3.42.4 IRS e-file for Business Tax Returns

Manual Transmittal

August 31, 2018

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) Effective Date updated to October 01, 2018 for processing year 2019 and editorial changes including dates, reference materials, 508 compliance and IRM number changes were made throughout this section of the IRM.

(2) Incorporated IPU 17U1526 issued October 27, 2017 to IRM 3.42.4.8.4, added new paragraph (1) with procedures to access blocked accounts on IDRS.

(3) Incorporated IPU 17U1659 issued December 5, 2017 to IRM 3.42.4.9.3.3, added new paragraph (5) CPEOs requesting information on electronic filing waiver requests should be referred to Certified Professional Employer Organizations - What You Need to Know on the IRS website for additional information.

(4) Incorporated IPU 17U1659 issued December 5, 2017 to IRM 3.42.4.12.3, revised paragraph (1) with editorial changes and added an Exception. And new paragraph(2) was added with a table that identifies the submission types that can be e-filed through MeF and the corresponding form family for which a Software ID will be issued.

(5) Incorporated IPU 17U1659 issued December 5, 2017 to IRM 3.42.4.14, deleted IRS Agents and added Financial Agents to paragraph (6).

(6) Incorporated IPU 17U1659 issued December 5, 2017 to IRM 3.42.4-2, added Software Identification Number (SIN) to exhibit.

(7) Replaced Third Party Data Store (TPDS) with External Customer Data Store (ECDS) throughout the IRM.

(8) IRM 3.42.4.1.3(1), updated reference IRM 1.1.13.8.3.5, E-File Services to IRM 1.1.13.8.4.2, e-File Services.

(9) IRM 3.42.4.1.3(2), updated Reference IRM 1.1.13.8.3.5.5, Operations and Maintenance Services Branch to IRM 1.1.13.8.4.2.3, BMF Operations and Maintenance Services Branch.

(10) IRM 3.42.4.2, revised IRM deviations must follow interim guidance standards in IRM 1.11.10, Interim Guidance Process.

(11) IRM 3.42.4.5(5), added Note: The Bipartisan Budget Act of 2015, P.L. 114-74, section 1101(b), repealed the electing large partnership rules for tax years beginning after 2017. As a result, Form 1065-B cannot be filed for tax periods after 2017, but can still be e-filed for prior years.

(12) IRM 3.42.4.5(12), added new paragraph (13) The MeF System was modified in January 2016 to accept and process the 94x On-Line Signature PIN Registration application.

(13) IRM 3.42.4.6.1.1(5), deleted Accepted Forms and Schedules table and added references for the new exhibits for the Excise Tax Program accepted forms and schedules.

(14) IRM 3.42.4.6.1.2(1), deleted Form 8868 and Form 7004, moved to new subsection IRM 3.42.4.6.1.7, MeF Business Extension e-file Program.

(15) IRM 3.42.4.6.1.2(3), deleted and moved to new subsection 3.42.4.6.1.7, MeF Business Extension e-file Program.

(16) IRM 3.42.4.6.1.3(1), added Note: The Bipartisan Budget Act of 2015, P.L. 114-74, section 1101(b), repealed the electing large partnership rules for tax years beginning after 2017. As a result, Form 1065-B cannot be filed for tax periods after 2017, but can still be e-filed for prior years, to Form 1065-B bullet.

(17) IRM 3.42.4.6.1.3(1), deleted Form 7004 bullet and moved to new subsection IRM 3.42.4.6.1.7, MeF Business Extension e-file Program.

(18) IRM 3.42.4.6.1.4(1), deleted Form 7004 bullet and moved to new subsection IRM 3.42.4.6.1.7, MeF Business Extension e-file Program.

(19) IRM 3.42.4.6.1.5(4), updated how an employer designates an IRC Section 3504 agent to withhold, report and pay federal employment and unemployment taxes.

(20) IRM 3.42.4.6.1.5(5), updated language regarding the certification of professional employer organizations via Form 8973.

(21) IRM 3.42.4.6.1.6(1), deleted Form 7004 bullet and moved to new subsection IRM 3.42.4.6.1.7, MeF Business Extension e-file Program.

(22) IRM 3.42.4.6.1.6(2), deleted Form 1041 Fed/State Program information. New subsection IRM 3.42.4.6.1.7 added with BMF Fed/State Program information.

(23) IRM 3.42.4.6.1.6(4), added new reference to Estate and Trust Tax e-file Program Accepted Forms and Schedules exhibit.

(24) IRM 3.42.4.6.1.7, added new subsection with the business extension forms that can be filed electronically to request an automatic extension of time to file for certain business returns.

(25) IRM 3.42.4.6.1.8 thru 3.42.4.6.1.8.2, added new subsections with information regarding the Business Fed/State program.

(26) IRM 3.42.4.6.3(1), updated table with the business e-filed returns processed at the Ogden Submission Processing Campus with a Domestic address.

(27) IRM 3.42.4.6.3.1(1), updated bullet list to a table providing a list of business e-filed returns processed at the Ogden Submission Processing Campus with a Foreign address.

(28) IRM 3.42.4.6.3(2), moved information to 3.42.4.7.4(2).

(29) IRM 3.42.4.7.1(3), updated IRM reference 3.42.10.12, Processing Fingerprint Cards to IRM 3.42.10.13, Processing Fingerprint Cards.

(30) IRM 3.42.4.7.1(8), added Note: The Bipartisan Budget Act of 2015, P.L. 114-74, section 1101(b), repealed the electing large partnership rules for tax years beginning after 2017. As a result, Form 1065-B cannot be filed for tax periods after 2017, but can still be e-filed for prior years, for Form 8453-B, U.S. Electing Large Partnership Declaration for an IRS e-file Return bullet. Also, deleted bullet for Form 8453-F, U.S. Estate or Trust Income Tax Declaration for an IRS e-file Return as this form is no longer used for current year tax filing.

(31) IRM 3.42.4.7.2(2), updated the pipeline processing completed in the Cincinnati campus for the applicable business e-file programs.

(32) IRM 3.42.4.7.2(3), added new paragraph identifying the pipeline processing completed in the Ogden campus for applicable business e-file programs.

(33) IRM 3.42.4.8.2.1(5), added identifying codes for Form 7004 filed for Form 1065 and Form 1120 returns.

(34) IRM 3.42.4.8.2.1(7), deleted identifying codes for Form 7004 filed for partnership returns.

(35) IRM 3.42.4.8.2.1(8), deleted identifying codes for Form 7004 filed for corporate returns.

(36) IRM 3.42.4.8.2.1(9), deleted identifying codes for Form 7004 filed for Form 1120-POL and identify codes for Form 8868.

(37) IRM 3.42.4.8.2.1(10), added identifying codes for Form 8868, subsequent paragraphs renumbered.

(38) IRM 3.42.4.8.2.1(12), updated fourth note under Form 941 (Domestic Address) (Note: Fourth 100,000 will be numbered 27139-xxx-xxx).

(39) IRM 3.42.4.9.1, added 94x On-Line Signature PIN Registration to the Employment Tax Program Authorized e-file Providers chart.

(40) IRM 3.42.4.9.1(3), added new paragraph (3) Large Taxpayers that want to electronically file their own tax return directly to the IRS rather than using an Electronic Return Originator (ERO) should refer to Pub 4163, Modernized e-File (MeF) Information for Authorized IRS e-File Providers for Business Returns, for instructions.

(41) IRM 3.42.4.9.3.5, deleted bullet: EROs will be able to sign with a Practitioner PIN utilizing the Form 8879-EMP, IRS e-file Signature Authorization for Forms 940, 940-PR, 941, 941-PR, 941-SS, 943, 943-PR, 944 and 945.

(42) IRM 3.42.4.9.4, updated participant roles on table and deleted the Note since the 94x Signature Options are covered in IRM 3.42.4.10.3 and deleted Practitioner PIN from chart.

(43) IRM 3.42.4.10.1, added subsection with acceptable signatures for MeF Form 8453 series and Letter 3083 signature documents.

(44) IRM 3.42.4.10.1.6(15), updated bullet list to a table listing the signature document form for each return type.

(45) IRM 3.42.4.10.2(7), updated bullet list to a table listing the applicable Practitioner PIN form for each return type.

