted in eXtensible Mark up Language (XML) based on IRS published schemas. To review the applicable program related publications for the type of returns that may be e-filed, see IRM 3.42.4.6, e-file Revenue Procedures and Program Publications.

  3. For guidelines about becoming a participant in IRS e-file, review Publication 4163, Modernized e-File (MeF) Information for Authorized IRS e-file Providers for Business Returns.

MeF Excise Tax e-Filing and Compliance (ETEC) Program
  1. Certain Excise Tax Returns can be filed electronically. The following forms are available:

    • Form 2290, Heavy Highway Vehicle Use Tax Return

    • Form 720, Quarterly Federal Excise Tax Return

    • Form 8849, Claim for Refund of Excise Taxes

  2. Form 720, Form 2290, and Form 8849 are accepted only in the eXtensible Mark-up Language (XML) format, designed for the MeF Platform.

  3. The American Jobs Creation Act of 2004 established the following mandate:

    • Requiring taxpayers who file Form 2290listing 25 or more qualifying trucks to e-file effective for tax periods beginning on or after 1/1/2006.

    • Requiring IRS to develop electronic capability to file Form 8849 and process certain refunds within 20 days as opposed to the 45 day time frame. Refunds electronically filed on Form 8849 with Schedules 2, 3, or 8 are to be processed within 20 days. All other Form 8849 claims will have a 45 day time frame.

  4. The Form 8849 does not follow normal processing by going through the Generalized Mainline Framework (GMF) and posting to IDRS. If there are any questions about the taxpayer's account after the form has been accepted electronically, the taxpayer must call the Excise toll-free number, 1-866-699-4096.

  5. Research the following Publications for additional information:

    • Publication 4163, Modernized e-File (MeF) Information for Authorized IRSe-file Providers for Business Returns

    • Publication 4164, Modernized e-File (MeF) Guide for Software Developers and Transmitters

    • Publication 5078, Modernized e-File (MeF) Test Package Business Submissions

  6. MeF ETEC filers can pay using the Electronic Federal Tax Payment System (EFTPS) and using Electronic Funds Withdrawal(EFW).

  7. MeF ETEC accepts the following applicable forms and schedules electronically:

    MeF Excise Tax e-Filing and Compliance (ETEC) Forms and Schedules
    Parent Form Attachment to Parent Form
    Form 720 Form 6197
    Form 6627
    Form 8833
    Form 2290 Schedule 1 (Form 2290)
    Form 8849 Schedule 1 (Form 8849)
    Schedule 2 (Form 8849)
    Schedule 3 (Form 8849)
    Schedule 5 (Form 8849)
    Schedule 6 (Form 8849)
    Schedule 8 (Form 8849)
Form 990 MeF Programs
  1. Thresholds for filing Form 990-N, Electronic Notice (e-Postcard) for Tax Exempt Organizations Not Required to File Form 990 or Form 990-EZ, have increased from $25,000 to $50,000. Small tax exempt organizations whose annual gross receipts are normally $50,000 or less can e-file the Form 990-N.

  2. The following EO returns are received and processed by Ogden Submission Processing Campus (OSPC):

    • Form 990, Return of Organization Exempt From Income Tax

    • Form 990-EZ, Short Form Return of Organization Exempt From Income Tax

    • Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Trust Treated as a Private Foundation

    • Form 990-N, Electronic Notice (e-Postcard) for Tax Exempt Organizations Not Required to File Form 990 or Form 990-EZ

      Note:

      Form 990-N must be submitted electronically - there is no paper process for Form 990-N.

    • Form 1120-POL, U.S. Income Tax Return for Certain Political Organizations

    • Form 8868, Application for Extension of Time To File an Exempt Organization Return

    • Form 7004, Application for Automatic Extension of Time to File Certain Business Income Tax, Information, and Other Returns

      Note:

      Form 1120-POL is the only Exempt Organization return extended by Form 7004. All other EO forms use Form 8868 to extend the filing due date.

      Exception:

      Extensions are not allowed for Form 990-N.

  3. Form 8868: Extensions for all forms listed on Form 8868 can be filed electronically.

    Exception:

    Form 8868 for Form 8870, Information Return for Transfers Associated with Certain Personal Benefit Contracts, must be filed in paper format.

  4. Form 990: Schedule O (Form 990 or Form 990-EZ), Supplemental Information on Form 990 or Form 990-EZ, is a required attachment for Form 990, but is an optional attachment for Form 990-EZ.

  5. Form 990-EZ: For tax years 2010 and later, thresholds for filing Form 990-EZ are lowered. Organizations with annual gross receipts greater than or equal to $200,000 and total assets greater than or equal to $500,000 must file Form 990 rather than Form 990-EZ.

  6. Exempt organizations MeF filers can e-pay the balance due amount at the same time they e-file by authorizing an Electronic Funds Withdrawal (EFW). The EFTPS is also available to exempt organization MeF filers.

  7. The MeF System also allows exempt organizations to receive refunds via direct deposit.

  8. Form 990 MeF Programs accept the following forms and schedules electronically:

    Form 990 (Series) Exempt Organization MeF Programs Applicable Forms and Schedules
    Form Number Title Attached to Form
    Form 990 Return of Organization Exempt From Income Tax
    Form 990-EZ Short Form Return of Organization Exempt From Income Tax
    Form 990-N Electronic Notice (e-Postcard) for Tax Exempt Organizations not Required to File Form 990 or 990–EZ
    Form 990-PF Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation
    Form 990 Sch A Public Charity Status and Public Support 990/EZ
    Form 990 Sch B Schedule of Contributors 990/EZ/PF
    Form 990 Sch C Political Campaign and Lobbying Activities 990/EZ
    Form 990 Sch D Supplemental Financial Statements 990
    Form 990 Sch E Schools 990/EZ
    Form 990 Sch F Statement of Activities Outside the United States 990
    Form 990 Sch G Supplemental Information Regarding Fundraising or Gaming Activities 990/EZ
    Form 990 Sch H Hospitals 990
    Form 990 Sch I Grants and Other Assistance to Organizations, Governments, and Individuals in the United States 990
    Form 990 Sch J Compensation Information 990
    Form 990 Sch K Supplemental Information on Tax Exempt Bonds 990
    Form 990 Sch L Transactions with Interested Persons 990/EZ
    Form 990 Sch M Non-Cash Contributions 990
    Form 990 Sch N Liquidation, Termination, Dissolution or Significant Disposition of Assets 990/EZ
    Form 990 Sch O Supplemental Information to Form 990 or 990-EZ 990/EZ
    Form 990 Sch R Related Organizations and Unrelated Partnerships 990
    Form 851 Affiliation Schedule 990/EZ/PF/POL
    Form 1040 Sch F Profit or Loss From Farming 990/EZ/PF
    Form 1118 Foreign Tax Credit - Corporations POL
    Form 1118 Sch I Reduction of Foreign Oil and Gas Taxes POL
    Form 1118 Sch J Adjustments to Separate Limitation Income (Loss) Categories for Determining Numerators of Limitation Fractions, Year-End Recharacterization Balances, and Overall Foreign Loss Account Balances POL
    Form 1118 AMT Foreign Tax Credit - Corporations Alternative Minimum Tax POL
    Form 1120-POL U.S. Income Tax Return For Certain Political Organizations
    Form 1120 Sch D Capital Gains and Losses POL
    Form T (Timber) Forest Activities Schedule 990/EZ/PF
    Form 926 Return by a U.S. Transferor of Property to a Foreign Corporation 990/EZ/PF
    Form 970 Application to Use LIFO Inventory Method 990/EZ/PF/POL
    Form 2220 Underpayment of Estimated Tax by Corporations PF
    Form 2439 Notice to Shareholder of Undistributed Long-Term Capital Gains 990/EZ/PF/POL
    Form 3115 Application for Change in Accounting Method 990/EZ/PF/POL
    Form 3468 Investment Credit 990/EZ/PF/POL
    Form 3800 General Business Credit POL
    Form 4136 Credit for Federal Tax Paid on Fuels POL
    Form 4255 Recapture of Investment Credit 990/EZ/PF/POL
    Form 4466 Corporation Application for Quick Refund of Overpayment of Estimated Tax PF/POL
    Form 4562 Depreciation and Amortization (Including Information on Listed Property) 990/EZ/PF/POL
    Form 4684 Casualties and Thefts 990/EZ/PF
    Form 4797 Sale of Business Property 990/EZ/PF/POL
    Form 5471 Information Return of U.S. Persons with Respect to Certain Foreign Corporations 990/EZ/PF
    Form 5471 Sch J Accumulated Earnings and Profits (E&P) of Controlled Foreign Corporation 990/EZ/PF
    Form 5471 Sch M Transactions Between Controlled Foreign Corporation and Shareholders or Other Related Persons 990/EZ/PF
    Form 5471 Sch O Organization or Reorganization of Foreign Corporation and Acquisitions and Dispositions of its Stock 990/EZ/PF
    Form 5713 International Boycott Report 990/EZ/PF/POL
    Form 5713 Sch A International Boycott Factor (Section 999(c)(1)) 990/EZ/PF/POL
    Form 5713 Sch B Specifically Attributable Taxes and Income (Section 999(c)(2)) 990/EZ/PF/POL
    Form 5713 Sch C Tax Effect of the International Boycott Provisions 990/EZ/PF/POL
    Form 5884 Work Opportunity Credit 990/EZ/PF/POL
    Form 6478 Biofuel Producer Credit 990/EZ/PF/POL
    Form 6765 Credit for Increasing Research Activities 990/EZ/PF/POL
    Form 6781 Gains and Losses From Section 1256 Contracts and Straddles 990/EZ/PF
    Form 7004 Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns
    Form 8275 Disclosure Statement 990/EZ/PF
    Form 8275–R Regulation Disclosure Statement 990/EZ/PF
    Form 8283 Noncash Charitable Contributions 990/EZ/PF
    Form 8586 Low-Income Housing Credit 990/EZ/PF/POL
    Form 8594 Asset Acquisition Statement Under Section 1060 990/EZ/PF
    Form 8609 Sch A Annual Statement for Low-Income Housing Credit 990/EZ/PF/POL
    Form 8621 Return by a Shareholder of a Passive Foreign Investment Co. or Qualified Electing Fund 990/EZ/PF/POL
    Form 8697 Interest Computation Under the Look-Back Method for Completed Long Term Contracts 990/EZ/PF
    Form 8820 Orphan Drug Credit 990/EZ/PF/POL
    Form 8824 Like Kind Exchanges 990/EZ/PF
    Form 8825 Rental Real Estate Income and Expenses of a Partnership or an S Corporation 990/EZ/PF
    Form 8826 Disabled Access Credit 990/EZ/PF/POL
    Form 8833 Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b) 990/EZ/PF
    Form 8834 Qualified Electric Vehicle Credit 990/EZ/PF/POL
    Form 8835 Renewable Electricity Refined Coal and Indian Coal Production Credit 990/EZ/PF/POL
    Form 8844 Empowerment Zone Employment Credit 990/EZ/PF/POL
    Form 8845 Indian Employment Credit 990/EZ/PF
    Form 8846 Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips 990/EZ/PF/POL
    Form 8847 Credit for Contributions to Selected Community Development Corporations 990/EZ/PF/POL
    Form 8858 Information Return of U.S. Persons with Respect to Foreign Disregarded Entities 990/EZ/PF
    Form 8858 Sch M Transactions Between Foreign Disregarded Entity of a Foreign Tax Owner and the Filer or other Related Entities 990/EZ/PF
    Form 8864 Biodiesel and Renewable Diesel Fuels Credit 990/EZ/PF/POL
    Form 8865 Return of U.S. Persons With Respect to Certain Foreign Partnerships 990/EZ/PF
    Form 8865 Sch K-1 Partner's Share of Income, Deductions, Credits, etc. 990/EZ/PF
    Form 8865 Sch O Transfer of Property to a Foreign Partnership (under section 6038B) 990/EZ/PF
    Form 8865 Sch P Acquisitions, Dispositions, and Changes of Interests In a Foreign Partnership (under Section 6046A) 990/EZ/PF
    Form 8868 Application for Extension of Time to File an Exempt Organization Return 8868
    Form 8874 New Markets Credit 990/EZ/PF/POL
    Form 8881 Credit for Small Employer Pension Plan Startup Costs 990/EZ/PF/POL
    Form 8882 Credit for Employer-Provided Childcare Facilities and Services 990/EZ/PF/POL
    Form 8883 Asset Allocation Statement Under Section 338 990/EZ/PF
    Form 8886 Reportable Transaction Disclosure Statement 990/EZ/PF
    Form 8896 Low Sulfur Diesel Fuel Production Credit 990/EZ/PF/POL
    Form 8900 Qualified Railroad Track Maintenance Credit 990/EZ/PF/POL
    Form 8903 Domestic Production Activities Deduction POL
    Form 8906 Distilled Spirits Credit 990/EZ/PF/POL
    Form 8908 Energy Efficient Home Credit 990/EZ/PF/POL
    Form 8910 Alternative Motor Vehicle Credit 990/EZ/PF/POL
    Form 8911 Alternative Fuel Vehicle Refueling Property Credit 990/EZ/PF/POL
    Form 8912 Credit to Holders of Tax Credit Bonds 990/EZ/PF/POL
    Form 8913 Credit for Federal Telephone Excise Tax Paid N/A
    Form 8923 Mine Rescue Team Training Credit 990/EZ/PF/POL
    Form 8925 Report of Employer-Owned Life Insurance Contracts 990/EZ/PF/POL
    Form 8932 Credit for Employer Differential Wage Payments 990/EZ/PF/POL
  9. Review the following publications for additional program guidelines:

    • Publication 4164, Modernized e-File (MeF) Guide for Software Developers and Transmitters

    • Publication 4163, Modernized e-File (MeF) Information for Authorized IRS e-file Providers for Business Returns

    • Publication 5078, Modernized e-File Test (MeF) Package (Business Submissions)

Form 1065 and Form 1065-B MeF Programs
  1. Form 1065, U.S. Return of Partnership Income and Form 1065-B, U.S. Return of Income for Electing Large Partnership are transmitted electronically via the programs listed below, using an eXtensible Mark-up Language (XML) format:

    • Form 1065 On-Line MeF Program

    • Form 1065-B On-Line MeF Program

    • Form 7004 On-Line MeF Program

    • Form 1065 MeF Program

    • Form 1065-B MeF Program

    • Form 7004 MeF Program

  2. MeF System Form 1065 and Form 1065-B returns, related forms and schedules are received and processed by the Ogden Submission Processing Campus.

  3. Form 1065 MeF filers can pay using EFTPS and they can also e-pay the balance due amount at the same time they e-file by authorizing an Electronic Funds Withdrawal (EFW).

  4. The MeF System allows users to also receive refunds via direct deposit.

  5. Assurance Testing System (ATS) will begin on October 31, 2016 for the Form 1065 MeF Program and Form 1065-B MeF Program.

  6. Form 1065/Form 1065-B MeF Programs accepts the following applicable forms and schedules electronically with the above referenced partnership return types:

    Form 1065 and Form 1065-B MeF Program Accepted Forms and Schedules
    Form 1065 Schedule M
    (Form 5471)
    Form 8820 Form 8883
    Form 1065-B Schedule O
    (Form 5471)
    Form 8824 Form 8886
    Schedule B-1
    (Form 1065)
    Form 5713 Form 8825 Form 8896
    Schedule C
    (Form 1065)
    Schedule A
    (Form 5713)
    Form 8826 Form 8900
    Schedule D
    (Form 1065)
    Schedule B
    (Form 5713)
    Form 8832 Form 8902
    Schedule F
    (Form 1040)
    Schedule C
    (Form 5713)
    Form 8833 Form 8903
    Schedule K-1
    (Form 1065)
    Form 5884 Form 8834 Form 8906
    Schedule K-1
    (Form 1065-B)
    Form 6252 Form 8835 Form 8908
    Schedule M-3
    (Form 1065/Form 1065-B)
    Form 6478 Form 8844 Form 8910
    Form 851 Form 6765 Form 8845 Form 8911
    Form 970 Form 6781 Form 8846 Form 8912
    Form 982 Form 8082 Form 8858 Form 8916–A
    Form 1125-A Form 8275 Schedule M
    (Form 8858)
    Form 8923
    Form 3115 Form 8275-R Form 8864 Form 8925
    Form 3468 Form 8283 Form 8865 Form 8932
    Form 4136
    with 1065-B only
    Form 8308 Schedule K-1
    (Form 8865)
    Form 8933
    Form 4255 Form 8586 Schedule O
    (Form 8865)
    Form 8936
    Form 4562 Form 8594 Schedule P
    (Form 8865)
    Form 8938
    Form 4684 Form 8609-A Form 8866 Form 8941
    Form 4797 Form 8611 Form 8873 Form 8949
    Form 5452 Form 8621 Form 8874 Form T (Timber)
    Form 5471 Form 8697 Form 8881
    Schedule J
    (Form 5471)
    Form 8716 Form 8882

    For additional information, review the following:

    • Publication 4163, Modernized e-File (MeF) Information for Authorized IRS e-file Providers for Business Returns

    • Publication 4164, Modernized e-FIle (MeF) Guide for Software Developers and Transmitters

    • Publication 5078, Modernized e-File (MeF) Test Package (Business Submissions)

  7. For Form 1065/Form 1065-B MeF waiver information, see IRM 3.42.4.13.4.

Form 1120, Form 1120-F, Form 1120S and Form 7004 MeF Programs
  1. Ogden Submission Processing Campus (OSPC) will receive and process the following MeF returns electronically for the following Corporate return types:

    • Form 1120, U.S. Corporation Income Tax Return

    • Form 1120-F, U.S. Income Tax Return of a Foreign Corporation

    • Form 1120S, U.S. Income Tax Return for an S Corporation

    • Form 1120X, Amended U.S. Corporation Income Tax Return

    • Form 7004, Application for Automatic Extension of Time to File Certain Business Income Tax, Information, and Other Returns

  2. Form 1120 family MeF filers can pay using EFTPS and they can also e-pay the balance due amount at the same time they e-file by authorizing an Electronic Funds Withdrawal (EFW).

  3. The MeF System allows users to receive refunds via direct deposit.

  4. MeF accepts the following applicable forms and schedules electronically:

    Form 1120, Form 1120-F, Form 1120S and Form 7004 MeF Programs Accepted Forms and Schedules
    Form 851 Schedule D
    (Form 1120S)
    Form 6478 Schedule M - (Form 8858)
    Form 926 Schedule K-1 (Form 1120S) Form 6765 Form 8864
    Form 970 Schedule M-3 (Form 1120S) Form 6781 Form 8865
    Form 972 Form 1120X Form 7004 Form 8865 - (Schedule O)
    Form 973 Form 1122 Form 8050 Form 8865 - (Schedule P))
    Form 982 Form 1125-A Form 8082 Form 8865 - (Schedule K-1)
    Form 1040 - (Schedule F) Form 1125-E Form 8275 Form 8866
    Form 1042-S Form 2220 Form 8275-R Form 8873
    Form 1118 Form 2439 Form 8283 Form 8874
    Form 1118 - (Schedule I) Form 3115 Form 8288-A Form 8881
    Form 1118 - (Schedule J) Form 3468 Form 8302 Form 8882
    Form 1118 - (Schedule K) Form 3800 Form 8586 Form 8883
    Form 1120 Form 4136 Form 8594 Form 8886
    Schedule B
    (Form 1120)
    Form 4255 Form 8609-A Form 8896
    Schedule D
    (Form 1120)
    Form 4466 Form 8611 Form 8900
    Schedule G
    (Form 1120)
    Form 4562 Form 8621 Form 8902
    Schedule H (Form 1120) Form 4626 Form 8697 Form 8903
    Schedule M-3
    (Form 1120)
    Form 4684 Form 8716 Form 8906
    Schedule N
    (Form 1120)
    Form 4797 Form 8805 Form 8908
    Schedule O (Form 1120) Form 5452 Form 8810 Form 8909
    Schedule PH (Form 1120) Form 5471 Form 8816 Form 8910
    Schedule UTP (Form 1120) Form 5471 - (Schedule J) Form 8820 Form 8911
    Form 1120-F Form 5471 - (Schedule M) Form 8824 Form 8912
    Schedule H
    (Form 1120-F)
    Form 5471 - (Schedule O) Form 8825 Form 8916
    Schedule I
    (Form 1120-F)
    Form 5472 Form 8826 Form 8916-A
    Schedule M-1 and M-2 (Form 1120-F) Form 5713 Form 8827 Form 8923
    Schedule M-3
    (Form 1120-F)
    Form 5713 - (Schedule A) Form 8832 Form 8925
    Schedule P
    (Form 1120-F)
    Form 5713 - (Schedule B) Form 8833 Form 8926
    Schedule S
    (Form 1120-F)
    Form 5713 - (Schedule C) Form 8834 Form 8931
    Schedule V
    (Form 1120-F)
    Form 5735 Form 8835 Form 8932
    Form 1120–L Form 5884 Form 8838 Form 8933
    Schedule M-3 (Form 1120-L) Form 5884-A Form 8844 Form 8936
    Form 1120-PC Form 5884-B Form 8845 Form 8938
    Schedule M-3 (Form 1120PC) Form 6198 Form 8846 Form 8941
    Form 1120S Form 6252 Form 8858 Form T
  5. Review IRM 3.42.4.13.3, Certain Corporations and Tax Exempt Organizations Waiver Procedures, for Waiver information.

  6. For more information you may also visit the Large Business and International (LB&I) Division or Tax-Exempt/Government Entities (TEGE) Division Web sites at www.irs.gov/efile.

Employment Tax MeF Program
  1. The Employment Tax Forms were added to the Modernized e-File (MeF) Program in January 2014.

  2. Returns received through the Modernized e-File (MeF) System Employment Tax e-file System must be transmitted in an eXtensible Mark-up Language (XML) format. For complete details regarding the file specifications, validation criteria and schemas needed to file electronically, review:

    • Publication 4163, Modernized e-File (MeF) Information for Authorized IRS e-file Providers for Business Returns

    • Publication 4164, Modernized e-File (MeF) Guide for Software Developers and Transmitters

  3. IRC Section 3504 agents must complete Schedule R (Form 941), Allocation Schedule for Aggregate Form 941 Filers, and Schedule R (Form 940), Allocation Schedule for Aggregate Form 940 Filers, when filing aggregate returns. Agents must first submit the Form 2678, Employer/Payer Appointment of Agent, to the Internal Revenue Service for approval to act on behalf of an employer under IRC Section 3504 to withhold, report and pay Federal Employment Taxes. Agents filing on behalf of 1,000 or more employers will be able to e-file through MeF. Review the following Revenue Procedures for additional guidelines.

    • Revenue Procedure 2013–39, Designation of Agent by Application(Effective date 12-12-2013.)

    • IRC Section 3504 Agents

  4. The Stephen Beck, Jr., Achieving a Better Life Experience (ABLE) Act of 2014, enacted on December 19, 2014, as part of The Tax Increase Prevention Act of 2014 (P.L. 113-295), added new sections 3511 and 7705 to the Internal Revenue Code relating to the federal employment tax consequences and certification requirements of a professional employer organization (PEO). The ABLE Act requires the IRS establish a voluntary program for persons to apply and become certified as a certified professional employer organization (CPEO). A PEO, sometimes referred to as an employee leasing company, is an entity that enters into an agreement with a client to perform some or all of the federal employment tax withholding, reporting, and payment functions related to workers performing services for the client. A PEO may also manage human resources, employee benefits, workers compensation claims and unemployment insurance claims for the client. The IRS began accepting applications for CPEO certification on July 1, 2016. Review the following Revenue Procedure and regulations for additional guidelines.

    • Revenue Procedure 2016-33, Applying for certification as a certified professional employer organization

    • T.D. 9768, Certified Professional Employer Organizations; Final and Temporary Regulations


    Regulations require CPEOs to file Forms 94x and all related schedules, including Schedule R, electronically unless granted a waiver by the Commissioner.

  5. The Modernized e-File Program accepts the following:

    MeF Employment Tax Forms and Schedules
    Parent Form Attachment to Parent Form
    Form 940 Schedule A (Form 940)
    Schedule R (Form 940)
    Form 940-PR Schedule R (Form 940)
    Form 941 Schedule B (Form 941)
    Schedule D (Form 941)
    Schedule R (Form 941)
    Form 8974 (PDF)
    Form 941-PR Anexo B (Formulario 941-PR)
    Schedule D (Form 941)
    Schedule R (Form 941)
    Form 8974 (PDF)
    Form 941-SS Schedule B (Form 941)
    Schedule D (Form 941)
    Schedule R (Form 941)
    Form 8974 (PDF)
    Form 943 Form 943-A
    Form 943-PR
    Form 944 Form 945-A
    Schedule D (Form 941)
    Form 945 Form 945-A
Estate and Trust MeF Program
  1. The Modernized e-File (MeF) System was modified in January 2014 to accept Form 1041, U.S. Income Tax Return for Estates and Trusts.

  2. MeF will support a Fed/State program for Form 1041. The program will be available for all states. Current states and cities participating in the 1041 MeF Fed/State program are listed 1041 Fed/State Participants .

  3. MeF accepts the following applicable forms and schedules electronically:

    Form 1041
    MeF Programs Accepted Forms and Schedules
    Form 1041 Form 4797 Form 8826 Form 8908
    Schedule C (Form 1040) Form 4952 Form 8829 Form 8909
    Schedule C-EZ (Form 1040) Form 4970 Form 8833 Form 8910
    Schedule D (Form 1041) Form 4972 Form 8834 Form 8911
    Schedule D (Form 1065) Form 5329 Form 8835 Form 8912
    Schedule E (Form 1040 Form 5884 Form 8844 Form 8923
    Schedule F (Form 1040) Form 6198 Form 8845 Form 8931
    Schedule H (Form 1040) Form 6251 Form 8846 Form 8932
    Schedule I (Form 1041) Form 6252 Form 8858 Form 8933
    Schedule J (Form 1041) Form 6478 Schedule M (Form 8858) Form 8936
    Schedule K-1 (Form 1041) Form 6765 Form 8864 Form 8938
    Schedule K-1 (Form 1065B) Form 6781 Form 8865 Form 8941
    Form 970 Form 8082 Schedule K-1 (Form 8865) Form 8949
    Form 982 Form 8275 Schedule O (Form 8865) Form 8960
    Form 1099-R Form 8275-R Schedule P (Form 8865) Form W-2
    Form 1116 Form 8283 Form 8866 Form W-2G
    Form 2210 Form 8582 Form 8873
    Form 2210-F Form 8582-CR Form 8874
    Form 2439 Form 8586 Form 8881
    Form 3115 Form 8594 Form 8882
    Form 3468 Form 8609-A Form 8883
    Form 3800 Form 8611 Form 8886
    Form 4136 Form 8697 Form 8896
    Form 4255 Form 8801 Form 8900
    Form 4562 Form 8820 Form 8906
    Form 4626 Form 8824 Form 8907
    Form 4684 Form 8825
  4. For complete details regarding the file specifications, validation criteria and schemas needed to file electronically, review:

    • Publication 4163, Modernized e-File (MeF) Information for Authorized IRS e-file Providers for Business Returns

    • Publication 4164, Modernized e-File (MeF) Guide for Software Developers and Transmitters

Modernized e-File (MeF) System Functionality
  1. MeF allows for an entirely paperless process, receiving transmissions in an eXtensible Markup Language (XML) format. Returns flow into the MeF System through the Internet. All transmissions originate from internet filers (received through the Integrated Enterprise Portal (IEP) infrastructure) and are delivered to the MeF system located in the Enterprise Computing Center at Martinsburg (ECC-MTB) for processing.

  2. Internet channeled transmissions are received at Sterling & Chicago via the Integrated Enterprise Portal (IEP) via www.irs.gov.

  3. The Modernized e-File (MeF) Program was implemented in January 2004, allowing Corporations and Tax Exempt Organizations to file their returns electronically, for the first time.

  4. The MeF System was modified in 2005 to allow the Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Trust Treated as a Private Foundation, for Tax Year 2004 returns and Form 7004, Application for Automatic Extension of Time to File Certain Business Income Tax, Information, and Other Returns, formerly, Application for Automatic Extension of Time to File Corporation Income Tax Return, for Tax Year 2003 and Tax Year 2004 returns.

  5. The MeF System was modified in January 2007 to allow Form 1065, U.S. Return of Partnership Income, and Form 1065-B, U.S. Return of Income for Electing Large Partnership.

  6. The MeF System was also modified in 2007 to accept Excise Tax Form 720, Quarterly Federal Excise Tax Return, Form 2290, Heavy Highway Vehicle Use Tax Return , and Form 8849, Claim for Refund of Excise Taxes.

  7. The MeF System was modified in January 2008 to allow the Form 990-N, Electronic Notice (e-Postcard) for Tax Exempt Organizations not required to File Form 990 or 990-EZ, to be received and processed electronically.

  8. The MeF System was also modified in January 2008 to allow the filing of Form 1120–F, U.S. Income Tax Return of a Foreign Corporation.

  9. The MeF System was modified in February 2010 to allow the filing of Form 1040, U.S. Individual Income Tax Return, and Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return.

  10. The MeF System was modified in January 2012 to accept Form 1040A, U.S. Individual Income Tax Return, Form 1040EZ, Income Tax Return for a Single and Joint Filers with No Dependents, Form 1040-SS, U.S. Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico), Form 56, Notice Concerning Fiduciary Relationship, and Form 9465, Installment Agreement Request.

  11. The MeF System was modified in January 2014 to accept Form 1041, U.S. Income Tax Return for Estates and Trusts.,

  12. The MeF System was modified in January 2014 to accept the following 94x Forms: Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, Form 940-PR, Planilla para la Declaración Federal Anual del Patrono de la Contribución Federal para el Desempleo (FUTA), Form 941, Employer's Quarterly Federal Tax Return, Form 941-PR, Planilla para la Declaración Federal TRIMESTRAL del Patrono, Form 941-SS, Employer's Quarterly Federal Tax Return - American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands, Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, Form 943-PR, Planilla para la Declaración Anual de la Contribución Federal del Patrono de Empleados Agricolas, Form 944, Employer's Annual Federal Tax Return and Form 945, Annual Return of Withheld Federal Income Tax.

  13. The MeF System will be modified in January 2017 to accept Form 1040NR, U.S. Nonresident Alien Income Tax Return. (Note: This does not include Dual Status or Estate or Trust Forms 1040NR.)

Benefits of the MeF System
  1. This section describes the information needed to properly advise callers of the benefits of using the MeF system. It also explains how e-file processing is impacted. The MeF System:

    • Processes transactions as received and generates acknowledgments immediately, eliminating the drain process

    • Allows "one time changes" to XML schemas that modify all related programs, eliminating the need for separate modification to multiple programs

    • Provides a "universal description" of common forms, eliminating variations in record layout formats

    • Allows Internet filing of electronic returns and applicable forms and schedules

    • Uses SOAP (Simple Object Access Protocol), the industry standard protocol for XML transmissions, eliminating TRANA, TRANB, Recap and Summary Records required of IRS Proprietary transmission protocol

    • Stores tax return data on the Modernized Tax Return Data Base (M-TRDB) or the MeF System

      Note:

      The Web Browser will access return data through the Employee User Portal (EUP).

    • Provides redesigned Reject Codes (Business Rules)

      Note:

      The business rules are specific in identifying exactly where the errors were made.

    • Allows multiple formats

      Note:

      Binary attachments can be submitted in Portable Document Format (PDF).

    • Eliminates submission of paper Form 8453 (family series)

      Note:

      Scanned Form 8453-I, Form 8453-PE, Form 8453-B, Form 8453-C, Form 8453-S, Form 8453-EO, Form 8453-EX, Form 8453-EMP and/or Form 8453-FE are attached in PDF format or a Practitioner Personal Identification Number (PIN) must be used to sign returns as a Signature Alternative.

    • Eliminates duplicate filing requirements for International forms (Forms 5471, Form 5472, Form 5713 and Form 8832, if filed electronically)

    • Receives returns only in the XML (eXtensible Mark-up Language) format

    • Scanned forms can be accessed through the EUP using Return Request Display (RRD)

MeF Processing System Components
  1. This section gives a brief description of the MeF Processing System components and functionality.

  2. The MeF System is deployed on the Security and Technology Infrastructure Release (STIR). STIR provides a set of common services for use by the MeF application. These services include the following:

    • Application Messaging and Data Access Services (AMDAS)

    • Enterprise Directory and Authentication Services (EDAS)

    • Security Audit and Analysis System (SAAS)

  3. The AMDAS and EDAS systems are common services, which provide the following:

    • Personalization, authentication, authorization, and message screening services

    • Capability to connect mid-tier applications to the mainframe by making a simple function call

  4. The SAAS System provides IRS Cyber Security and the Treasury Inspector General for Tax Administration (TIGTA) with a system that collects, stores, and reports on audit trail records.

  5. The MeF application is deployed on 4 application servers and the database is on a database server. It is scalable to multiple servers to handle future growth without impact to the architecture. To minimize changes in the future, the MeF System relies on industry standards such as the XML schema. The XML schema and the packaging designs are flexible enough to handle both text and non-American Standard Code for Information Interchange (ASCII) data.

  6. The MeF System consists of the following 5 Subsystems:

    • Transmission File and Return Processing Subsystem - Processes transmission files and returns, which includes transmission file retrieval and validation, return validation, generation of code and edit data, and generation of acknowledgment files.

    • Return Request and Display Subsystem (RRD) - Displays tax return data to authorized IRS personnel through the EUP.

    • Database and System Utilities Subsystem - Updates the MeF database with information from the source IRS database systems.

    • Reporting Subsystem - Generates management reports for viewing and printing. Reports can be generated in real time by authorized personnel or in a batch mode. Reports can only be viewed and printed by authorized personnel through InfoView using Business Objects Reports.

      Note:

      An OL-5081 is required to gain access to these reports.

    • Interface Processing Subsystem - Translates and sends data from the e-file system to the targeted IRS systems.

  7. The Transmission File and Return Processing Subsystem consists of the following business components:

    • Transmission Processing - Validates transmission files and saves transmission file content and any errors detected during validation.

    • Acknowledgment Generation - Retrieves transmission and return validation results, assembles the results into acknowledgment files, and writes the files to Electronic Management System (EMS)/e-File shared storage.

    • Return Validation - Performs both XML schema validation and business rule validation.