(46) IRM 3.42.4.10.4, through 3.42.4.10.4.6, subsections deleted which provided Form 1041 e-file program signature methods under the legacy e-file system. Subsequent subsections renumbered.

(47) IRM 3.42.4.10.4.7, deleted Acceptable Signature(s) information and renamed subsection to 94x On-Line Signature PIN Registraion, Disapproved Status.

(48) IRM 3.42.4.10.4.9, added new justification in the If and Then chart to disapprove by lead only when the address on the SOR matches the address of the professional for a current PIN registration or on a previously received SOR.

(49) IRM 3.42.4.13.1, deleted subsection, contains duplicate information on the use of fax and signature stamps on taxpayer submissions.

(50) IRM 3.42.4.17.5, updated table with extensions of time to file that can be filed by certain business filer was revised and deleted the extension indicator for Form 1065-B..

(51) IRM 3.42.4.17.5, deleted paragraph (3) and (4). New subsection 3.42.4.6.1.7 was added explaining what extension requests can be filed through MeF.

(52) IRM 3.42.4.18, updated error resolution procedures for e-filed returns that fall out to Error Resolution System for correction.

(53) IRM 3.42.4.21.1, deleted subsection, contained old legacy e-file procedures for Prior Year Form 1041 Magnetic Media Return Requests.

(54) IRM 3.42.4.23 through 3.42.4.23.1, deleted subsections, Form 8453-F is no longer filed since legacy e-file is no longer operational.

(55) IRM 3.42.4.28.1, deleted contingency plan information and consolidated in IRM 3.42.4.28.

(56) IRM 3.42.4.29, deleted contingency plan information and consolidated in IRM 3.42.4.28.

(57) IRM 3.42.4.30, deleted contingency plan information and consolidated in IRM 3.42.4.28.

(58) IRM 3.42.4.31, deleted contingency plan information and consolidated in IRM 3.42.4.28.

(59) IRM 3.42.4.33, updated title to e-Help Desk sites Time Reporting Codes.

(60) IRM 3.42.4.34, updated tables into separate paragraphs listing the BBTS Codes by form family.

(61) Exhibit 3.42.4-2, added additional acronyms to exhibit: AD – IT Applications Development, APS – Alternate Processing Site, DB – Database, DR – Disaster Recovery, DRE – Disaster Recovery Environment, ECC-MEM – Memphis Computing Center, ECC-MTB – Martinsburg Computing Center, EOps – IT Enterprise Operations, VIN – Vehicle Identification Number.

(62) Exhibit 3.42.4-1, add the term MaxOccurrence, the number of times a form, schedule, statement or dependency can be attached to a return.

(63) Exhibit 3.42.4-3, added new exhibit with States Participating in Fed/State Program. Subsequent exhibits renumbered.

(64) Exhibit 3.42.4-4, added new exhibit, Form 720 Accepted Forms and Schedules.

(65) Exhibit 3.42.4-5, added new exhibit, Form 940 Accepted Forms and Schedules.

(66) Exhibit 3.42.4-6, added new exhibit, Form 940(PR) Accepted Forms and Schedules.

(67) Exhibit 3.42.4-7, added new exhibit, Form 941 Accepted Forms and Schedules.

(68) Exhibit 3.42.4-8, added new exhibit, Form 941(PR) Accepted Forms and Schedules.

(69) Exhibit 3.42.4-9, added new exhibit, Form 941-SS Accepted Forms and Schedules.

(70) Exhibit 3.42.4-10, added new exhibit, Form 943 Accepted Forms and Schedules.

(71) Exhibit 3.42.4-11, added new exhibit, Form 943(PR) Accepted Forms and Schedules.

(72) Exhibit 3.42.4-12, added new exhibit, Form 944 Accepted Forms and Schedules.

(73) Exhibit 3.42.4-13, added new exhibit, Form 945 Accepted Forms and Schedules.

(74) Exhibit 3.42.4-14, added new exhibit, Form 94x PIN Registration Accepted Forms.

(75) Exhibit 3.42.4-15, updated exhibit, Form 990 Accepted Forms and Schedules.

(76) Exhibit 3.42.4-16, added new exhibit, Form 990-EZ Accepted Forms and Schedules.

(77) Exhibit 3.42.4-17, added new exhibit, Form 990-N Accepted Forms and Schedules.

(78) Exhibit 3.42.4-18, added new exhibit, Form 990-PF Accepted Forms and Schedules.

(79) Exhibit 3.42.4-19, updated exhibit, Form 1041 Accepted Forms and Schedules.

(80) Exhibit 3.42.4-20, updated exhibit Form 1065 Accepted Forms and Schedules.

(81) Exhibit 3.42.4-21, added new exhibit, Form 1065-B Accepted Forms and Schedules.

(82) Exhibit 3.42.4-22, updated exhibit, Form 1120 Accepted Forms and Schedules.

(83) Exhibit 3.42.4-23, added exhibit, Form 1120-F Accepted Forms and Schedules.

(84) Exhibit 3.42.4-24, added exhibit, Form 1120-POL Accepted Forms and Schedules.

(85) Exhibit 3.42.4-25, added exhibit, Form 1120-S Accepted Forms and Schedules.

(86) Exhibit 3.42.4-26, added exhibit, Form 2290 Accepted Forms and Schedules.

(87) Exhibit 3.42.4-27, added exhibit, Form 7004 Accepted Forms and Schedules.

(88) Exhibit 3.42.4-28, added exhibit, Form 8849 Accepted Forms and Schedules.

(89) Exhibit 3.42.4-29, added exhibit, Form 8868 Accepted Forms and Schedules.

Effect on Other Documents

IRM 3.42.4 dated September 19, 2017 (effective 10-01-2017) is superseded and includes the following IRM Procedural Updates (IPU): IPU 17U1526 issued October 27, 2017 and IPU 17U1659 issued December 5, 2017.

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

(10-01-2018)


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

Program Scope and Objectives

  1. This section provides an overview of IRS Business e-file, the process that allows the submission of business tax return data to the Internal Revenue Service (IRS) using an eXtensible Markup Language (XML) based system. Business tax return data is transmitted electronically through the Modernized e-File (MeF) System.

    Note:

    Generally, electronic returns contain the same information as comparable returns filed entirely on paper documents.

  2. Purpose: This section provides instructions for Submission Processing Campuses (SPCs) regarding the electronic processing of business tax returns and the applicable e-file processes and procedures to resolve account inquiries and processing errors related to IRS electronic processing systems.

  3. Audience: These procedures apply to employees who are responsible for resolving account inquiries and processing errors related to Business e-file Programs in the following IRS 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 (TAC) Operations

    • Stakeholder Partnerships, Education and Communication (SPEC)

    • Stakeholder Liaison

    • Other applicable Functions and Communicators

  4. Policy Owner: Director, e-File Services Division

  5. Program Owner: Business Masterfile (BMF) Operations and Maintenance Services Branch (BOMS)

  6. Program Goals: The goal of this program is to provide guidance on the electronic processing of business tax returns and the applicable e-file processes and procedures to resolve account inquiries and processing errors related to IRS electronic processing systems.

Background

  1. The IRS Restructuring and Reform Act of 1998 (RRA 98) established a goal to have 80 percent of all Federal tax and information returns filed electronically by the year 2007.

  2. In December 1998, the Internal Revenue Service (IRS) announced its mission to revolutionize the way taxpayers transact and communicate with the Service. To achieve this goal, a standardized architecture was used to replace the Legacy e-file System. The MeF project is the future of electronic filing with the IRS. The project’s goal was to replace the Legacy e-file System with a Modernized e-file (MeF) System and provide an internet based e-filing platform that any IRS form could use. The MeF System is the primary method to electronically file Individual, Corporate, Partnership, Excise, Exempt Organization, Estate & Trust and Employment tax returns with the IRS over the internet and through the IRS Integrated Enterprise Portal (IEP).

  3. The MeF project supports the E-Government Act of 2002, making it easier for citizens and businesses to interact with the government, save taxpayer dollars and streamline transactions. The MeF project also supports the Treasury goal to assist taxpayers in meeting their tax obligations, invest in modern technology and support employee effectiveness.