    • Code and Edit - Generates code and edit data for each accepted return.

    • Modernized Tax Return Database (M-TRDB) Store - holds tax returns and associated data in the M-TRDB system.

    • Internet Filing - Transmission channel through the Integrated Enterprise Portal used by Large Corporations and transmitters to submit MeF returns.

    • Application to Application - Transmission channel used by transmitters that build and register their systems to transmit directly to MeF.

Modernized Tax Return Database (M-TRDB)
  1. The Modernized Tax Return Database (M-TRDB) will only receive information on all MeF returns that are accepted for processing. Rejected MeF returns will be stored on the MeF System for 1 year.

  2. The M-TRDB will store the following:

    • Accepted Returns

    • Tax Return Document Locator Number (DLN)

    • Filer Information (Taxpayer Identification Number (TIN), Name Control, and Type Code)

    • Code and Edit Data

    • Data Perfection Corrections to the Return (Change History)

    • Generalized Mainline Framework (GMF) Data

    • Processing Status

    • Binary attachments

  3. MeF returns and all attachments including binary attachments are displayed via the RRD. The entire tax return has the appearance of a paper return. Additionally, the tax return is displayed with a Test/Production or Accepted/Rejected watermark.

  4. Returns stored on M-TRDB are available online for 7 years and through archive capability for the duration of their required retention.

  5. The required retention period is 6 years after the end of the processing year unless needed for Collection Statute Expiration Date Extract due to a balance due for the following forms:

    • Form 940

    • Form 940-PR

    • Form 941

    • Form 941-PR

    • Form 941-SS

    • Form 943

    • Form 943-PR

    • Form 944

    • Form 945

    • Form 990

    • Form 990-EZ

    • Form 990-N

    • Form 990-PF

    • Form 1120-POL

    • Form 7004

    • Form 8868

    • Form 720

    • Form 2290

    • Form 8849

    • Form 1065

    • Form 1065-B

    • Form 1041

  6. The required retention period is 50 years after the end of the processing year for the following forms:

    • Form 1120

    • Form 1120-F

    • Form 1120S

  7. M-TRDB is available 24 hours a day, 7 days a week (24X7) with minimal scheduled or unscheduled down time. M-TRDB provides extract capability of tax return data for certain organizations.

  8. Users are able to request a print of the MeF tax return using the RRD (through the EUP). From the print option, the user is presented with a list of items that can be printed, such as:

    • Entire tax return

    • Binary attachments

    • Individual forms

    • Acknowledgments, etc.

    • Schedules

  9. MeF returns show the caption "e-File GRAPHIC print-DO NOT PROCESS" on the printed accepted tax return.

Returns Processing Subsystem (RPS)

  1. This section provides an overview of the Returns Processing Subsystem (RPS).

  2. The Returns Processing Subsystem (RPS), processes an electronic file of transmissions from the FEPS. The RPS consists of a series of computer programs called the ELF runs that:

    1. Ensure that the electronic tax return information (sometimes called electronic data) is in a format for processing

    2. Perform validation

    3. Generate Acknowledgment Files of accepted, duplicate, and rejected returns which are sent back to the FEPS and then to the electronic filer

    4. Automate the numbering, coding, and editing

    5. Produce an electronic file for further processing by the Submission Processing Campus

    6. Produce an electronic file of electronic return data for the Tax Return Data Base (TRDB)

    7. Produce an electronic file of state data which is sent back to the RPS

    Submission Processing Campus (SPC) employees should be knowledgeable of the functionality of the RPS.

Enterprise Computing Center at Martinsburg (ECC-MTB)

  1. The Enterprise Computing Center at Martinsburg (ECC-MTB) will receive and process all transmissions received through the MeF System.

  2. ECC-MTB will also continue to receive and process Electronic Information Returns, which are considered electronic business returns.

  3. ECC-MTB is the location for the Third Party Data Store (TPDS). The TPDS is a relational database that stores all IRS e-file Application information received.

Taxpayer Assistance Centers

  1. The Taxpayer Assistance Centers will provide support for all MeF processing for electronic payment research and entity inquiries.

Processing of Business e-file Returns by OSPC

  1. The Ogden Submission Processing Campus (OSPC) is the primary processing site to process electronic returns received through the following IRS Business MeF Programs:

    MeF Returns Received and Processed by OSPC
    Type of Electronic Return Name of Programs
    Tax Exempt Organizations (Form 990, Form 990-EZ, Form 990-PF, Form 990-N, Form 1120-POL and Form 8868) 990 MeF Program
    990 On-Line MeF Program
    990-EZ MeF Program
    990-EZ On-Line MeF Program
    990-PF MeF Program
    990-PF On-Line MeF Program
    990-N MeF Program
    990-N On-Line MeF Program
    1120-POL MeF Program
    1120-POL On-Line MeF Program
    8868 MeF Program
    8868 On-Line MeF Program
    Partnerships (Form 1065, Form 1065-B and Form 7004) 1065 MeF Program
    1065 On-Line MeF Program
    1065-B MeF Program
    1065-B On-Line MeF Program
    7004 MeF Program
    7004 On-Line MeF Program
    Corporations (Form 1120, Form 1120-F, Form 1120S, and Form 7004) 1120 MeF Program
    1120-F MeF Program
    1120S MeF Program
    1120 On-Line MeF Program
    1120-F On-Line MeF Program
    1120S On-Line MeF Program
    7004 MeF Program
    7004 On-Line MeF Program
    Estates and Trusts (Form 1041)
    1041 MeF Program
  2. The Ogden Accounts Management Center (OAMC) will continue to complete Reporting Agent File (RAF) Centralized Processing for Form 8655, Reporting Agent Authorization.

Returns with Foreign Addresses Processed by OSPC
  1. OSPC will complete all pipeline processing for returns received with foreign addresses, which include the following returns received through the Modernized e-File (MeF) System in XML format:

    • Form 940-PR (Puerto Rico)

    • Form 941-PR (Puerto Rico)

    • Form 941-SS (Virgin Islands, Guam, American Samoa)

    • Form 943-PR (Puerto Rico)

  2. The following forms for Exempt Organizations, Partnerships and Corporations with foreign addresses received through the Modernized e-File (MeF) System in XML format are also processed by OSPC:

    • Form 990

    • Form 990-EZ

    • Form 990-N

    • Form 990-PF

    • Form 1120-POL

    • Form 8868

    • Form 1065

    • Form 1065-B

    • Form 1120

    • Form 1120-F

    • Form 1120S

    • Form 7004

Processing of Business e-file Returns by CSPC

  1. The Cincinnati Submission Processing Campus (CSPC) is the primary processing site to process electronic returns received through the following IRS Business MeF Programs:

    Returns Received and Processed by CSPC
    Type of Electronic Return Name of Programs
    Excise Forms
    (Form 720, Form 2290 and Form 8849)
    (XML format)
    720 MeF ETEC Program
    2290 MeF ETEC Program
    8849 MeF ETEC Program
    Employment Tax Returns
    (Form 94x MeF Programs)
    940 MeF Program
    940 On-Line MeF Program
    941 MeF Program
    941 On-Line MeF Program
    943 MeF Program
    943 On-Line MeF Program
    944 MeF Program
    944 On-Line MeF Program
    945 MeF Program
    945 On-Line MeF Program

Filing Information Returns Electronically (FIRE)

  1. Only Assistors in the Technical Services Operation (TSO) at ECC-MTB in Martinsburg, WV should answer FIRE Program related questions. (Refer to IRM 3.42.9, Filing Information Returns Electronically (FIRE), for more information.)

  2. The FIRE Program is owned by the Electronic Products and Services Support (EPSS) organization.

  3. Electronic Information Returns are filed via the FIRE (Filing Information Returns Electronically)Program at ECC-MTB for the following return types:

    • Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding

    • Form 1097-BTC, Bond Tax Credit

    • Form 1098, Mortgage Interest Statement

    • Form 1099, U.S. Information Return

    • Form 3921, Exercise of an Incentive Stock Option Under Section 422(b)

    • Form 3922, Transfer of Stock Acquired Through an Employee Stock Purchase Plan Under Section 423(c)

    • Form 5498, IRA Contribution Information

    • Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips

    • Form W-2G, Certain Gambling Winnings

    For a complete listing of the different series for each type of form acceptable by the FIRE System research:

    • Publication 1220, Specifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G Electronically

    • Publication 1239, Specifications for Electronic Filing of Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips

    • Publication 1187, Specifications for Electronic Filing of Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding.

  4. IRS no longer accepts Information Returns submitted on "9-Track Magnetic Tapes," 8mm, 4mm, and Quarter-Inch (QUI) Cartridges.

  5. For additional information refer to Tax Topics 800 - 805 at the following web site Tax Topics.

  6. Information regarding the FIRE System is also available on the IRS Web site at Requirements for filing with FIRE.

Electronic Federal Tax Payment System (EFTPS)

  1. The e-help Desks will provide support for handling registration for the Electronic Federal Tax Payment System (EFTPS).

  2. Review IRM 3.17.277.4, Enrollment Procedures, for information on electronic payments assistance and references, including procedures and processing guidelines regarding the EFTPS.

  3. Taxpayers needing assistance in resolving rejected EFTPS enrollments are referred to e-help for EFTPS Enrollment Validations at 1-866-255-0654 (option #3). The e-help Desk resolves these issues following IRM 3.17.277.4.3, Resolution of Rejected Enrollments. Calls will be handled:

    • Monday through Friday, 6:30 a.m. to 6 p.m. Central Time

  4. For confirmation that an EFTPS payment was received, taxpayers should call the Customer Service Business and Specialty Tax Line at 1-800-829-4933 or IRS IMF Customer Service at 1-800-829-1040. Refer to IRM 3.17.277.4.5, Confirming EFTPS Electronic Payment Was Received by IRS.

  5. To learn more about the EFTPS Program and to enroll, filers should visit the Web site at www.eftps.gov.

Business Integrated e-file and Electronic Payment Options

  1. For general overview information regarding Business Integrated e-file and Electronic Payment Options, review IRM 3.17.277, Electronic Payments.

  2. IRS allows a Credit and Debit Card Payment Option. Businesses can pay balances due on a return with a credit or debit card for Form 940 (Current year balance due, prior year and installment agreement taxes up to 10 years), Form 941 (Current year balance due, prior year and installment agreement taxes up to 20 years), Form 943 (Current year balance due, prior year and installment agreement taxes up to 20 years), Form 944 (Current year balance due and prior year), Form 945 (Current year balance due, prior year and installment agreement taxes up to 20 years), Form 1041 (Current year balance due and prior year taxes up to 20 years) and Form 1065 (Current year balance due and prior year taxes up to 20 years).

  3. A credit or debit card payment can be made for the current balance due, prior tax due, installment agreements and amended or adjusted returns.

  4. Credit and Debit card payments can be made through one of the three authorized third-party service providers who obtain credit authorization during the transaction and provide a confirmation number as proof of payment.

  5. The service providers charge a convenience fee based on the amount of the payment. This fee is considered a tax deductible business expense.

  6. The credit/debit card payments for business taxes post as subsequent payments, not deposits.

  7. To learn more, visit www.irs.gov/e-pay for additional information regarding the credit/debit card payment option.

  8. The Electronic Funds Withdrawal (EFW) payment option is integrated into e-file software. A taxpayer can e-file his tax return, and, at the same time, choose to have one or more payments withdrawn directly from his checking or savings account by authorizing an EFW payment request.

  9. EFW payment requests can be submitted with the following types of e-filed business returns: Form 720, Form 940, Form 940-PR, Form 941, Form 941-PR, Form 941-SS, Form 943, Form 943-PR, Form 944, Form 945, Form 990-PF, Form 1041, Form 1065, Form 1065-B, Form 1120, Form 1120-F, Form 1120-S, Form 1120-POL, Form 2290, and Form 7004, and Form 8868 extension forms. The types of federal tax payments that can be submitted via EFW include balance due (annual, fiscal month and quarterly), amended, superseded, estimated and extension. For more about EFW, visit www.irs.gov/e-pay.

Natural Disaster Relief

  1. The Internal Revenue Service provides information to filers impacted by natural disasters.

  2. Research disaster-related tax relief information provided on irs.gov web page for Disaster Assistance and Emergency Relief for Individuals and Businesses.

Administration of Business e-file Programs and E-Payment Options

  1. The administration of IRS e-file for Business Programs is under the direction of the BMF Operations and Maintenance Services Branch.

  2. The BMF Operations and Maintenance Services Branch provides support to Electronic Products and Services Support (EPSS) and Submission Processing Campus Operations/Functions that have responsibility for operating the Business e-file Programs, and applicable processing systems.

  3. The general role of the BMF Operations and Maintenance Services Branch is to provide oversight and support for stable IRS Business e-file Programs.

  4. Stable programs and products are defined as:

    • Programs and products that have passed through the strategic and development life-cycle phases, and/or

    • Programs and products that have been tested, evaluated and determined to be effective in delivering the desired end product and customer satisfaction.

  5. The BMF Operations and Maintenance Services Branch provides support to the following IRS Operations and others through forming partnerships with:

    • Electronic Payment Section

    • Return Preparer Office

    • e-File Services

    • IRS Information Technology (IT)

    • National Accounts Management (NAM)

    • Electronic Products and Services Support (EPSS)

    • Submission Processing Campuses

    • Customer Account Services (CAS) Operations

    • Field Assistance

    • Research, Analysis and Statistics

    • Stakeholder, Partnership, Education and Communications (SPEC)

    • Stakeholder Liaison

    • Other applicable IRS Functions and Communicators

    • External Stakeholders and Trading Partners

    • Large Business and International (LB&I)

    • Tax Exempt and Government Entities (TEGE)

    • Small Business and Self Employment (SBSE)

General Responsibilities of Headquarter's Branch Office

  1. The responsibilities of the BMF Operations and Maintenance Services Branch are defined, as follows:

    1. Coordinating annual maintenance of established Business e-file systems in preparation for the Business e-filing seasons and day-to-day operations

    2. Overseeing enhancements

    3. Owning product responsibilities after the new Business e-file systems and components are developed and tested

    4. Providing updated test schemas and materials

    5. Providing Electronic Products and Services Support (EPSS), Submission Processing Campuses, taxpayers, internal and external trading partners and others, as applicable, with updated documentation regarding procedural and system changes

    6. Providing support for development of marketing and training materials necessary for the execution of a successful filing season and daily operations, which includes establishing, monitoring and maintaining provider groups for Level 2 support in E-Help Support System (EHSS)

    7. Providing support to EPSS e-help Desks in resolving day-to-day operating issues

    8. Monitoring operations and coordinating resolutions to electronic filing system issues with IRS Information Technology (IT)

    9. Conducting a post filing season assessment and making recommendations for stay-in-business and legislative changes for the next filing season

    10. Providing regular volume and incident reports to Business Operating Divisions and other governance groups

General Responsibilities for Business e-file Programs

  1. Each Business e-file Processing site designates individuals to be responsible for the overall objectives of the Business e-file Programs, as applicable. Business e-file work is under the responsibility of the following Business Unit Operations:

    • EPSS for e-help Desk Operations

    • Submission Processing Campus (SPC) for Back End Processing

    • RAF Unit for RAF System Processing

    • BMF Entity Function for Name Control Confirmation

    • Accounts Management for BMF Account Related Inquiries

    This section provides a description of the roles and responsibilities for completing Business e-file work.

EPSS Responsibilities
  1. The EPSS Managers provide oversight/support for the following e-help Desk employees, as applicable, who are responsible for completing the actions referenced here and throughout IRM 3.42.4:

    • e-help Desk Staff

    • Technical Staff

    • Computer System Analysts/Administrators

  2. The e-help Desk nationwide will complete the actions described throughout this section, as applicable:

    • IRS e-file Application Processing

    • Suitability Processing

    • MeF Testing

    • 94x PIN Registration

  3. All IRS e-file Application and Suitability Processing will be completed by the Andover e-help Desk. However, all e-help Desk sites can answer questions and provide guidance concerning the IRS e-file Application. For line by line application processing instructions refer to IRM 3.42.7, EPSS Help Desk Support, and for complete details regarding the Suitability Process, review IRM 3.42.10, Authorized IRS e-file Providers.

  4. The EPSS Manager must ensure the following activities are completed during application and returns processing, as applicable:

    • Reviewing and updating the Form 94x On-Line Signature PIN application (See IRM 3.42.4.7.3, PIN Registration Process for 94x e-file Programs)

    • Entering IRS e-file Application Information (See IRM 3.42.4.5.6, IRS e-file Application Processing)

    • Validating Identification Numbers for Business e-file Programs (ie. Electronic Transmitter Identification Numbers (ETIN) (See IRM 3.42.4.5.4, Identification Numbers for Business e-file Programs)

    • Receiving and Controlling required e-file Enrollment Forms (See IRM 3.42.4.5.5, Applicable Business e-file Enrollment/Application Methods)

    • Maintaining Interaction/Incident (See IRM 3.42.4.8.5, Maintaining Interaction/Incident)

    • Receiving and Controlling MeF Test Transmissions (See IRM 3.42.4.9, Receiving and Controlling MeF Test Transmissions)

    • Communicating with participants to resolve problems with IRS e-file applications, test transmissions, etc.

      Note:

      See IRM 3.42.4.10.1, Use of Fax and Signature Stamps in Taxpayer Submissions
      See IRM 3.42.4.17, e-file Unpostable Procedures

  5. The EPSS manager will ensure the Suitability Processing steps are completed. Suitability Processing may include a FBI criminal background check; an IRS records check; and a prior history check for non-compliance in IRS e-file.

  6. The 94x PIN registration and Application Approval Process includes generation of all appropriate letters regarding the process status.

  7. The EPSS manager will ensure the following 94x PIN Registration processing steps are completed:

    • Processing 94x On-Line Signature PIN Registration information in the MeF 94x PIN application on EUP.

    • Generating the 94x On-Line Filer PIN and/or status letter

    • Receiving the signed Acknowledgment Receipt Document back from the 94x On-Line Filer

    • Encouraging e-file among various business establishments nationwide

  8. The EPSS managers will ensure all e-help Desk staff will process the signature documents below, as applicable, for Form 720, Form 940, Form 940-PR, Form 941, Form 941-PR, Form 941-SS, Form 943, Form 943-PR, Form 944, Form 945, Form 990 MeF family, Form 1041, Form 1065, Form 1065-B, Form 1120 MeF family, Form 2290, Form 7004, Form 8849, and Form 8868:

    • Form 8453-B , Form 8453-C, Form 8453-EO, Form 8453-EMP, Form 8453-EX, Form 8453-F, Form 8453-FE, Form 8453-I, Form 8453-PE and Form 8453-S Processing (review of scanned forms for signatures)

  9. The EPSS manager will ensure all e-help Desks provide the following support to Trading Partners, as applicable:

    • Answer application, processing and program related questions

    • Explain Business Rules

    • Assist with transmission problems and alert technical support staff, when required

    • Provide status of application and tax returns by elevating these issues to Level 2 Technical Support via an Interaction/Incident

  10. The EPSS manager will ensure all e-help Desks also provide testing support to Trading Partners, as applicable:

    • Assurance Testing (ATS) for Form 940 series, Form 941 series, Form 943 series, Form 944, Form 945, Form 1120 series (including Form 7004), Form 1065/Form 1065-B, Form 1041, Form 990 series, Form 720, Form 2290 and Form 8849 MeF Returns

  11. The EPSS manager will ensure Return Processing inquiries will be completed by the e-help Desk, as required for all electronic return types, regardless of the system location.

Submission Processing Campus Responsibilities
  1. The SPC will assign employees to be responsible for the following:

    • e-filed Returns Receiving and Processing - See IRM 3.42.4.15, Submission Processing Campus Live Processing of MeF Returns

    • validating/balancing the Unisys runs

    • resolving ERS (Error Resolution System) cases

    • resolving Unpostable cases

  2. The following Submission Processing Campuses will complete Unisys and Back-End Processing for the Business e-file Programs, as applicable:

    Back-End Processing Campuses and Applicable IRS Business e-file Programs
    If Back-End Processing Campus is Then the Applicable Programs are


    Cincinnati Submission Processing Campus (CSPC) for Excise Forms




    Form 720 ETEC Program
    Form 2290 ETEC Program
    Form 8849 ETEC Program
    ( in XML format only)

    Cincinnati Submission Processing Campus (CSPC) for Employment Tax returns filed electronically. A Designated Site will now complete the 94x PIN Registration Process.
    Form 940 MeF Program
    Form 941 MeF Program
    Form 943 MeF Program
    Form 944 MeF Program
    Form 945 MeF Program
    Ogden Submission Processing Campus (OSPC) for electronically filed Estates and Trusts returns, Partnership Income returns, Corporation returns and Exempt Organization returns filed electronically. ,
    Form 1041 MeF Program
    Form 1065 MeF and, Form 1065-B MeF Programs,
    Form 1065 On-Line MeF and Form 1065-B On-Line MeF Programs,
    Form 1120, Form 1120-F, Form 1120S MeF Programs, and Form 7004 MeF Programs,
    Form 1120, Form 1120-F, Form 1120S MeF On-Line Programs, and
    Form 7004 MeF On-Line Programs
    Form 990, Form 990-EZ, Form 990-PF, Form 990-N, Form 1120-POL, and Form 8868 MeF Programs, and
    Form 990, Form 990-EZ, Form 990-PF, Form 990-N, Form 1120-POL, and Form 8868 MeF On-Line Programs
    Ogden Submission Processing Campus (OSPC) for returns with foreign addresses
    Form 940-PR, Form 941-PR, Form 941-SS, and Form 943-PR via the MeF System
    Form 1065/Form 1065-B
    Form 1120, Form 1120-F, Form 1120S and Form 7004
    Form 990, Form 990-EZ,Form 990-N, Form 990-PF, Form 1120-POL, Form 8868
  3. CSPC will be the back-up site for OSPC and vice versa.

  4. For additional information on Receiving and Processing Electronic Returns, (See IRM 3.42.4.15, Submission Processing Campus Live Processing of MeF Returns).

RAF Unit Responsibilities
  1. The RAF Unit is responsible for the following:

    • Ensuring RAF Processing is completed (See IRM 3.42.4.8.4, Completing RAF Processing)

    • Receiving the Addition and Deletion Lists/Tapes (See IRM 3.42.4.14.2, Receiving e-file Addition or Deletion Lists)

  2. Once the Form 8655 and the Reporting Agent’s List is received by the Ogden RAF Unit, confirm each Taxpayer’s name and Employer Identification Number (EIN) with the Form 8655 and then assign each Taxpayer a name control. Once the list is validated, return the validated list to the Reporting Agent within 30 days. Complete and return Add Listings within 10 days. Return Deletion Listings within 30 days of receipt.

Accounts Management Responsibilities
  1. The Accounts Management Operation is responsible for the following:

    • EFTPS Inquiries regarding payments

    • Business and Specialty Tax Line at 1-800-829-4933

    • Adjusting amended BMF e-file Returns

    • Handling account related issues

    • Practitioner Priority Service 866-860-4259

BMF Entity Function Responsibility
  1. The BMF Entity Function is responsible for the following:

    • BMF e-file name control account inquiries requesting a change to the primary name line, received after an EIN has been assigned

  2. For procedures review IRM 3.13.2, Campus Document Services - BMF Account Numbers.

Computer Systems Analysts/Administrators Responsibilities

  1. The Computer Systems Analysts/Administrators have full responsibility for the operation and upkeep of the computer systems.

  2. Computer Systems Analysts/Administrators respond to identified or reported system problems by correcting them to ensure proper program operations.

  3. Computer Systems Analysts/Administrators issue logon IDs and passwords to Business e-help users.

Electronic Payment Section Responsibilities

  1. Electronic Payment Options are under the direction of the Electronic Payment Section of the Accounting and Tax Payment Branch of Submission Processing.

  2. The Electronic Payment Section is responsible for annual maintenance of e-payment products.

Accounts Management (AM) Responsibilities for MeF

  1. This section provides guidelines for the AM employees who handle MeF inquiries:

  2. Employees will provide assistance to the following:

    • Taxpayers

    • Financial Agents

    • Federal Agencies

    • Software vendors

    • Foreign governments

    • Representatives

    • Congressional Offices

    • Others, as appropriate

  3. Employees will answer the following type of inquiries:

    • Federal Tax Deposits

    • Electronic Funds Withdrawals

    • Credit/Debit Card Payments

    • Entity Inquiries

  4. When a call is received by the e-help Desk, they will advise filers to call the Business and Specialty Tax Line at 1-800-829-4933 for inquiries regarding Business Electronic Payments.

  5. Review IRM 21.5.7, Payment Tracers, subsections, and exhibits for an overview on payment tracers and instructions on how to complete needed research to locate and apply missing or misapplied electronic payments.

  6. To learn more about Business Electronic Payment Options, visit Payments.

Researching e-file Business Returns

  1. This section provides guidelines for researching and handling Taxpayer accounts and tax inquiries, regarding Business e-file returns and e-payment products. Tax Examiners, e-help Desk and others assigned will complete the actions described throughout this section, as applicable.

  2. Initial Contact Resolution (ICR) Timeliness - Providing Taxpayers with accurate and consistent tax information in a timely manner is critical. To understand IRS' goal and requirement for ICR, see IRM 21.2.2, Research.

  3. High Ethical Standards and Quality Performance - Integrity and dependability of the Service is crucial and requires all contacts made with the public to reflect the Service's goal of maintaining high ethical standards and quality performance. Employees having access to and working with return information and data concerning Taxpayers must not:

    • Alter data

    • Disclose information to persons except as authorized by the Internal Revenue Code

    • Use data for unauthorized purposes

    • Access unauthorized data (Browsing)

    • Engage in financial transactions using non-public information to further their own private interests or that of another

    • Use their public office for private gain in any way

    Note:

    For additional information on ethics, see IRM 21.2.2.3.1, Ethics Awareness

Identity Theft

  1. Identity Theft (IDT) is an issue all employees should be aware of in order to relieve taxpayer’s burden and eliminate potential fraud.

    Example:

    Taxpayer’s social security number (SSN) or other identifying information was used without their permission. For more information regarding IDT See IRM 25.23, Identity Protection and Victim Assistance.

  2. If you suspect you have an IDT issue, open an incident and refer to the IDT research group for review and referral to Return Integrity and Compliance Services (RICS).

  3. Follow procedures in IRM 3.42.10.13.16 through IRM 3.42.10.13.16.4 for IDT.

Identifying e-file BMF Identification Codes

  1. There are several Business Master File (BMF) Codes used for identifying and researching e-filed business returns. This section gives a brief overview of them.

Researching e-file BMF Identification Codes
  1. The e-file BMF Identification Codes are input to the Business Master File (BMF) through the Reporting Agent's File (RAF) or to the Taxpayer Information File (TIF) through Integrated Data Retrieval System (IDRS).

    Note:

    For further instructions on RAF Processing:
    See IRM 3.42.4.8.3, (1)Form 8655, Reporting Agent Authorization
    See IRM 3.42.4.8.4, Completing RAF Processing

  2. Each business program is assigned a Program Code. In addition to Program Codes, electronic returns are also assigned a Master File Transaction (MFT) Code, a File Location Code (FLC), a Tax Class Code, and a Document (Doc) Code, as follows:

    • Program Code - a five digit number

    • Master File Transaction Code- a two digit number

    • File Location Code - first two digits in the Document Locator Number (DLN)

    • Tax Class Code - identifies type of return

    • Document Code - fourth and fifth digits in the DLN

  3. Processed "electronic" returns are distinguishable only by a unique File Location Code (FLC) in the DLN. FLCs reserved for electronic returns should never be used for numbering paper returns that will be processed to Master File.

  4. Returns filed electronically are distinguishable from paper returns by a unique Filing Location Code shown as the first two digits in the DLN. The FLCs shown in the tables in Paragraphs (5, 6, 7, 8, 9, 10, 11 and 12) below, have been reserved for electronic filing and should never be used for numbering paper forms.

  5. The following codes are used to identify Form 7004 filed electronically through MeF that are applicable to Business IRS e-file Programs:

    Identifying Codes for Form 7004 Applicable to Business IRS e-file
    Programs Program Code MFT Code File Location Codes Tax Class Code Document Codes
    Form 7004 for Form 1041 11710 05 93 (OVFL 92/88) 2 04
    Form 7004 for Form 1041 Foreign Address 11710 05 60 2 04
    Form 7004 for Form 1041
    US Possessions
    11710 05 78 2 04
  6. The following codes are used to identify Form 7004 filed electronically through MeF for returns that are not filed electronically through IRS e-file Programs:

    Identifying Codes for Form 7004 Not Applicable to IRS e-file
    Programs Program Code MFT Code File Location Codes Tax Class Code Document Codes
    Form 7004 for Form 706-GS(T) Domestic US Address 11710 77 93 (OVFL 92/88) 2 04
    Form 7004 for Form 706-GS(T) US Possessions 11710 77 78 2 04
    Form 7004 for Form 706-GS(T) Foreign Address 11710 77 60 2 04
    Form 7004 for Form 1041-N Domestic US Address 11710 05 93 (OVFL 92/88) 2 04
    Form 7004 for Form 1041-N US Possessions 11710 05 78 2 04
    Form 7004 for Form 1041-N Foreign Address 11710 05 60 2 04
    Form 7004 for Form 1041-QFT Domestic US Address 11710 05 93 (OVFL 92/88) 2 04
    Form 7004 for Form 1041-QFT US Possessions 11710 05 78 2 04
    Form 7004 for Form 1041-QFT Foreign Address 11710 05 60 2 04
    Form 7004 for Form 1042 Domestic US Address 11710 12 93 (OVFL 92/88) 2 04
    Form 7004 for Form 1042 US Possessions 11710 12 78 2 04
    Form 7004 for Form 1042 Foreign Address 11710 12 60 2 04
    Form 7004 for Form 1065-B Domestic US Address 11710 06 93 (OVFL 92/88) 2 04
    Form 7004 for Form 1065-B US Possessions 11710 06 78 2 04
    Form 7004 for Form 1065-B Foreign Address 11710 06 60 2 04
    Form 7004 for Form 1066 Domestic US Address 11710 07 93 (OVFL 92/88) 3 04
    Form 7004 for Form 1066 US Possessions 11710 07 78 3 04
    Form 7004 for Form 1066 Foreign Address 11710 07 60 3 04
    Form 7004 for Form 3520-A 11710 42 93 (OVFL 92/88) 2 04
    Form 7004 for Form 3520-A US Possessions 11710 42 78 2 04
    Form 7004 for Form 3520-A Foreign Address 11710 42 60 2 04
    Form 7004 for Form 8804 11710 08 93 (OVFL 92/88) 2 04
    Form 7004 for Form 8804 US Possessions 11710 08 78 2 04
    Form 7004 for Form 8804 Foreign Address 11710 08 60 2 04
  7. The following codes are used to identify returns filed electronically via MeF for Partnerships:

    Identifying Codes for Form 1065 and Form 1065-B Electronic Program
    Programs Program Code MFT Code File Location Code Tax Class Code Document Codes
    Form 1065 MeF Program Domestic US Address 12210 06 93 (OVFL 92/88) 2 69
    Form 1065 MeF
    US Possessions
    12210 06 78 2 69
    Form 1065 MeF with Foreign Address 12210 06 60 2 69
    Form 1065 PTP 12210 06 93 (OVFL 92/88) 2 67
    Form 1065-B MeF Program Domestic US Address 12220 06 93 (OVFL 92/88) 2 68
    Form 1065-B MeF
    US Possessions
    12220 06 78 2 68
    Form 1065-B MeF with Foreign Address 12220 06 60 2 68
    Sch K-1 (Form 1065) 14310 none 93 (OVFL 92/88) 5 20
    Sch K-1 (Form 1065-B) 14320 none 93 (OVFL 92/88) 5 22
  8. The following codes are used to identify returns filed electronically via MeF for Corporations:

    Identifying Codes for Form 1120 Family Electronic Programs
    Programs Program Code MFT Code File Location Codes Tax Class Code Document Codes
    Form 1120 MeF Program 11520 02 93 (OVFL 92/88) 3 11 and 10
    Form 1120 MeF Returns US Possessions 11520 02 78 3 11 and 10
    Form 1120 MeF Returns with Foreign Address 11520 02 60 3 11 and 10
    Form 1120-F Non Effectively Connected Income 11550 02 93 (OVFL 92) 3 66
    Form 1120-F Non Effectively Connected Income Foreign Address 11550 02 60 3 66
    Form 1120-F Non Effectively Connected Income US Possession Address 11550 02 78 3 66
    Form 1120-F Effectively Connected Income 11550 02 93 (OVFL 92) 3 67
    Form 1120F Effectively Connected Income Foreign Address 11550 02 60 3 67
    Form 1120-F Effectively Connected Income US Possession Address 11550 02 78 3 67
    Form 1120S MeF Program 12110 02 93 (OVFL 92/88) 3 16
    Form 1120S MeF US Possessions 12110 02 78 3 16
    Form 1120S MeF Returns with Foreign Address 12110 02 60 3 16
    Sch K-1 (Form 1120S) 44370 none 93 (OVFL 92/88) 5 67
    Form 7004 MeF Program 11710 02 93 (OVFL 92/88) 3 04
    Form 7004 MeF Program Foreign Address 11710 02 60 3 04
    Form 7004 MeF Program Foreign Address 11710 33 60 3 04
    Form 7004 MeF Program 11710 33 93 (OVFL 92/88) 3 04
  9. The following identifying codes are for the Form 990 family/Form 1120-POL/Form 7004/ and Form 8868Modernized e-File (MeF) Programs:

    Identifying Codes for Form 990 Family/Form 1120-POL/Form 7004/Form 8868 MeF Programs
    Programs Program Code MFT Code File Location Code Tax Class Code Document Code
    Form 990
    TY 2008 and Subsequent
    13380 67 93 (OVFL 92/88) 4 93
    Form 990-EZ
    MeF TY 2008 and Subsequent
    13390 67 93 (OVFL 92/88) 4 92
    Form 990-PF MeF Program 13330 44 93 (OVFL 92/88) 4 91
    Form 990-N MeF Program 13350 67 93 (OVFL 92/88) 4 89
    Form 1120-POL MeF Program 13370 02 93 (OVFL 92/88) 3 20
    Form 7004 MeF Program 11710 02 93 (OVFL 92/88) 3 04
    Form 8868 MeF Program 15550 none 93 (OVFL 92/88) 4 04
    Identifying Codes for Electronic Form 8868
    Programs Program Code MFT Code File Location Code Tax Class Document Code
    Form 8868 MeF for Form 990 15550 67 93 (OVFL 92/88) 4 04
    Form 8868 MeF for Form 990-EZ 15550 67 93 (OVFL 92/88) 4 04
    Form 8868 MeF for Form 990-PF 15550 44 93 (OVFL 92/88) 4 04
    Form 8868 MeF for Form 990-T 15550 34 93 (OVFL 92/88) 4 04
    Form 8868 MeF for Form 1041-A 15550 36 93 (OVFL 92/88) 4 04
    Form 8868 MeF for Form 4720 15550 50 93 (OVFL 92/88) 4 04
    Form 8868 MeF for Form 5227 15550 37 93 (OVFL 92/88) 4 04

    Note:

    Form 990-PF MeF returns with foreign addresses cannot be filed electronically. These returns must be mailed to the address on the form.