Authority

  1. IRC Section 6011(e)(1) gives specific authority for the Service and the Treasury Department to "prescribe regulations providing standards for determining which returns must be filed on magnetic media or in other machine-readable form." Rev. Proc. 2007-40 combines the rules governing IRS e-file.

Roles and Responsibilities

  1. The Director, eFS Division manages all strategic and day-to-day business activities for the IRS electronic filing program. See IRM 1.1.13.8.4.2, e-File Services, for additional information.

  2. The Chief, BMF Operations and Maintenance Services Branch (BOMS) is responsible for overseeing the IRS Business e-file Programs process and policy. See IRM 1.1.13.8.4.2.3, BMF Operations and Maintenance Services Branch, for additional information.

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

  4. The BOMS Branch provides support to EPSS and Submission Processing Campus Operations/Functions that have responsibility for operating the Business e-file Programs and applicable processing systems.

  5. The BOMS Branch responsibilities are as follows:

    1. Coordinate annual product maintenance.

    2. Oversee product preparation for the filing season.

    3. Monitor and support the filing season.

    4. Conduct post filing season assessment.

    5. Participate in external forums and other professional conferences as required.

    6. Support e-file marketing and communication efforts.

    7. Provide EPSS, SPCs, taxpayers, internal and external trading partners and others, as applicable, with updated documentation regarding procedural and system changes, e.g. test scenarios, Schemas, Business Rules and other materials as appropriate.

    8. Provide 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 the E-Help Support System (EHSS).

    9. Provide support to EPSS e-help Desks in resolving day-to-day operating issues.

    10. Monitor operations and coordinate resolutions to electronic filing system issues with IRS Information Technology (IT).

    11. Provide regular volume and incident reports to Business Operating Divisions and other governance groups.

  6. The BOMS Branch also provides support to the following organizations.

    • Electronic Payment Section

    • Return Preparer Office (RPO)

    • IRS Information Technology (IT)

    • National Accounts Management (NAM)

    • Customer Account Services (CAS) Operations

    • Field Assistance (FA)

    • Research, Applied Analytics & Statistics (RAAS)

    • 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 & Government Entities (TE/GE)

    • Small Business/Self-Employed (SB/SE)

Program Management and Review

  1. Program Reports: System control reports are on the Control-D Web Access (CTDWA), Electronic Tax Administration Research and Analysis System (ETARAS) and Business Objects (BO) and a general listing of these reports are in the following MeF Interface Control Documents (ICD).

    • CTDWA ICD

    • ETARAS ICD

    • Reports Manager User Guide

  2. Program Effectiveness: Program Effectiveness is determined by employees being able to successfully resolve account inquiries and processing errors related to IRS electronic processing systems and are measured by using the following tools.

    • Balanced Measures

    • Managerial Reviews

  3. Annual Review: Federal Managers Financial Integrity Act (FMFIA) Public Law 97-255 requires each executive agency to conduct annual evaluations of its systems of control using guidelines set by the Office of Management and Budget (OMB).

Program Controls

  1. This program uses Document 12829, General Records Schedules (GRS), Document 12990, Records and Information Management Records Control Schedules (RCS), IRM 1.15.2, Types of Records and Their Life Cycles, IRM 1.15.6, Managing Electronic Records and the IRS Internal Management Documents System to establish controls. Also, see IRM 21.5.1.4.10, Classified Waste, for guidance on handling classified waste. This IRM section constitutes one of the controls.

Terms and Acronyms

  1. For a list of the most common Terms associated with this program, see Exhibit 3.42.4-1.

  2. For a list of the most common Acronyms associated with this program, see Exhibit 3.42.4-2.

Related Resources

  1. The following is a list of related resources on the Business e-file Programs. IRM 3.42.4 must be used in conjunction with the following resources to efficiently complete the electronic return process and to resolve account related issues or Authorized IRS e-file Provider concerns.

    • Rev. Proc. 2007-40, Authorized IRS e-file Provider Responsibilities

    • Rev. Proc. 2012-32, Form 8655, Reporting Agent Authorization

    • Rev. Proc. 2013-39, Designation of Agent by Application

    • Rev. Proc. 2016-33, Applying for certification as a Certified Professional Employer Organization

    • Rev. Proc. 2017-14, Maintaining certification as a Certified Professional Employer Organization

    • IRM 3.17.277, Electronic Payments

    • IRM 3.42.5, IRS e-file of 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

    • 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, Assurance Testing System (ATS) Guidelines for Modernized e-File (MeF) Business Submissions

IRM Deviation Procedures

  1. IRM deviations must follow interim guidance standards in IRM 1.11.10, Interim Guidance Process.

Taxpayer Advocate Service (TAS)

  1. Per the Taxpayer Bill of Rights (TBOR), taxpayers have the right to expect a fair and just tax system which provides taxpayers with the opportunity to have their facts and circumstances considered when it might affect their underlying liabilities, ability to pay or ability to provide information timely. Taxpayers have the right to receive assistance from the Taxpayer Advocate Service (TAS) if they are experiencing financial difficulty or if the IRS has not resolved their tax issues properly and timely through normal channels. For additional information on the TBOR, visit https://taxpayeradvocate.irs.gov/About-TAS/Taxpayer-Rights.

  2. Refer taxpayers to TAS when the contact meets TAS criteria (see IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria), or when Form 911, Request for Taxpayer Advocate Service Assistance (and Application for Taxpayer Assistance Order), is attached and steps cannot be taken to resolve the taxpayer's issue the same day. (Also, see IRM 13.1.7.4, Same Day Resolution by Operations.) When making a TAS referral, use Form 911, and forward to TAS in accordance with your local procedures.

TAS Service Level Agreement (SLA)

  1. The National Taxpayer Advocate (NTA) has reached agreements with the Commissioners of the Wage and Investment (W&I) Division, Small Business and Self-Employed (SB/SE) Division, Tax Exempt and Government Entities (TE/GE), Criminal Investigation (CI), Appeals and Large Business & International (LB&I), that outline the procedures and responsibilities for the processing of Taxpayer Advocate Service (TAS) casework when either the statutory or delegated authority to complete case transactions rests outside of TAS. These agreements are known as Service Level Agreements (SLAs).

  2. The SLAs are located at http://tas.web.irs.gov/policy/sla/default.aspx.

E-services Overview

  1. E-file participants must first successfully register for e-Services before the IRS e-file application can be submitted.

  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)

    • Certified Public Accountants (CPAs)

    • Financial Institutions

    • Large Taxpayers

    • Reporting Agents

    • Software Developers

    • States

    • Tax Practitioners

    • Transmitters

    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 create a new account using a two-factor authentication process called Secure Access.

  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 (EUP)

  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 binary attachments, as they would appear on paper.

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

    MeF User Role EUP User Role Description
    Help Desk User MEFHLP_PR e-help Desk employees who assist third-party submitters to understand the results of MeF processing
    Help Desk User 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 94x On-Line Signature PIN Registration application(s)
    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 and Display (RRD) User Guide located on the EPSS Research Portal

    .

Integrated Enterprise Portal (IEP)

  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 Filing 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 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

Modernized e-File (MeF) System Functionality Overview

  1. The MeF System 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 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) through the IRS website.

  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 accept Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Trust Treated as a Private Foundation and Form 7004, Application for Automatic Extension of Time to File Certain Business Income Tax, Information, and Other Returns.

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

    Note:

    The Bipartisan Budget Act of 2015, P.L. 114-74, section 1101(b), repealed the electing large partnership rules for tax years beginning after 2017. As a result, Form 1065-B cannot be filed for tax periods after 2017, but may be e-filed for prior years.

  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 accept 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 accept Form 1120–F, U.S. Income Tax Return of a Foreign Corporation.