  10. The following identifying codes are for the MeF Excise Tax e-Filing and Compliance (ETEC) Programs.

    Identifying Codes for MeF Excise Tax e-File and Compliance (ETEC) Program
    Programs Program Code MFT Code File Location Code Tax Class Code Document Code
    Form 720 MeF ETEC Program 11810 03 26, 27, CSC 4 20
    Form 2290 MeF ETEC Program 12340 60 26, 27, CSC 4 95
    Form 8849
    MeF ETEC Program
    11820 40 26, 27, CSC 4 01
  11. The chart below includes the identifying codes for Employment Tax returns received via Modernized e-File (MeF) beginning in processing year 2014. DLNs for these returns should be assigned in the order referenced in the table below. The complete range of DLNs should be used prior to moving to the next number in sequence.

    Identifying Codes for Employment MeF Programs
    Programs Program Code MFT Code File Location Code Tax Class Document Code Notes:
    Form 940 domestic MeF TY 2013 and subsequent 10100 10 26/27 8 39 The first 200,000 will be numbered with uninflated julian dates.
    First 100,000 will be numbered 26839-xxx-xxx.
    Second 100,000 will be numbered 27839-xxx-xxx.
    The next 200,000 will be numbered with inflated julian dates.
    Third 100,000 will be numbered 26839-xxx-xxx.
    Fourth 100,000 will be numbered 27839-xxx-xxx.
    Then forward date up to 10 days.
    Form 940 foreign address MeF TY 2013 and subsequent 10100 10 60 8 39 Inflated julian dates. Forward date up to 10 days for overflow.
    Form 940 U.S. possession MeF TY 2013 and subsequent 10100 10 78 8 39 Inflated julian dates. Forward date up to 10 days for overflow.
    Form 940-PR MeF TY 2013 and subsequent 10110 10 78 8 39 Inflated julian dates. Forward date up to 10 days for overflow.
    Form 941 Domestic MeF TY 2013 and subsequent 10130 01 26/27 1 35/39 The first 400,000 will be numbered with uninflated julian dates.
    First 100,000 will be numbered 26135-xxx-xxx
    Second 100,000 will be numbered 26139-xxx-xxx
    Third 100,000 will be numbered 27135-xxx-xxx
    Fourth 100,000 will be numbered 27135-xxx-xxx
    The next 400,000 will be numbered with inflated julian dates.
    Fifth 100,000 will be numbered 26135-XXX-xxx.
    Sixth 100,000 will be numbered 26139-XXX-xxx
    Seventh 100,000 will be numbered 27135-XXX-xxx
    Eighth 100,000 will be numbered 27139-XXX-xxx. Then forward date up to 10 days.
    Form 941 Foreign Address MeF TY 2013 and Subsequent 10130 01 60 1 35 Inflated julian dates; Forward date up to 10 days for overflow.
    Form 941 U.S. Possession MeF TY 2013 and Subsequent 10130 01 78 1 35 Inflated julian dates; Forward date up to 10 days for overflow.
    Form 941-PR MeF TY 2013 and Subsequent 10140 01 78 1 35 Inflated julian dates; Forward date up to 10 days for overflow
    Form 941-SS MeF TY 2013 and Subsequent 10150 01 78 1 35 Inflated julian dates; Forward date up to 10 days for overflow.
    Form 943 Domestic MeF TY 2013 and Subsequent 10170 11 26/27 1 43 The first 190,000 will be numbered with uninflated julian dates.
    First 95,000 will be numbered 26143-xxx-xxx.
    Second 95,000 will be numbered 27143-xxx-xxx.
    The next 190,000 will be numbered with inflated julian dates.
    Third 95,000 will be numbered 26143-XXX-xxx.
    Fourth 95,000 will be numbered 27143-XXX-xxx.
    Then forward date up to 10 days.
    Form 943 Foreign Address MeF TY 2013 and Subsequent 10170 11 60 1 43 Inflated julian dates; Forward date up to 10 days for overflow.
    Form 943 U.S. Possession MeF TY 2013 and Subsequent 10170 11 78 1 43 Inflated julian dates; Forward date up to 10 days for overflow.
    Form 943-PR MeF TY 2013 and Subsequent 10180 11 78 1 43 Inflated julian dates; Forward date up to 10 days for overflow.
    Form 944 Domestic MeF TY 2013 and Subsequent 10200 14 26/27 1 49 Uninflated julian dates; First 100,000 numbered with FLC 26, Second 100,000 numbered with FLC 27; Forward date up to 10 days for additional overflow.
    Form 944 Foreign Address MeF TY 2013 and Subsequent 10200 14 60 1 49 Uninflated julian dates; Forward date up to 10 days for overflow.
    Form 944 U.S. Possession MeF TY 2013 and Subsequent 10200 14 78 1 49 Uninflated julian dates; Forward date up to 10 days for overflow.
    Form 945 Domestic MeF TY 2013 and Subsequent 10220 16 26/27 1 44 The first 200,000 will be numbered with uninflated julian dates.
    First 100,000 will be numbered 26144-xxx-xxx.
    Second 100,000 will be numbered 27144-xxx-xxx.
    The next 200,000 will be numbered with inflated julian dates.
    Third 100,000 will be numbered 26144-XXX-xxx.
    Fourth 100,000 will be numbered 27144-XXX-xxx.
    Then forward date up to 10 days.
    Form 945 Foreign Address MeF TY 2013 and Subsequent 10220 16 60 1 44 Inflated julian dates; Forward date up to 10 days for overflow.
    Form 945 U.S. Possession MeF TY 2013 and Subsequent 10220 16 78 1 44 Inflated julian dates; Forward date up to 10 days for overflow.
  12. The chart below includes the codes used to identify Form 1041, Estate and Trust returns, and Schedule K-1 (Form 1041) received via Modernized e-File (MeF) beginning in processing year 2014. DLNs for these returns should be assigned in the order referenced in the table below. The complete range of DLNs should be used prior to moving to the next number in sequence.

    Identifying Codes for MeF Form 1041 Returns and Schedules K-1
    Programs Program code MFT Code File Location Code Tax Class Code Document Code Notes:
    Form 1041 Domestic MeF TY 2013 and Subsequent 11930 05 88 2 36 The first 100,000 will be numbered with uninflated julian dates.
    First 100,000 will be numbered 88236-xxx-xxx.
    The next 100,000 will be numbered with inflated julian dates.
    Second 100,000 will be numbered 88236-XXX-xxx.
    Then repeat using forward date up to 10 days for additional overflow.
    Form 1041 Foreign Address MeF TY 2013 and Subsequent 11930 05 60 2 36 Inflated julian dates; Forward date up to 10 days for overflow.
    Form 1041 U.S. Possession MeF TY 2013 and Subsequent 11930 05 78 2 36 Inflated julian dates; Forward date up to 10 days for overflow.
    Form 1040 Schedule K-1 MeF TY 2013 and Subsequent 11940 88 5 66 The first 100,000 will be numbered with uninflated julian dates.
    First 100,000 will be numbered 88566-xxx-xxx.
    The next 100,000 will be numbered with inflated julian dates.
    Second 100,000 will be numbered 88566-XXX-xxx.
    Then repeat using forward date up to 10 days for additional overflow.
Computer Condition Codes
  1. Computer Condition Codes are either assigned by Tax Examiners or are computer generated and are applicable to e-file processing. The table below provides some of the most common codes used:

    e-file Condition Codes
    If Then Condition Code =
    Excess Deposits are to be applied to the next tax period's return E
    Excess Deposits are to be refunded S
    Beginning April 2009, SP will no longer be editing CCC "C" therefore, CP 175 will no longer be generated. *C
    Seasonal Filer T
    Final Return F
  2. For additional information regarding Computer Condition Codes review Document 6209, IRS Processing Codes and Information, Section 3, Tax Return Information, Paragraph 5, Computer Condition Codes.

RAF Filing Indicators and RAF EFTPS Indicators
  1. The Federal Tax Deposit (FTD) Codes are carried on the entity record for the Taxpayer. The values are reflected on ENMOD in a nine-digit field format titled RAF-INDS. The second through ninth digits represent the EFTPS Payments for which the Reporting Agent has authorization. To see the applicable value for the RAF-INDS, review IRM 21.3.9.4, RAF Filing Indicators and RAF EFTPS Indicators.

e-file BMF Filing Requirement (FR) Codes
  1. e-file BMF Filing Requirement (FR) Codes are posted to the Entity Section of the Master File to identify the types of returns a taxpayer must file. Review Document 6209 Section 8, Subsection 6, for a complete listing. Also, for additional Filing Requirement Codes and information that may be present on a taxpayer’s account, review IRM 2.4.9, Command Codes ENREQ, INCHG, IRCHG, BNCHG or BRCHG. The Filing Requirement Codes for e-filed returns are the same as for paper filed returns.

e-file Schedule Indicator Codes (SIC)
  1. A Schedule Indicator Code (SIC) is used to notify the computer of the following:

    • Whether the Record of Federal Tax Deposits is incomplete

    • Whether the Record of Federal Tax Deposits is not required to be completed

    • Whether a penalty should not be assessed

  2. The following codes are valid and are generated in Magnetic Tape (MGT) processing as indicated below:

    Schedule Indicator Codes (SICs)
    If Then SIC =
    Significant liabilities are present Blank
    No significant liabilities are present 1

SERP (Servicewide Electronic Research Program)

  1. SERP (Servicewide Electronic Research Program) allows for efficient research of other reference materials. Additional information on using SERP, research IRM 21.2.2.4.7, Researching with Servicewide Electronic Research Program (SERP).

  2. SERP also provides a Command Code Job Aid to assist users with research.

Researching Using Command Codes

  1. Use Command Codes (CCs) to access IDRS files. See the following references for information and formats for most CCs:

    • Document 6209, IRS Processing Codes and Information

    • IRM 2.3, IDRS Terminal Responses

    • IRM 2.4, IDRS Terminal Input

    • IRM 2.9, Integrated Data Retrieval System Procedures

Cross Reference Command Codes

  1. Sometimes it is necessary to cross reference IMF Command Codes when trying to resolve Business e-file account inquiries. Refer to the IDRS Command Code Job Aid from SERP for assistance with command codes.

e-help Support System (EHSS)

  1. The "EHSS" is a Web-based customer relationship tool used to document and track telephone calls received by the e-help Desk. Also, use this application to escalate an issue and to report system problems and issues reported by the customer.

  2. The EHSS creates a customer's contact "Interaction/Incident" with each call, fax, e-mail, etc., as applicable, received by e-help and allows easy research of solutions to taxpayer inquiries.

  3. The EHSS automates the escalation process for Interactions/Incidents, when necessary, to the Level II technical support.

  4. Computer System Analyst/Administrators should use the EHSS information within an Interaction/Incident to create management information reports and to determine possible problems and trends with electronic business programs.

  5. For instructions on using the EHSS, research IRM 3.42.7, EPSS Help Desk Support.

IRS e-file Application Process Overview

  1. This section provides an overview for the IRS e-file Application process that Tax Examiners, e-help Desk and others assigned will complete. For detailed information on how to participate in IRS e-file, review Publication 3112, IRS e-file Application and Participation.

  2. The e-help Manager and assigned SPC employees, as applicable, must complete the actions referenced throughout this section regarding the application process, participant criteria and applicable enrollment methods:

    • EPSS Operations

    • SPC Entity Function

    • SPC Other designees

  3. Andover e-help Desk, will complete the IRS e-file Application process for all IRS e-file Providers and other related e-file issues or concerns, as required.

  4. Potential IRS Authorized e-file Providers must first register online for e-services before initiating the IRS e-file application.

  5. Trading Partners who want to participate in IRSe-file must complete an IRS e-file Application and select the appropriate Provider options and form types for Business, Individual and/or Information returns. For more information, refer to IRM 3.42.10, Authorized IRS e-file Providers.

  6. An Authorized IRS e-file Provider can be approved for multiple categories and identifying role(s). The IRS allows Providers to choose which roles and applicable functions he/she wants to perform by completing the IRS e-file Application for the program he/she wants to participate in.

  7. Applicants must also pass suitability processing, as applicable.

  8. IRS e-file Applications are accepted year-round.

  9. Providers must update their accounts via the IRS e-file Application Process within 30 days of a change.

  10. For participation in IRS e-file, applicants must first apply to participate, and must complete appropriate testing, as applicable.

  11. If the applicant is not accepted as a Provider or is accepted and later suspended from participating in IRS e-file, the e-help Desk will notify that Provider.

  12. Per IRM 3.42.10, Authorized IRS e-file Providers, all new or revised applications must be completed using the electronic IRS e-file Application.

  13. Tax Examiners or other e-help Desk staff should advise Providers who call and who participated in e-file in prior tax years that a new application is not required unless they change their EIN or change the firm structure. For instructions on handling e-file inquiries see IRM 3.42.4.14, Handling e-file Inquiries, and subsections:

    • Previously Accepted e-file Applicants (See IRM 3.42.4.14.1, Previously Accepted e-file Applicants)

    • Receiving e-file Addition or Deletion Lists/Tapes (See IRM 3.42.4.14.2, Receiving e-file Addition or Deletion Lists)

    Also see IRM 3.42.10.4, When to Submit a New IRS e-file Application.

    Note:

    If there is no activity on the account over the last two filing seasons, a letter will be issued, the EFIN will be placed in Inactive status, and later dropped. If the EFIN is in Dropped status the provider will need to re-apply. See IRM 3.42.10.20, Electronic Filing Identification Number and Electronic Transmitter Identification Number Clean-up, for more information.

  14. Advise IRS e-file Providers that all e-help sites can handle issues or concerns of the Business ERO participant.

  15. Employers who want to electronically file the Schedule R (Form 941), Allocation Schedule for Aggregate Form 941 Filers, and Schedule R (Form 940), Allocation Schedule for Aggregate Form 940 Filers, must first submit the Form 2678 to the Service for approval. Once approved, the agent must decide which provider option to use to submit the returns. See IRM 3.42.4.5.3.2 for more information.

  16. Advise an ERO that to become a Transmitter, authorized to prepare and transmit Business e-file returns using the Employment Tax e-file Program, he/she must apply, indicating such on the application. The approval as a Transmitter will then allow the ERO to prepare and transmit returns via the MeF.

Authorized IRS e-file Providers and Applicable Programs

  1. Review the following charts for Authorized IRS e-file Providers and the applicable MeF Programs:

    Authorized IRS e-file Providers for ETEC Programs
    Authorized IRS e-file Providers ETEC Programs
    Electronic Return Originator
    On-Line Provider
    Software Developer
    Transmitter
    Form 720 MeF ETEC Program
    Form 2290 MeF ETEC Program
    Form 8849 MeF ETEC Program
    Authorized IRS e-file Providers for Form 990/Form 990-EZ/Form 990-N/Form 1120-POL/Form 7004 and Form 8868 Programs
    Authorized IRS e-file Providers Exempt Organization Programs
    Electronic Return Originator

    Software Developer
    Transmitter
    Intermediate Service Provider

    Form 990 MeF Program
    Form 990-EZ MeF Program
    Form 990-N MeF Program
    Form 990-PF MeF Program
    Form 1120-POL MeF Program
    Form 7004 MeF Program
    Form 8868 MeF Program
    Intermediate Service Provider
    On-Line Provider
    Software Developer

    Form 990 On-Line MeF Program
    Form 990-EZ On-Line MeF Program
    Form 990-PF On Line MeF Program
    Form 1120-POL On-Line MeF Program

    Form 7004 On-Line MeF Program
    Form 8868 On-Line MeF Program
    Authorized IRS e-file Providers for Form 1065 and Form 1065-B Programs
    Authorized IRS e-file Providers Partnership Programs
    Electronic Return Originator
    Software Developer
    Transmitter
    Intermediate Service Provider

    Form 1065 MeF Program
    Form 1065-B MeF Program
    Form 7004 MeF Program
    On-Line Provider Form 1065 On-Line MeF Program
    Form 1065-B On-Line Program
    Form 7004 On-Line Program
    Authorized IRS e-file Providers for Form 1120, Form 1120-F and Form 1120S Programs
    Authorized IRS e-file Providers Corporation Programs
    Electronic Return Originator
    Software Developer
    Transmitter
    Intermediate Service Provider

    Form 1120 MeF Program
    Form 1120-F MeF Program
    Form 1120S MeF Program
    Form 7004 MeF Program
    On-Line Provider Form 1120 On-Line MeF Program
    Intermediate Service Provider
    On-Line Provider
    Software Developer

    Form 1120-F On-Line MeF Program
    Form 1120S On-Line MeF Program
    Form 7004 On-Line MeF Program
    Authorized IRS e-file Providers for Form 1041 Program
    Authorized IRS e-file Providers Program
    Electronic Return Originator
    Transmitter
    Software Developer
    Form 1041
    Authorized IRS e-file Providers for 94x Programs
    Authorized IRS e-file Providers 94x Programs
    Reporting Agent
    Electronic Return Originator
    Form 940 MeF Program
    Form 940-PR MeF Program
    Form 941 MeF Program
    Form 941-PR MeF Program
    Form 941-SS MeF Program
    Form 943 MeF Program
    Form 943-PR MeF Program
    Form 944 MeF Program
    Form 945 MeF Program
    Transmitter
    Software Developer
    On-Line Provider
  2. Participants can apply to participate as any of the above referenced Providers or as a combination of more than one category.

    Note:

    A Large Taxpayer is not considered to be an Authorized IRS e-file Provider. A Large Taxpayer is a business or other entity that prepares and transmits the electronic submission of its own business returns directly to the IRS. A Large Taxpayer either has assets of $10 million or more or is a partnership with more than 100 partners.

IRS Authorized Signers for the 94x MeF Programs

  1. Atlanta, Cincinnati and Ogden will complete the 94x PIN Registration Process for all IRS Authorized Signers. However, all e-help Desks will handle other related e-file issues or concerns, as required.

  2. 94x e-file returns must be filed by an 94x On-Line Provider, who was selected by the taxpayer and authorized by the IRS to participate in the e-file program.

  3. A 94x On-Line Filer is the person authorized by IRS to use the 94x PIN issued to sign electronic 94x returns.

  4. For a description of the roles and responsibilities of IRS Authorized Signers, review IRM 3.42.10, Authorized IRS e-file Providers.

  5. Advise potential participants to visit the IRS web site at www.irs.gov/efile to find out how to become a 94x On-Line Filer.

  6. For additional information, review Publication 3112, IRS e-file Application and Participation, Publication 4163, Modernized e-File (MeF) Information for Authorized IRS e-file Providers for Business Returns, and Publication 4164, Modernized e-File (MeF) Guide for Software Developers and Transmitters.

Business e-file Participant Criteria

  1. This section describes the criteria to participate in Business e-file Programs which includes the processing instructions for the applicable 94x PIN Registration Process. Tax Examiners, e-help Desk and others assigned will complete the actions described throughout this section, as applicable.

  2. Advise prospective participants of the Criteria to Participate in Business e-file Programs. This information is applicable to all business programs:

    1. Applicants must submit the appropriate e-services enrollment/IRS e-file application and/or 94x PIN Registration form 45 days prior to participation.

    2. Applicants must be approved to participate in Business e-file Programs.

    3. Applicants required to test, must successfully complete testing, as applicable.

    4. Approval must be received before filing any returns electronically.

    5. Participants must adhere to applicable electronic filing instructions, procedures, file specifications, and record layouts in order to participate.

Specific Reporting Agent Criteria
  1. Advise Reporting Agents to submit Form 8655, Reporting Agent Authorization, before updating and resubmitting the IRS e-file Application with Reporting Agent Provider Option information. If applicable, applicants must make FTD payments and submit FTD information through EFTPS.

  2. Advise Reporting Agents they must also submit a Reporting Agent’s List to identify all Taxpayers for whom a Reporting Agent will file Form 940, Form 940-PR , Form 941, Form 941-PR, Form 941-SS, Form 943, Form 943-PR, Form 944 and Form 945 electronically.

  3. Advise Reporting Agents that a separate Form 8655, Reporting Agent Authorization, must be submitted for each Taxpayer on the list and the list must also contain each Taxpayer’s Employer Identification Number (EIN).

IRC Section 3504 Agent
  1. Beginning 2010, approved Agents under IRC Section 3504 who are authorized to withhold, deposit and file Federal Employment Taxes must file Schedule R with Form 941 Aggregate Returns. Agents who are approved to represent employers receiving home care services through a state or local program may be approved to file an aggregate Form 940. Schedule R (Form 940) must be attached to an aggregate Form 940. These agents are often referred to as "fiscal/employer agents" and "household employer agents."

  2. Generally, to become an Agent under Section 3504, agents must submit Form 2678, Employer/Payer Appointment of Agent, to IRS to select an approved agent. All agents, employers and payers remain liable for filing all returns and making all tax deposits and payments while this appointment, via Form 2678, is in effect. When filing these returns, both the employer and agent are liable for the taxes. Agents may elect to perform all of the agent duties themselves.

  3. Agents may submit the returns directly to the IRS by applying to become an Authorized e-file Provider. The Agent can also contract with a Reporting Agent or subagent, or can choose to submit the returns through an Authorized e-file Provider, known as a Transmitter. Review the information referenced in this section for additional guidelines.

Certification Program for Professional Employer Organizations (CPEOs)
  1. Beginning 2017, approved CPEOs under IRC Section 7705 who are authorized to deposit, report and pay federal employment taxes must file Schedule R (Form 941) and all other required schedules with Form 941 electronically, unless granted a waiver by the Commissioner. A professional employer organization (PEO), sometimes referred to as an employee leasing company, is an entity that enters into an agreement with a client to perform some or all of the federal employment tax withholding, reporting, and payment functions related to workers performing services for the client.

  2. Generally, to become a CPEO under IRC Section 7705, a CPEO applicant must first complete and submit an online application through the CPEO Application. Once certified, a CPEO will be required to file Form 8973, Certified Professional Employer Organization / Customer Reporting Agreement, to notify the IRS when a service contract has started or ended with a customer. The January 2017 revision of the Schedule R (Form 941) will first be used with the 1st quarter 2017 Form 941, which will first be filed in April 2017.

  3. CPEOs may submit returns directly to the IRS by applying to become an Authorized e-file Provider. The CPEO can also contract with a Reporting Agent or subagent, or can choose to submit the returns through an Authorized e-file Provider, known as a Transmitter. Review the information referenced in this section for additional guidelines.

Special Conditions for 94x On-Line Filer
  1. A 94x On-Line Filer is a taxpayer that electronically files Form 94x returns through a transmitter using a personal computer and commercial tax preparation software.

  2. The 94x On-Line Filer must submit the appropriate 94x PIN Registration form 45 days in advance of the due date of the Form 94x return to ensure timely filing.

  3. Returning the signed statement of receipt (SOR) indicates possession of and responsibility for the proper use of the 94x On-Line Signature PIN. IRS will issue the PIN to the Authorized Signer, via U.S. Mail, within 45 days of the Service's receipt of their completed Letter of Application (LOA).

  4. The 94x PIN Registration Process will apply to 94x MeF online filers. They can sign their return using the 94x On-Line Filer PIN, or sign , Form 8453-EMP and attach it as a PDF file to the return.

Special Criteria for EROs
  1. Advise Electronic Return Originators (EROs) of the following:

    • You are only authorized to originate income tax returns and other business tax returns for your clients.

    • You do not sign the returns on behalf of your clients.

    • For an ERO to become a Transmitter, authorized to prepare and transmit Business e-file returns, utilizing MeF Programs, he/she must apply online through e-services. If the ERO already has an application on file, then advise of the need to update the Provider role to include Transmitter on their application through e-services or the e-help Desk.

    • EROs will be able to sign with a Practitioner PIN utilizing the Form 8879-EMP

Identification Numbers for Business e-file Programs

  1. To participate in Business e-file Programs, IRS issues the following unique identification numbers to each participant based on the programs used and the participant role identified:

    Unique Identification Numbers Participant Role
    Electronic Filer Identification Number
    (EFIN)
    All participants, including Electronic Return Originators (EROs)
    Electronic Transmitter Identification Number
    (ETIN)
    Transmitters and Software Developers
    Reporting Agent Personal Identification Number
    (5 Digit PIN)
    Reporting Agents
    94x On-Line Filer PIN
    (10 Digit PIN)
    Form 94x Business Taxpayers
    Practitioner PIN
    (5 Digit PIN)
    Participant role: ERO

    Note:

    The 94x On-Line Filer PIN is used for 94x MeF filers for all tax years and quarters. The 94x MeF filer can also sign using Form 8453-EMP sent as a binary attachment. The Form 8879-EMP can be used in lieu of a Form 8453-EMP by an authorized e-file Provider/ERO who is preparing the return for an individual business.

Electronic Transmitter Identification Number (ETIN)
  1. The Electronic Transmitter Identification Number (ETIN) is a unique identification number assigned utilizing the IRS e-fileApplication. The ETIN is a 5 digit identification number determined by the e-help Desk. Each Authorized IRS e-file Provider - Transmitter and Software Developer, who will transmit returns to the IRS directly or who develops software, is assigned an ETIN. The ETIN is issued during the testing or production stage, as applicable.

  2. Transmitters are issued a production ETIN and after successful test transmission, the Form type is moved to production. The transmitter may also request a Test ETIN, which can be used to continue testing once the original ETIN has been moved to Production status.

    Note:

    Reporting Agents that transmit returns directly to the IRS must follow the instructions provided for Transmitters throughout this IRM and other applicable documents. A Reporting Agent will only receive an ETIN if he/she transmits returns directly to the IRS without the assistance of an intermediate. The Reporting Agent must indicate on his/her application that he/she will transmit returns directly by checking that he/she is a Transmitter. A Reporting Agent must have an EFIN in addition to the RA PIN to submit returns electronically.

  3. Software Developers are issued a test ETIN and this ETIN is never moved to production status. If the Software Developer will serve as a transmitter, a production ETIN should also be issued. After successfully completing the test process it should be moved to production status.

Personal Identification Number (PIN)
  1. The e-help Desk will complete all 94x On-Line PIN Registration processing steps for the Business Taxpayer filing through MeF. The e-help Desk will use the EUP MeF 94x PIN application to complete the 94x PIN Registration Process.

  2. Below are the different signature PINs that can be used with the different MeF programs.

  3. 94x MeF Program participants can use Form 8879-EMP, IRS e-file Signature Authorization for Forms 940, 940-PR, 941, 941-PR, 941-SS, 943, 943 -PR, 944, and 945, to create a self select PIN to electronically sign the return. Both the ERO and the client must sign the Form 8879-EMP. The ERO must retain the original document on file and submit a copy to the IRS, only if requested. The 94x MeF filer also has the option of using Form 8453-EMP, Employment Tax Declaration for an IRS e-file Return, as a binary attachment to their electronic return. Other PIN signature options for the 94x MeF Program are:

    • 94x On-Line Signature PIN - a unique identification number to be used by the 94x On-Line Filer who files their own return electronically via an on-line filing option. The MeF 94x PIN application will generate a 10-digit PIN to the 94x On-Line Filer. The PIN is for the individual authorized to sign their 94x returns.

    • Reporting Agent PIN - a 5-digit PIN issued through TPDS. Reporting Agents use their PIN to sign 94x Returns for their clients with a Form 8655on record with IRS.

  4. Form 1041 MeF Program participants can sign using the self selected PIN by completing the Form 8879-F, IRS e-file Signature Authorization for Form 1041. The form is used by the ERO and a general partner or limited liability company member when they want to use a PIN to electronically sign the return. They also have an option of using the Form 8453-FE, U.S. Estate and Trust Declaration for an IRS e-file Return, as a binary attachment to their MeF electronically filed return.

  5. Form 1065 and Form 1065-B Program participants can use Form 8879-PE, IRS e-file Signature Authorization for Form 1065, or Form 8879-B, IRS e-file Signature Authorization for Form 1065-B, to create a self select PIN to electronically sign a partnership's electronic income tax return, or they can authorize their ERO to sign using the Practitioner PIN method. Both the ERO and the client must sign the Form 8879. The ERO must retain the original document on file and submit a copy to the IRS, only if requested. They also have the option of using the Form 8453-PE, U.S. Partnership Declaration for an IRS e-file Return, or Form 8453-B, U.S. Electing Large Partnership Declaration for an IRS e-file Return, as a binary attachment to their electronic return.

  6. Form 1120 and Form 990 Programs, participants can use a PIN to sign returns. As an option, the participant creates a self-selected PIN by completing the applicable form online:

    • Form 8879-I, IRS e-file Signature Authorization for Form 1120-F

    • Form 8879-S, IRS e-file Signature Authorization for Form 1120S

    • Form 8879-EO, IRS e-file Signature Authorization for an Exempt Organization

    • Form 8879-C, IRS e-file Signature Authorization for Form 1120

    Both the ERO and the client must sign the Form 8879. The ERO must retain the original document on file, and is not required to submit a copy to the IRS unless requested. The Form 1120 and Form 990 participant can select this method in lieu of using the Form 8453-I, Foreign Corporation Income Tax Declaration for an IRS e-file Return, Form 8453-S, U.S. S Corporation Income Tax Declaration for an IRS e-file Return, Form 8453-EO, Exempt Organization Declaration and Signature for Electronic Filing, Form 8453-X, Political Organization Declaration for Electronic Filing of Notice of Section 527 Status, or Form 8453-C, U.S. Corporation Income Tax Declaration for an IRS e-file Return.

    Exception:

    No signature document required with Form 990-N.

  7. ETEC MeF Program (Form 720, Form 2290 and Form 8849) participants can sign using the self selected PIN by completing the Form 8879-EX, IRS e-file Signature Authorization for Forms 720, 2290, and 8849. Both the ERO and the client must sign the Form 8879-EX. The ERO must retain the original document on file, and is not required to submit a copy to the IRS unless requested.

  8. Form 2290 participants can use Form 8453-EX, Excise Tax Declaration for an IRS e-file Return, to sign the forms. Additional signature options apply for Form 2290 filers, after the Form 2290 is signed:

    • The taxpayer can sign a consent to share VIN (Vehicle Identification Number) information with the Department of Transportation and participating states, if IRS requirements are met.

    • The Taxpayer can sign the Disclosure Consent on the Form 2290 and enter their PIN, if the Taxpayer is preparing a web-based return. The Consent page with the language is attached to the return in a PDF format.

    • The Taxpayer can enter the PIN and sign the Form 8453-EX, then have the ERO scan Form 8453-EX. The Consent page with the language is attached to the return in a PDF format.

  9. Advise e-file participants that Form 8878-A, IRS e-file Electronic Funds Withdrawal Authorization for Form 7004, is used by persons authorized to sign an electronic funds withdrawal authorization and an Electronic Return Originator (ERO) to use a PIN to authorize an electronic funds withdrawal of the balance due on an electronic Form 7004.

Electronic Filing Identification Number (EFIN)
  1. An Electronic Filing Identification Number (EFIN) is issued to all e-file participants via the IRS e-file Application. The EFIN allows the IRS to identify the Authorized IRS e-file Provider. The EFIN is a 6 digit identification number.

  2. The following Provider Options are assigned an EFIN:

    • Electronic Return Originator (ERO)

    • Intermediate Service Provider (ISP)

    • Large Taxpayer

    • Online Provider

    • Reporting Agent

    • Software Developer (SWD)

    • Transmitter

    • Affordable Care Act (ACA) Provider

Applicable Business e-file Enrollment/Application Methods

  1. It is required that all new or revised applications be completed using the electronic IRS e-file Application.

  2. Applicants must first register for e-services before initiating an IRS e-file Application. Go online to Become an Authorized IRS e-file Provider in 3 Steps for more information on becoming an Authorized IRS e-file Provider.

  3. The IRS e-file Application uses a consolidated application process that allows users to apply for both Business and Individual e-file Programs by completing one application. Applicants can apply for participation in the MeF System, dependent upon the forms they would file.

  4. Applicants can submit an application using e-Services IRS e-file Application via the Integrated Enterprise Portal (IEP).

  5. Advise applicants that all applications must contain the following:

    • The name, address, and Employer Identification Number (EIN) of the Applicant (Social Security Number (SSN) can be used for a sole proprietor

    • The name, title, and telephone number of the person to contact regarding the Application

    • The first tax period for which the Applicant plans to file e-file returns or have software available to the public

    • A listing of any suspension from any of the Service's electronic filing programs, and

    • A statement that the Applicant will comply with the responsibilities of an Electronic Filer, as detailed in the applicable Revenue Procedures and/or Publications that provide the program guidelines. For more information, see IRM 3.42.4.5.6.

  6. Also advise applicants to review the Revenue Procedure 2007-40, Authorized IRS e-file Provider Responsibilities, for more information.

IRS e-file Application Processing

  1. Tax Examiners and System Administrators should log onto the Third Party Data Store (TPDS) via the EUP to access the IRS e-file Application on the Employee User Portal (EUP) to complete the application process. Use the IRS e-file Application to input applicant information and to complete the application approval process. Applications are processed on an issue based system. The system generates a worklist to employees to identify the activity name that caused the application to appear on the worklist. The worklist also shows the applicant, date assigned and the length of time on the worklist. An Application is considered complete once all related worklist items are completed. Review the following references for additional guidelines:

    • IRM 3.42.10, Authorized e-file Providers

    • Publication 3112, IRS e-file Application and Participation

    All participants receive an EFIN, including EROs, Transmitters, and Software Developers. The IRS e-file Application also generates the PIN to Reporting Agents once their application is updated.

  2. The IRSe-fileApplication will issue an ETIN for Transmitters and Software Developers. Reporting Agents that transmit returns directly to the IRS will also receive an ETIN if the category for Transmitter is checked on the new or revised application.

  3. The IRS e-fileApplication can generate different status letters upon request.

  4. Review IRM 3.42.10, Authorized e-file Providers, for instructions on completing the enrollment process.

e-file Revenue Procedures and Program Publications

  1. Review the following Revenue Procedures and publications for complete guidelines regarding the Business e-file Programs:

    e-file Revenue Procedures and Program Publications
    Document Name Subject
    Revenue Procedure 2007-40 Authorized IRS e-file Provider Responsibilities
    Revenue Procedure 2012-32 Requirements for completing and submitting Form 8655 Reporting Agent Authorization
    Revenue Procedure 2013–39 Designation of Agent by Application
    Revenue Procedure 2016-33 Applying for certification as a Certified Professional Employer Organization (CPEO).
    Publication 3112 IRS e-file Application and Participation
    Publication 1474 Technical Specifications Guide For Reporting Agent Authorization and Federal Tax Depositors
    Publication 4163 Modernized e-File (MeF) Information for Authorized IRS e-file Providers for Business Returns
    Publication 4164 Modernized e-File (MeF) Guide for Software Developers and Transmitters
    Publication 5078 Modernized e-File (MeF) Test Package (Business Submissions)

Signature Documents for IRS e-file Programs

  1. This section describes the different signature methods and requirements used in the IRS e-file Programs.

  2. In May 2003, the Tax Administration Council (TAC) approved the expanded use of faxes for receiving information and documents from taxpayers and practitioners in circumstances where contact with the taxpayer has been made and documented, and faxed signatures are legally sufficient. On September 23, 2011, a revision to the IRS’s fax policy was announced by the Deputy Commissioner for Services and Enforcement relating the consents to assess additional tax and closing agreements.

  3. On November 19, 2015, a further revision to the IRS’s use of fax policy was announced. It is available here http:irweb.irs.gov/AboutIRS/co/dcse/memo/48254.aspx.

Signature Documents for MeF Programs

  1. This section provides the guidelines and processing steps for handling signature documents for MeF Programs. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ In January 2014, a Form 8453-EMP pilot began. The pilot resulted from a request by Compliance Field Function to review ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ electronic Form 8453-EMP to support the Trust Fund Recovery Program (TFRP) using the modernized platform. Users should review the following publication for more information about program requirements for MeF Programs:

    • Publication 4163, Modernized e-File Information for Authorized IRS e-file Providers for Business Returns

  2. MeF allows the following signature options:

    • If the taxpayer uses an ERO, they can use the Practitioner PIN method or the scanned Form 8453

    • If the taxpayer is a Large Taxpayer, filing their own return, they are required to use the scanned Form 8453 method (they cannot use the Practitioner PIN method).

    • If the taxpayer uses a Reporting Agent, the Reporting Agent will sign the return using the 5 digit Reporting Agent PIN.

  3. For business taxpayers and the Electronic Return Originator (ERO) to sign electronic returns filed via the MeF Programs, the taxpayer must decide whether they want to enter their own Personal Identification Number (PIN) to sign the return or whether they authorize the ERO to enter the PIN chosen by the ERO.

Form 8453 Option for MeF Programs
  1. A Form 8453, declaration and signature document, is attached to the MeF return as a binary attachment. The appropriate forms must be scanned and attached to the return by a participant when a PIN signature is not used. The form must be attached to the return in a PDF format. A paper copy of the scanned Form 8453 should not be mailed to the IRS. The business taxpayer using the Form 8453 Option must select the applicable Form 8453, as follows:

    • Form 8453-PE, U.S. Partnership Declaration for an IRS e-file Return, for Form 1065 MeF and Form 1065 MeF On-Line Programs

    • Forms 8453-B, U.S. Electing Large Partnership Declaration for an IRS e-file Return, for Form 1065-B MeF and Form 1065-B On-Line Programs

    • Form 8453-C, U.S. Corporation Income Tax Declaration for an IRS e-file Return, for Form 1120 MeF and Form 1120 MeF On-Line Programs

    • Form 8453-I, Foreign Corporation Income Tax Declaration for an IRS e-file Return, for Form 1120-F MeF and Form 1120-F On-Line Programs

    • Form 8453-S, U.S. S Corporation Income Tax Declaration for an IRS e-file Return, for Form 1120S MeF and Form 1120S On-Line Programs

    • Form 8453-EO, Exempt Organization Declaration and Signature for Electronic Filing, for Exempt Organization Programs

    • Form 8453-EX, Excise Tax Declaration for an IRS e-file Return, for Excise Tax Programs Form 720, Form 2290 and Form 8849

      Note:

      There is an exception for the Form 2290. If a taxpayer does not use an ERO and if the transmitter can authenticate the taxpayer through their credit card payment authorization, the taxpayer may use a PIN to sign the Form 2290 electronically, print out the Form 8453-EX and hold on to it.

      Note:

      The Form 8849 and Form 720 must have the Form 8453-EX as a PDF with the transmission or, if they used an ERO, they can follow the existing Form 8879 process.

    • Form 8453-EMP, Employment Tax Declaration for an IRS e-file Return, for Form 940, Form 940-PR, Form 941, Form 941-PR, Form 941-SS, Form 943, Form 943-PR, Form 944, and Form 945

    • Form 8453-FE, U.S. Estate or Trust Declaration for an IRS e-file Return, for Form 1041

  2. Binary attachments (Form 8453 Signature document) are checked from a listing of accepted DLN’s ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ , to verify a valid Form 8453 is present. The correct entity information (must match the return entity information) and a signature must be present on the applicable signature line to be considered acceptable.

  3. For additional guidelines refer to Publication 4164, Modernized e-File (MeF) Guide for Software Developers and Transmitters.

MeF System Signature Reporting Requirements Processing
  1. Create and update the Binary Summary sheet weekly. The spreadsheet should show the following:

    • Beginning and ending dates of the week (i.e., 2005/02/11 – 2005/02/18)

    • Number of DLNs reviewed and number of errors found for each Form researched (i.e., Form 1120 463 received, 5 errors)

    • Number of phone contacts

    • Number of letters sent

    • Number complied in response to phone/letter contact

    • Number complied via fax and mail in

    • Number of "290 for zero" actions completed

  2. Keep the information current and detailed. It must include information for each binary attachment that was/is not acceptable. Keep a detailed Audit Trail of dates and actions.

MeF Signature Documents Listings
  1. Access and print the Listings as follows:

    1. Access InfoView

    2. Click on Document List

    3. Click on Public Folders

    4. Click on MeF Folder

  2. Type in the first 8 characters, including hyphens, of the desired report name in the SEARCH box, as follows:

    • BMF-M018 (Form 8453 PDF Returns: Form 1065, Form 1065-B, Form 1120, Form 1120S, Form 1120-F, Form 1041, Form 940, Form 940-PR, Form 941, Form 941-PR , Form 941-SS, Form 943, Form 943-PR, Form 944, Form 945)

    • EO-M016 (Form 8453 PDF Balance Due: Form 990-PF, Form 1120-POL)

    • EO-M017 (Form 8453 PDF Gross Receipts: Form 990, Form 990EZ)

    • EXC-M010 (Form 8453 PDF Returns: Form 720, Form 2290, Form 8849

    Note:

    All 8 characters may not be necessary to access the reports. For instance, you can access your report by typing m018 (Business Objects is not case sensitive).

  3. Click on SEARCH (Another Dynamic screen displays).

  4. Click on the applicable report, options listed above in Paragraph 2.

    Note:

    There will be three reports with the same heading. Open the first report (Not the daily or year to date (ytd)).

    Note:

    Only access the BMF reports, not the ATS reports.

  5. Click on the Refresh All Button (located in the upper right portion of the screen) to access the desired date ranges in YYYY/MM/DD format. Put in the date range you wish to run the query on, normally the Saturday through Friday of the previous week will be used.

  6. Click on Run (The report displays in HTML format.). To view specific Form Types within the Business Object:

    • Open the "Tax Type (All values)" drop-down

      Note:

      Do not change "Business Type (All values)."

    • Click on the desired Tax Type option (The applicable Form displays.)

      Note:

      If no options are available in the drop-down it means that various Form Types did not come in during the accessed date range. The various Form Types in BMF-M018 (Form 1065, Form 1120, Form 1120S, Form 1041, Form 940, Form 940-PR, Form 941, Form 941-PR, Form 941-SS, Form 943, Form 944, Form 945) must be printed separately. No separate printing of Form Types is done for either the EO-M016 or the EO-M017 Business Objects (these are printed as All Values).

Report Printing Instructions
  1. To print the report showing the DLNs needing to be reviewed take the following steps:

    1. With the document open and sorted to the correct form type, click on Document (Tab in upper left hand side of document) < Save to my computer as < Excel

    2. The File Download dialog box will appear. Select open. This will open the report in an excel file that can be sorted.

    3. With the excel file open, highlight the DLN Header row and click on Data < Filter < AutoFilter

      Note:

      Do not filter for refunds on 94x returns. 25 percent of all electronic Forms 8453-EMP are being reviewed.

    4. To filter the file for refund returns, click on the AutoFilter drop down arrow to the right of the column header Refund and select (Custom…)

    5. This will open a Custom AutoFilter box. In the top box on the left click on the drop down arrow and select is greater than and in the top box on the right enter 0

    6. Click OK, this will filter the report and only show refund returns.

    7. Print and close the report.

  2. Access the next report to print, as follows:

    • Click on Document < Close

    • Access in the Search box as previously directed above, see IRM 3.42.4.7.1.3

      Note:

      Refer to IRM 3.42.4.7.1 (1) for the guidelines on reviewing the Forms 8453.

MeF System Signature Documents - Working the Listings
  1. Complete the steps to work the listings, as follows:

    • Access EUP

    • Open MeF Help Desk PRD

    • Click on the DLN tab 4

    • Type in the DLN from the listing

      Note:

      The return’s data, for the DLN just entered, will display.

  2. Research for Signature verification by clicking on 8453 Signature Document in the tree.

  3. If no 8453 Signature Document is in the tree, verify the DLN. If DLN is correct, complete the following:

    1. Check in the Additional Summary, if Signature Option shows that a PIN was entered, no Form 8453 is required. Direct the ERO to maintain the paper Form 8879/Form 8453 in their file for 3 years from the IRS due date or received date, whichever is later.

    2. Scroll down to the bottom of the options on the tree - Click on the Index option - the Return Index window displays. It lists the transmission by index.

    3. Scroll down and click on the dark blue Document Type title. This places the index in ascending alphabetical order.

    4. Scroll down and click on Binary Attachment. The Binary Attachment displays. Continue at this point using the applicable Research Codes If no Form 8453 displays, contact correct MeF Analyst.

  4. If 8453 Signature Document is located in the tree, complete the following:

    1. Scroll down and click on the 8453 Signature Document. The binary attachment displayed should be a Form 8453.

    2. Verify there is a signature on the Form 8453 by clicking on the Filer EIN (located in the tree)

    3. Visually verify that the Filer Name on the return matches the Name shown on the Form 8453.

  5. The transmitter is responsible for the correct signing on the Form 8453. A signature must be present to be an IRS acceptable Form 8453.

    Note:

    A digitally signed return is not accepted

    .

  6. A title is not required on Form 8453.

  7. Verify only that the signature is present by scrolling down through the Form 8453 to the signature area.

  8. Illegible handwriting is considered a valid signature except when a poorly scanned document causes the signature to be altered (i.e., stretched out).

  9. The Signature must be for the correct Tax Year.

    Note:

    Since most of the Forms 8453 come from taxpayers who are filing through On-Line Providers, there will only be a taxpayer’s signature on the document.

  10. If the taxpayer signed on the wrong line, complete the following:

    • Print the Form 8453 - Edit "signed on wrong line" on the listing

    • Red arrow (on the 8453) the signature to the correct signature line

    • Enter "290 for zero" action to send the printed 8453 to Files

  11. If the signature indicates signed via POA, you must research to verify that the POA is on file and current.

  12. If "Applied For" is edited in the EIN box on the Form 8453, complete the following, if the MeF return shows an EIN, the same Business Name, and the Form 8453 is signed:

    • Print the Form 8453 from the MeF screen

    • Re- edit the EIN onto the Form 8453

    • Notate action on the listing

    • Enter "290 for zero" action to send the printed 8453 to Files

Handling Incomplete Forms 8453 for MeF Programs
  1. There are several actions required to handle the receipt of incomplete Forms 8453 for MeF Programs. This section will give specific instructions for each of the referenced forms listed above, see IRM 3.42.4.7.1.1.

  2. Tax Examiners will do the following:

    1. Route all incomplete Form 8453 to the clerk to establish a suspense file.

    2. Remove Form 8453 from the suspense file every Monday morning for additional calls or letters.

    3. When response to correspondence via fax, e-mail or mail is received and resolves the incomplete forms, process the corrected forms, as appropriate.

  3. An applicable Form 8453 must be secured for the appropriate form.

  4. It is important that the Filer/ERO is notified as soon as possible when their Binary attachment is not an acceptable Form 8453 for the applicable return.

  5. Before a Transmitter sends a file electronically, a box must be marked showing that a Binary Attachment (i.e., Form 8453 Signature document) is included in the transmission. MeF Signature Options: IRS rules (Sample 1). If the box is marked but no Form 8453 scanned and PIN signatures are used, secure the Form 8453 to satisfy the intent of the marked box.

  6. Attempt to contact filer by phone call or voice message. If unable to reach, send applicable letter to resolve the following issues:

    • System unable to read binary attachment

    • Form 8453 Signature Document is not signed

    • Wrong form scanned as binary Form 8453 Signature Document

    • Wrong name/EIN on scanned binary Form 8453 Signature Document

  7. Request another Form 8453, if needed, as follows:

    • Request Fax (preferably) for Ogden e-help Desk 1-877-477-0575. For Form 8453-EX and Form 8453-EMP fax to 1-877-477-0569.

    • Advise filer, if mailing form, must put Attention E-File Unit, M/S 1056, Ogden, UT 84201. For Form 8453-EX and Form 8453-EMP mail form to 201 West River Center Blvd. Stop 2701G, Covington, KY 41011.

      Note:

      If no receipt of acceptable Form 8453 within 7 days, send applicable letter.

  8. Create an Interaction/Incident for each contact/request.

  9. When Form 8453 is received, complete the following:

    • Enter "290 for zero" action to send the printed 8453 to Files

      Note:

      BMFOLT must show "150" before "290 for zero" action

    • Send the faxed/mailed Form 8453 and "290 for zero" to Files

    • Update and close the Interaction/Incident

  10. If unable to make contact by phone and a Letter is Sent, complete the following before mailing out First letter:

    • Notate on the Contact/Error sheet the date the letter was sent

    • Notate the Applicable letter sent

    • Print a copy of letter to attach to error sheet

    • Enclose a return envelope - For Ogden - M/S 1056 and for Cincinnati - M/S 2701G must be present on the mailing and return envelopes

    When an acceptable Form 8453 is received in response to the letter of request, update and close the Interaction/Incident.

  11. If the letter is returned undeliverable and a valid address can not be determined, complete the following:

    • Enter Transaction Code (TC) 290 on the tax module on IDRS

    • Document this process on the returned letter

    • Use the Document Locator Number (DLN) from the TC 290 to place the undeliverable mail in files and enter DLN into Interaction/Incident

  12. If no response within 45 days, send a 2nd letter.

  13. After sending the second letter, close the Interaction/Incident (description: mm/dd/yy non-compliant. Notate sent 2nd letter.)

  14. If compliant to 2nd letter, upon receipt of an acceptable Form 8453 via fax, e-mail or mail, complete the following:

    • Add comments to Interaction/Incident (mm/dd/yy complied to 2nd letter)

    • Verify the correct form type for the transmitter return and ensure appropriately signed

  15. The correct Form Type for the transmitted returns are:

    • Form 8453-PE for return types Form 1065 MeF and Form 1065 On-Line MeF

    • Form 8453-B for return types Form 1065-B MeF and Form 1065-B On-Line MeF

    • Form 8453-C for return type Form 1120 MeF and Form 1120 On-Line MeF

    • Form 8453-S for return type Form 1120S MeF and Form 1120S On-Line MeF

    • Form 8453-I for return type Form 1120-F MeF and Form 1120-F On-Line MeF

      Note:

      $ amounts are not required.

    • Form 8453-EO for return types Form 990, Form 990-EZ, Form 990PF, Form 1120-POL MeF and On-Line MeF Programs

    • Form 8453-EX for return types Form 720, Form 2290, and Form 8849

    • Form 8453-FE for return type Form 1041

    • Form 8453-EMP for return types Form 940, Form 940-PR, Form 941, Form 941-PR, Form 941-SS, Form 943, Form 943-PR, Form 944, Form 945

    After receiving an acceptable Form 8453 in response to a phone contact or letter, complete the following:

    • Check BMFOLT - a Tax Year MUST have a PN or TC 150

    • Enter "290 for zero" action

      Note:

      BMFOLT must show "150" before "290 for zero" action

    Note:

    It could take 2 weeks for a received return to post; 3 weeks if the return is received towards the end of the week.

  16. If no response is received from the first or second letter and the total days exceed 90 days, the Team Leader or designated person will need to complete the following:

    • Close the Interaction/Incident and document the copy of the letter in the folder to show that no signature document was received

    • Keep a copy of each of the completed reports for record purposes

    • Recap the results on a spreadsheet and send a copy via e-mail to the designated national program analysts on a regular basis

  17. Open a new incident and relate to the original closed incident. (Description: mm/dd/yy non-compliant. Notate sent 3rd letter.)

    • Close Interaction/Incident

    • Keep a copy of each of the completed reports for record purposes.

    • Recap the results on a spreadsheet and send a copy via email to the designated national program analysts on a regular basis.

  18. Route the file to the Lead Tax Examiners for the following actions, if the response to a phone call/correspondence has not been received from the electronic filer within three weeks:

    1. Send the participant the appropriate letter.

    2. Forward a copy of the letter to the Field Office Operations.

    3. Reference the letter in the participant's Interaction/Incident.

    4. Note the action on the Forms 8453 tabs.

    5. Route the Forms 8453 to the suspense file.

  19. Contact the IRS Field Office Operations where the participant does business, if a participant is uncooperative, not locatable, or fails to supply a replacement Form 8453.

  20. The e-help Desk Manager must inform the Field Office Operations Director of all other communications with the filer.

Signature Document Form 8453 Submitted to IRS in Error
  1. Original MeF Forms 8453 (Form 8453-C, Form 8453-S, Form 8453-I, Form 8453-PE, Form 8453-B, Form 8453-EX, Form 8453-EO, Form 8453-EMP and Form 8453-FE) should be retained by the taxpayer or ERO and not mailed to the Service unless requested.

  2. MeF Forms 8453 are to be routed to the Ogden e-help Desk, Attention E-File Unit, M/S 1056, Ogden, UT 84201.

    Exception:

    Form 8453-EX and Form 8453-EMP are to be routed to the Cincinnati e-help Desk at 201 West River Center Blvd. Stop 2701G, Covington, KY 41011.

  3. Research the Form 8453 using the RRD so that it can be determined if the form would need to be retained or sent back to the taxpayer or ERO. Also, research Interaction/Incident to see if the taxpayer or ERO is responding to a previous request for the Form 8453.

  4. Copies of Form 8453, marked copy or duplicate copy, received by the Service in error, may be destroyed as "classified waste" as they are not required to be filed with the Service.

  5. If a taxpayer or ERO has submitted an original Form 8453 to IRS that should have been retained in their file, contact the taxpayer or ERO by telephone or correspondence to explain the retention requirement and/or arrange to return the forms back to them.

Practitioner PIN Option - Form 8879 and Form 8878-A for MeF Programs

  1. The business filer can also choose the Practitioner PIN Option, using the applicable Form 8879 that is retained by the ERO as part of the taxpayers record and is not to be sent to the IRS. The business filer can also choose to authorize the ERO to make electronic funds withdrawals using the Form 8878-A, IRS Electronic Funds Withdrawal Authorization for Form 7004, which is also retained by the ERO and not sent to the IRS.

  2. The Practitioner PIN Option can not be used by a Large taxpayer or by a taxpayer who is filing through an On-Line Provider. These filers must use the Form 8453 Option as the alternative signature.

  3. The Practitioner PIN Option consists of two PINs - one for the taxpayer and one for the Practitioner.

  4. The taxpayer chooses his own PIN that must be five numeric characters and cannot be all zeros.

  5. The Practitioner PIN is chosen by the ERO and must contain eleven characters. The first 6 characters are the EFIN of the ERO and the next five numeric characters are the EROs choice.

  6. The business taxpayer must decide whether they want to enter their own PIN or whether they want to authorize the ERO to use his selected PIN as the signature.

  7. To give an ERO authorization to sign the return, the taxpayer must use the applicable Form 8879, as follows:

    • Form 8879-C for Form 1120

    • Form 8879-I for Form 1120-F

    • Form 8879-S for Form 1120S

    • Form 8879-EO for Exempt Organization returns

    • Form 8879-PE for Form 1065

    • Form 8879-B for Form 1065-B

    • Form 8879-EX for Form 720, Form 2290 and Form 8849

    • Form 8879-EMP for Form 940, Form 940-PR, Form 941, Form 941-PR, Form 941-SS, Form 943, Form 943-PR, Form 944, and Form 945.

    • Form 8879-F for Form 1041

  8. Form 8878-A, IRS Electronic Funds Withdrawal Authorization for Form 7004, is used by persons authorized to sign an electronic funds withdrawal and an ERO to use a PIN to authorize an electronic funds withdrawal of the balance on an electronic Form 7004.

  9. Form 8879 and Form 8878-A must not be sent to the IRS. The ERO is required to retain the document as part of the taxpayer's record for 3 years from the due date or IRS received date, whichever is later, unless otherwise notified by the IRS.

  10. For more information about program requirements for MeF Programs review the following publications:

    • Publication 4163, Modernized e-File (MeF) Information for Authorized IRS e-file Providers for Business Returns

    • Publication 4164, Modernized e-File (MeF) Guide for Software Developers and Transmitters

    • Publication 3112, IRS Application and Participation

Processing Authorization Form 8879 and Form 8878-A for MeF Programs Submitted to IRS in Error
  1. Copies of Form 8879 and Form 8878-A, marked copy or duplicate copy, received by the Service in error, may be destroyed as "classified waste" as they are not required to be filed with the Service.

  2. If an ERO or taxpayer has submitted an original Form 8879 or Form 8878-A to IRS that should have been retained in their file, contact the ERO or taxpayer by telephone or correspondence. Explain the retention requirement and/or arrange to return the forms back to them. It is advisable to contact EROs who submit a significant volume of authorization forms to IRS in error as early in the filing season as possible to minimize future incoming receipts. When appropriate, contact the assigned RPO National Account Manager for assistance.

  3. For more information about program requirements for MeF Programs review Publication 4163, Modernized e-File (MeF) Information for Authorized IRS e-file Providers for Business Returns and Publication 4164, Modernized e-File (MeF) Guide for Software Developers and Transmitters.Also review Publication 3112, IRS Application and Participation.

Process for 94x On-Line Signature PIN Registration

  1. This section provides the guidelines and processing steps for handling signature documents for the 94x Forms Programs.

  2. Beginning Processing Year 2016, 94x MeF filers will be able to use the 94x PIN registration in MeF. 94x On-Line Signature PINs will be available to use for all tax years in MeF. If the taxpayer already has a 94x On-Line Signature PIN from 94x Legacy, it will not be necessary to reapply for a new PIN in the new MeF application. 94x Legacy PIN Registration data was migrated to the new 94x On-Line Signature PIN for MeF on the RRD.

  3. There are 4 signature methods for the 94x Program:

    • 94x On-Line Signature PIN

    • Reporting Agent PIN

    • Form 8453-EMP

    • Form 8879-EMP

  4. Form 8453-EMP and Form 8879-EMP are explained in IRM 3.42.4.7.1 through IRM 3.42.4.7.2.1.

  5. Reporting Agents are issued a 5 digit PIN used to sign 94x returns for their clients with a Form 8655, Reporting Agent Authorization, on record with IRS. Reporting Agents must submit Form 8655 with their Agent's List to the Ogden Accounts Management Center (OAMC) prior to completing their IRS e-file Application.

    Note:

    When the provider option of Reporting Agent is selected in the Third Party Data Store (TPDS) the system automatically validates the Reporting Agent File (RAF). If not on file the provider option is not allowed.

  6. The Third Party Data Store (TPDS) will automatically issue the 5 digit Reporting Agent PIN once the IRS e-file Application with the provider option RA has completed processing and will automatically issue the RA PIN letter.

  7. The 94x On-Line Filer is an individual who is the owner or a principle of a business authorized to sign and file the business’s 94x returns on their behalf; and they are referred to as the Authorized Signer. To participate in the e-file program they must purchase software that includes the 94x On-Line Signature PIN Registration application. An Authorized Signer for the business must complete the 94x On-Line PIN Registration which is transmitted to the IRS through a Third Party Provider to the Modernized e-File (MeF) System. The 94x On-Line Filer is not required to submit an e-file Application.

    Note:

    Beginning Processing Year 2016, all tax years and quarters in 94x MeF will accept the 94x On-Line Signature PIN.

  8. The 94x On-Line Signature PIN from Legacy has been migrated to the new 94x On-Line Signature PIN and is located on the MeF Return Request Display (RRD) and is accessed via the Employee User Portal (EUP). Taxpayers are not required to reapply for a new PIN.

    Note:

    Legacy PIN applications can also be referred to as migrated.

  9. Beginning January 2016, the 94x On-Line Signature PIN Registration will be located on the MeF RRD platform and accessed via the EUP. The application is received in applied status and based on the results of the review the application is manually changed by the employee and moved to the appropriate status. The status options are pending, approved, PIN activated, disapproved and deactivated. .

    Note:

    The registration mirrors return submissions processed on the MeF platform.

  10. Once approved, the MeF 94x PIN Registration System will automatically assign a 10-digit PIN and generate a letter. The 94x PIN should only be sent to and be used by the Authorized Signer as their signature on their business’s On-Line 94x returns that they file electronically. The following entities are not allowed access to the PIN information:

    • Contact

      Exception:

      The contact listed on the legacy applications is considered to be the Authorized Signer.

    • Power of Attorney (POA)

    • Electronic Return Originator (ERO)

      Exception:

      The ERO is filing the 94x returns on behalf of their own business and is the Authorized Signer.

    • Reporting Agent (RA)

      Exception:

      The RA is filing the 94x returns on behalf of their own business and is the Authorized Signer.

    • Payroll Company

      Exception:

      The payroll company is filing the 94x returns on behalf of their own business and is the Authorized Signer.

  11. The system will generate status letters ( LTR. 3081 or LTR. 3083) when required.

  12. For more information about program requirements for the 94x Programs review Publication 4163, Modernized e-File (MeF) Information for Authorized e-file Providers for Business Returns and Publication 4164, Modernized e-File (MeF) Guide for Software Developers and Transmitters. Also review Publication 3112, IRS Application and Participation.

Processing Electronic 94x On-Line PIN Registration
  1. The PIN Registration Method is used to issue the business filers a 94x On-Line Signature PIN.

    Note:

    Effective January 2016, 94x MeF filers are able to use the 94x On-Line Signature PIN for all tax years.


    All submissions are received in XML format only. The request for the 10-digit PIN is transmitted via a MeF submission through the Integrated External Portal (IEP). The 94x On-Line Signature PIN Registration must be processed within 45 days of receipt.

  2. The 94x On-Line Filer, must purchase software that supports the 94x On-Line Signature PIN application in order to participate in the program.

    Note:

    The 94x On-Line Filer is not required to submit an e-file Application or apply for e-services to participate in the 94x On-Line Filing program.

  3. PIN Registrations are accessible to the e-help Desk via EUP - MeF 94x PIN Registration System, and are only accepted from Business Taxpayers filing through a Third Party Provider (Transmitter) for the 94x MeF Programs.

    Note:

    There is a special MeF role for the 94x On-Line Signature PIN on EUP. See IRM 3.42.4.1.1.1 for more information on user roles for EUP.

  4. Only one PIN is issued per EIN.

  5. The Authorized Signer will be required to submit their social security number (SSN). The SSN will be used to authenticate the Authorized Signer.

  6. The role of the contact on the new applications is as follows. The contact person is an individual who entered the PIN request on the ‘Authorized Signer’s’ behalf. They do not have the authority to know or use the 10-digit PIN. The only information that can be shared with them is the status of the MeF Form 94x On-Line Signature PIN Registration. For example, they can be advised that the PIN has been activated, but they cannot be issued the PIN. For security reasons the only changes they can request be made to the record is to update the ‘Contact Title’ and ‘Contact Phone Number. All other updates to the record must be made by the ‘Authorized Signer’.

  7. The role of the contact on the migrated applications is as follows. The Contact person on the migrated Legacy records is to be considered the Authorized Signer and the ‘Authorized Signer Title’ belongs to the Contact person listed. This person has full permission to access of all PIN Registration data.

    Note:

    Contact titles are no longer used to determine if the Authorized Signer can be approved for a 94x PIN. However, this information can be used as additional authentication probes.

  8. The MeF 94x PIN Registration System will automatically assign a PIN to the 94x On-Line Filer for signature purposes. Once all of the information has been entered into the system and approved, Letter 3083 will generate with the Statement of Receipt insert that must be returned by the 94x On-Line Filer.

  9. To initiate the process, the 94x On-Line Signature PIN Registration is accessed in EUP - MeF 94x PIN Registration System.

  10. Below are the status for the 94x On-Line Signature PIN:

    94x On-Line Signature PIN Registration Status
    Status Definition
    Failed New PIN Registration received, but did not pass NAP Validation or other business rule validation. The transmitter/software provider will receive an acknowledgement explaining the reason for the failed status. The customer is notified via their software provider that their application was failed. Customer should contact Business & Specialty Tax at 800-829-4933 to verify the legal name of the company.
    Applied New PIN Registration received. It has passed the NAP validation (EIN/NC) and is ready to be processed.
    Approved PIN Registration has passed all validity checks and the 10-digit 94x On-Line Signature PIN has been assigned to the customer. The Statement of Receipt has not been processed and/or received by the IRS.
    Disapproved TP received a 3081 letter disproving the registration. PIN Registration has passed NAP Validation but was not approved due to mismatch between the authorized signer’s SSN and name combination, a first or last name only, and/or two authorized signers listed on the application. The Justification of Change field is required when the registration is updated to Disapproved.
    PIN Activated A 10-digit 94x On-Line Signature PIN has been assigned to the customer and the Statement of Receipt has been processed by the IRS. The customer can immediately use their 94x On-Line Signature PIN to sign their e-filed on-line Form 94x returns.
    Pending Reserved for special circumstances. For example, a PIN Registration would be moved to Pending status if a Statement of Receipt was received without a signature. The Justification of Change filed is required when the Registration is updated to Pending, so an explanation would show on the History of Changes page.
    Deactivated The 10-digit 94x On-Line Signature PIN has been deactivated by the IRS and the e-file database will not recognize the PIN as a valid signature. Deactivation can be requested by the authorized singer. The PIN will also be deactivated if it is determined to be a compromised PIN by either the IRS or an authorized representative of the business. The Justification of Change filed is required when the registration is updated to Deactivated.
  11. Once the 94x On-Line Signature PIN is accepted in MeF, the status is automatically updated to Applied Status.

  12. The MeF 94x PIN Registration System - Applied Status list is used by the e-help Desk to research the request to determine whether it should be approved or denied. The requests are retrieved using the customer’s EIN.

  13. Verify the Authorized Signer via IDRS with command codes INOLES and/or ENMOD.

    Note:

    The Authorized Signer cannot be payroll companies, tax preparers, reporting agents, POAs or others who are using the 94x PIN Registration requesting a PIN on behalf of their clients.

    1. Verify that the Authorized Signer’s name control and SSN are correct in the registration.

    2. Verify that the taxpayer’s first name or variation of the first name is the same on the registration as in INOLES or ENMOD. If unsure, forward to the lead for determination.

    3. Verify that only one taxpayer is listed as the authorized signer on the application.

  14. If the PIN registration passed all validity checks, move to approved status. 3083 letter will automatically generate with the authorized signer’s 10-digit 94x On-Line Signature PIN and the Statement of Receipt.

  15. Once the Statement of Receipt is returned and signed by the authorized signer, move the PIN registration to PIN Activated status. The customer will be able to immediately use their 94x On-Line Signature PIN when the Statement of Receipt is processed.

Invalid Application Procedures
  1. An application that does not pass the systemic business rule(s) validation (i.e. validated EIN and name control mismatch) will automatically be moved to failed status; and will not be forwarded to the e-help Desk for research. The customer will be notified by their transmitter/software of the failed submission.

  2. For an EIN name control mismatch, the customer will need to correct their name and/or EIN and resubmit their application through their software. If the customer cannot determine the correct name control and/or EIN, they will need to contact the Business and Specialty Tax Line at 800-829-4933.

  3. The PIN registration is moved to Disapproved status for the following:

    1. mismatch between the authorized signer’s SSN and name combination;

    2. a first or last name only; and/or

    3. two authorized signers are listed

  4. The Justification of Change field is required when updating to Disapproved status. Update this field with appropriate comments.

  5. PIN registration may also be updated to Disapproved status if it is determined that the PIN registration request is being misused. A PIN registration would be considered misused if a payroll company, tax preparer, reporting agent or others are requesting a 94x On-Line Signature PIN on behalf of their clients. These requests are usually identified by a number of requests using the same contact name and/or mailing address.

    1. Stop processing the identified requests and place in Pending Status.

    2. Use IDRS to validate the EIN and mailing address to ensure it belongs to the Contact’s business.

    3. Determine if the Contact signed returns for multiple EINs or acted as the Electronic Return Originator (ERO).

    4. Document findings in an EHSS incident.

    5. Document incident number in the Justification of Change field.

    6. Forward the incident to the business analyst via EHSS for determination.

    7. Move the PIN to Disapproved status after the determination is made confirming the misuse of the PIN registration.

    8. Enter appropriate comments in the Justification of Change field.

    9. Send an email that contains the customer’s First and Last name and mailing address to the designated Cincinnati clerical staff. They will maintain and share on a daily basis a file called "Misuse of 94x PIN Registration" .