  9. The MeF System was modified in February 2010 to accept 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 the following forms:

    • 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 1040 (PR), Planilla para la Declaración de la Contribución Federal sobre el Trabajo por Cuenta Propia (Incluyendo el Crédito Tributario Adicional por Hijos para Residentes Bona Fide de Puerto Rico)

    • Form 2350, Application for Extension of Time to File U.S. Income Tax Return

    • Form 56, Notice Concerning Fiduciary Relationship

    • 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 also modified in January 2014 to accept the following Employment Tax 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

    • Form 945, Annual Return of Withheld Federal Income Tax

  13. The MeF System was modified in January 2016 to accept and process the 94x On-Line Signature PIN Registration application

  14. The MeF System was modified in January 2017 to accept Form 1040-NR, U.S. Nonresident Alien Income Tax Return.

    Note:

    This does not include Dual Status or Estate or Trust Form 1040-NR.

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 Database (M-TRDB) or the MeF System.

      Note:

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

    • Provides redesigned Business Rules (Reject Codes).

      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 the submission of a 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 (Form 5471, Form 5472, Form 5713 and Form 8832, if filed electronically).

    • Receives returns in XML format only.

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

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 Cybersecurity 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 four 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 five 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 BI launch pad 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) - Stores accepted tax returns and associated data.

    • 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 MeF returns that are accepted for processing. Rejected MeF returns will be stored for 1 year on the MeF System.

    Note:

    Accepted applications for the 94x On-Line Signature PIN Registration are stored on the MeF System, not M-TRDB.

  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 through the Return Request and Display (RRD) application. 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 seven years and rejected MeF returns are stored for one year on the MeF System.

  5. The required retention period is six 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, seven days a week with minimal scheduled or unscheduled down time. M-TRDB provides extract capability of tax return data for certain organizations.

  8. Users can 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 System (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 Front-End Processing System (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 Database (TRDB)

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

    Note:

    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 External Customer Data Store (ECDS). The ECDS is a relational database that stores all IRS e-file Application information received.

IRS Business e-file Overview

  1. This section provides a brief overview of IRS Business e-file. The IRS continues to improve the products and services available to the Business e-filer. 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 the following business returns electronically through the MeF System.

    Note:

    The Bipartisan Budget Act of 2015, P.L. 114-74, section 1101(b), repealed the electing large partnership rules for tax years beginning after 2017. As a result, Form 1065-B cannot be filed for tax periods after 2017, but may be e-filed for prior years.

    Business Return Type Form
    Corporate Form 1120
    Form 1120-F
    Form 1120-S
    Employment Form 940
    Form 940 (PR)
    Form 941
    Form 941 (PR)
    Form 941-SS
    Form 943
    Form 943 (PR)
    Form 944
    Form 945
    Estate and Trust Form 1041
    Excise Form 720
    Form 2290
    Form 8849
    Exempt Organization Form 990
    Form 990-EZ
    Form 990-N
    Form 990-PF
    Form 1120-POL
    Extensions Form 7004
    Form 8868
    Partnership Form 1065
    Form 1065-B

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 Markup Language (XML) based on IRS published Schemas. The published Schemas are available on SERP on the MeF Schemas and Business Rules page.

  3. For complete details regarding e-file specifications and validation criteria needed to file electronically, 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 5078, Assurance Testing System (ATS) Guidelines for Modernized e-File (MeF) Business Submissions

MeF Excise Tax e-file Program
  1. The following Excise Tax Returns can be e-filed through the MeF System and are processed by the Cincinnati Submission Processing Campus (CSPC).

    • Form 2290, Heavy Highway Vehicle Use Tax Return

    • Form 720, Quarterly Federal Excise Tax Return

    • Form 8849, Claim for Refund of Excise Taxes

  2. The American Jobs Creation Act of 2004 established the following excise tax e-file mandate:

    • Taxpayers who file Form 2290, listing 25 or more qualifying trucks are required to e-file effective for tax periods beginning on or after January 1, 2006.

    • Required the 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 claimed on an electronically filed Form 8849 with Form 8849 Schedule 2, Form 8849 Schedule 3 or Form 8849 Schedule 8 are to be processed within 20-days. All other Form 8849 claims will have a 45-day processing time frame.

  3. 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 at 866-699-4096 for assistance.

  4. Excise tax 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).

  5. Refer to the following exhibits for the Excise Tax e-file Program Accepted Forms and Schedules.

    • Exhibit 3.42.4-4, Form 720 Accepted Forms and Schedules

    • Exhibit 3.42.4-26, Form 2290 Accepted Forms and Schedules

    • Exhibit 3.42.4-28, Form 8849 Accepted Forms and Schedules

MeF Exempt Organization Tax e-file Program
  1. The following Exempt Organization (EO) returns can be e-filed through the MeF System and are processed by the 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 and no extensions are allowed.

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

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

  3. Form 990-OR 990-EZ (SCH O), Supplemental Information to Form 990 or 990-EZ, is a required attachment for Form 990, but is an optional attachment for Form 990-EZ.

  4. 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.

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

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

  7. For more information, you may also visit the Tax Exempt & Government Entities (TE/GE) website at https://www.irs.gov/e-file-providers/e-file-for-charities-and-non-profits/.

  8. Refer to the following exhibits for the Exempt Organization Tax e-file Program Accepted Forms and Schedules.

    • Exhibit 3.42.4-15, Form 990 Accepted Forms and Schedules

    • Exhibit 3.42.4-16, Form 990-EZ Accepted Forms and Schedules

    • Exhibit 3.42.4-17, Form 990-N Accepted Forms and Schedules

    • Exhibit 3.42.4-18, Form 990-PF Accepted Forms and Schedules

    • Exhibit 3.42.4-24, Form 1120-POL Accepted Forms and Schedules

    • Exhibit 3.42.4-29, Form 8868 Accepted Forms and Schedules

MeF Partnership Tax e-file Program
  1. The following Partnership returns can be e-filed through the MeF System and are processed by the Ogden Submission Processing Campus (OSPC).

    • Form 1065, U.S. Return of Partnership Income

    • Form 1065-B, U.S. Return of Income for Electing Large Partnerships

      Note:

      The Bipartisan Budget Act of 2015, P.L. 114-74, section 1101(b), repealed the electing large partnership rules for tax years beginning after 2017. As a result, Form 1065-B cannot be filed for tax periods after 2017, but may be e-filed for prior years.

    • Amended Form 1065 or Form 1065-B with Amended box checked

    • Superseded Form 1065 or Form 1065-B with Superseded box checked

      Note:

      Amended and Superseded Form 1065 returns will post as a Transaction Code (TC) 976 on the tax module and are processed by Accounts Management.

  2. MeF Form 1065 and Form 1065-B 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 also receive refunds via direct deposit.

  4. Refer to IRM 3.42.4.16.4, Form 1065 MeF Penalties and Waiver Information, for e-file waiver information.

  5. Refer to the following exhibits for the Partnership Tax e-file Program Accepted Forms and Schedules.

    • Exhibit 3.42.4-20, Form 1065 Accepted Forms and Schedules

    • Exhibit 3.42.4-21, Form 1065-B Accepted Forms and Schedules

MeF Corporate Tax e-file Program
  1. The following Corporate returns can be e-filed through the MeF System and are processed by the Ogden Submission Processing Campus (OSPC).

    • 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

    • Amended Form 1120 series returns with Amended box checked

    • Superseded Form 1120 series returns with Superseded box checked

      Note:

      Amended and Superseded Form 1120 series returns will post as a Transaction Code (TC) 976 on the tax module and are processed by Accounts Management.

  2. MeF Form 1120 family 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. Refer to IRM 3.42.4.16.3, Certain Corporations and Tax Exempt Organizations Waiver Procedures, for e-file waiver information.

  5. For more information, you may also visit the Large Business and International (LB&I) Division website at www.irs.gov/businesses/corporations/e-file-for-large-business-and-international-lbi/.

  6. Refer to the following exhibits for the Corporate Tax e-file Program Accepted Forms and Schedules.

    • Exhibit 3.42.4-22, Form 1120 Accepted Forms and Schedules

    • Exhibit 3.42.4-23, Form 1120-F Accepted Forms and Schedules

    • Exhibit 3.42.4-25, Form 1120-S Accepted Forms and Schedules

MeF Employment Tax e-file Program
  1. The following Employment returns can be e-filed through the MeF System and are processed by the Cincinnati Submission Processing Campus (CSPC).