  6. When the PIN registration is moved to Disapproved status, Letter 3081 is generated notifying the customer that their PIN registration was disapproved.

  7. The PIN registration is moved to Pending status for the following:.

    1. unsigned Statement of Receipt

    2. research is needed to determine if it is an appropriate request

  8. Enter the appropriate comments in the Justification of Change field when moving the PIN registration into Pending Status.

Authorized Signer Change
  1. If there is a change in the Authorized Signer the authorized signer should notify the IRS of the change; request the PIN be deactivated so that a new PIN can be requested by the new Authorized Signer.

  2. If the Authorized Signer is no longer available the contact on the application can request that the PIN be deactivated so that a new PIN can be requested by or for the new Authorized Signer.

  3. Authenticate the caller to ensure the caller can legally bind the business or organization. To bind means that the caller has the ability to execute agreements that are contractual and legally enforceable against the company under state law.

  4. An authenticated caller not listed on the application may be advised as to whether or not a PIN Registration is on file for the company. If there is a PIN registration on file and the Authorized Signer is no longer available this individual may also request the PIN be deactivated.

  5. Inform the caller they must submit a new application through their software provider/transmitter to receive a 94x On-Line Signature PIN for the new Authorized Signer.

  6. Enter comments into the Justification of Change field and deactivate the current 94x On-Line Signature PIN.

    Note:

    94x On-Line Signature PIN must be deactivated before submitting a new application. The transaction is immediate so the customer can submit a new application immediately.

94x On-Line Signature PIN Registration Change of Address Requests
  1. 94x On-Line Signature PIN Registration Change of Address Requests are handled by the Cincinnati e-help Desk.

  2. If customer chooses to make changes by phone, the request can only be made by the Authorized Signer after the Authorized Signer is authenticated.

    Note:

    The only other changes that can be requested by the authorized signer via telephone are Contact Name (Exception: a migrated legacy application), Contact Title, Contact Phone Number and email addresses.

  3. If customer chooses to make changes by mail or fax, the request must be on company letterhead and must be mailed or faxed to Cincinnati containing the following information:

    • EIN

    • Company name

    • Old address

    • New address

    • Contact name, title and phone number (if applicable)

    • Authorized Signer name and title, and

    • Authorized Signer signature

  4. If the customer needs a copy of the PIN letter advise them to add the following information to their request, "Copy of PIN letter needed" .

  5. Fax number for the Cincinnati e-help Desk is 1-877-477-0569.

  6. Mailing address for the Cincinnati e-help Desk is Internal Revenue Service, Mail Stop 2701, Cincinnati, OH 45999.

    Note:

    Inform the taxpayer that the change of address on PIN Registration will not affect the taxpayer's permanent IRS records. To change the address of a taxpayer's permanent records, the taxpayer has to submit Form 8822, Change of Address or Form 8822-B, Change of Address or Responsible Party - Business

  7. Clerical staff in Cincinnati will update the MeF 94x PIN Registration System with the corrected information and Submit.

  8. If it is determined that the PIN has been compromised, refer to IRM 3.42.4.7.3.6, PIN Registration, Compromised/Not Compromised.

94x On-Line Signature PIN Registration Business Name or EIN Change
  1. The customer must notify the e-help Desk if there is a change to the PIN Registration Business Name or EIN.

  2. Authenticate the caller to ensure the caller is the Authorized Signer who can legally bind the business or organization.

  3. Inform the caller they must submit a new application through their software provider/transmitter to receive a 94x On-Line Signature PIN with their new name or EIN.

  4. Enter comments into the Justification of Change field and deactivate the current 94x On-Line Signature PIN.

    Note:

    94x On-Line Signature PIN must be deactivated before submitting a new application. The transaction is immediate so the customer can submit a new application immediately.

94x On-Line Signature PIN Registration, Compromised/Not Compromised
  1. A 94x On-Line Signature PIN can be considered compromised when it is being used by an unauthorized user who is not listed on the 94x On-Line Signature PIN Registration. Regardless of IRS discovery or customer notification and advertent or inadvertent user, the e-help Desk will take corrective action to protect the integrity of the PIN.

  2. When taking a call regarding the PIN, verify you are speaking with the authorized signer or contact person if 94x Legacy PIN using the MeF 94x On-Line Signature PIN Registration. Before taking steps to reissue a PIN letter ensure address is correct on the MeF 94x On-Line Signature PIN Registration.

    Note:

    The only individual that is authorized to request an existing PIN to be reissued is the current Authorized Signer or Legacy Contact on the 94x On-Line Signature PIN Registration Application.

    1. If a caller is not the Authorized Signer or Legacy Contact person, ask the caller how they are affiliated with the company. If the caller states they are the owner, partner, or officer of the business and they are authorized to sign for the company, the assistor may acknowledge that a PIN registration exists after following authentication probes in the Authentication and Authorization Job Aid for on-line filers. The PIN is owned by the Authorized Signer or Legacy Contact listed on the application, not the company. It can only be disclosed to the Authorized Signer or Legacy Contact listed on the application.

      Note:

      PIN should never be given over the phone.

    2. If the caller thinks the application needs to be updated for any reason, refer to the following IRM references as appropriate, IRM 3.42.4.7.3.3, Authorized Signer Change, IRM 3.42.4.7.3.4, 94x On-Line Signature PIN Registration Change of Address Request, and/or IRM 3.42.4.7.3.5, 94x On-Line Signature PIN Registration Business Name or EIN Change.

  3. To determine if the PIN is compromised or not, follow the chart below:

    If and Then
    the PIN was never received/issued it has been less than 10 business days the PIN is not compromised.
    1. Assistor will check EUP - MeF 94x PIN Registration System to verify a PIN is in Approved status.

    2. Verify the Authorized Signer (Contact if 94x Legacy PIN) and address on record;

    3. Inform the customer the letter is in the mail.

    it has been more than 10 business days since the PIN was issued and the address is correct the PIN is not compromised.
    1. Verify the Authorized Signer (Contact if 94x Legacy PIN) and address on record

    2. Reissue letter per IRM 3.42.4.7.3.6 (4) or (5) below

    3. Notate actions in the Justification of Change field

    it has been more than 10 days since the PIN was issued and the address is incorrect the PIN is compromised.
    1. Verify the Authorized Signer (Contact if 94x Legacy PIN) and address on record

    2. Follow IRM 3.42.4.7.3.6 (9) below

    3. Notate change in the Justification of Change field

    the PIN was received but is not being accepted as the 94x Signature there is no record of a signed Statement of Receipt the PIN is not compromised
    1. Verify the Authorized Signer (Contact if 94x Legacy PIN) and address on record

    2. Advise the caller that they need to return the signed SoR to us before the PIN can be activated

    3. Notate EHSS interaction number in Justification of Change field

    the PIN was previously received the Authorized Signer (Contact if 94x Legacy PIN) does not currently have access to their PIN
    1. Ask the caller if they believe the PIN was compromised

    2. If the Authorized Signer (Contact if 94x Legacy PIN) states the PIN is not compromised, reissue PIN letter per IRM 3.42.4.7.3.6 (4) or (5) below and notate actions in the Justification of Change field

    3. If the Authorized Signer (Contact if 94x Legacy PIN) states the PIN is compromised and the address on the application is current, follow IRM 3.42.4.7.3.6 (8) below

    4. Notate reason for change in Justification of Change field

    an official of the company calls states the person currently listed as the Authorized Signer (Contact if migrated 94x Legacy PIN) on the application is no longer with the company or authorized to use the PIN
    1. Authenticate the caller to ensure he/she can legally bind the business or organization.

    2. Ask the caller if they want to change the Authorized Signer (Contact if migrated 94x Legacy PIN) on the application.

    3. If yes, the PIN is not compromised. Follow IRM 3.42.4.7.3.3, Authorized Signer change.

    4. If no, PIN is compromised. Deactivate the application and notate reason for change in Justification of Change field.

    an official of the company calls and states an unauthorized individual applied for a PIN without their knowledge

    Note:

    Authenticate the caller to ensure he/she can legally bind the business or organization.

    they received the PIN the PIN is not compromised.
    Determine if the caller:
    • would like the PIN deactivated, or

    • would like to initiate an Authorized Signer change per IRM 3.42.4.7.3.3

    • notate reason for change in Justification of Change field

    the unauthorized third party received the PIN the PIN is compromised.
    Determine if the caller:
    • would like the PIN deactivated and reapply for a new PIN, or

    • would they just want to deactivate the PIN

    • notate the reason for change in Justification of Change field

    they do not know who received the PIN the PIN is compromised.
    Determine if the caller:
    • would like the PIN deactivated and apply for a new PIN, or

    • would they just want to deactivate the PIN

    • notate the reason for change in Justification of Change field

    A third party calls has been issued a PIN in error Advise the caller they are not authorized and request an authorized representative to call. Since the caller is not authorized close Interaction/Incident.
    • notate the Interaction/Incident number in Justification of Change field

    Note:

    Follow disclosure guidelines, IRM 3.42.4.10.10, Disclosure and IRS e-file Application, if information indicates that disclosure occurred due to the compromised 94x PIN.

  4. If the call is received at any site other than Atlanta, Cincinnati or Ogden and the PIN needs to be reissued, an Incident should be created and then escalated to the Cincinnati/Ogden Lead I as the provider option. The Incident must include:

    1. Company EIN

    2. Name of the business applying for the PIN

    3. Name and phone number of the contact person

    4. Fax number of the contact, if the contact person requests the PIN 94x On-Line Registration Letter to be faxed

      Note:

      Do not offer to fax PIN Registration Letter. Generally, the assistor should not offer the fax option, however, if the customer asks for options the assistor can recommend to fax. If less than 45 days to a due date the assistor may recommend the customer fax the SoR. If fax is requested, add fax number to interaction description and interaction number in the Justification of Change field to document why the letter was reprinted and that it was being faxed to the customer per their request.

  5. Atlanta, Cincinnati, or Ogden e-help Desk will reissue the Letter 3083 accordingly.

    Note:

    The approved Letter 3083 contains three parts; assistor/clerk may reprint only the parts requested by the customer. It is not necessary to reprint the acceptance letter and Statement of Receipt if PIN is already activated. The denied Letter 3081 has only one page.

  6. Atlanta, Cincinnati, or Ogden e-help Desk will remind the caller that the Statement of Receipt accompanying the Letter 3083 must be signed and returned to the Cincinnati site before PIN can be activated.

  7. If a reprinted letter is requested for a migrated application. The letter will need to be manually recreated using a desktop letter housed on the specified SharePoint site. To recreate these letters you will need the authorized signer name, employer name, employer address, EIN, and PIN from the MeF 94x Signature PIN Registration application.

    • In the Justification of Change field enter the EHSS interaction number, document which letter has been recreated and printed manually and the creation date (MM-DD-YYYY).

  8. The Cincinnati e-help Desk receives compromised PIN Registration letters faxed to 1-877-477-0569. The letters must be submitted on company letterhead and contain the following:

    • Company's EIN

    • Company name

    • Contact name

    • Contact title

    • Phone number

    • Reason that customer believes PIN was compromised

    • The letter must be signed and dated by a principal with the company (owner, officer, partner, etc.). The signer’s name and title must be typed on the letter below the signature.

    • If there was a change of address the letter must also include the old address and the new address

      Note:

      If the fax is not received within 24 hours of the receipt of the Interaction, contact the customer.

  9. Customer calls to e-help Desk not located in Cincinnati, advise the customer to send a fax to Cincinnati as outlined above in IRM 3.42.4.7.3.6(8), create an Incident and escalate to the Cincinnati Leads Provider Group. The Incident must include:

    • Company EIN

    • Name of the business applying for the PIN

    • Name and phone number of the contact person

    • Reason it is believed the PIN is compromised

  10. The Cincinnati e-help Desk will determine if the 94x PIN is compromised and take corrective actions accordingly.

    1. Authenticate the caller

    2. Establish caller's relationship with the company

    3. Update Interaction/Incident with caller’s name, position with business and explanation stated for why the 94x PIN has been compromised

    4. 94x PINs found to be compromised require the following corrective actions:

      If Then
      PIN is compromised
      1. Deactivate current PIN Registration. Notate reason for action in Justification of Change field.

      2. Advise the caller a new 94x On-Line Signature PIN Registration must be submitted through their software in order to use the 94x On-Line Signature PIN.

      3. Advise caller it can take up to 45 days to process the 94x PIN registration.

      4. Inform the applicant of the new 94x PIN by mailing Letter 3083 approval Letter.

      5. Advise the caller they must sign and return the Statement of Receipt before the PIN can be activated.

Authorized Signer on Statement of Receipt
  1. A valid signature can be printed, typed, rubber stamped, computer generated, or affixed by some other mechanical device. It may appear on either the “Signature of Authorized Signer” or “Printed Name of Authorized Signer” line. Examples of valid signatures include the following:

    • Signature stamp/rubber stamp

    • Printed name on signature line

    • Printed name on printed name line and signature line blank

    • Signature that may not be legible

    • Signature on the printed name line

    • Signature without a printed name line

    • Initials

  2. Since assistors and clerks are not expected to be handwriting experts, regulations allow us to presume that the signature on a return, statement or other document is the true signature of the person who actually signed the document, per IRM 3.11.13.12.7.

  3. If a call is received regarding the reason for the disapproval, access the 94x On-Line Signature PIN and any related EHSS incidents or interactions.

    If it is determined that the Authorized Signer is: then
    incorrect and the error was unintentional
    • advise the caller they will need to submit a new 94x PIN application

    • the approval letter will contain a Statement of Receipt that they will need to ensure the Authorized Signer signs and returns to the IRS before the PIN can be activated

    • Deactivate and leave comment in Justification of Change field

    incorrect and the error was intentional
    • advise the caller of proper use of the PIN and procedures to reapply if needed.

    • if there is evidence of disclosure, follow procedures in IRM 3.42.10.10, Disclosure and IRS e-file Application

Undeliverable PIN Registration Letters
  1. When an undeliverable 94x On-Line Signature PIN Registration letter is received by the e-help Desk in Cincinnati, or in some instances Atlanta or Ogden, take the following actions:

    1. Update the 94x On-Line Signature PIN Registration with the new mailing address if provided by the U.S. Postal Service on the yellow change of address label and document the source of the change in the Justification of Change field. Reissue the appropriate letter.

    2. If the address is not present U/D in front of the second address line, document actions taken in the Justification of Change field then disapprove the request.

      Note:

      Do not print a letter in this situation as it will only generate another piece of mail that cannot be delivered.

  2. After the information has been entered the letter can be destroyed as classified waste.

  3. When an assistor receives a call requesting the status of the PIN registration, they should follow normal authentication procedures then follow IRM 3.42.4.7.3.4, e-file PIN Registration Change of Address Requests.

  4. Reissue letter.

Justification of Change
  1. Each action taken on a submission has the Justification of Change field to document why an action was taken. The field allows for a maximum of ninety characters including spaces. A Justification of Change statement is required for all actions except for the following statuses:

    • Approved (optional)

    • PIN Activated (optional)

  2. Use the following standard Justification of Change Comments for each scenario listed.

    If Enter
    Action taken as a result of a telephone contact SD (enter number)
    SSN name control research results do not match the name control NC does not match
    SSN name control matches but the first name on the request does not match the first name on IDRS - Exception - A different variation on the first name, i.e. Steve and Stephen, Elizabeth and Liz/Beth is acceptable First name does not match
    SSN research does not deliver any INOLES or ENMOD matches No data available
    Unusual results on INOLES or ENMOD are delivered Other - and clearly describe the situation (e.g., Other - Date of death (DoD) appears with the SSN on IDRS; Other - Two names in the Authorized Signer field)
    Incomplete address Disapprove - Inc. address
    Undeliverable mail Disapprove - U/D
    PIN accidently deactivated Inadvertent action customer will be contacted
    Statement of Receipt was received but was signed by someone other than the Authorized Signer (AS) - treat as compromised PIN Comp. PIN SoR not s/AS s/(enter name signed by)
    The request is being disapproved because a payroll company, Reporting Agent or ERO have misused the system PIN Reg. Misused and enter the SD number

Form 1041 e-file Program Signature Methods

  1. This section describes the applicable processing requirements of the electronic filer and the receiving Submission Processing Campus. Tax Examiners, e-help Desk and others assigned will complete the actions described throughout this section, as applicable. This section provides the guidelines and processing steps for handling signature documents for the Form 1041e-file Program. Although the Form 1041 e-file Program was retired October 2014, prior year signature forms must be maintained.

  2. Applicants using the Form 1041e-file Program have two signature methods, as follows:

    • By using Form 8453-F, U.S. Estate or Trust Income Tax Declaration and Signature for Electronic Filing, to sign Form 1041, U.S. Income Tax Return for Estates and Trusts, or

    • By using a Practitioner PIN (Personal Identification Number) using Form 8879-F, IRS e-file Signature Authorization for Form 1041.

  3. Form 8453-F (signature documents) may also serve as a transmittal for some paper attachments, i.e., paper check for balance due returns and multiple signature listings.

    Note:

    Form 8453-FE will be used for taxpayers filing through MeF. This form cannot be used as a transmittal. It must be attached as a binary attachment. Multiple Tax Return Listings cannot be attached to Form 8453-FE.

  4. A fiduciary and an Electronic Return Originator (ERO), filing the estate's or trust's return, can also consent to electronic funds withdrawal, as applicable.

  5. When the PIN option is not used in filing Form 1041, the return is not considered legally filed until a completed Form 8453-F, signed by the Fiduciary, is received by the Ogden Submission Processing Center (OSPC). Publication 1437 states the time period for submitting Form 8453-F is three business days after acceptance of the electronic submission of the return. However, properly completed and signed Form 8453-F received after the 3 day period will be considered legally filed.

  6. Form 8453-F:

    1. Authenticates the return. A return that is not signed using the practitioner PIN method and a Form 8879-F is not considered valid without a signed Form 8453-F;

    2. Authorizes the participant to transmit the return electronically for the Form 1041 Program via e-file, on behalf of the entity, if the participant and the entity are not the same person;

    3. Provides a transmittal for any associated paper documents;

    4. Authorizes the IRS to send the participant and/or transmitter an acknowledgment of receipt of transmission, an indication of whether or not the return is accepted, and, if rejected, the reason(s) for the rejection; and

    5. Authorizes Electronic Funds Withdrawal from the taxpayer's account for the Form 1041 returns only, via Form 8453-F.

  7. Advise applicants the Form 8453-F must always be signed by the person authorized to sign the paper return, and by the paid preparer, if applicable.

  8. Advise participants Form 8453-F must be received for every accepted electronic return and all signatures required to file on paper are also required for the electronic return. If a signedForm 8453-F is not received the return is not considered filed and the estate or trust may be assessed the Failure to File penalty.

  9. Use Command Code (CC) ELFRQ to request Form 8453-F. To request the electronic return, CC TRPRT must be used for tax years 1998 forward. See IDRS Command Code Job Aid for processing details.

Numbering Unit Procedures for Form 1041e-file Program
  1. The Numbering Unit should complete the following actions:

    1. Stamp each Form 8453-F with a Document Locator Number (DLN).

    2. Put no more than 20Forms 8453-F Multiple Listings per folder.

    3. Put no more than 25 folders per batch for Multiple Listings.

  2. Prepare Form 1332, Block and Selection Record, for each block of work. In the top right margin, enter the 6 digit Control Number, starting with the numbers below, then complete the following edits to information as follows:

    1. Use 910000 for Program Code 42933 for Form 8453-F Single Listings.

    2. Use 930000 for Program Code 42930 for Form 8453-F Multiple Listings.

    3. Increment one number (i.e., 930001) with each new block of work.

    4. In the date box on top of the form, enter the received date of the Form 8453-F, using mmddyy format.

    5. Enter the number of documents in the block in the count code.

    6. Route completed work back to the e-help Desk to be worked.

e-help Desk Instructions for Form 1041e-fileForm 8453-F Process
  1. The e-help Desk receives Form 8453-F from various sources. The sources for prior years are:

    • C and E

    • Direct fax from taxpayers

    • Mail from Receipt and Control

      Note:

      Prior year Form 8453-F are researched by e-help before they are processed to determine if they are needed.

EFS Reports for Correcting Form 8453-F Received for Form 1041
  1. Resolve and correct the discrepancies made in processing Form 8453-F using the following reports. These reports aid in ensuring the IRS receives all Forms 8453-F for e-filed Form 1041 and that they are required and complete. Use the following Run output files found on Control D to research and correct the Forms 8453-F:

  2. EFS 3747 Business Electronic Filing (Form 1041) ELFUPB Change Report – shows the corrected EIN after inputting of CC ELFUPB. This report should be checked the next business day after the ELFUPB corrections have been input to verify changes were accurately submitted. The report contains the following information:

    • Year (equals list year)

    • B/S (stands for Bought and Sold - obsolete)

    • EIN

    • New 8453-F DLN

    • Old 8453-F DLN

    • EIN-ERR-MSG - for example, "EIN Not Present."

  3. EFS 4544 8453 Research Report – shows the EIN and DLN of both the 1041 and 8453-F. This is also referred to as the ELFRQ Report. This report should be worked as needed to resolve issues. It is used to determine the status of 8453-F received by the e-help Desk. The report contains the following information:

    • List Year

    • EIN

    • 8453-F DLN

    • Return DLN

    • Employee IDRS Num

    • Requester IDRS Num

    • Remarks

Procedures for Correcting Prior Year Form 8453-F for Form 1041e-file Program
  1. To resolve prior year Form 8453-F discrepancies use IDRS, EFS reports and the following procedures:

    Step Form 8453-F Single without attachments If Yes.... If No....
    1 Research TRDBV for applicable year:
    2 Is "SIGNATURE" option present? This means return was signed with a PIN and Form 8453-F is not needed. Destroy as classified waste.
    1. Use IDRS CC ELFRQ "4 " for the applicable year. Search by EIN. The following business day check EFS 4544 to verify results of the ELFRQ action.

    2. If DLN is present destroy Form 8453-F as classified waste.

    3. If no DLN complete steps 3 - 5.

    3 Are Name and EIN present and do they match IDRS records? Continue Continue
    4 Is signature of fiduciary or officer representing fiduciary present? Continue
    1. Create an Interaction/Incident (open and closed).

    2. Edit Interaction/Incident number on Form 8453–F.

    3. Return Form 8453-F to ERO/TP with Letter 4684.

    4. Include a blank Form 8453-F for requested year and a return envelope.

    5 Is the signature on the correct line? Send valid Form 8453-F to Numbering for DLN. Red arrow to the correct line and send valid Form 8453-F to Numbering for DLN.
    6 Has Numbering returned PY Form 8453-F with DLN? To establish record on IDRS use CC ELFUPB "C" to enter EIN for the new DLN and send to files. Wait to obtain DLN and continue processing.
  2. When ERO/TP responds to correspondence sent, update Interaction/Incident add "mm-dd-yy Complied via mail or fax" as applicable. Process Form 8453-F following the procedures outlined above in IRM 3.42.4.7.4.4 (1).

Procedures for Processing Prior Year Multiple Return Listing for Form 1041e-file Program
  1. To resolve processing issues for Form 8453-F and Multiple Return Listing(s) the e-help Desk should use IDRS, EFS reports and the following procedures (Exception: If an issue can be resolved with a telephone call to the taxpayer, this is acceptable):

    Step Form 8453-F with Multiple Return Listing If Yes.... If No....
    1 Research TRDBV for applicable year to determine if the multiple listing is needed.
    2 Is SIGNATURE option present? This means that returns listed on the multiple return listing were signed with a PIN and Form 8453 is not needed. Destroy as classified waste.
    1. Use IDRS CC ELFRQ "4" for the applicable year. Search by EIN using several of the EINs listed on the multiple return listing. The following business day check EFS 4544 to verify results of the ELFRQ action.

    2. If the DLNs are present for the EINs searched, destroy Form 8453-F as classified waste

    3. If no DLNs present, complete steps 5

    3 Is the Name present? Continue Continue
    4 Is the EIN present on the front page of Form 8453-F? Line through the EIN and continue Continue
    5 Is signature of fiduciary or officer representing fiduciary present? Continue
    1. Create an Interaction/Incident (open and closed).

    2. Edit Interaction/Incident number on Form 8453–F.

    3. Return Form 8453-F and multiple listing to ERO/TP with Letter 4686.

    4. Include a blank Form 8453-F for requested year and a return envelope

    .
    6 Is the signature on the correct line? Edit and highlight MULTIPLE LISTING across the top of the Form 8453-F. Then send Form and attached multiple listing to Batching.
    1. Red arrow to the correct line.

    2. Edit and highlight MULTIPLE LISTING across the top of the Form 8453-F.

    3. Send Form and attached multiple numbering for DLN.

    7 Has Numbering returned PY Form 8453-F with Multiple Listing with DLN? To establish record on IDRS use CC ELFUPB “C” to enter EIN and DLN for each EIN listed on the Multiple Listing and send to Files. Wait to obtain DLN and continue processing.
  2. When ERO/TP responds to correspondence sent update Interaction/Incident add mm-dd-yy Complied via mail or fax as applicable. Process Form 8453-F following the procedures outlined above in IRM 3.42.4.7.4.5 (1).

Form 8879-F Processing for Form 1041e-file Program
  1. Instead of filing Form 8453, a fiduciary filing the estate's or trust's return through an Electronic Return Originator (ERO) can sign the return using a personal identification number (PIN). For details see Form 8879-F, IRS e-file Signature Authorization for Form 1041.

  2. Form 8879-F must be retained by the ERO and should not be sent to the IRS. The ERO is required to retain the document as part of the taxpayer's record for three years after the due date of the return, unless otherwise notified by the IRS. For additional information review Form 8879-F instructions.

  3. In some instances, the ERO successfully transmitted the electronic return; however, the IRS did not receive the taxpayer's PIN (electronic signature). EROs may erroneously submit a Form 8879-F in reply to an IRS request for a signed Form 8453-F.

    1. Return the Form 8879-F, using Letter 4687, to the originator informing them that they are still required to submit the appropriate Form 8453-F. Originators may submit a completed Form 8453-F without a signature if they attached the Form 8879-F signed by the taxpayer(s). In instances where the faxed Form 8453-F and Form 8879-F are received in response to an IRS request, faxed signatures are legally sufficient.

    2. Inform the e-file provider that failure to comply may result in suspension from the IRS e-file Program.

  4. Destroy Form 8879-F received by the Service. These should be considered "classified waste" as they are not required to be filed with the Service.

Processing Business IRS e-file Applications and Enrollment Forms

  1. Tax Examiners and Systems Administrators will use multiple systems to complete the IRS e-file application process for Business e-file returns. This section provides processing guidelines to assist the e-help Operation with verifying Trading Partner transmissions, receipts, and acknowledgments for Business e-file Programs.

EHSS CRM (Customer Relationship Management) Application

  1. The "e-help Support System" is available for use as a support tracking tool. This application provides a customer's contact history with the e-help Operation, with each call, fax, e-mail, etc. received. This information is captured in what is known as an "Interaction/Incident" .

Form 8655 Reporting Agent Authorization

  1. Form 8655, Reporting Agent Authorization, is used by a Taxpayer to designate a Reporting Agent to prepare, sign and file specific Federal returns, electronically. The form is primarily used in conjunction with 94x MeF Forms. Form 8655 is also used for making Federal tax payments and Federal tax deposits.

  2. Form 8655 grants the Reporting Agent different authorities, as indicated on the form when originally submitted. For clarification of Reporting Agent authorization, see IRM 21.3.9.3, Authorizations - Form 8655, Reporting Agent Authorization.

  3. A Reporting Agent ("Agent" ), is an accounting service, franchiser, bank, service bureau, or other entity authorized by its client to prepare, sign and file Employment Tax Returns electronically. Reporting Agents also make Federal tax payments and submit Federal tax deposit information and Federal tax payment information electronically for the taxes reported on the following forms:

    • Form 720, Quarterly Federal Excise Tax Return

    • Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return

    • Form 940-PR, Planilla para la Declaración Federal Anual del Patrono de la Contribución Federal para el Desempleo (FUTA)

    • Form 941, Employer's QUARTERLY Federal Tax Return

    • Form 941-PR, Planilla para la Declaración Federal TRIMESTRAL del Patrono

    • Form 941-SS, Employer’s QUARTERLY Federal Tax Return (American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands)

    • Form 944, Employer's ANNUAL Federal Tax Return

    • Form 943, Employer's Annual Tax Return for Agricultural Employees

    • Form 943-PR, Planilla para la Declaración Anual de la Contribución Federal del Patrono de Empleados Agrícolas

    • Form 945, Annual Return of Withheld Federal Income Tax

    • Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation

    • Form 1041, U.S. Income Tax Return for Estates and Trusts

    • Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons

    • Form 1120, U.S. Corporation Income Tax Return

    • Form 1120-C, U.S. Income Tax Return for Cooperative Associations

    • Form 1120-POL, U.S. Income Tax Return for Certain Political Organizations

    • Form 8868, Application for Extension of Time to File an Exempt Organization Return

    • Form CT-1, Employer's Annual Railroad Retirement Tax Return

  4. Tax Examiners should advise applicants a separate authorization, Form 8655, must be submitted for each Taxpayer on the Reporting Agent's List and the list must contain each Taxpayer's Employer Identification Number (EIN).

  5. Advise participants to mail all Forms 8655, with the Reporting Agent's Listings to the following Ogden address:

    Internal Revenue Service
    Accounts Management Campus
    MS 6748 RAF Team
    1973 North Rulon White Blvd.
    Ogden, Utah 84404

  6. Filers can also fax the Form 8655 to (801) 620-4142.

  7. Form 8655 is:

    • Submitted by Reporting Agents for each client

    • Authorization for the Reporting Agent to receive correspondence

    • Applicable to paper and electronic returns and Federal Tax Deposits (FTDs)/payments via the Electronic Federal Tax Payment System (EFTPS)

    • Stored on Reporting Agent File (RAF) data base

    • Effective for the quarter the Agent notifies IRS that the employer is added

    • In effect until revoked by the Taxpayer, terminated in writing from the Reporting Agent, or terminated by the Internal Revenue Service

    • Used to terminate a Reporting Agent Authorization by signing with another service provider

  8. Tax Examiners and Taxpayer Service Representatives (TSRs) should honor all requests from a Reporting Agent for information or adjustments to an account for which the Taxpayer has given authorization. Check the Reporting Agent File (RAF) to determine if the Reporting Agent Authorization:

    • Is current

    • Applies to the filing period for the return in question

    • Gives authority to receive correspondence

  9. Accept any authorized instrument which clearly contains the same information required to be provided on Form 8655 as a valid authorization.

  10. TPDS has information to determine if an authorization is present before completing the IRS e-file application approval process.

    Note:

    Validity of RAF is done automatically through TPDS.

  11. When dealing with a third party, check the Centralized Authorization File (CAF) and the Reporting Agent File (RAF) before corresponding. Refer to the following:

    • Form 2848, Power of Attorney and Declaration of Representative, also referred to as "POA"

    • Form 8821, Tax Information Authorization, also referred to as "TIA"

    • Form 8655, Reporting Agent Authorization, also referred to as "RAA"

  12. Form 8655 does not affect any aspect of POA/TIA forms.

Completing RAF Processing

  1. For complete RAF processing instructions for Form 8655, review IRM 21.3.9, Processing Reporting Agents File Authorizations.

  2. Research the RAF data base which contains all authorizations for Reporting Agents and their clients. If there is any question about the status of a Reporting Agent, this file will provide information about their clients and whether or not they are authorized to receive copies of correspondence.

  3. If the Taxpayer has authorized the Reporting Agent to receive copies of correspondence, set an indicator at Master File. This information is used by Notices Processing Unit to send correspondence to both the Reporting Agent and the Taxpayer.

  4. Research the Federal Tax Deposit Codes found on the entity records for the taxpayer to determine Reporting Agent Authorizations on file. For more information, see IRM 3.42.4.4.2.3.

  5. Authorizations granted by Form 8655 apply to returns filed by paper and electronically and for Federal Tax Deposits (FTDs). Form 8655 does not affect any aspect of POA/TIA forms which offer wider, more general authorizations.

  6. For additional processing information review IRM 21.3.9, Processing Reporting Agents File (RAF) Authorizations.

Maintaining Interaction/Incident

  1. Maintain Interaction/Incident, as required in IRM 3.42.7.4 (1), Introduction to the e-help Support System (EHSS). All contacts require an Interaction/Incident.

  2. Refer to IRM 3.42.7.5, Interaction Details, for how to create and document the Interaction/Incident.

  3. Andover e-help Deskmust complete the following actions before generating the approval letter:

    1. Validate the Form 8655 information on RAF

    2. Add comments to the TPDS and use the EHSS Application to update the taxpayer's Interaction/Incident, if applicable

Receiving and Controlling MeF Test Transmissions

  1. This section provides the general guidelines for the Testing Process used for the MeF business programs. The e-help Manager must ensure all duties regarding Receiving and Controlling Test Transmissions are performed correctly and all the test transmissions received are reviewed for completeness. Site Coordinators, e-help Desk and others assigned will complete the actions described throughout this section, as applicable.

  2. All electronic filing applicants planning to develop software and/or transmit return data directly to the IRS, must complete the testing process using the assigned test ETIN before the IRS will accept them into IRS e-file.

  3. MeF participants should notify e-help Operations at 1 (866) 255-0654 when they are ready to test. If the site receiving the call is not the testing site then an Interaction/Incident must be opened and transferred to the correct site.

  4. Advise prospective participants of the following information, as applicable:

    • A test transmission must be submitted for compatibility testing as required by the applicable revenue procedure. These test transmissions should be received well in advance of the return due date.

    • Test data must be transmitted on the same medium that will be used when transmitting live data.

    • Participants must complete applicable testing to ensure the returns they transmit are formatted according to IRS specifications.

    • Test transmissions must be in the same blocking configuration format that will be used for live production.

    • Software Developers must complete testing of software to ensure the software meets the specifications provided by IRS.

    • Reporting Agents that transmit returns must begin testing after receiving the validated Reporting Agent’s List.

    • When ready to begin testing, the prospective participant must contact the Processing Campus.

    • The transmission of a test file does not constitute filing of a tax return. The test only ensures the participant knows how to use the software packages.