    • Form 940, Employer’s Annual Federal Unemployment (FUTA) Tax Return

    • Form 941, Employer’s Quarterly Federal Tax Return

    • Form 943, Employer’s Annual Tax Return for Agricultural Employees

    • Form 944, Employer’s ANNUAL Federal Tax Return

    • Form 945, Annual Return of Withheld Federal Income Tax

  2. The following Employment return types can also be e-filed through the MeF System and are processed by the Ogden Submission Processing Campus (OSPC).

    • Form 940 (PR), Employer’s Annual Federal Unemployment (FUTA) Tax Return (Puerto Rican Version)

    • Form 941 (PR), Employer’s Quarterly Federal Tax Return (Puerto Rican Version)

    • Form 941-SS, Employer’s QUARTERLY Federal Tax Return (American Samoa, Guam, the Commonwealth of Northern Mariana Islands, and the U.S. Virgin Islands

    • Form 943 (PR), Employer’s Annual Tax Return for Agricultural Employees (Puerto Rican Version)

  3. MeF Employment tax 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. An employer may designate an agent under IRC 3504 to withhold, report and pay federal employment and unemployment taxes. These agents may refer to themselves as "household employer agents" , "fiscal agents" , "employer agents" or "fiscal intermediaries" . An employer submits Form 2678, Employer/Payer Appointment of an Agent, to appoint an IRC 3504 agent to act on their behalf with regard to its employment tax obligations. If the agent designation is approved by the service, it will issue Letter 1997-C, Backup Withholding; Employer Appointment of Agent. Agents filing on behalf of 1,000 or more employers will be able to e-file through the MeF System. For additional information, review Rev. Proc. 2013-39, Designation of Agent by Application.

  5. The Tax Increase Prevention Act of 2014 (P.L. 113-295) required the IRS to establish a voluntary certification program for professional employer organizations (PEOs). PEOs handle various payroll administration and tax reporting responsibilities for their business clients and are typically paid a fee based on payroll costs. Certified Professional Employer Organizations (CPEOs) use Form 8973, Certified Professional Employer Organization/Customer Reporting Agreement, to notify the IRS that a service contract between a CPEO and a customer has started or ended. To become and remain certified under the certification program, CPEOs must meet various requirements described in §3511 and §7705 and related published guidance. Certification as a CPEO may affect the employment tax liabilities of both the CPEO and its customers. CPEOs generally must file Form 940, Form 941, Form 943 and applicable Schedule R, Allocation Schedule for Aggregate Filers, electronically unless granted a waiver. The IRS began accepting applications for CPEO certification on July 1, 2016. For more information on CPEOs and requesting an e-file waiver, visit the IRS website at Certified Professional Employer Organizations – What You Need to Know and the following published guidance.

    • Rev. Proc. 2016-33, Applying for certification as a certified professional employer organization

    • Rev. Proc. 2017-14, Maintaining certification as a certified professional employer organization

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

  6. Refer to the following exhibits for the Employment Tax e-file Program Accepted Forms and Schedules.

    • Exhibit 3.42.4-5, Form 940 Accepted Forms and Schedules

    • Exhibit 3.42.4-6, Form 940(PR) Accepted Forms and Schedules

    • Exhibit 3.42.4-7, Form 941 Accepted Forms and Schedules

    • Exhibit 3.42.4-8, Form 941(PR) Accepted Forms and Schedules

    • Exhibit 3.42.4-9, Form 941-SS Accepted Forms and Schedules

    • Exhibit 3.42.4-10, Form 943 Accepted Forms and Schedules

    • Exhibit 3.42.4-11, Form 943(PR) Accepted Forms and Schedules

    • Exhibit 3.42.4-12, Form 944 Accepted Forms and Schedules

    • Exhibit 3.42.4-13, Form 945 Accepted Forms and Schedules

    • Exhibit 3.42.4-14, Form 94x On-Line Signature PIN Registration Accepted Forms and Schedules

Handling Adjustment Documents for Employment Tax Returns
  1. The MeF System does not accept Amended (Adjusted) or Superseded Employment Tax Returns.

  2. Requests for adjustments or claims for refund of employment taxes previously e-filed must be filed on paper with the appropriate adjusted employer’s federal tax return or claim for refund. These forms include:

    • Form 941-X, Adjusted Employer’s QUARTERLY Federal Tax Return or Claim for Refund

    • Form 941-X (PR), Adjusted Employer's QUARTERLY Federal Tax Return or Claim for Refund (Puerto Rico Version)

    • Form 943-X, Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund

    • Form 943-X (PR), Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund (Puerto Rico Version)

    • Form 944-X, Adjusted Employer's ANNUAL Federal Tax Return or Claim for Refund

    • Form 945-X, Adjusted ANNUAL Return of Withheld Federal Income Tax or Claim for Refund

  3. The completed and signed Adjusted Employer’s Federal Tax Return should be mailed to the address referenced in the applicable form instructions. Refer to IRM 21.7.2.4.6, Adjusted Employer’s Federal Tax Return or Claim for Refund for additional information.

MeF Estate and Trust Tax e-file Program
  1. The following Estate and Trust returns can be e-filed through the MeF System and are processed by the Ogden Submission Processing Campus (OSPC).

    • Form 1041, U.S. Income Tax Return for Estates and Trusts

    • Amended Form 1041 with Amended box checked

    • Superseded Form 1041 with Superseded box checked

    Note:

    Amended and Superseded Form 1041 returns will post as a Transaction Code (TC) 976 on the tax module and are processed by Accounts Management.

  2. MeF Form 1041 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. Refer to Exhibit 3.42.4-19 for the Estate and Trust Tax e-file Program Accepted Forms and Schedules.

MeF Business Application for Automatic Extension of Time to file
  1. The following application for automatic extension of time to file forms can be e-filed through the MeF System and are processed by the Ogden Submission Processing Campus (OSPC).

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

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

  2. Form 7004 can be filed to request an extension of time to file for the following returns.

    Form Title Form Code
    Form 706-GS (T) Generation-Skipping Transfer Tax Return For Terminations 02
    Form 1041
    (bankruptcy estate only)
    U.S. Income Tax Return for Estates and Trusts 03
    Form 1041
    (estate other than a bankruptcy estate)
    U.S. Income Tax Return for Estates and Trusts 04
    Form 1041
    (trust)
    U.S. Income Tax Return for Estates and Trusts 05
    Form 1041-N U.S. Income Tax Return for Electing Alaska Native Settlement 06
    Form 1041-QFT U.S. Income Tax Return for Qualified Funeral Trusts 07
    Form 1042 Annual Withholding Tax Return for U.S. Source Income of Foreign Persons 08
    Form 1065 U.S. Return of Partnership Income 09
    Form 1066 U.S. Real Estate Mortgage Investment Conduit (REMIC) Income Tax Return 11
    Form 1120 U.S. Corporation Income Tax Return 12
    Form 1120-C U.S. Income Tax Return for Cooperative Associations 34
    Form 1120-F U.S. Income Tax Return of a Foreign Corporation 15
    Form 1120-FSC U.S. Income Tax Return of a Foreign Sales Corporation 16
    Form 1120-H U.S. Income Tax Return for Homeowners Associations 17
    Form 1120-L U.S. Life Insurance Company Income Tax Return 18
    Form 1120-ND Return for Nuclear Decommissioning Funds and Certain Related Persons 19
    Form 1120-ND
    (section 4951 taxes)
    Return for Nuclear Decommissioning Funds and Certain Related Persons 20
    Form 1120-PC U.S. Property and Casualty Insurance Company Income Tax Return 21
    Form 1120-POL U.S. Income Tax Return for Certain Political Organizations 22
    Form 1120-REIT U.S. Income Tax Return for Real Estate Investment Trusts 23
    Form 1120-RIC U.S. Income Tax Return For Regulated Investment Companies 24
    Form 1120-S U.S. Income Tax Return for an S Corporation 25
    Form 1120-SF
    (Under Section 468B)
    U.S. Income Tax Return for Settlement Funds 26
    Form 3520-A Annual Return of Foreign Trust With a U.S. Owner 27
    Form 8804
    (Section 1446)
    Annual Return for Partnership Withholding Tax 31
  3. Form 8868 can be filed to request an extension of time to file for the following returns.

    Form Title Return Code
    Form 990 or Form 990-EZ Return of Organization Exempt From Income Tax 01
    Form 990-BL Information and Initial Excise Tax Return for Black Lung Benefit Trusts and Certain Related Person 02
    Form 990-PF Return of Private Foundation or Section 4947(a)(1) Trust Treated as Private Foundation 04
    Form 990-T
    (sec. 401(a) or 408(a) trust)
    Exempt Organization Business Income Tax Return 05
    Form 990-T
    (trust other than above)
    Exempt Organization Business Income Tax Return 06
    Form 990-T
    (corporation)
    Exempt Organization Business Income Tax Return 07
    Form 1041-A U.S. Information Return Trust Accumulation of Charitable Amounts 08
    Form 4720
    (other than individual)
    Return of Certain Excise Taxes on Charities and Other Persons Under Chapters 41 and 42 of the IRC 09
    Form 5227 Split-Interest Trust Information Return 10
    Form 6069 Return of Excise Tax on Excessive Contributions of Black Lung Benefit Trust 11

    Exception:

    An extension request on Form 8868 for Form 4720, Return of Certain Excise Taxes on Charities and Other Persons Under Chapters 41 and 42 of the IRC (Individual) and Form 8870, Information Return for Transfers Associated With Certain Personal Benefit Contracts, must be filed in paper format.

MeF Business Federal/State (Fed/State) Program
  1. The Business Modernized e-File (MeF) Fed/State program allows for the filing of business state returns through MeF. The IRS acts as a central agent for state submissions. The central feature of the Fed/State program is the single point of submission and retrieval for all registered Transmitters and State agencies. Federal and state submissions can be transmitted through the Internet Filing Application (IFA) or Application−to−Application (A2A). States must retrieve state returns using A2A. MeF supports the following Business Fed/State programs.

    • Estate & Trust Fed/State Program in January 2014

    • Corporate Fed/State Program in January 2006

    • Partnership Fed/State Program in January 2007

    • Tax Exempt Organization Fed/State Program in January 2006

  2. The IRS allows states to become their own Transmitters. The state must have a separate e-file application as a Software Developer to transmit their own returns. By becoming its own Software Developer and Transmitter, states no longer must rely on external Software Developers to transmit test returns to MeF. States who would like to become their own Software Developer and Transmitter, should contact the MeF mailbox requesting access.

  3. The IRS e-help Desk will provide information on the status of a state return (i.e. Received, Ready for Pick Up, Sent to State, Received by State, Acknowledgement Received from State, Acknowledgement Retrieved) but will not provide information on the acceptance or denial of state returns.

  4. Refer to Exhibit 3.42.4-3, States Participating in Fed/State Program for a list of states and cities that support the Fed/State program.

MeF Business Fed/State Program Validation
  1. The IRS will validate state submissions to determine if a state return is processable and should be made available to the designated state. State submissions can be submitted as:

    • Linked returns also referred to as a Fed/State return, or

    • Unlinked returns also referred to as a state standalone return

    Note:

    Each state determines if it will accept only linked state returns or both linked and unlinked state returns.

  2. If the state return is a Fed/State return, the IRS will check to see if there is an accepted IRS submission under that Submission ID. If the federal submission is rejected for that tax type, then the IRS will reject the state submission and an acknowledgement will be sent to the Transmitter.

    Note:

    The state has no knowledge that a state return was submitted and rejected by the IRS.

  3. If the state return is a Fed/State return and the federal submission is accepted, IRS will perform minimal validations on the state submission. MeF will make the state return available to the state if it passes the following validation checks:

    1. The IRS Submission ID in the state submission manifest matches an accepted federal submission for that tax year and submission type

    2. The state participates in the Fed/State program for that return type and tax year

    3. The EIN is a valid number in the IRS database and the name control matches the IRS database

      Note:

      MeF does not reject the state submission if there is an EIN & name control mismatch in this instance, but forwards the validation status to the state.

  4. If the state return is a State Standalone return, the IRS will perform minimal validations. MeF will make the entire state submission available to the state if it passes the following validation checks:

    1. The state participates in the Fed/State program for that return type and tax year

    2. The EIN is a valid number in the IRS database and the name control matches the IRS database

      Note:

      MeF does not reject the state submission if there is an EIN & name control mismatch in this instance, but forwards the results to the state

  5. State submissions that fail validation are denied further processing and an acknowledgement for each denied state submission is generated and sent to the Transmitter. The state submissions that passed validation are made available for retrieval by the state.

Tax Exempt Organization Fed/State Program
  1. For an accepted IRS Exempt Organization submission, a filer can request that a copy of the federal return be provided to one or more participating states. Upon receipt of the request, IRS will validate that the state(s) participate(s) in the Fed/State program. If it is, then IRS will send a redacted copy of the accepted return to the state agency(s). Items that are always redacted from the state copy include, but are not limited to:

    1. The PIN or Form 8453-EO

    2. The request for the copy

    3. Payment information included with Form 990-PF

      Note:

      The IRS may redact Schedule B if a state does not require it

  2. MeF will process the IRS submission and generate an acknowledgement for each submission and copy of IRS Form 990, Form 990-EZ and Form 990-PF forwarded to a state. If the federal Form 990 series return is rejected, no copies will be forwarded to the state.

Taxpayer Assistance Centers

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

Business e-file Returns Processed by OSPC

  1. The Ogden Submission Processing Campus (OSPC) is the primary processing site for the following business e-filed returns with a domestic address.

    Note:

    The Bipartisan Budget Act of 2015, P.L. 114-74, section 1101(b), repealed the electing large partnership rules for tax years beginning after 2017. As a result, Form 1065-B cannot be filed for tax periods after 2017, but may be e-filed for prior years.

    Business Return Type Business e-file Program
    Corporations 1120 MeF Program
    1120 On-line Program
    1120-F MeF Program
    1120-F On-line Program
    1120-S MeF Program
    1120-S On-line Program
    Estate and Trusts 1041 MeF Program
    Extensions 7004 MeF Program
    7004 On-line Program
    8868 MeF Program
    8868 On-line Program
    Partnerships 1065 MeF Program
    1065 On-line Program
    1065-B MeF Program
    1065-B On-line Program
    Tax Exempt Organizations 990 MeF Program
    990 On-line Program
    990-EZ MeF Program
    990-EZ On-line Program
    990-N MeF Program
    990- On-line Program
    990-PF MeF Program
    990-PF On-line Program
    1120-POL MeF Program
    1120-POL On-line Program
Returns with Foreign Addresses Processed by OSPC
  1. The Ogden Submission Processing Campus (OSPC) will also complete all pipeline processing for the following business e-filed returns with a foreign address.

    Note:

    The Bipartisan Budget Act of 2015, P.L. 114-74, section 1101(b), repealed the electing large partnership rules for tax years beginning after 2017. As a result, Form 1065-B cannot be filed for tax periods after 2017, but may be e-filed for prior years.

    Business Return Type Business e-file Program
    Corporations 1120 MeF Program
    1120 On-line Program
    1120-F MeF Program
    1120-F On-line Program
    1120-S MeF Program
    1120-S On-line Program
    Employment 940 MeF Program
    940 On-line Program
    940 (PR) MeF Program
    940 (PR) On-line Program
    941 Program
    941 On-line Program
    941 (PR) MeF Program
    941 (PR) On-line Program
    941-SS MeF Program
    941-SS On-line Program
    943 MeF Program
    943 On-line Program
    943 (PR) MeF Program
    943 (PR) On-line Program
    944 MeF Program
    944 On-line Program
    945 MeF Program
    945 On-line Program
    Estate and Trusts 1041 MeF Program
    Extensions 7004 MeF Program
    7004 On-line Program
    8868 MeF Program
    8868 On-line Program
    Partnerships 1065 MeF Program
    1065 On-line Program
    1065-B MeF Program
    1065-B On-line Program
    Tax Exempt Organizations 990 MeF Program
    990 On-line Program
    990-EZ MeF Program
    990-EZ On-line Program
    990-N MeF Program
    990- On-line Program
    990-PF MeF Program
    990-PF On-line Program
    1120-POL MeF Program
    1120-POL On-line Program

Business e-file Returns Processed by CSPC

  1. The Cincinnati Submission Processing Campus (CSPC) is the primary processing site for the following business e-filed returns.