    • A successfully completed test transmission is required for all forms and schedules they intend to file.

    • Participants must complete and submit a questionnaire indicating their software limitations.

  5. For a list of applicable Revenue Procedures and other reference materials, see IRM 3.42.4.1.2.

Electronic Specifications and MeF Testing Due Date Information

  1. Applicable Electronic Specifications must be followed by participants in order to complete a successful transmission test. Advise filers of the business publications with file specifications and program criteria, as follows:

    • Publication 4163, Modernized e-File (MeF) Information for Authorized IRS e-file Providers for Business Returns

    • Publication 4164, Modernized e-FIle (MeF) Guide for Software Developers and Transmitters

    • Publication 5078, Modernized e-File (MeF) Test Package (Business Submissions)

  2. Testing Due Dates are determined by the type of return that will be filed. The following subsection contain the applicable testing due dates MeF Program.

  3. Advise electronic filers required to test of the following:

    • To submit test transmissions by the dates specified in the applicable revenue procedure

    • To notify the e-help Operation when the electronic filer is ready to test

    • To expect notification of any changes to testing due dates

  4. Advise Software Developers of the following:

    • When software packages and communication systems are used by more than one Transmitter, they need to pass an assurance test only once a year

    • Their systems must provide the same software capabilities to all the users

    • Once communication systems and software packages have tested successfully, they may then be used by all accepted participants

  5. If the e-help Manager can determine that the electronic filer has a reasonable explanation for the delay in responding to the request for a replacement file, the approval process may continue without duplicating steps already completed.

MeF Assurance Testing System (ATS) and Communications Testing Criteria and Dates

  1. This section provides information for completing the MeF Assurance Testing System (ATS) process. For all MeF Forms, refer to Publication 4164, Modernized e-File Guide for Software Developers and Transmitters. All Software Developers are required to perform MeF System testing. For processing year 2016, MeF System Assurance Testing begins October 31, 2016.

    Note:

    For all MeF Programs, it is strongly recommended that Software Developers use the ATS system to retest when there are schema changes (minor or major).

  2. Electronic specifications for testing criteria for all MeF Business Returns can be found in Publication 5078, Modernized e-File Test Package (Business Submissions). Test scenarios will be posted to the irs.gov website.

  3. All Transmitters must perform a Communications Test and be accepted. No further communications testing is required when additional forms are added to MeF and you are not required to test each year. IRS allows two means of transmission for MeF: Internet Filing Application (IFA) and Application to Application (A2A). Communications Testing with approved software begins anytime after October 31, 2016.

    • If the transmitter will be sending submissions through IFA, the transmitter must perform the communications test through IFA.

    • If the transmitter will be sending submissions through A2A, the transmitter must perform the communications test through A2A.

    • If the transmitter will be sending submissions through both portals, the transmitter must perform the communications test through IFA and A2A.


    A Software Developer who will not transmit need not perform a communications test. All forms, schedules, or binary/PDF attachments are not required to be supported for a communications test.

  4. Prior to testing, all Software Developers and Transmitters must receive the following items through the application process:

    • Electronic Transmitter Identification Number (ETIN)

    • Electronic Filer Identification Number (EFIN)

    • Password

    The password is an eight digit alpha/numeric password that is used for testing and production.

  5. All MeF System participants should notify the e-help Operation at 1 (866) 255-0654 when they are ready to test. If the site receiving the call is not the testing site then an Interaction/Incident must be opened and transferred to the correct site.

Software Identification (ID) Number

  1. The Software Identification (ID) number assigned to tax preparation packages will be an eight digit number given during testing. The Software ID number is generated in the Third Party Data Store (TPDS) by e-help Desk. The format of the number is "YYNNNNNN." The "YY" is the two digit tax year for which the product is being developed. For example, Software IDs assigned for Tax Year 2015 will begin with 15.

  2. Starting processing year 2017, the Software ID for the 94x Annual forms (Form 940, Form 940-PR, Form 943, Form 943-PR, Form 944 and Form 945) will be in the format “YY88NNNN” starting with Tax Year 2017 and for the 941x Quarterly forms (Form 941, Form 941-PR and Form 941-SS) the format will be “YY99NNNN” starting with Tax Year 2018. For example, Software IDs assigned for Tax Year 2017 94x Annual forms will be “1788NNNN” and for Tax Year 2018 941x Quarterly forms will be “1899NNNN”.

  3. Each software package receives its own ID number. Once the software packages have passed, the Site Coordinator will verify the appropriate updates are included on TPDS, the e-help Acceptance Testing Spreadsheet, and the appropriate Acceptance Letter template via EHSS email has been sent.

  4. The e-help Acceptance Testing Spreadsheet should include the following information:

    • EHSS case number

    • Company Name

    • Software Package Name

    • Software Package ID Number (SIN)

    • Testing passed date

Communicating and Correcting MeF Problems

  1. This section provides guidelines for Tax Examiners, regarding communicating and correcting problems in processing of IRS e-file applications, testing requirements and returns.

  2. Use e-help Support System (EHSS) to provide support to IRS external customers. To log into the system, a User ID and Password are required. Complete an OnLine 5081 Application to get a User ID and Password. Review IRM 3.42.7, EPSS Help Desk Support, for complete guidelines.

  3. Tax Examiners assigned to handle the processing of the electronic Test transmissions should complete the following actions:

    1. Call the applicant and give them your name and phone number.

    2. Let applicants know that you will be their contact at the e-help Desk during the testing process.

    3. Ensure the applicant understands that you are there to help with any problem they have and that they can call you any time.

    4. Explain that if you are not there, they may leave you a message or they may call the backup person who has also been assigned.

  4. Tax Examiner's time spent to help the tester varies as follows:

    • Time needed to help applicants will be different based on what is required by the applicant.

    • Experienced applicants may need very little help.

    • Less experienced or new applicants may want you to go over every error step-by-step.

  5. Tax Examiners should try to get participants to correct their own errors as much as possible.

  6. Tax Examiners should complete the following actions:

    1. Call the contact person listed on the application for clarification of all Worklist items.

    2. Generate a status letter to advise the applicant of the issues that need to be resolved, if two telephone calls have been unsuccessful, one in the morning and one in the afternoon.

    3. Request the applicant to provide the information needed to complete the application. Worklist items remain on the system as assigned to the employee until completed.

  7. Tax Examiners should adhere to the following:

    1. List all Worklist items on the data base if the application is incomplete.

    2. Work all Worklist items until completed. If the applicant does not provide the missing or corrected information for the application, he or she cannot participate in the Electronic Filing Program.

    3. Enter or update the information from the application which will be stored in the TPDS, if the application is complete.

    4. Ensure all Worklist items are closed on the system, when finished.

  8. Tax Examiners should complete the following actions once the signed and completed application is received:

    1. Include the applicant's name on the mailing list and send out the appropriate procedures, file specifications, and record layouts as required by the applicable program. The mailing list is also used to ensure that the applicants are included in dissemination of any updates to the applicable documents.

    2. Generate an acknowledgment letter, prepared at the e-help Desk, to the applicant.

    3. Maintain a record of all the phone calls to each applicant via the EHSS via the applicant's Interaction/Incident. Any time you are unable to obtain the needed information to return a call timely, inform the applicant of the status and reason for delay.

    4. Keep a record any time an applicant indicates there has been a change to the information we have previously recorded. Ensure the database has been updated via the EHSS, and via the applicant's Interaction/Incident.

  9. The Lead Tax Examiner will review the records to determine recurring problems.

Use of Fax and Signature Stamps in Taxpayer Submissions

  1. In May 2003, the Tax Administration Council (TAC) approved the expanded use of faxes for receiving information and documents from taxpayers and practitioners in circumstances where contact with the taxpayer has been made and documented, and faxed signatures are legally sufficient. On September 23, 2011, a revision to the IRS’s fax policy was announced by the Deputy Commissioner for Services and Enforcement relating the consents to assess additional tax and closing agreements.

  2. On November 19, 2015, a further revision to the IRS’s use of fax policy was announced. It is available here http://irweb.irs.gov/AboutIRS/co/dcse/memo/48254.aspx.

Handling An Incomplete e-file Application

  1. There are several actions required to handle the receipt of an incomplete e-file application. Review IRM 3.42.10, Authorized IRS e-file Providers for instructions on completing the required actions.

IRS e-file Application Approval Process

  1. This section provides guidelines for completing the IRS e-fileApplication Approval Process. All EPSS e-help Desks can handle enrollment forms for any MeF Program.

  2. Before approving participation in the Business e-file Programs, all applications must be fully processed.

    Note:

    This means that the RAF must be reviewed to ensure the Reporting Agent information is present before generating the approval letter. If the Reporting Agent information is missing or not correct, notify the OSPC RAF Unit so the RAF can be updated.

  3. Ensure testing has been successfully completed, as applicable by:

    • Transmitters

    • Reporting Agents (that transmit returns only)

    • IRS Financial Agents

    • Software Developers

  4. 94x On-Line Filers filing through a third party Transmitter are not required to test.

  5. The 94x On-Line Filer must sign and return the 94x On-Line Filer Statement of Receipt from the 3083 Security Letter, indicating the receipt, the responsibility for the proper use, and the safeguarding of the 94x On-Line Filer PIN that was received to sign all 94x e-filed returns.

  6. Federal Agencies filing via EFTPS for Federal Agencies do not need to test.

  7. Any approval remains in effect unless the electronic filer:

    • Fails to comply with the requirements set forth in the Revenue Procedure, and/or

    • Is suspended from the Business e-file Programs

  8. Review IRM 3.42.10, Authorized IRS e-file Providers, for instructions on completing the required actions for the IRS e-file Application Process.

e-file Approval for Software Developers

  1. Approval for a Software Developer as an electronic filer:

    1. Establishes only that the electronic test transmissions are formatted properly and may be processed by the Service,

    2. Is not an endorsement by the Service of either the software or the quality of services provided by the Software Developer, and

    3. Does not entitle the Software Developer to electronically file electronic forms unless the developer also applies and is accepted into the electronic filing programs as an ERO, Reporting Agent and/or a Transmitter.

Suspension From IRS e-file Programs

  1. This section provides guidelines for the e-help Desk related to suspension of participants from IRS e-file Programs. It also describes the rights of the participant and the rights of the IRS to assess penalties.

  2. All decisions on revocation or denial of filing privileges must be documented within the Interaction/Incident and the e-file participant must be notified in writing of the decision. The letter should reference the following points:

    • The governing Revenue Procedure

    • Indication of acceptance of a specific tax return, (if applicable)

    • Reason for revocation or denial of filing privilege with specific section of revenue procedure which was not fulfilled satisfactorily, (if applicable)

    • Name and telephone number of the e-help Manager

  3. The letter should also be prepared for the signature of the Submission Processing Campus Director, if the permission to file is revoked or denied.

  4. The e-help Manager, as applicable, should notify the SPEC Territory Manager whether or not the participant is to stay in the program.

  5. If the participant is to remain in the program:

    1. Caution the participant , and

    2. Maintain documentation in the Interaction/Incident

    When the participant is removed or suspended from the program,

    • Telephone the participant explaining that he or she can no longer file electronically with the Service.

    • Confirm the removal or suspension by issuing a letter signed by the Director, EPSS within 3 working days.

    • Immediately inform the SPEC Territory Manager of the removal or suspension.

  6. The Service reserves the right to deny or suspend an Electronic Filer from the Electronic Filing Programs for violation of the governing revenue procedures.

  7. Some of the general reasons for suspension are as follows:

    • Submission of returns for which the service did not receive authorization

    • Transmission format deterioration

    • Cumulation of unacceptable error rate

    • Violation of advertising standards

    • Preparation of returns using unethical practices

    • Misrepresentation of tax return information on the return

    • Submission of untimely, incomplete, illegible, altered or unapproved applicable forms such as the enrollment form, signature document, etc.

    • Demonstration of conduct that adversely reflects on the electronic filing programs

    • Failure to comply with request for missing information

    • Significant complaints about performance as an Electronic Filer

    • Conviction of any criminal offence under the revenue laws of the United States or of a state or other political subdivision

    • Review other reasons to deny participation in Publication 3112, IRS e-file Application and Participation

  8. A participant who is suspended has the right to an administrative review of the suspension. The participant should send the request for administrative review to the Office of Appeals to the address located on the letter.

  9. ERO Administrative reviews go to Appeals if the office that imposed the sanction affirms its own decision. See Publication 3112, page 28.

  10. IRS counsels suspended participants about the requirements for reinstatement into the electronic filing programs.

    Note:

    This section only covered general information. For specific details and complete guidance about suspension from electronic filing, refer to Revenue Procedure 2007-40, Authorized IRS e-file Provider Responsibilities and any other applicable revenue procedures for the electronic filing program used. Also review Publication 3112, IRS e-file Application and Participation.

e-file Requirements for Penalties and Waiver Procedures

  1. This section provides a brief description of applicable IRS Treasury Regulations and penalties regarding IRS e-file and provides procedures for granting or denying waiver requests.

Penalties

  1. Penalties are assessed as specified in the Treasury Regulations.

  2. Rules for assessment of penalties for disclosure or use of information by preparers of the returns are specified in Treasury Regulations 301.7216-1, -2, and -3.

  3. Civil penalties are detailed in IRC Section 6713 and IRC Section 7216.

  4. A definition of who is a preparer (and therefore subject to most preparer penalties) is given in the Treasury Regulation 301.7701-15. However, for purposes of penalties under IRC Sections 6713 and 7216, the definition of preparer provided by Treasury Regulation 301.7216-1(b)(2) applies.

Penalty Policy Statement 20–1

  1. The Service will design, administer, and evaluate penalty programs on the basis of whether they most efficiently encourage compliant conduct. The Policy Statement can be found in IRM 1.2.20.1.1, Policy Statement 20-1 (Formerly P–1–18).

  2. In accordance with this Policy Statement, the IRS administers a penalty system that is designed to:

    1. Ensure consistency

    2. Ensure accuracy of results in light of the facts and the law

    3. Provide methods for the Taxpayer to have his or her interests heard and considered

    4. Require impartiality and a commitment to achieving the correct decision

    5. Allow for prompt reversal of initial determinations when sufficient information has been presented to indicate that the penalty is not appropriate

    6. Ensure that penalties are used for their proper purpose and not as bargaining points in the development or processing of cases

  3. Penalties support the Service's mission only if they enhance voluntary compliance. This is accomplished by:

    1. Helping Taxpayers understand that compliant conduct is appropriate and that non-compliant conduct is not

    2. Deterring non-compliance by imposing costs on it

    3. Establishing the fairness of the tax system by justly penalizing the non-compliant Taxpayer

  4. The Service maintains an ongoing effort to develop, monitor, and revise programs designed to assist Taxpayers in complying with legal requirements and, thus, in avoiding penalties.

  5. To ensure consistency, the Service prescribes and uses a single set of guidelines set out within IRM 20.1, Penalty Handbook, which will be followed by all operational and processing functions.

  6. Prior to implementation, changes to the Penalty Handbook must be reviewed for consistency with Service policy and approved by the Office of Penalty Administration.

  7. The Service collects statistical and demographic information to evaluate penalties and penalty administration and how they relate to the goal of voluntary compliance.

  8. The Service continually evaluates the impact of the penalty program on compliance and recommends changes when the statutes or administration of penalties are not effectively promoting voluntary compliance.

  9. For additional information review the applicable program publications.

Certain Corporations and Tax Exempt Organizations Waiver Procedures

  1. For Form 1120 (series) and Form 990 (series) MeF waiver information, review the following:

    • Treasury Regulation Sections 301.6011-5, and 301.6033-4, requiring certain corporations and tax exempt organizations to e-file returns.

    Treasury Regulation Sections 301.6011-5, and 301.6033-4 provide the applicable dates for implementation based on the entity’s taxable year ending date. They also provide how an entity’s assets are determined and how the methods for determining if the requirement for the 250 returns threshold is met. These regulations also provide hardship waiver information.

  2. Corporations and tax exempt entities with total assets exceeding $10 million that are also required to file over 250 returns per calendar year with IRS are required to file their annual return electronically. The determination of whether a corporation is required to file at least 250 returns is made by aggregating all returns (regardless of type) that the entity is required to file over the calendar year. Examples include income tax returns, returns required under IRC Section 6033, information returns, excise tax returns and employment tax returns. Final regulations provide for waiver of the requirement to file electronically if the corporation or exempt organization can establish undue financial hardship or hardship due to technology issues preventing the corporation or tax exempt entity from filing their returns electronically. See Notice 2010–13.

  3. To request a waiver, the corporation or tax exempt entity must file a written request containing the following information:

    1. A notation at the top of the request stating, in large letters, "Form 1120 (series) e-file or Form 990 (series) e-file Waiver Request"

    2. The name, federal tax identification number, and mailing address of the entity

    3. The type of form for which the waiver is requested

    4. The taxable year for which the waiver is requested (A waiver request can only be for a specific tax period. Acceptance of a waiver does not waive the requirement for future tax periods)

    5. The value of the entity’s total assets at the end of the taxable year as reported on the entity’s Form 1120 (series) or Form 990 (series)

    The Waiver Request must include a detailed statement which lists all of the following:

    • the steps the filer has taken in an attempt to meet its requirement to timely file its return electronically,

    • why the steps were unsuccessful,

    • the undue hardship that would result by complying with the electronic filing requirement, including any incremental costs to the filer of complying with the electronic filing requirement. Incremental costs are those costs that are above and beyond the costs to file on paper. The incremental costs must be supported by a detailed computation. The detailed computation must include a schedule detailing the costs to file on paper and the costs to file electronically.

    • the steps the filer will take to assure its ability to file future returns electronically.

    A statement (signed by an officer authorized to sign the return, as defined in IRC Section 6062, Signing of corporation returns) stating:

    • Under penalties of perjury, I declare that the information contained in this waiver request is true, correct and complete to the best of my knowledge and belief.

    • Contact name, phone number and e-mail address.

      Note:

      IRC Section 6062 only applies to the signing of corporate income tax returns.

  4. Requests from the tax advisor/preparer of corporate and tax exempt entities must be accompanied by a valid power of attorney.

  5. The corporation and tax exempt entity is encouraged to file the waiver request at least 45 days prior to the due date of the return, including extensions.

  6. To obtain the waiver, the filer must show:

    1. The nature and severity of problems and efforts to correct in a timely fashion

    2. The timely and consistent effort(s) exercised by responsible officials within the organization to monitor problems and execute corrective action

    3. The efforts undertaken by the filer to meet filing obligations, including but not limited to contracting out to third parties, and/or filing the returns on paper to meet the due date

    4. The steps the filer has taken and will take to enable it to file electronically in future years

    If the filer is claiming undue financial hardship, detailed computations of the incremental cost to file electronically above and beyond the costs to file on paper must be attached, including the following:

    • Detailed descriptions of filer’s efforts to develop self-prepared electronic media, if any

    • Detailed descriptions of filer’s attempts to contract out electronic filing, if any

    • Detailed estimated costs for either self preparing or contracting out electronic filing compared to their estimate of the cost for filing on paper

  7. A waiver MAY be granted if:

    1. The software vendor used by the taxpayer is unable to produce the software needed to e-file any return or schedule within two months before due date of the year for which the return is to be filed, determined without extensions

    2. The taxpayer discovers significant flaws in either the developer's software program or its own self-developed software during the first three months of the year in which the return is to be filed that prevent the taxpayer from filing

    3. The taxpayer after significant testing determines the need to switch software vendors in order to comply with the e-filing mandate and is unable to do so to file timely

    4. The filer attempted to contract out the electronic filing, and the incremental cost was prohibitive. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Incremental costs are those costs that are above and beyond the costs to file on paper.

    In considering whether to grant the hardship waiver, research whether the filer received a waiver in a prior year,

    • If the filer received a waiver in a prior year, the filer must provide information concerning why the steps it proposed to take in the prior year did not enable it to electronically file in the current year

    • Waivers granted due to undue hardship will be determined on a case-by-case basis and not ordinarily be established for any subsequent year.

  8. Within 30 days after receipt of the waiver request, send Letter 4069C (or equivalent local letter) to the corporation and/or tax exempt entity either approving or denying the request for waiver. The entities may not appeal a denial of a waiver request.

  9. If a waiver is granted, input TC 971 with Action Code 322 into the Master File. Send Letter 4069C (or equivalent local letter) to the organization indicating their request for waiver has been approved. Include appropriate selective paragraph(s) instructing the organization to file their paper return by the return due date (or extended due date) in order to avoid failure to file penalties.

  10. If the waiver is NOT granted, input TC 971 with action 323 into the Master File. Send Letter 4069C (or equivalent local letter) to the organization indicating their request for waiver has been denied and reason for denial. Include appropriate selective paragraph(s) instructing the organization to file their return electronically by the return due date (or extended due date) in order to avoid failure to file penalties.

  11. If the waiver request is accompanied by a power of attorney (POA), forward the POA to the CAF unit asking them to input the POA information into the CAF.

  12. Use the matrix that follows to determine when to approve or deny a waiver request for the Form 1120/Form 1120-F /Form 1120S MeF Returns:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
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    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡

Form 1065 MeF Penalties and Waiver Information

  1. Advise Form 1065 e-filers of Failure To File (FTF) Electronically Penalties. IRC Section 6011(e)(2) requires partnerships with more than 100 partners (Schedules K-1 (Form 1065)) to file their returns on magnetic media (electronically as prescribed by the Commissioner of the Internal Revenue Service). Treasury Regulations 301.6011-3(c), 301.6721-1(a)(1) and 301.6721-1(a)(2)(ii), provide for a penalty to be assessed for partnerships that meet the requirement and fail to file their return electronically for tax years ending December 31, 2000 and subsequent years. For returns due before January 1, 2011, the penalty is $50.00 per partner (Schedule K-1) over 100 filed on paper. For returns due on or after January 1, 2011 but before December 31, 2015, the penalty is $100 per partner over 100. (See IRM 20.1.2.4) For returns due on or after January 1, 2016, the penalty is $250 per partner over 100.

  2. Advise parties involved in the transmission of electronic filing of Form 1065 returns that they may be liable for failure to file penalties due to the following:

    • Missing information on the return

    • Incomplete information on the return

    • Unsigned signature forms

  3. Advise partnerships, based on the number of partners, they may incur a penalty for not using the correct method for filing the return.

  4. Advise Form 1065e-filers of Waiver Information. Section 301.6011-3(b) of Treasury regulations permits the IRS Commissioner to waive the electronic filing requirement if a partnership demonstrates that a hardship would result if it were required to file its return electronically.

  5. Advise Form 1065 filers (Partnerships) needing to request a waiver of the mandatory electronic filing requirement to submit a written request in the manner prescribed by the Ogden e-help Desk. For complete guidelines regarding the waiver request requirements or removal of a penalty charged for not filing electronically, refer to IRM 21.7.4.4.2.8.1, Partnerships with More Than 100 Partners. The e-help Desk should be contacted at the toll free number, 1-866-255-0654 for additional instructions and if they have questions regarding the waiver. All written waiver requests should be mailed to:

    Ogden e-help Desk West
    e-file Team, Stop 1056

    Ogden, UT 84201

  6. To request a waiver, the taxpayer must submit a written request. Review the waiver to determine if sufficient documentation has been provided. Refer to IRM 21.7.4.4.2.8.1.2 (2) for a list of information required. If additional information is needed to substantiate a request for the waiver, send Letter 4118C, using paragraph L to request the missing information. If no response is received within 45 days, send Letter 4118C using paragraph M.

  7. Check prior year activity to determine if the taxpayer requested a waiver in a prior year. If approved, consider whether or not the same circumstances are mentioned in the request. Use the matrix that follows to determine when to approve or deny a waiver request for the Form 1065/Form 1065-B MeF returns:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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      Note:

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    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
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    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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Handling e-file Inquiries

  1. This section provides the applicable points of contact for handling inquiries relating to electronic filing. It also describes the appropriate procedures for handling inquiries received by Field Office Operations.

  2. Each IRS Field Office Operations has a Coordinator and/or others assigned, to answer questions from the public, as applicable.

  3. When handling inquiries, IRS has found that the reference or use of the term "tax practitioner" or "practitioner" to mean every 3rd party representative external to IRS is confusing to external contacts. As a result of this, to reduce the confusion IRS will use the term "tax professional" in all future correspondence or other written material and when speaking to tax professionals.

  4. Advise participants who need to resolve account related issues that involve the electronic return to call the Business and Speciality Tax Line toll free telephone number, 1-800-829-4933.

  5. Advise callers that they may write to the following addresses or call other numbers listed below to receive assistance, as appropriate:

    Handling e-file Inquiries
    Point of Contact Center Subject Telephone Number
    Andover and Austin e-help Desks IRS e-file Application Process and Processing Questions 1 (866) 255-0654
    Atlanta, Cincinnati and Ogden e-help Desk PIN Registration Questions 1 (866) 255-0654
    Atlanta, Cincinnati and Ogden e-help Desks Form 1120, Form 1120-F, Form 1120S, Form 7004, Form 990, Form 1041 and Form 1065 MeF ETEC Program and 94x MeF Program Electronic Filing Program Questions 1 (866) 255-0654
    Enterprise Computing Center at Martinsburg (ECC-MTB) Filing Information Returns Electronically
    (FIRE) Program
    1 (866) 455-7438
    Addresses for e-file Inquiries when Responding in Writing
    e-help Desk Campus Location Mailing Addresses
    Andover e-help Desk
    Internal Revenue Service
    Andover e-help Desk Planning and Analysis Staff
    310 Lowell Street
    Andover, MA 01812
    Austin e-help Desk Internal Revenue Service
    Stop 6380 AUSC
    P. O. Box 1231
    Austin, TX 78767-1231

    or

    Internal Revenue Service
    Stop 6380 AUSC
    3651 S. IH 35
    Austin, TX 78741
    Cincinnati e-help Desk Internal Revenue Service
    Cincinnati e-help Desk
    201 W. Rivercenter Blvd
    Covington, KY 41012
    Attn: e-help Operation, Stop 2701G
    Ogden e-help Desk Internal Revenue Service
    Stop 1056
    1973 N. Rulon White Blvd
    Ogden, UT 84404
    Enterprise Computing Center at Martinsburg (ECC-MTB) Internal Revenue Service
    Enterprise Computing Center at Martinsburg
    Technical Support Operation (TSO)
    250 Murall Drive
    Kearneysville, WV 25430
  6. Advise filers to call the Business and Specialty Tax Line at 1-800-829-4933 for inquiries regarding Business Electronic Payments. Calls will be handled by Taxpayer Service Representatives (TSRs) and others, as appropriate, at local Taxpayer Assistance Centers. The Taxpayer Assistance Centers will answer the following type of inquiries from taxpayers, IRS Agents, Federal Agencies, software vendors, foreign governments, representatives, Congressional offices, and others, as appropriate, according to IRM 21, Customer Service Manual:

    1. Federal Tax Deposits

    2. Electronic Funds Withdrawals

    3. Credit/Debit Card payments

  7. Coordinators also respond to inquiries that could not be answered by Customer Service Representatives.

  8. When a request regarding the status of an electronically filed return is received at the Submission Processing Campus from a Field Office Operation, the Submission Processing Campus must complete either the following actions within 48 hours:

    • Confirm receipt of the return

    • Provide the status of the return to the Field Office Operations Coordinator

  9. Territory Offices must complete the following actions:

    1. Require Customer Service Representatives to answer procedural questions concerning electronic filing programs, products and services offered.

    2. Require Customer Service Representatives to contact their Electronic Filing Coordinator if they cannot resolve a problem regarding electronic filed returns.

    3. Notify the applicable governing site about the information obtained from the Customer Service Representative, regarding unresolved electronic filing inquiries. This will facilitate the applicable governing site's awareness of Taxpayer inquiries.

  10. Territory Managers will complete the following actions:

    1. Contact the Electronic Filing Project Manager at the appropriate Submission Processing Campus to resolve any problems.

    2. Notify the applicable governing site of all requests submitted, permitting Territory Offices to be aware of any situations they may need to address later.

  11. Territory Offices must complete the following actions as required:

    1. Reject or suspend electronic filing program participants who have violated governing procedures based on recommendations from the applicable governing site or the Submission Processing Campus.

    2. Notify Andover e-help Desk site when rejection and suspension letters are to be issued.

    3. Perform compliance functions.

Previously Accepted e-file Applicants

  1. e-help Desk Assistors must complete the following action:

    • When a previously accepted e-file applicant contacts the Service to request participation in IRS e-file, advise the applicant that he or she does not need to submit an application unless the information previously provided has changed. Advise them to call the e-help Desk site to let IRS know of any changes.

      Note:

      If the EFIN has not been used in 2 years or there was a sanction or suspension or revocation has taken place, the applicant may need to reapply.

  2. The e-help Operation must update the data base as required below, when the applicant notifies IRS about changes.

    1. Record all telephone conversations with applicants regarding application data into the applicant's Interaction/Incident, using the EHSS.

    2. Maintain the information in the applicant's Interaction/Incident by referencing each contact with the applicant.

Receiving e-file Addition or Deletion Lists

  1. If the RA wishes to add or delete clients/taxpayers from its authorized list, the format for both the magnetic tape and the paper Reporting Agent’s List is the same as for the initial listing submission, except the list or file type is designated as "delete" .

  2. The RAF Unit will record the validated list accounts by date and Agent in Entity Control.

  3. A Reporting Agent does not always know at the time the return is filed for an employer that it is the final return. When the determination is made that the previous transmission contained the final return, IRS must be notified by the Agent or employer in writing or via the toll free number, 1-800-829-4933.

Submission Processing Campus Live Processing of MeF Returns

  1. Electronically transmitted return data is received in "several" different e-help Desk sites for the Business MeF Programs. This section will provide a general overview of the means for receiving and verifying the filing of electronically filed returns at each of the campuses and the applicable procedures necessary to resolve processing problems encountered. The e-help Manager, as applicable, must ensure these procedures are performed by the receiving e-help Desk site.

  2. Once the application is received and testing is completed, participants are ready to file "live" electronic returns.

  3. The instructions for live processing are identical to those used for assurance testing along with those described below and in the following sections.

  4. Tax Examiners must:

    1. Analyze the Acknowledgment Report for Reject Codes

    2. Research the Reject Codes in the file specifications

    3. Notate any remarks in the taxpayer's Interaction/Incident on EHSS

    4. Document all contacts in the EHSS Interaction/Incident

    5. Track Acknowledgment Reports through the Interaction/Incident on EHSS

    6. Monitor the Applicant's Interaction/Incident on EHSS

    7. Advise Management of any electronic filing participants who may need warning letters regarding their non-compliance with IRS procedures

Other e-file Live Processing Responsibilities

  1. The following actions are those of the EPSS Manager and e-help Operation, as applicable. The titles or functional areas may differ depending on the e-help Desk.

  2. Ensure the following processing steps for all programs are completed by the Operations Branch or other designated functional area:

    1. Schedule computer runs for all returns processing,

    2. Run the Validation Program, Code and Edit Program and the Acknowledgment Program,

    3. Report problems to the appropriate project coordinator concerning electronic filing,

    4. Produce and provide the specified program reports to the Electronic Filing Unit or ELF Processing Support Section, and

    5. Maintain system audit trails and data control printouts according to standard IRM.

  3. Ensure availability of vendor User Guides, Computer Operator Handbooks (COH) and any local System Operation Procedures (SOP) for additional information.

Business MeF Processing

  1. MeF returns flow into the MeF System through the Internet from the internet filers (received through the Integrated Enterprise Portal (IEP) infrastructure). The MeF System is located at ECC-MTB.

  2. The following actions are those of the e-help Manager, e-help Operation and/or Electronic Filing Support Group, as applicable.

    1. Advise Providers to call 1-866-255-0654 to reach the e-help Desk to schedule an electronic transmission session, as applicable. Contact the e-help Desk for Excise Form 720, Form 2290 and Form 8849; Form 944 and Form 941 (Employment Tax) Programs; and Form 940 (Unemployment Tax) Programs; Form 1041 (Fiduciary Returns); Form 1065 (Partnership Returns); Form 1120 (Corporate Returns); and Form 990 (Exempt Organization Returns). The caller is directed to a person who can assist them based on the prompt they choose when dialing the number. If the caller chooses the wrong prompt, the caller can be transferred or an Interaction/Incident can be created and routed to the correct person.

    2. Provide the Provider the authorized telephone number to call to connect to the modem for the e-help Desk site that should receive his/her transmitted returns, as applicable.

    3. Advise the Provider he/she must telephone the applicable e-help Desk site on the scheduled day and time.

    4. Once the Provider makes contact as scheduled, authenticate the filer. Advise the filer to place a data transmission call, and a return transmission session will commence. Data transmission costs will be borne by the transmitter.

    5. Continue to poll the Provider for returns during the session until the final record is sent. After receiving the final record of the session, the IRS Submission Processing Campus modem will be disconnected.

    6. Store the data received by MeF System at the Submission Processing Campus then process the return in the same manner as other returns received directly from participants.

Processing Schedule K-1 for MeF Programs

  1. SPC Managers, as applicable, must ensure the following actions are completed:

    • Verify Schedule K-1 counts to determine that the total transmitted matches the total on the associated summary record.

    • Verify the EIN to substantiate whether it is the same on the Schedule K-1 and on the parent return.

    • Verify additional entity data and some numeric fields have been added for verification.

    • Reject the return and the Schedule K-1, if there is a mismatch. Advise the Transmitter to correct the error(s) and retransmit the return, including the Schedule K-1.

  2. When the return is accepted into the system, a tape which includes the Schedule K-1 will be loaded to the M-TRDB.

Processing Return and Entity Data for MeF Programs

  1. The e-help Managers and e-help Desk, as applicable, must complete the following actions during the application or return process advising the filer that:

    • Entity data about the returns that are going to be filed electronically must be transmitted correctly.

    • Entity information should be transmitted on the same medium that is used when transmitting the returns.

    • They transmit the information based on the format provided in the applicable program procedures.

    • This information is used to verify IRS entity data.

    • They have an authorized representative contact the Business and Specialty Tax Line, 1–800–829–4933, if verification of entity or filing requirement information is needed.