    Business Return Type Business e-file Program
    Excise 720 MeF ETEC Program
    2290 MeF ETEC Program
    8849 MeF ETEC Program
    Employment
    (Domestic address)
    940 MeF Program
    940 On-line Program
    941 MeF Program
    941 On-line Program
    943 MeF Program
    943 On-line Program
    944 MeF Program
    944 On-line Program
    945 MeF Program
    945 On-line Program

Filing Information Returns Electronically (FIRE)

  1. Only assistors in the Technical Services Operation (TSO) at ECC-MTB in Martinsburg, WV should answer FIREProgram 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-2 G, Certain Gambling Winnings

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

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

    • 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

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

  6. Refer to Tax Topics 800 - 805 at the following website Tax Topics - Electronic Media Filers - 1099 Series and Related Information Returns for additional information.

  7. Information regarding the FIRE System is also available on the IRS website at Requirements for filing with FIRE.

Electronic Federal Tax Payment System (EFTPS)

  1. Taxpayers who need assistance resolving rejected EFTPS enrollments should be referred to the IRS e-help desk for assistance at 866-255-0654 (option #3). Rejected EFTPS enrollment questions should be resolved following procedures in IRM 3.17.277.4.3, Resolution of Rejected Enrollments.

  2. Taxpayers requesting confirmation that an EFTPS payment was received, should be referred to the Business and Specialty Tax line at 800-829-4933 or the Individual Customer Service line at 800-829-1040. Refer to IRM 3.17.277.4.5, Confirming EFTPS Electronic Payment Was Received by IRS, for additional information.

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

  4. To learn more about the EFTPS Program and how to enroll, filers should visit the EFTPS website 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 credit or debit card payments with the following e-filed business returns:

    • Form 940 - current year balance due, installment agreement and prior year taxes up to 10 years

    • Form 941 - current year balance due, installment agreement and prior year taxes up to 10 years

    • Form 943 - current year balance due, installment agreement and prior year taxes up to 10 years

    • Form 944 - current year balance due and prior year

    • Form 945 - current year balance due, installment agreement and prior year taxes up to 10 years

    • Form 1041 - current year balance due and prior year taxes up to 10 years

    • Form 1065 - current year balance due and prior year taxes up to 10 years

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

  4. Credit and debit card payments can be made through one of the authorized third-party service providers.

  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 and debit card payments for business returns post as subsequent payments, not deposits.

  7. For additional information regarding credit or debit card payments visit www.irs.gov/payments/.

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

  9. EFW payment requests can be submitted with the following e-filed business returns:

    Note:

    The Bipartisan Budget Act of 2015, P.L. 114-74, section 1101(b), repealed the electing large partnership rules for tax years beginning after 2017. As a result, Form 1065-B cannot be filed for tax periods after 2017, but may be e-filed for prior years.

    • 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

    • Form 7004

    • Form 8868


    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 additional information about EFW, visit www.irs.gov/e-pay/.

Natural Disaster Relief

  1. The IRS provides information to filers impacted by natural disasters on the IRS website at Disaster Assistance and Emergency Relief for Individuals and Businesses.

General Responsibilities for Business e-file Programs

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

  2. 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

Electronic Products and Services Support (EPSS) Responsibilities

  1. The EPSS manager provides 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 On-Line Signature PIN Registration

    • Review and scan CPEO Fingerprint cards (FPC)

  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. For complete details regarding the review of CPEO Fingerprint cards, see IRM 3.42.10.13, Processing of Fingerprint Cards.

  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 Registration application (See IRM 3.42.4.10.4, MeF 94x Signature Options)

    • Entering IRS e-file Application Information (See IRM 3.42.4.9.6, IRS e-file Application Processing)

    • Validating Identification Numbers for Business e-file Programs (i.e. Electronic Transmitter Identification Numbers (ETIN) (See IRM 3.42.4.9.4, Identification Numbers for Business e-file Programs)

    • Receiving and Controlling required e-file Enrollment Forms (See IRM 3.42.4.9.5, Applicable Business e-file Enrollment/Application Methods)

    • Maintaining e-help Support System (EHSS) Interaction/Incident (See IRM 3.42.4.11.4, Maintaining e-help Support System (EHSS) Interaction/Incident)

    • Receiving and Controlling MeF Test Transmissions (See IRM 3.42.4.12, 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, Signature Documents for IRS e-file Programs.
      See IRM 3.42.4.19, Unpostable Procedures for e-filed Returns.

  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 On-Line Signature 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 On-Line Signature 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 manager will ensure all e-help Desk staff will process the signature documents below, as applicable, for all MeF Business e-file Programs.:

    • Form 8453-B, U.S. Electing Large Partnership Declaration for an IRS e-file Return

      Note:

      The Bipartisan Budget Act of 2015, P.L. 114-74, section 1101(b), repealed the electing large partnership rules for tax years beginning after 2017. As a result, Form 1065-B and Form 8453-B cannot be filed for tax periods after 2017, but may be e-filed for prior years.

    • Form 8453-C, U.S. Corporation Income Tax Declaration for an IRS e-file Return

    • Form 8453-EMP, Employment Tax Declaration for an IRS e-file Return

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

    • Form 8453-EX, Excise Tax Declaration for an IRS e-file Return

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

    • Form 8453-I, Foreign Corporation Income Tax Declaration for an IRS e-file Return

    • Form 8453-PE, U.S. Partnership Declaration for an IRS e-file Return

    • Form 8453-S, U.S. S Corporation Income Tax Declaration for an IRS e-file Return

  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 also ensure all e-help Desks provide Assurance Testing (ATS) support to trading partners for the following MeF return types, as applicable:

    • Form 940 series

    • Form 941 series

    • Form 943 series

    • Form 944

    • Form 945

    • Form 1120 series

    • Form 7004

    • Form 1065

    • Form 1065-B

    • Form 1041

    • Form 990 series

    • Form 720

    • Form 2290

    • Form 8849

  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 (SPC) Responsibilities

  1. The SPC will assign employees to be responsible for the following:

    • IRS e-filed Returns Receiving and Processing, See IRM 3.42.4.17, Submission Processing Campus Live Processing of MeF Returns

    • Validating and balancing the Unisys runs

    • Resolving Error Resolution System (ERS) cases

    • Resolving Unpostable cases

  2. The Cincinnati campus will complete all pipeline processing (Unisys and Back-end processing) for the following Business e-file Programs.

    Exception:

    Employment tax returns with a foreign and US Possession address are worked in the Ogden campus.

    Business Return Type Business e-file Program
    Excise Form 720 ETEC Program
    Form 2290 ETEC Program
    Form 8849 ETEC Program
    Employment
    (Domestic address)
    Form 940 MeF Program
    Form 941 MeF Program
    Form 943 MeF Program
    Form 944 MeF Program
    Form 945 MeF Program
  3. The Ogden campus will complete all pipeline processing (Unisys and Back-end processing) for the following Business e-file Programs.

    Note:

    The Bipartisan Budget Act of 2015, P.L. 114-74, section 1101(b), repealed the electing large partnership rules for tax years beginning after 2017. As a result, Form 1065-B cannot be filed for tax periods after 2017, but may be e-filed for prior years.

    Business Return Type Business e-file Program
    Corporate Form 1120 MeF Program
    Form 1120-F MeF Program
    Form 1120-S MeF Program
    Employment
    (Foreign and US Possession addresses)
    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
    Estates and Trusts Form 1041 MeF Program
    Extensions Form 7004 MeF Program
    Form 8868 MeF Program
    Exempt Organization Form 990 MeF Program
    Form 990-EZ MeF Program
    Form 990-N MeF Program
    Form 990-PF MeF Program
    Form 1120-POL MeF Program
    Partnership Form 1065 MeF Program
    Form 1065-B MeF Program
  4. CSPC will be the back-up site for OSPC and vice versa.

  5. For additional information on Receiving and Processing Electronic Returns, refer to IRM 3.42.4.17, Submission Processing Campus Live Processing of MeF Returns.