    For additional Disclosure guidelines review, the following:

    • IRM 21.1.3, Operational Guidelines Overview

    • IRM 11.3, Disclosure of Official Information

    • IRM 3.42.7.13, Standardized Telephone Procedures

  2. The entity data for MeF is validated against the NAP files residing on MeF.

  3. Reasons information would not match are:

    1. Account has not been established on Master File

    2. EIN is incorrect

    3. Name Control is incorrect

    4. Filing requirement is not established or correct

  4. EROs must try to fix any entity reject problems that occur. If the ERO cannot resolve the problems, an authorized representative should contact the Business and Specialty Tax Line, 1–800–829–4933, and an assigned Tax Examiner will review entities that are identified as mismatched and notify the authorized parties of any corrections that must be made, as applicable.

  5. Since December 20, 2000, services rendered to a federally-recognized Indian Tribal Government (or its political subdivision) are exempt from the FUTA (Federal Unemployment Tax Act) tax, subject to the tribe's compliance with applicable state law.

Extensions to File for MeF Programs

  1. Certain business electronic filers may apply for an "Extension to File" the return. If an extension is requested, advise the participant to indicate on the return record that they applied for an extension. Returns processed after April 15th, or the designated due date, will require entry of a specific processing date by the Computer Operator.

  2. Employment Tax Returns are not given an automatic extension to file due to a disaster or emergency. An extension is granted based on a case by case process by IRS, in response to the taxpayer's statement giving a reasonable cause for the delinquency.

  3. Form 8868, Application for Extension of Time to File an Exempt Organization Return, is used to request an automatic 6-month extension for the following: Form 990; Form 990-EZ; Form 990-PF; Form 990-BL; Form 990-T: Form 1041-A; Form 4720; Form 5227 and Form 6069.

  4. Use Form 7004, Application for Automatic Extension of Time to File Certain Business Income Tax, Information, and Other Returns for the following:

    • Form 1120, Form 1120S, Form 1120–F, Form 1065, Form 1065-B, Form 1041 and Form 1120-POL

    • Form 2758, Form 8736 and Form 8800 for forms listed on Extensions through MeF

  5. If attachments are required to identify the Taxpayer's presence in a presidentially declared disaster area, a paper return must be filed. Returns filed late for any reason must be filed on paper, except for MeF returns. For MeF returns the return may be filed electronically with attachments scanned and attached to the file.

  6. Disaster Contingency: In the case of a nationwide system failure due to a disaster, contact the RPO Director for e-file Provider Program Management, SE:RPO:EP, immediately.

  7. For further instructions on disaster recovery, see IRM 25.16, Disaster Assistance and Emergency Relief.

  8. Review IDRS for the following extension indicators for the applicable programs:

    Extension Indicators for Business e-file
    Form Extension Extension Indicator
    Form 720 MeF ETEC No Extensions allowed Not applicable
    94x MeF Program 10 Day Extension allowed As applicable, based on Deposit Rule
    Form 990 MeF Family of Programs Form 8868 and
    Form 7004 (Form 1120-POL only)

    Note:

    Extensions are not valid for Form 990-N

    Transaction Code (TC) 460 or TC 620 will show with the extension due date
    Form 1041 MeF Program Form 7004 (Automatic 5 1/2 Month Extension. Exception: Bankruptcy Estates 6 Month Extension.) Transaction Code (TC) 460 or TC 620 will show with the extension due date
    Form 1065 and Form 1065-B MeF Programs For Tax Years 2015 and prior: Form 7004 (Automatic 5 Month Extension for Form 1065 and 6 Month Extension for Form 1065-B)
    For Tax Years beginning after 2015: Form 7004 (Automatic 6 Month Extension)
    Transaction Code (TC) 460 or TC 620 will show with the extension due date
    Form 1120, Form 1120-F and Form 1120S MeF Programs Form 7004 (Automatic 6 Month Extension) Transaction Code (TC) 460 or TC 620 will show with the extension due date
    Form 2290 MeF ETEC Extensions allowed - May file for a 6 Month extension by filing a written request prior to the due date of the return. If an extension of time is needed to pay the tax, the request must be written under a separate request. See Page 3 of Form 2290 instructions. Internal customers should contact Centralized Excise Operations to verify an extension has been approved.
    Form 8849 MeF ETEC No extensions allowed Not applicable

Receipt and Processing Time Limitations for MeF Programs

  1. The Submission Processing Campus must acknowledge arrival of an electronically transmitted file for Business Tax Returns within "48 hours of receipt" .

  2. The Submission Processing Campus must confirm arrival of an electronically transmitted file for Business Tax Returns resubmitted on paper within"10 days of receipt" .

  3. Verify the Reporting Agent's List, schedule MGT runs and review run control reports. Within "90 days of receipt" of the data, return the Reporting Agent's information.

  4. When specification changes are made in the revenue procedures, and the revenue procedures specifically require a compatibility test from current Reporting Agents, the Reporting Agents are required to submit a test transmission no later than two months prior to the return's filing date. See Publication 3112, IRS e-file Application and Participation.

  5. The normal BMF pipeline time limits will be followed for processing the returns which appear on the Error Resolution System.

Requesting e-file Replacement Files

  1. The e-help Manager, as applicable, should request e-file retransmissions of files under the following conditions:

    • A transmission file contains an unacceptable proportion of errors and is rejected

    • An electronic transmission causes a processing interruption (an abnormal termination of a program run caused by the electronic data submitted)

    • An entire transmission has been rejected

  2. Determine if a file contains an "unacceptable " proportion of errors, or if the file is "incompatible," if so, notify the electronic filer of the problems involved.

  3. Advise the electronic filer to correct errors and retransmit the return(s) on the same calendar day.

  4. If the electronic filer chooses not to have the previously rejected return(s) retransmitted, or if the return(s) still cannot be accepted for processing, advise the filer to file a paper return.

  5. Advise the filer the paper returns must be filed by the later of the due date of the return or within the (time frames referenced below in Paragraph 9) of the rejection or notice that the return cannot be retransmitted. Advise filer to attach an explanation as to why the return is being filed after the due date.

  6. If necessary, relief of Program Completion Date (PCD) for these returns should be requested through the National Office. Returns should be considered timely filed if the subsequent file(s) is also unacceptable.

  7. If it is determined that there is a reasonable explanation for the delay in returning requested missing information, continue the approval process without duplicating steps already completed.

  8. In all cases, the deadlines mentioned are the maximum times allowed for submission of replacement files. Filers are encouraged to submit initial and replacement files well in advance of the return due date. However, decisions to revoke or deny filing privileges are based on the time limits.

  9. Advise participants of the following:

    1. 10 calendar days are allowed to retransmit MeF files when electronically filed returns were transmitted timely, but the returns rejected. To be considered timely, the rejected return must be accepted by the later of the due date of the return or 10 calendar days after the date the Service gave notification the return was rejected.

      Note:

      If a return was transmitted timely and the EIN failed to validate due to an XML error, the return will not automatically receive the 10 day grace period (look-back). For Form 990, a Reasonable Cause (RC) Explanation can be attached with the electronic return. For the Form 1120 Family or Form 1065/Form 1065-B, the participant should mail the letter of RC and the Reject Acknowledgement to the office where they would have sent a paper return if not a mandated filer.

    2. Participants must contact the appropriate e-help Desk for information when the acknowledgment report is not received within 24 hours of transmission.

    3. No actions are required of the participant when returns are processed late due to IRS computer problems, or when an acknowledgment report has been created but not sent to the participant as required.

    4. A paper return must be prepared and mailed directly to the appropriate Submission Processing Campus if IRS cannot process an electronic return. For a paper return to be considered timely filed, it must be postmarked by the later of the due date of the return (including extensions) or 10 calendar days after the date of notification that the return was rejected. Attach to the paper return an explanation for being late, a copy of the reject notification, and a brief history of actions taken to correct the electronic return.

Handling and Disposing of Paper Returns Received by e-help Desk

  1. An e-file return that rejected and was retransmitted as a Paper return received by the e-help Desk will continue to be processed.

  2. The e-help Desk must ensure the following actions are completed:

    1. Release the paper returns into the pipeline for processing only when necessary

    2. Forward computer-generated facsimiles to the Files function to be filed, as all other returns

MeF XML Error Resolution

  1. Review Publication 4164, Modernized e-File (MeF) Guide for Software Developers and Transmitters, for the Business Rules applicable to Excise Tax Returns (Form 720, Form 2290 and Form 8849), Employment Tax forms (94x Forms), Estate and Trust Returns (Form 1041), Partnership Returns( Form 1065 and Form 1065-B), Corporate Returns (Form 1120 series) and Exempt Organization Returns (Form 990 series) family of returns filed through MeF Programs.

  2. Form 720, Form 2290, 94x Forms, Form 1041, Form 1065 , Form 1065-B, Form 1120 series and Form 990 series families processed on MeF are integrated into normal pipeline operations after being output to GMF. These returns are handled on the Error Resolution System (ERS).

    Note:

    ETEC Form 8849 does not go through pipeline/GMF for processing but is handled directly by EOs at the CSPC.

  3. Tax Examiners assigned to the Submission Processing Campus Error Resolution Unit correct these errors

Handling Adjustment Documents for Form 94x MeF

  1. Any Form 94x filed electronically in need of an adjustment to preceding quarters must be supported by filing Form 94x-X, an adjusted Employment Tax Return. Mail the completed and signed return to the applicable address referenced in the Form 94x-X instructions.

e-file Unpostable Procedures

  1. This section describes applicable actions for resolving "Unpostables" relating to electronic returns.

  2. Tax Examiners assigned to the Submission Processing Campus Unpostables Unit resolve unpostables using existing procedures. Review IRM 3.12.279, BMF/CAWR/PMF Unpostable Resolution, for additional instructions.

  3. Unpostable e-file returns are made available via the Tax Return Data Base (TRDB). Unpostable MeF returns can be viewed by accessing the EUP. Form 2290, Form 1120/Form 1120-F/Form 1120S, Form 1065, Form 1065-B, Form 1041, Form 990, 94x forms , and Form 720 processed through MeF are integrated into normal pipeline operations after being output to Generalized Mainline Framework (GMF).

  4. The Unpostables Unit Tax Examiner will contact the e-help Operation when it is necessary to communicate with the participant for clarification and/or information on unpostables cases.

  5. The e-help Desk Tax Examiner will record the response and provide the information to the Unpostable Unit Tax Examiners.

Tax Return Data Base (TRDB)

  1. This section gives an overview of the Tax Return Data Base (TRDB) and their relationship to electronic returns.

  2. The Tax Return Data Base (TRDB), is the official repository for business and individual tax return data beginning with Tax Year (TY) 1998.

    Note:

    The Modernized Tax Return Database (M-TRDB) is the authoritative source for MeF accepted electronic IRS submissions (but not accepted applications for 94x online signature PIN). Returns filed through the MeF System may not show on TRPRT and are accessed using the M-TRDB through the EUP. See IRM 3.42.4.2.1.8.

  3. As of 2008, the TRDB contains all of the tax return data for electronically filed returns and subsequent corrections. TRDB provides the ability to view and print an electronically filed return, when necessary. The payment record for an Electronic Funds Withdrawal payment can also be viewed and printed from TRDB.

  4. The TRDB stores the following:

    • Corrections made to the tax returns by the Error Resolution System (ERS), GMF, and Generalized Unpostable Framework (GUF) as it processes through the submission pipeline

    • Status (e.g., suspended, corrected, posted), Processing Codes (e.g., code and edit, condition, notice, audit, resequence, unpostable) and history information

  5. Changes made to the tax return data after it has posted to the Master File will not be stored on the TRDB.

  6. Service wide user access is via the Integrated Data Retrieval System (IDRS) CC TRDBV.

  7. CC TRDBV is only for research. It allows access to tax return data. Online adjustments or changes to the account cannot be done using TRDBV.

  8. The ECC Scheduling Units are responsible for scheduling computer runs to prepare the input files to upload to ECC-MTB for the TRDB Load.

Processing Requests for Printout of BMF e-file Returns

  1. The entire process to obtain a graphic printout of a BMF e-file Return has changed with the implementation of the TRDB which is now the legal repository of the electronically filed return. This section provides the Submission Processing Campus procedures, as applicable, for "Requesting Printouts of BMF e-file Returns," using the Command Code TRPRT.

  2. For detailed information on how to use the TRDB and its command codes, review IRM 2.3.73, Command Code TRDBV, TRERS, TRPRT and R8453.

  3. For detailed information on using the M-TRDB see IRM 3.42.4.2.1.10

  4. The e-help Manager, is no longer responsible for this procedure. Instead, the requester will complete the following actions:

    1. The requester can request either current or prior year returns. The procedure regarding Interoffice requests for printout of electronic returns received on Form 4251 is no longer applicable.

    2. Use IDRS CC TRPRT to request a graphic print of the return. For PY 2011, graphic prints for electronically filed returns are available for tax years 2004 and later. Tax years 1998 through 2003 are available if they have been retained beyond the Collection Statute Expiration Date (CSED) retention due to a balance due. This command code does not allow documents to be refiled or recharged.

      Note:

      Returns filed through the MeF System may not show on TRPRT and are accessed using the M-TRDB through the EUP. See IRM 3.42.4.2.1.10

  5. Original electronic returns are identified by the File Location Code (FLC) which is the first two digits of the Document Locator Number (DLN), and by the words "Electronic Return-Do Not Process" printed on the bottom of each page of the return. For a list of the FLCs see IRM 3.42.4.4.2.1.

  6. Corrected returns can be identified by the reference to the word "shadow" at the top right corner.

  7. When electronic returns are printed they are considered the "original" return unless it is stamped "photocopy" .

  8. When hard-copies are needed to resolve Tax Adjustments or Examination Adjustments, the requestors must use the above referenced procedures in paragraph (3) as indicated.

  9. Requesters should:

    1. Use manually prepared Form 2275, Records Request, Charge and Recharge (only in an emergency).

    2. Use Form 5546, Examination Return Chargeout, as applicable.

  10. For additional information review the MeF RRD/User Guide located on the EPSS MeF web page.

Prior Year Form 1041 Magnetic Media Return Requests

  1. Process requests for "Prior Year Magnetic Media Returns" received by the ELF Processing Support Section as follows:

    1. Date stamp all requests when received.

    2. Route CP 193 to Adjustments to review before requesting a print of the return.

    3. Adjustments will note the CP 193 and route back to ELF Processing Support Section, if Form 8453-F is needed.

    4. Retrieve and view returns on BMF LAN graphics subsystem and charge-out to appropriate area if print is necessary.

    5. Print return, but do not charge-out if Taxpayer request.

    6. Stamp "photocopy" on any returns not charged out as an original on the BMF LAN graphics subsystem.

    7. Request Form 8453-F from Files, if needed.

    8. When Form 1041 or Form 8453-F was previously charged out, note on requesting form what area the return was charged out to, and send request back to the requesting area.

  2. Only provide a photocopy of Form 8453-F used as a multiple return signature document to the requesting function.

    1. State "Original on file" on the photocopy.

    2. Cover the Multiple return listings while photocopying, not to reveal a listing for an entity the requesting area is not authorized to know about.

Request for Original e-fileForm 8453-F

  1. There is no automated method to retrieve a Form 8453-F. However the Control D report EFS4544 will show the matched Form 8453-F with the EIN on the return. This report shows the return EIN and the DLN of the Form 8453-F that matches that EIN. The report is currently available to the OSPC only.

    Note:

    For Tax Year 2004 and subsequent years, the Form 8453-F can be retrieved via IDRS and CC ELFUP. Beginning 2002, Form 8453-F (filed under the Legacy e-file System) were input into the ELFRQ System; however, these records were not archived until tax year 2004. ELFRQ can be used to locate the Form 8453 by DLN instead of EFS4544.

  2. Attach the "Original Form 8453-F" to the following types of requests when indicated. Prepare Form 2275, Records Request, Charge and Recharge, and fax the request to the Ogden e-help Desk for processing. If the original is required it must be specified on the form used by the narrative to ask for Form 8453-F.

    • Appeals

    • Examination

    • Criminal Investigation

    • Photocopy Unit (reimbursement)

    • Out-of-Area

  3. Ogden e-help Desk will provide the applicable DLN, the Form 8453-F (Legacy e-file returns) and will send it to the requester of the DLN. The original Form 8453-F is maintained in the e-file unit. Only current year Forms 8453-F are stored in the Ogden e-help Desk area and then only until the error reports are worked.

  4. When the documents are no longer maintained in the e-file unit, only the DLN will be provided. In this case, make the request through Files, using the existing procedures.

e-file Refiling and Disposing of Original Return

  1. Since the hardcopy return that the requester receives is the original return for 1998 and prior years, requesters should follow normal Examination and Adjustment IRM procedures that cover refiling and disposing of original returns.

e-file Document Retention Procedures Overview

  1. This procedure describes the e-file Document Retention Procedure for 94x PIN Registration, and Software (SW) Development Test documentation requirements for the e-help Desk. It provides a consistent process for all platforms and utilizes electronic methods of maintaining the needed data in lieu of paper files.

  2. The following IRMs must be used in conjunction with the information provided in this procedural guide to fully understand and to complete the e-file Documentation Retention Procedures:

    • Document 12829, General Records Schedules, GRS 20 - Electronic Records, provides disposal authorization for certain electronic records and for specified paper, microfilm or other hard copy records that are integrally related to the electronic records.

    • Document 12990, Records and Information Management Records Control Schedules (RCS), provides mandatory instructions for the disposition of the records (including the transfer of permanent records and disposal of temporary records) when they are no longer needed by the Internal Revenue Service. These instructions specify when the serie(s) is to be cut off, when eligible records are to be moved to off-site storage, when eligible temporary records to be destroyed or deleted, and when permanent records are to be transferred to the National Archives and Records Administration (NARA).

    • IRM 1.15.2, Types of Records and Their Life Cycle, explains and describes the various classifications or categories of record and non-record material, regardless of media or record keeping system. It also explains the life cycle of records, which begins when records are created or received and usually ends when records are destroyed or transferred to the National Archives.

    • IRM 1.15.6, Managing Electronic Records, provides the basic requirements for electronic records, including electronic mail (e-mail). It also addresses the creation, maintenance, retention, and disposition, of these records.

    • IRM 1.15.35, Records Control Schedule for Tax Administration Systems (Electronic), provides records disposition authorizations for electronic records created and accumulated by functions performing this kind of work. Additional retention information for electronic records can be found in IRS Document 12990, Records and Information Management Record Control Schedules, Chapters 18, 19, and 29.

e-file Audit Trail for Charge-Outs

  1. This section provides an overview of the "Audit Trail for Charge-Outs" process and appropriate actions for handling requests.

  2. The e-help Manager, as applicable, must ensure the following actions are completed.

  3. For prior year returns only, up to and including tax year 1998, when a Charge-Out Document Package, Form 5546/Form 2275, is returned to the ELF Processing Support Section, use LAN graphics system and note the audit trail "refile."

  4. If an attempt is made to access the print mode or error correction mode for a charged out return, the audit trail information is displayed.

  5. The ELF Processing Support Section manager has an override command available to make prints of prior year magnetic media returns currently charged out, on a case by case basis.

  6. Do not provide prints to an area that can change the return while it is charged out to another area.

  7. Examples of allowable override prints the manager could authorize while a return is charged out include:

    1. Prints made in response to requests from the entity for which the return was filed.

    2. Requests from the Research Division.

  8. The display mode remains operational as a research tool while the return is charged out.

Remittances with Form 1041e-file Returns

  1. This section describes the guidelines relating to "Remittances" received with Form 1041 for electronic filers and processing actions of the Ogden Submission Processing Campus only.

  2. When Form 8453-F is received with remittance, process through the Residual Remittance Processing System (RRPS) as follows:

    • TC 670

    • MFT 05

e-file Requests for Remittance Register and Returns Information

  1. Direct requests for Remittance Register information and returns information for Tax Year (TY) 2001 and prior to the ELF Processing Support Section rather than to Files.

  2. The audit trail from the payment, back to the return, is only bridged by the Remittance Register.

  3. The Remittance Register will not have the return DLN, therefore the return request must be addressed to the ELF Processing Support Section.

e-file Criminal Investigation Request

  1. This section provides the guidelines for the Submission Processing Campus handling "Criminal Investigation Requests," relating to electronic returns.

  2. The e-help Desk can pull the prior year electronic returns via CC TRPRT for Criminal Investigation when requested.

Providing Name of Contact for Form 94x On-Line Signature PIN

  1. This section provides guidelines for the e-help Desk handling requests from Criminal Investigations (CI) or the Collection Field Function (CFF) relating to providing a name of contact for the 94x PIN Signature.

  2. On occasion, the e-help Desk will receive a request for the name of the person who is responsible for signing the electronically filed Form 94x. These requests typically come from CI or CFF. One of the primary reasons for these requests is to support Trust Fund Recovery Penalty (TFRP) recommendations. Revenue Officers have been instructed to send these requests to the e-help Desk via the e-mail Response Management System (ERMS) using the irs.e-helpmail@irs.gov address.

    1. "TFRP" should be entered as the first word in the body of the e-mail to ensure proper routing.

    2. The EIN and name of the company should be provided.

      Note:

      A need to request a PIN used to sign the Form 94x e-file return must be received in writing, and must state the reason for the need to know the PIN.

    3. When SBU data is present in either the original e-mail or the reply, it should be sent as an e-mail attachment in a password protected Word or Excel file using "≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  3. Under IRC Section 6103(k)(6), the e-help Desk is permitted to release this information to the federal employees mentioned above.

  4. To fulfill these requests, e-help Desk assistors will access MeF 94x PIN Registration System via EUP by taking the following steps:

    1. Sign into the MeF 94x PIN Registration System in EUP

    2. Click on EIN

    3. Enter the EIN and submit

    4. Confirm the EIN and company name from the e-mail. (The actual application will show the contact name, phone number and PIN for the company).

      Note:

      Do not disclose the PIN unless written request is received that provides the reason for the need to know the PIN.

    5. Enter the information into a Word document or update the original Word attachment if one is provided in the e-mail.

  5. Password protect the document using the following steps:

    1. Go to Tools < Options < Security

    2. ≡ ≡ ≡ ≡ "≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡

    3. Click OK

    4. Re-enter the password and click OK

    5. Save the e-mail and then attach it to the original e-mail to reply

      Note:

      If the return was filed through a provider, the Ogden Accounts Management Center's (OAMC) RAF Unit would have processed the signatory information using Form 8655, Reporting Agent Authorization. Advise the caller to contact this unit at 801-620-3852 or 801-620-3821. Explain that they may be asked to put in the extension. The extension is the last four digits of the RAF telephone number they are calling. The caller must leave a message with their contact phone number and they will receive a call back. The FAX number is 801-620-4142.

      Note:

      If adding information to the original attachment, it is not necessary to follow the password protect steps, as it should already be protected.

SPC Handling of CP 193 Notices for e-file Returns

  1. This section describes the "Handling of Undelivered and Duplicate Filing Notices" at the Submission Processing Campus for e-file returns.

  2. Tax Examiners at the SPC will assist in the resolution of undelivered and duplicate filing notices.

  3. When an electronic participant transmits a second return for the same entity and the amended checkbox is not checked, it will reject back to the participant without generating a CP 193 Notice.

  4. If the return is filed and a paper return is also filed, a duplicate filing condition will cause a CP 193 Notice.

  5. The CP 193 Notice is generated in the Submission Processing Campus where the duplicate return was filed.

  6. The Submission Processing Campus where the notice is generated is responsible for resolving the condition.

Handling Other Correspondence for e-file Returns

  1. This section describes the actions required of the Submission Processing Campus for "Handling other Correspondence" received for e-file returns.

  2. The e-help Desk will only accept correspondence directly relating to the electronic filing of the return. The Accounts Management Branch has the same responsibility to resolve post processing issues of an e-filed return as they do for paper processed returns.

Acknowledging and Initiating Taxpayer Correspondence for e-file Returns

  1. Review Document 12990, Records and Information Management Records Control Schedules, to define "Taxpayer Correspondence."

  2. A written referral resulting from Taxpayer telephone contact or walk-in inquiry, although not included in the definition of Taxpayer Correspondence, should be handled in adherence to the guidelines contained in Document 12990.

  3. Unnumbered amended returns although not included in the definition of Taxpayer Correspondence should be handled in adherence to the guidelines contained in Document 12990.

  4. Follow Timeliness Guidelines for acknowledging and working Taxpayer correspondence and applicable suspense periods. For complete guidelines, review IRM 3.30.123, Processing Timeliness: Cycles, Criteria and Critical Dates.

  5. All correspondence received from Taxpayers must be answered and the answer should indicate: "This is in reply to your correspondence of such and such date," and explain the action taken, even if the action taken was exactly what the Taxpayer requested.

  6. "Do not send Acknowledgment Letters any more." If the call for action has not been completed in 30 days, send an interim reply, telling the Taxpayer when we expect to complete the required action. If you cannot provide a final answer to a Taxpayer by the estimated deadline contained in your interim response, contact the Taxpayer on or before that time to provide a reason and new estimated closure date.

  7. "Before" initiating any manual correspondence, check the CAF/RAF to ensure the information will be mailed to the Taxpayer's representative if there is one on record.

  8. When responding to Taxpayers, complete the following actions:

    1. Indicate on all correspondence to Taxpayers requesting information that a response is needed within 30 days.

    2. Advise Taxpayers of the action the IRS will take, including no action, if appropriate, if a timely response is not received.

    3. Include this statement on correspondence: "When you reply, please send us your telephone number and the most convenient time for us to call so we may contact you if we need more information."

    4. Use pattern letters, whenever possible, to correspond with Taxpayers.

    5. Ensure that any "CNOTEs or quicknotes" used clearly communicate the message in simple language.

  9. When Taxpayer errors are discovered in processing which have caused or will cause processing delays and no other notification is to be sent to the Taxpayer, advise the Taxpayer of the reasons for the delay.

  10. Managers must use computerized reports, or if unavailable, manual reports, to monitor "Compliance Hit Taxpayer Generated Correspondence." See instructions in IRM 3.30.123.

Contingency Plan for Processing e-file Returns

  1. This section provides an overview of "Contingency Plan Guidelines and Procedures" necessary for handling the processing of e-file returns in the event of a natural disaster.

  2. The contingency plan "may be executed" at the discretion of the Submission Processing Campus Director in coordination with Headquarters, Return Preparer Office. The e-help Desk sites are no longer a part of Submission Processing, although some back-end processing is still completed by Submission Processing (ERS, Entity and Unpostables).

  3. In the event of a natural disaster, the unaffected center will become the back-up for the disabled center.

  4. This contingency plan does not address labor or contractual disputes that would affect electronic processing.

  5. The Enterprise Computing Center will have sufficient capacity, in terms of computer equipment, to process the full volume of returns received.

  6. ECC-MTB/ECC-MEM will continue to process data received from the centers in the normal manner. The participant's address will be used as the basis for notices, IDRS extraction, etc.

  7. Overnight delivery service will be used for the shipment of all tapes as applicable.

  8. Affected Field Office Operations e-help Managers will be notified immediately when this contingency plan is activated.

  9. In the event of a backlog during BMF assurance testing, additional personnel from the other e-help Desk sites and Field Office Operations can be detailed to the affected site.

  10. QuickAlerts will notify all active filers who access it, regarding the appropriate action to be taken.

  11. Details on assignment of back-up sites and complete instructions for contingency planning will be distributed at a later date.

Participant Contact Required for e-file Processing

  1. "All contact with participants" will be made by the e-help Desk, as applicable, in the Submission Processing Campuses.

  2. If contact cannot be made by the Submission Processing Campuses, the National Office will assist with this responsibility.

  3. Use express mail, or telephone, whichever is suitable, to contact filers affected by the failure.

  4. The EFS Bulletin Board has been discontinued.

No Recovery

  1. This section lists "No Recovery Contingencies" for the Submission Processing Campuses.

  2. Certain contingencies exist from which there is no recovery.

  3. Some contingencies, possibly causing the electronic and/or magnetic media filing programs to be discontinued include:

    1. Natural disaster affecting both the primary processing site and the back-up site.

Contingency for System Down

  1. This section explains contingency actions by the Submission Processing Campus when the "System is Down" .

  2. Follow separate actions, as required, depending on whether the entire site or only a piece of equipment is disabled.

  3. Decision to implement any procedures will be made at the discretion of the Submission Processing Campus Director. The SPC will release notification to all active filers, advising of the appropriate actions to take.

National Disaster/Emergency Relief Operating Procedures

  1. This sections describes the actions of the Disaster Coordinators when a "National Disaster/Emergency Relief Operating Plan" has been activated.

  2. Within one business day after being advised of a disaster or emergency, the Disaster Coordinator for the Office of Returns Processing (located in the Office of Management Operations), will determine and provide back to the Customer Account Services Disaster Coordinator, the relief dates to be included in the facsimile which will go to the field. If the Disaster Coordinator for the Office of Returns Processing is unavailable to complete this task on time, his or her Supervisor or next available higher level managerial official will complete this task. The Disaster Coordinator for Returns Processing may consult with other Service officials by telephone or by meeting if deemed necessary before prescribing the relief dates.

  3. Since dates for extensions of time to file returns and pay taxes will change depending upon when the disaster/emergency occurs, dates applicable to each such event will be included in the facsimile sent to the Submission Processing Campus(s) by the Customer Account Services function. The due date for timely filed returns, per current IRM does not change. Tax return due dates are programmatically set and normally will not be reprogrammed for disasters/emergencies.

Taxpayer Advocate Service (TAS)

  1. This section provides an overview of the Taxpayer Advocate Service (TAS).

  2. TAS is an independent organization within the IRS whose employees assist taxpayers who are experiencing economic harm, who are seeking help in resolving tax problems that have not been resolved through normal channels, or who believe that an IRS system or procedure is not working as it should.

  3. There is at least one local Taxpayer Advocate, who is independent of the local IRS office and reports directly to the National Taxpayer Advocate, in each state, the District of Columbia, Puerto Rico, and each IRS campus.

  4. Refer taxpayers to the Taxpayer Advocate Service (TAS) (See IRM 13, Taxpayer Advocate Service) when the contact meets TAS criteria (See IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria) and you cannot resolve the taxpayer's issue the same day. The definition of "same day" is within 24 hours to begin resolving the taxpayer's issue. Do not refer these cases to TAS unless they meet TAS criteria and the taxpayer asks to be transferred to TAS. Refer to IRM 13.1.7.4, Same-Day Resolution by Operations. When referring cases to TAS, use Form 911, Request for Taxpayer Advocate Service Assistance (and Application for Taxpayer Assistance Order), and forward to TAS in accordance with your local procedures.

  5. The National Taxpayer Advocate and the Commissioner, Wage and Investment (W&I) have reached an agreement outlining the procedures and responsibilities for processing Taxpayer Advocate Service (TAS) casework when either the statutory or delegated authority to complete a case transaction rests with the W&I Division. The agreement is known as a Service Level Agreement (SLA). For complete details, review the W&I SLA on the TAS website under the heading Policy/Procedures/Guidance.

Request for Change

  1. This section provides an overview of the available options and applicable requirements for making requests for changes to this IRM and Master File procedures, to report non-emergency problems relating to data processing systems, to identify other computer programming or operational problems, to suggest changes to forms and letters, to submit ideas to improve processing, eliminate waste/duplicate effort, to improve Taxpayer relations, etc.

  2. All problems with the Electronic Transmission or any other part of the Electronic filing process are to be reported to Electronic Products and Services Support (EPSS).

  3. One of the objectives of this manual is to provide step-by-step processing guidelines. If you find an area of this text lacking sufficient detail and/or clarity, inconsistencies with other IRMs, or a program problem, one of the following may be used to report the problem to National Office.

  4. To maintain the accuracy of this IRM, send corrections and change requests (not questions) to Headquarters, via the SERP Feedback Application (Database). The SERP Staff forwards SERP Feedbacks to the appropriate Content Owner(s) in Headquarters for consideration of the requested IRM procedural changes.

    Note:

    Before you submit corrections/change requests via the SERP Feedback Application (Database), consult your Lead or Manager for assistance to verify if this is a valid request for an IRM change/correction.

    1. Changes must be approved by the first line manager or designee and the responsible Analyst before submission to Headquarters.

    2. For more detailed information, see the Submitter Instructions located on the SERP Feedback Home Page.

Due Dates for Change Requests

  1. In order for IRM 3.42.4 changes to be incorporated into the October 1st revision, any recommendations should be received at the Submission Processing Campus or Headquarters no later than the date as indicated on the Form 2061, Document Clearance Record. This will ensure that the changes are included in the revision, since the IRM 3.42.4 is required to be submitted to Publishing Services on or before August 30th to ensure a delivery to Field Operations by October 1st of the new year.

Significant or Potential Problems

  1. When significant or potential problems are identified, managers or their designees should immediately:

  2. Telephone the IDRS Control Staff in the Submission Processing Campus to report the problem

    Note:

    The e-help Manager or person assigned will contact the National Office (SB/SE Electronic Business Returns Section) when systemic programming or operational problems are discovered.

IRM Deviations

  1. IRM deviations must be submitted in writing following instructions from IRM 1.11.2.2, Internal Management Documents System - Internal Revenue Manual (IRM) Process, IRM Standards, and elevated through appropriate channels for executive approval.

Utilization of Internal Control

  1. This section describes the requirements for "Utilization of Internal Control" within the IRS, and the requirement for annual evaluations of its system of control. It also provides a condensed version of the key standards of internal control developed by the Government Accountability Office (GAO).

  2. The Budget and Accounting Procedures Act of 1950 required the heads of each department and agency to establish and maintain adequate systems of internal controls.

  3. In 1982, the act was amended with the Federal Manager's Financial Integrity Act (FMFIA) Public Law 97-255. This law requires:

    1. The Comptroller General to prescribe the internal accounting and administrative control standards.

    2. Each executive agency to conduct annual evaluations of its systems of control, using guidelines set by the Office of Management and Budget (OMB) Director.

    3. Each executive agency to submit an annual statement to the President and Congress on the status of the agency's system of internal controls.

  4. Management has the primary responsibility for providing a system of internal controls. However, all personnel have a responsibility for understanding and ensuring internal controls are functioning as intended.

Key Standards of Internal Control

  1. To assist you in carrying out your internal control responsibilities, review the ECMS (Electronic Control Management System) User's Guide for instructions.

  2. The following sections within this section gives a brief description of Internal Controls.

Documentation
  1. The operating of the function, system or project is clearly described in writing. Documentation describes what goes in the system, how it is processed, and what is to come out.

Recording of Transactions
  1. Important events or transactions are promptly recorded and classified in accordance with documented procedures.

Execution of Transactions
  1. Events or transactions are authorized and executed only by persons with authority to do so.

Separation of Duties
  1. Key duties and responsibilities in authorizing, processing, recording, and reviewing transactions are separated among individuals.

Supervision
  1. Qualified supervision is provided.

Competent Personnel
  1. Managers and employees are knowledgeable, have professional integrity and receive adequate training to do the work assigned to them.

Accountability of Resources
  1. Records are kept to show custody and use of resources. The records are periodically reviewed to determine reliability.

Audit Resolution
  1. Agreed to recommendations resulting from Internal Audit or Government Accountability Office are acted on.

    Reminder:

    The above standards should be reviewed with regard to how they apply in your area of responsibility.

    1. If you see weaknesses, make changes. If you cannot make the change, recommend it to your manager.

    2. Look for indicators of control weaknesses during Quality Improvement Projects in which you participate.

    3. Consider the results of reviews that are performed in your area.

    4. Look at the conclusions and consider how application of the internal control standards might correct a problem.


    The objective is to maintain a reasonable balance in the Service's system of internal control. Properly applied, internal controls improve effectiveness and make work easier.

Time Reporting

  1. This section provides guidelines for "Time Reporting at EPSS e-help Desk sites" . The e-help Desk no longer reports telephone calls under the different program types.

  2. Use the appropriate Time Reporting Codes on Form 3081, Employee Time Report, to record time spent on the MeF programs. Use function codes to separate various duties performed at the e-help Desk. Use the following Time Reporting codes for each MeF Program, as applicable:

    Time Reporting Codes for EPSS e-help Desk Sites
    Function Code Program Code Duties
    750 42730 Incoming Telephone Calls
    750 42731 Outgoing Telephone Calls
    750 42732 Input Interaction/Incidents (EHSS Down)
    750 12760 BMF e-mail (ERMS)
    750 12761 990N e-Postcard (ERMS)
    750 12260 BMF MeF ATS Testing (94x, 990, 1065, 1120 and ETEC series returns
    760 11270 94x LOA (Letter of Application)
    760 11271 94x LOA Jurat Monitoring
    750 12930 Form 8453-F
    750 12931 Prior year Form 8453-F
    750 12932 Form 8453-FE (Form 1041 Binary)
    750 12910 Form 8453-C, Form 8453-S, and Form 8453-I (Form 1120 Binary)
    750 13910 Form 8453-EO, (Form 990 Binary)
    750 12940 Form 8453-PE, Form 8453-B (Form 1065 Binary)
    750 12920 Form 8453-EMP (94x Binary)
    760 00000 Clerical processing of BMF Form 8453
    750 13311 Form 990 e-file Waiver Requests
    750 12252 Form 1065 e-file Waiver and Penalty Requests
    750 11521 1120 MeF Waivers
    760 00000 All Other Clerical Duties
    990 59100 Management and Supervision
    990 59110 Lead Tax Examiner
    990 59120 Management Assistant
  3. The following table represents the appropriate Time Reporting Codes used on Form 3081, Employee Time Report, to record time spent on the MeF ETEC Program. Use function codes to separate various duties performed at the e-help Desk. These codes are used to compare electronic filing process with the paper filing process.

    ETEC MeF Codes for Time Reporting
    Form 720 Excise Tax Codes for Time Reporting
    Function Code Program Code Duties
    750 11810 TE Duties MeF Form 720
    760 11810 Clerical Duties MeF Form 720
    Form 2290 Excise Tax Codes for Time Reporting
    Function Code Program Code Duties
    750 12340 TE Duties MeF Form 2290
    760 12340 Clerical Duties MeF Form 2290
    Form 8849 Excise Tax Codes for Time Reporting
    Function Code Program Code Duties
    750 11820 TE Duties MeF Form 8849
    760 11820 TE Duties MeF Form 8849
  4. Unit Production Cards (UPC) are to be turned in under existing Submission Processing Campus procedures to report volumes.

Batch/Blocking Tracking System (BBTS)

  1. The following tables represent the functions for the Batch/Blocking Tracking System (BBTS) which is used under existing Submission Processing Campus procedures to report volume.

    Batch/Blocking Tracking System (BBTS) Codes for Form 990 MeF Programs through Batch Control System
    Organization Code Function Code Program Code Program Description
    43000 110 13380
    TY 2008 and Subsequent
    Form 990 MeF Mail Handling
    36000 340 13380
    TY 2008 and Subsequent
    Form 990 MeF Error Correction
    36000 360 13380
    TY 2008 and Subsequent
    Form 990 MeF Suspense Correction
    43000 610 13380
    TY 2008 and Subsequent
    Form 990 MeF Systems Operations
    38000 750 13380
    TY 2008 and Subsequent
    Form 990 MeF Help Desk Tax Examiners
    43000 910 13380
    TY 2008 and Subsequent
    Form 990 MeF Production Control
    43000 920 13380
    TY 2008 and Subsequent
    Form 990 MeF Production Control Rejects
    43000 930 13380
    TY 2008 and Subsequent
    Form 990 MeF Production Control Block Out of Balance
    43000 940 13380
    TY 2008 and Subsequent
    Form 990 MeF Production Control Block Deletions
    43000 950 13380
    TY 2008 and Subsequent
    Form 990 MeF To ECC-MTB (Good Tape)
    43000 960 13380
    TY 2008 and Subsequent
    Form 990 MeF Program Deletions
    43000 970 13380
    TY 2008 and Subsequent
    Form 990 MeF Reinputs
    Batch/Blocking Tracking System (BBTS) Codes for Form 990-EZ MeF Programs Through Batch Control System
    Organization Code Function Code Program Code Program Description
    43000 110 13390
    TY 2008 and Subsequent
    Form 990-EZ MeF Mail Handling
    36000 340 13390
    TY 2008 and Subsequent
    Form 990-EZ MeF Error Correction
    36000 360 13390
    TY 2008 and Subsequent
    Form 990-EZ MeF Suspense Correction
    43000 610 13390
    TY 2008 and Subsequent
    Form 990-EZ MeF Systems Operations
    38000 750 13390
    TY 2008 and Subsequent
    Form 990-EZ MeF Help Desk Tax Examiners
    38000 760 13390
    TY 2008 and Subsequent
    Form 990-EZ MeF Help Desk Clerical
    43000 910 13390
    TY 2008 and Subsequent
    Form 990-EZ MeF Production Control
    43000 920 13390
    TY 2008 and Subsequent
    Form 990-EZ MeF Production Control Rejects
    43000 930 13390
    TY 2008 and Subsequent
    Form 990-EZ MeF Production Control Block Out of Balance
    Batch/Blocking Tracking System (BBTS) Codes for Form 990-PF MeF Programs Through Batch Control System
    Organization Code Function Code Program Code Program Description
    43000 110 13330 Form 990-PF MeF Mail Handling
    36000 340 13330 Form 990-PF MeF Error Correction
    36000 360 13330 Form 990-PF MeF Suspense Correction
    43000 610 13330 Form 990-PF MeF Systems Operations
    38000 750 13330 Form 990-PF MeF Help Desk Tax Examiners
    38000 760 13330 Form 990-PF MeF Help Desk Clerical
    43000 910 13330 Form 990-PF MeF Production Control
    43000 920 13330 Form 990-PF MeF Production Control Rejects
    43000 930 13330 Form 990-PF MeF Production Control Block Out of Balance
    43000 940 13330 Form 990-PF MeF Production Control Block Deletions
    43000 950 13330 Form 990-PF MeF To ECC-MTB (Good Tape)
    43000 960 13330 Form 990-PF MeF Program Deletions
    43000 970 13330 Form 990-PF MeF Reinputs
    Batch/Blocking Tracking System (BBTS) Codes for Form 1120-POL MeF Programs Through Batch Control System
    Organization Code Function Code Program Code Program Description
    43000 110 13370 Form 1120-POL MeF Mail Handling
    36000 340 13370 Form 1120-POL MeF Error Correction
    36000 360 13370 Form 1120-POL MeF Suspense Correction
    43000 610 13370 Form 1120-POL MeF Systems Operations
    38000 750 13370 Form 1120-POL MeF Help Desk Tax Examiners
    38000 760 13370 Form 1120-POL MeF Help Desk Clerical
    43000 910 13370 Form 1120-POL MeF Production Control
    43000 920 13370 Form 1120-POL MeF Production Control Rejects
    43000 930 13370 Form 1120-POL MeF Production Control Block Out of Balance
    43000 940 13370 Form 1120-POL MeF Production Control Block Deletions
    43000 950 13370 Form 1120-POL MeF To ECC-MTB (Good Tape)
    43000 960 13370 Form 1120-POL MeF Program Deletions
    43000 970 13370 Form 1120-POL MeF Reinputs
    Batch/Blocking Tracking System (BBTS) Codes for Form 8868 MeF Programs Through Batch Control System
    Organization Code Function Code Program Code Program Description
    43000 110 15550 Form 8868 MeF Mail Handling
    36000 340 15550 Form 8868 MeF Error Correction
    36000 360 15550 Form 8868 MeF Suspense Correction
    43000 610 15550 Form 8868 MeF Systems Operations
    38000 750 15550 Form 8868 MeF Help Desk Tax Examiners
    38000 760 15550 Form 8868 MeF Help Desk Clerical
    43000 910 15550 Form 8868 MeF Production Control
    43000 920 15550 Form 8868 MeF Production Control Rejects
    43000 930 15550 Form 8868 MeF Production Control Block Out of Balance
    43000 940 15550 Form 8868 MeF Production Control Block Deletions
    43000 950 15550 Form 8868 MeF To ECC-MTB (Good Tape)
    43000 960 15550 Form 8868 MeF Program Deletions
    43000 970 15550 Form 8868 MeF Reinputs
    Batch/Blocking Tracking System (BBTS) Code for Form 1120/Form 1120-F/Form 1120S MeF Programs
    Organization Code Function Code Program Code Description
    43000 110 11520 Accepted through Modernized e-File (Form 1120 MeF)
    43000 110 12110 Accepted through MeF (Form 1120S MeF)
    43000 110 44370 Accepted through MeF (Form 1120S MeF K-1s)
    43000 610 11520 Accepted through MeF (Form 1120 MeF)
    43000 610 12110 Accepted through MeF (Form 1120S MeF)
    43000 610 44370 Accepted through MeF (Form 1120S MeF K-1s)
    43000 950 11520 Accepted through MeF (Form 1120 MeF)
    43000 950 12110 Accepted through MeF (Form 1120S MeF)
    43000 950 44370 Accepted through MeF (Form 1120S MeF K-1s)
    Batch/Blocking Tracking System (BBTS) Codes for Form 7004 MeF Program
    Organization Code Function Code Program Code Description
    43000 110 11710 Accepted through Modernized e-File (MeF Form 7004)
    Batch/Blocking Tracking System (BBTS) Codes for Form 1065/Form 1065-B MeF
    Organization Code Function Code Program Code Description
    43000 110 12210 Accepted through Modernized e-File (Form 1065)
    43000 110 14310 Accepted through MeF (Form 1065 K-1s)
    43000 110 12220 Accepted through (Form 1065-B)
    43000 110 14320 Accepted through MeF (Form 1065-B K-1s)
    43000 610 12210 Accepted through Modernized e-File (Form 1065)
    43000 610 14310 Accepted through MeF (Form 1065 K-1s)
    43000 610 12220 Accepted through MeF (Form 1065-B)
    43000 610 14320 Accepted through MeF (Form 1065-B K-1s)
    43000 950 12210 Accepted through MeF (Form 1065)
    43000 950 14310 Accepted through MeF (Form 1065 K-1s)
    43000 950 12220 Accepted through MeF (Form 1065-B)
    43000 950 14320 Accepted through MeF (Form 1065-B K-1s)
    Batch/Blocking Tracking System (BBTS) Codes for ETEC MeF
    Organization Code Function Code Program Code Description
    43000 110 11810 Accepted through MeF Form 720
    43000 610 11810 Accepted through MeF Form 720
    43000 950 11810 Accepted through MeF Form 720
    43000 110 12340 Accepted through MeF Form 2290
    43000 610 12340 Accepted through MeF Form 2290
    43000 950 12340 Accepted through MeF Form 2290
    43000 110 11820 Accepted through MeF Form 8849
    43000 610 11820 Accepted through MeF Form 8849
    43000 950 11820 Accepted through MeF Form 8849
    Batch/Blocking Tracking System (BBTS) Codes for Form 1041 MeF
    Organization Code Function Code Program Code Description
    43000 110 11930 Accepted through MeF (Form 1041)
    43000 110 11940 Accepted through MeF (K–1)
    43000 610 11930 Accepted through MeF (Form 1041)
    43000 610 11940 Accepted through MeF (K–1)
    43000 950 11930 Accepted through MeF (Form 1041)
    43000 950 11940 Accepted through MeF (K–1)
    Batch/Blocking Tracking System (BBTS) Codes for 94x MeF
    Organization Code Function Code Program Code Description
    43000 110 10100 Accepted through MeF (Form 940)
    43000 110 10110 Accepted through MeF (Form 940-PR)
    43000 110 10130 Accepted through MeF (Form 941)
    43000 110 10140 Accepted through MeF (Form 941-PR)
    43000 110 10150 Accepted through MeF (Form 941-SS)
    43000 110 10170 Accepted through MeF (Form 943)
    43000 110 10180 Accepted through MeF (Form 943-PR)
    43000 110 10200 Accepted through MeF (Form 944)
    43000 110 10220 Accepted through MeF (Form 945)
    43000 610 10100 Accepted through MeF (Form 940)
    43000 610 10110 Accepted through MeF (Form 940-PR)
    43000 610 10130 Accepted through MeF (Form 941)
    43000 610 10140 Accepted through MeF (Form 941-PR)
    43000 610 10150 Accepted through MeF (Form 941-SS)
    43000 610 10170 Accepted through MeF (Form 943)
    43000 610 10180 Accepted through MeF (Form 943-PR)
    43000 610 10200 Accepted through MeF (Form 944)
    43000 610 10220 Accepted through MeF (Form 945 )
    43000 950 10100 Accepted through MeF (Form 940)
    43000 950 10110 Accepted through MeF (Form 940-PR)
    43000 950 10130 Accepted through MeF (Form 941)
    43000 950 10140 Accepted through MeF (Form 941-PR)
    43000 950 10150 Accepted through MeF (Form 941-SS)
    43000 950 10170 Accepted through MeF (Form 943)
    43000 950 10180 Accepted through MeF (Form 943-PR)
    43000 950 10200 Accepted through MeF (Form 944)
    43000 950 10220 Accepted through MeF (Form 945 )

Headquarters Problem Reporting

  1. There will be times, during testing and live processing of MeF returns, when problems and issues are identified by campuses that need to be addressed by the e-File Services. The SERP Feedback Application is an online tool which can be used by SERP users to provide feedback on any of the content or functionality on SERP, including IRMs. The Headquarters responsible analyst and managers receiving this information will provide the proper guidance regarding solutions and resolutions, as needed. The BMF Operations and Maintenance Services Branch will also use the information input and recorded in SERP Feedback to identify and manually track issues and problems with MeF processing of returns requiring subsequent tax return and account adjustments and to determine system problems requiring corrective actions.

  2. Tax Examiners, e-help Desk and others, as assigned, must follow the procedures in this section to alert the Planning and Analysis (P&A) staff of all MeF problems and issues encountered during testing and live processing within 2 hours of the discovery.

  3. The Planning and Analysis staff must correctly document problems and issues identified by MeF Campus staff, using SERP Feedback. An Online 5081 request must be completed and approved to get permission to use SERP Feedback.

  4. To access SERP Feedback, users can go to the SERP Homepage and click on the Feedback link located at the bottom of the page.

  5. Before submitting your feedback, review the Submitter's Instructions and the instructions located on the SERP Feedback page.

  6. When SERP receives the feedback, they assign the feedback to the appropriate owner.

  7. The IRM Author/Owner has 5 business days to provide a response and 24 hours on Work Stoppage issues.

  8. The SERP Feedback Application will generate an e-mail to users and their managers when feedback is submitted and when a response is provided by the IRM Author.

  9. SERP Feedback archives information for the current year and one previous year. SERP IRM Updates and Alerts are also available on SERP for the current year and two previous years.

  10. The SERP Feedback application replaces the Hot Topics process of submitting feedback on IRMs.

Headquarters Response to Problems and Issues Reported

  1. Responsible Headquarters MeF managers and program analysts must respond to SERP Feedback within 5 business days, 24 hours for work stoppage issues.

  2. Managers and others should always use the control number assigned to the SERP Feedback and the initial due date assigned by the system when referring to the SERP Feedback or when sending an interim letter.

  3. An Online 5081 request must be completed and approved to get permission to respond to SERP Feedback.

Glossary of e-file Terms

  1. The following is a list of the most commonly used Business e-file terms:

    • A2A (Application to Application) - MeF transmission process.

    • ACH (Automated Clearing House) - A system that administers electronic funds transfer (EFTS) among participating financial institutions. An example of such a transfer is Direct Deposit of a refund from IRS into a Taxpayer's account at a financial institution.

    • Acknowledgment File - A file which acknowledges transmitted returns that have been accepted, rejected or identified as duplicate returns by the Internal Revenue Service.

    • AMDAS - Acronym for Application Messaging and Data Access Services.

    • Applicant - A Reporting Agent, Electronic Return Originator, Transmitter, Software Developer, Taxpayer and/or Intermediate Service Provider that applied to participate in IRS e-file.

    • Area Operations - Office with responsibility over "Territories" within defined areas within the SPEC Operations.

    • Area Managers - Managers within the SPEC Operations.

    • ASCII (American Standard Code for Information Interchange) - The most popular coding method used by small computers for converting letters, numbers, punctuation and control codes into digital form.

    • ASCII Print - A print of data file.

    • ATS (Assurance Testing System) - System used for testing applicants software and electronic transmissions before applicants are accepted into MeF programs.

    • Authorized IRS e-fileProvider - A business approved by the IRS to participate in IRS e-file.

    • BMF (Business Master File) - An IRS file that contains information related to all businesses known to the IRS.

    • Bulletin Board (External) - A computer system used to dispense information from the Cincinnati Submission Processing Campus (CSPC) to all electronic filers.

    • Bulletin Board (Internal) - A computer system designed for IRS use only, to send and receive Field Office Operations and National Office Information. Administered from the PSPC.

    • CSC - Acronym for Customer Service Center

    • Date of Acknowledgment - Date a return is received as accepted or rejected by an IRS system as filed electronically, on floppy diskette, or on magnetic tape.

    • DLN (Document Locator Number) - A 14 digit number assigned by the IRS to each return.

    • Direct Deposit - An option the Taxpayer has to have their Federal refund deposited directly to his/her account (checking or savings) at their financial institution.

    • Doc Code (Document Code) - The code which identifies the specific type of return or document that was filed or processed. The document code is the fourth and fifth digits of the DLN.

    • ECC - Acronym for Enterprise Computing Center - A management structure that combines the Martinsburg (ECC-MTB) and Memphis ECC-MEM into a single entity with common management support and direction.

    • EDAS - Acronym for Enterprise Directory and Authentication Services.

    • e-file - The acronym used when referring to Internal Revenue Service (IRS) specific electronic filing programs and electronic payment options.

    • EFIN (Electronic Filing Identification Number) - A six-digit number assigned by IRS to identify the Providers by IRS district and is used as part of the Declaration Control Number.

    • EFRS - Acronym for Electronic Filing Retrieval System.

    • EFS (Electronic Filing System) - Programs in which returns are not filed on paper, but in electronic format over telephone lines, or on magnetic tape, or on floppy diskette. Processing and storage are also done electronically.

    • EFT (Electronic Funds Transfer) - The arrangements by which Direct Deposit refunds are transmitted from the Government to the Taxpayer's account at a financial institution.

    • EFTPS (Electronic Federal Tax Payment System) - A system offered "Free" from the U.S. Department of Treasury that allows taxpayers to pay Federal Tax Payments electronically, including employment, income, estimated and excise taxes.

    • EFU (Electronic Filing Unit) - The unit at a Submission Processing Campus where Electronic returns are processed after being received in the Computer Services Division.

    • EIN (Employer Identification Number) - The business counterpart to an individual's Social Security Number.

    • Electronic Filing Participant - Filers (Firms, Individuals, Organizations, Partnerships, and Intermediate Service Providers) of Federal and State electronic returns using one or more of Internal Revenue Service's e-file Programs and e-file Providers.

    • Electronic Funds Withdrawal - A free tax payment option that allows e-filers to authorize an electronic withdrawal from a designated checking or savings account.

    • ELF - Acronym for Electronic Filing.

    • ELF Report or Listing - The reports generated from the data processing mainframe (Unisys).

    • ELF Runs - A series of computer programs that perform validity and consistency checks, prepare acknowledgment files, and automate the Submission Processing Campus's initial paper processing steps.

    • ERO (Electronic Return Originator) - An Authorized IRS e-file Provider that originates the electronic submission of tax returns to the IRS.

    • ERS (Error Resolution System) - The system used to correct validity, consistency, and math errors to accepted returns before tax data is sent to the Master File.

    • ETEC (Excise Tax e-Filing and Compliance) A MeF Electronic Filing Program used to file certain Excise Tax Forms.

    • ETD (Electronic Transmitted Documents) - A system created to process electronically filed documents that are not attached to a Form 1040 tax return and are filed separately from the tax return.

    • ETIN (Electronic Transmitter Identification Number) - A five digit number assigned by IRS to each applicant who transmits returns directly to the IRS data communications subsystems or who intends to develop software for the purpose of formatting electronic returns to IRS specifications.

    • EUP (Employee User Portal) - The internal IRS portal that allows IRS employee users to access IRS data and systems, such as tax administration processing systems, financial information systems, and other data and applications, including mission critical applications. Modernization registration and authentication are required for access to sensitive and mission critical applications, and all user interactions with those systems are encrypted from workstation to portal across the IRS internal network. The EUP allows IRS employee users with LAN accounts (Windows Network Login) to access Intranet sites, selected applications, non-sensitive data and selected sensitive processing where network encryption and modernization logon are not required (e.g., employee access to selected elements of their own personnel data). IRS network authentication is a basic requirement for access to any materials or services, and is also required to access modernization registration and authentication.

    • FEP- Acronym for Front-End Processor.

    • FLC (Filing Location Code) - The first two digits in the DLN of a return identifying the Submission Processing Campus or Field Operations source.

    • Financial Agent - The financial institution selected to manage and operate EFTPS. Also known as the Treasury Financial Agent (TFA), or Third Party Transmitter who partners with the IRS in accepting "tax returns" for Federal Agencies for the IRS. An IRS Financial Agent is not an authorized signer of a tax return, therefore is required to obtain the signature of the Business Filer on the original return.

      Note:

      The Simplified Tax and Wage Reporting System (STAWRS) Transmitters are IRS Financial Agents. Bank of America, previously known as NationsBank is also an IRS Financial Agent.

    • Financial Institution - Any bank, savings and Loan association, or credit union.

    • BFS (Bureau of Fiscal Service) - The Agency of the Department of Treasury that oversees the payment of Federal taxes to and from the government and the process for direct deposit of refunds.

    • FRC (Federal Records Center) - A warehouse where paper returns and other forms are stored after being filed with the Submission Processing Campuses and Field Offices. The FRC has been replaced by the National Archives and Records Administration (NARA).

    • Freeze Codes - A symbol shown on IDRS indicating a hold has been placed on a Taxpayer's account.

      Note:

      For example, an invalid SSN/name control freeze is an "I" freeze.

    • FTP (File Transfer Protocol) - A widespread standard available on many hardware platforms for transporting files between computer systems across a network connecting those systems.

    • FUTA - Acronym for Federal Unemployment Tax Act.

    • GIF - Acronym for Graphic Interchange Format.

    • GMF - Acronym for Generalized Mainline Framework.

    • GSS (Graphic Subsystem) - The BMF system to store, process and retrieve electronically/magnetic media filed return information.

    • IDRS (Integrated Data Retrieval System) - A system used to research Taxpayer information.

    • IFA (Internet Filing Application) - MeF transmission process.

    • Information Returns - The vehicle for submitting required information about another person to IRS. Information returns are filed by the financial institutions and by others who make certain types of payments as part of their trade or business. For purposes of this IRM, an information return is a Form 1098, Form 1098-E, Form 1098-T, Form 1099-A, Form 1099-B, Form 1099-C, Form 1099-DIV, Form 1099-G, Form 1099-INT, Form 1099-LTC, Form 1099-MISC, Form 1099-MSA, Form 1099-OID, Form 1099-PATR, Form 1099-R, Form 1099-S, Form 5498, Form 5498-MSA, Form W-2G, Form 1042-S, Form 8027, and Questionable Form W-4 (QWF). Transmitter - For purposes of information returns, a Transmitter refers to the person or organization submitting files electronically/magnetically. The Transmitter may be the payer or agent of the payer.

    • IRM - Acronym for Internal Revenue Manual.

    • IRS - Acronym for Internal Revenue Service.

    • ISP (Intermediate Service Provider) - Receiver of tax return information from an ERO (or from a Taxpayer who files electronically using a personal computer (PC), 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.

    • Invalid SSN - A social security number that does not agree with the Taxpayer's last name according to Social Security Administration records. An invalid social security number is shown with an asterisk (*) following the number on IDRS.

    • LAN (Local Area Network) - The computer network in the Submission Processing Campus's Electronic Filing Unit/Magnetic Media Unit through which work is assigned, transferred, edited, and closed out.

    • Large Taxpayer - is a Provider Option on the IRS e-file Application but it is not an Authorized IRS e-file Provider. A Large Taxpayer is a business or other entity with assets of $10 million or more, or a partnership with more than 100 partners, that originates the electronic submission of its own return(s).

    • Left Justified - Entries in a field which are zero or blank filled from the right.

    • LOA - Acronym for Letter of Application.

    • MIME - Acronym for Multipurpose Internet Mail Extensions.

    • Modem - A telephone device that allows computers to talk to each other over a geographic distance via telephone lines. It modulates and demodulates computerized data.

    • MeF - Acronym for Modernized e-File, IRS electronic processing system.

    • M-TRDB - Acronym for Modernized Tax Return Database.

    • MGT Processing - Identifier for Back-End Processing System for Legacy Business e-file Programs.

    • NAP - Acronym for National Account Profile.

    • NARA - Acronym for National Archives and Records Administration.

    • On-Line Provider - An e-file participant that allows taxpayers to self-prepare returns by entering return data directly on commercially available software, software downloaded from an Internet site and prepared off-line, or through an online internet site, and is also either a Software Developer, Transmitter or Intermediate Service Provider.

    • PAF (Preparer Answer File) - A file containing predetermined results created from the same test documents to be transmitted by participants.

    • Password - A unique identification code used to allow electronic filers to gain access to the electronic filing systems.

    • PDF - Acronym for Portable Document Format.

    • Pipeline - The manual processing of paper returns and documents.

    • PIN (Personal Identification Number) - A unique confidential number assigned to each Reporting Agent authorized to sign Form 944, Form 941 and Form 940 Employment Tax Returns for his clients and to each authorized Business Taxpayer approved to participate in the 944/941/940 On-Line Filing Programs. A self-selected PIN can be used by participants of the Form 1120 and Form 990 electronic filing programs.

    • PRF (Preparer Return File) - A file containing the test data transmitted to the Submission Processing Campus by the applicant. The PRF is compared against the PAF to identify all discrepancies (i.e., invalid record format, invalid characters in specific fields, etc.).

    • PRIME Alliance - A group of information technology contractors from CSC, IBM, Unisys, Logicon (Northrop Grumman), Lucent Technologies and KPMG Peat Marwick who partner with the IRS to improve business operations. The Prime Alliance partners bring information technology development and integration experience, industry best practices, and organizational change expertise.

    • Problem Report - A form used by the EFU for documenting transmission problems.

    • Problem Report Log - Cumulative data from problem reports indicating problems resolved and problems outstanding.

    • Profile - Identifying information about an electronic filer which allows test or live transmissions to be accepted by IRS. For example, filer profile data includes the ETIN, name, and address information.

    • PTIN (Preparer Tax Identification Number) - A nine digit identifying number of a Paid Return Preparer beginning with a "P" .

    • RAL (Refund Anticipation Loan) - A Loan to a Taxpayer by a bank, savings and Loan, or credit union, based on the refund the Taxpayer expects to receive.

    • RPO - Acronym for Return Preparer Office.

    • IEP (Integrated Enterprise Portal) - An IRS external portal that allows registered individuals and third party users (registration and login authentication required) and other individual taxpayers or their representatives (self authentication with shared secrets required) to access IRS for interaction with selected tax processing and other-sensitive systems, applications, and data. User interactions are encrypted from the user’s workstation or system to the portal, across the Internet or via direct circuits. The IEP, via the Common Communication Gateway, also supports IRS extranets, such as the exchange of bulk files of information with the IRS and the Virtual Private Network (VPN) (both inbound and outbound), by registered and authorized external entities.

    • RSN (Return Sequence Number) - A 16 digit number assigned by the Transmitter to each return as they are transmitted.

    • RTN (Routing Transit Number) - A number assigned by the Federal Reserve to each financial institution.

    • Recap Record - The last record of an electronic return transmission.

    • Reel Number - A unique inventory number assigned to a data tape.

    • Reporting Agent - An accounting service, franchise, bank or other entity authorized to prepare, file and sign Form 941, Employer's QUARTERLY Federal Tax Return, Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, Form 944, Employer's ANNUAL Federal Tax Return and make Federal tax payments and submit Federal tax deposit information and Federal tax payment information electronically for the taxes reported on Form 720, Quarterly Federal Excise Tax Return; Form 940, Form 941, Form 944, Form 943, Employer's Annual Tax Return for Agricultural Employees; Form 945, Annual Return of Withheld Federal Income Tax; Form 990-C, Private Foundation or Section 4947(a)(1) Trust Treated as a private Foundation; Form 990-T, Exempt Organization Business Income Tax Return; Form 1041, U.S. Income Tax Return for Estates and Trusts; Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons; Form 1120, U.S. Corporation Income Tax Return; and Form CT-1 Employer's Annual Railroad Retirement Tax Return; electronically for a business client.

    • Right Justified - Entries in a field that are zero or blank filled from the left. Money amounts are usually right justified.

    • SAAS - Acronym for Security Audit and Analysis System.

    • SAT (System Acceptability Testing)- The IRS internal testing of a system, such as IRS' Electronic Filing System, to find and resolve any problems with the system prior to using it.

    • SBIN (Service Bureau Identification Number) - A number which identifies a Service Bureau. SBINs are no longer being assigned to new Providers.

    • SERP - Acronym for Servicewide Electronic Research Program.

    • SOAP - Acronym for Simple Object Access Protocol, a XML based object protocol for the exchange of information.

    • Software Developer - Someone who develops tax preparation software for transmitting electronic tax return information directly to the Service, according to established guidelines.

      Note:

      The IRS informally grants Software Developers permission to act as an Electronic Filer and/or Transmitter whose interchange transmission indicates "Test" mode. Legal and administrative guidance for Software Developers is provided in the applicable Revenue Procedures and publications.

    • SPC - Acronym for Submission Processing Campus, the name for IRS Campus.

    • SPEC - Acronym for Stakeholder, Partnerships, Education and Communication, within the Wage and Investment Operations.

    • SPDER - Acronym for Servicewide Policy, Directives and Electronic Research Office Operations.

    • STAWRS - Acronym for Simplified Tax and Wage Reporting System.

    • STIR - Acronym for Security and Technology Infrastructure Release.

    • Summary Record - The final record for each tax return.

    • SWD - Acronym for Software Developer.

    • TAD - Acronym for Test Assurance and Documentation. TAD plans, develops, schedules and conducts Systems Acceptability Test (SAT), or Governments Acceptance Test (GAT), and/or Final Integration Tests (FIT) of selected modernization, non-modernization, production and non-production tax processing systems.

    • TCC - Acronym for Tennessee Computing Center.

    • TCOs - Acronym for Tax Compliance Officers, formerly Regional and District Office Tax Examiners and Liaison.

    • Territory Managers - Managers reporting to Area Managers within the SPEC Operations.

    • Territory Operations - Field Office Operations within the SPEC Operations.

    • Test Mode - The initial mode for all Reporting Agents and Transmitters and the permanent mode for all Software Developers.

      Note:

      Reporting Agents and Transmitters remain in this mode until they have completed their tests and have been authorized to file actual tax returns.

    • TIGTA - Acronym for Treasury Inspector General for Tax Administration.

    • TPDS - Acronym for Third Party Data Store. A data base used to record and monitor information regarding Business and Individual trading partners who have applied or already participate in IRS e-file.

    • Trace - A computer printout for a specific transmission problem. A computer specialist can monitor all activities of a specific communication session.

    • Trading Partner - An entity, external to the IRS, that logs into e-services (and therefore possesses a login/password combination to send and receive files.)

      Note:

      Reporting Agents, Transmitters, Electronic Return Originators (EROs) and Software Developers are Trading Partner types.

    • Transmission Sequence Number - A unique sequence number that identifies a transmission during a given day. The Transmitter adds it to the TRANA record following the ETIN and julian date.

    • Transmitter - A service provider who is a firm, organization, or individual that receives electronic return data from taxpayers, EROs, and/or Reporting Agents, reformats the data (if necessary) batches and then transmits the data to the IRS directly.

      Note:

      Transmitters do not have signature authority for those Taxpayers they service.

    • TRANS Records - The first two records of a transmission, usually called the TRANA and the TRANB records.

    • TRDB (Tax Return Data Base) - Relational data base that stores tax return information for electronic/magnetic tape returns for tax year 1998 and beyond.

    • TRRs - Acronym for Taxpayer Resolution Representatives, within the Tax Assistance Centers.

    • TSs - Acronym for Tax Specialists, within the SPEC Operations.

    • TY - Acronym for Tax Year.

    • Unisys - Name for Mainframe Processor also known as Return Processing Subsystem. The computer that receives the raw data on tape, generates reports or listings, and automates the initial processing steps for the Submission Processing Campuses.

    • Unpostable - A return that cannot post to the Master File due to an invalid condition.

    • Userid/Password - The entry codes used to sign onto the Electronic Filing Systems.

      Note:

      The Userid identifies the owner of the password. The password is confidential.

    • XML - Acronym for eXtensible Markup Language.