Reporting Agent File (RAF) Unit Responsibilities

  1. The RAF Unit is responsible for the following:

    • Ensuring RAF Processing is completed, refer to IRM 3.42.4.11.3, Completing RAF Processing

    • Receiving the Addition and Deletion Lists/Tapes, refer to IRM 3.42.4.14.3, Receiving e-file Addition or Deletion Lists

  2. Once the Form 8655 and the Reporting Agent’s List are 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 (AM) Responsibilities

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

    • EFTPS Inquiries regarding payments

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

    • Adjusting amended BMF e-filed Returns

    • Handling account related issues

    • Practitioner Priority Service at 866-860-4259

  2. The Ogden Accounts Management Center (OAMC) will continue to complete Reporting Agent File (RAF) Centralized Processing for Form 8655, Reporting Agent Authorization.

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 800-829-4933 for inquiries regarding Business Electronic Payments.

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

  6. For additional information regarding Business Electronic Payment Options, visit www.irs.gov/payments/.

Business Master File (BMF) Entity Function Responsibilities

  1. The BMF Entity Function is responsible for 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, 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.

Researching e-file Business Returns

  1. This section provides guidelines for researching and handling taxpayer accounts and tax inquiries, regarding Business e-filed 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 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 additional information regarding IDT review 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 3.42.10.14.16 through IRM 3.42.10.16.4 for IDT.

Identifying e-file BMF Identification Codes

  1. There are several Business Masterfile (BMF) codes used for identifying and researching e-filed business returns. This section gives a brief overview of the BMF codes used for identifying and researching e-filed business returns.

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

    Note:

    For further instructions on RAF Processing:
    See IRM 3.42.4.11.2, Form 8655, Reporting Agent Authorization
    See IRM 3.42.4.11.3, Completing RAF Processing

  2. Each business program is assigned a Program Code. In addition to Program Codes, electronic returns are also assigned a Masterfile 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

    • Masterfile 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 Masterfile.

  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, 12 and 13) 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 for business returns that can be filed electronically through IRS Business e-file Programs.

    Program Program Code MFT Code File Location Code Tax Class Code Document Code
    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 Possession)
    11710 05 78 2 04
    Form 7004 for Form 1065 (Domestic Address) 11710 06 93
    (OVFL 92/88)
    2 04
    Form 7004 for Form 1065
    (US Possession)
    11710 06 78 2 04
    Form 7004 for Form 1065 (Foreign Address) 11710 06 60 2 04
    Form 7004 11710 02 93
    (OVFL 92/88)
    3 04
    Form 7004
    (Foreign Address)
    11710 02 60 3 04
    Form 7004
    (Foreign Address)
    11710 33 60 3 04
    Form 7004 11710 33 93
    (OVFL 92/88)
    3 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.

    Programs Program Code MFT Code File Location Code Tax Class Code Document Code
    Form 7004 for Form 706-GS (T) (Domestic Address) 11710 77 93
    (OVFL 92/88)
    2 04
    Form 7004 for Form 706-GS (T) (US Possession) 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 Address) 11710 05 93
    (OVFL 92/88)
    2 04
    Form 7004 for Form 1041-N
    (US Possession)
    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 Address) 11710 05 93
    (OVFL 92/88)
    2 04
    Form 7004 for Form 1041-QFT (US Possession) 11710 05 78 2 04
    Form 7004 for Form 1041-QFT (Foreign Address) 11710 05 60 2 04
    Form 7004 for Form 1042 (Domestic Address) 11710 12 93
    (OVFL 92/88)
    2 04
    Form 7004 for Form 1042
    (US Possession)
    11710 12 78 2 04
    Form 7004 for Form 1042 (Foreign Address) 11710 12 60 2 04
    Form 7004 for Form 1065-B (Domestic Address) 11710 06 93
    (OVFL 92/88)
    2 04
    Form 7004 for Form 1065-B
    (US Possession)
    11710 06 78 2 04
    Form 7004 for Form 1065-B (Foreign Address) 11710 06 60 2 04
    Form 7004 for Form 1066 (Domestic Address) 11710 07 93
    (OVFL 92/88)
    3 04
    Form 7004 for Form 1066
    (US Possession)
    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 Possession)
    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 Possession)
    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 Partnership returns filed electronically through MeF.

    Note:

    The Bipartisan Budget Act of 2015, P.L. 114-74, section 1101(b), repealed the electing large partnership rules for tax years beginning after 2017. As a result, Form 1065-B cannot be filed for tax periods after 2017, but may be e-filed for prior years.

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

    Program Program Code MFT Code File Location Code Tax Class Code Document Code
    Form 1120 11520 02 93
    (OVFL 92/88)
    3 11 and 10
    Form 1120
    (US Possession)
    11520 02 78 3 11 and 10
    Form 1120
    (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 1120-F
    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 12110 02 93
    (OVFL 92/88)
    3 16
    Form 1120S
    US Possession
    12110 02 78 3 16
    Form 1120S
    Foreign Address
    12110 02 60 3 16
    Form 1120-S Schedule K-1 44370 none 93
    (OVFL 92/88)
    5 67
  9. The following codes are used to identify Exempt Organization returns filed electronically through MeF.

    Program 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
    TY 2008 and Subsequent
    13390 67 93
    (OVFL 92/88)
    4 92
    Form 990-PF 13330 44 93
    (OVFL 92/88)
    4 91
    Form 990-N 13350 67 93
    (OVFL 92/88)
    4 89
    Form 1120-POL 13370 02 93
    (OVFL 92/88)
    3 20

    Note:

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

  10. The following codes are used to identify Form 8868 filed electronically through MeF.

    Program Program Code MFT Code File Location Code Tax Class Code Document Code
    Form 8868 for Form 990-BL 15550 none 93
    (OVFL 92/88)
    4 04
    Form 8868 for Form 6069 15550 none 93
    (OVFL 92/88)
    4 04
    Form 8868 for Form 990 15550 67 93
    (OVFL 92/88)
    4 04
    Form 8868 for Form 990-EZ 15550 67 93
    (OVFL 92/88)
    4 04
    Form 8868 for Form 990-PF 15550 44 93
    (OVFL 92/88)
    4 04
    Form 8868 for Form 990-T 15550 34 93
    (OVFL 92/88)
    4 04
    Form 8868 for Form 1041-A 15550 36 93
    (OVFL 92/88)
    4 04
    Form 8868 for Form 4720 15550 50 93
    (OVFL 92/88)
    4 04
    Form 8868 for Form 5227 15550 37 93
    (OVFL 92/88)
    4 04
  11. The following codes are used to identify Excise Tax returns filed electronically through MeF.

    Program Program Code MFT Code File Location Code Tax Class Code Document Code
    Form 720 11810 03 26, 27 4 20
    Form 2290 12340 60 26, 27 4 95
    Form 8849 11820 40 26, 27 4 01
  12. The following codes are used to identify Employment Tax returns filed electronically through MeF beginning in processing year 2014 starting with Tax Year 2013 and subsequent. Document Locator Numbers (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.

    Program Program Code MFT Code File Location Code Tax Class Document Code Notes
    Form 940 (Domestic Address) 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) 10100 10 60 8 39 Inflated Julian Dates. Forward date up to 10 days for overflow.
    Form 940
    (US Possession)
    10100 10 78 8 39 Inflated Julian Dates. Forward date up to 10 days for overflow.
    Form 940(PR) 10110 10 78 8 39 Inflated Julian Dates. Forward date up to 10 days for overflow.
    Form 941 (Domestic Address) 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 27139-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) 10130 01 60 1 35 Inflated Julian Dates; Forward date up to 10 days for overflow.
    Form 941
    (US Possession)
    10130 01 78 1 35 Inflated Julian Dates; Forward date up to 10 days for overflow.
    Form 941(PR) 10140 01 78 1 35 Inflated Julian Dates; Forward date up to 10 days for overflow
    Form 941-SS 10150 01 78 1 35 Inflated Julian Dates; Forward date up to 10 days for overflow.
    Form 943 (Domestic Address) 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) 10170 11 60 1 43 Inflated Julian Dates; Forward date up to 10 days for overflow.
    Form 943
    (US Possession)
    10170 11 78 1 43 Inflated Julian Dates; Forward date up to 10 days for overflow.
    Form 943(PR) 10180 11 78 1 43 Inflated Julian Dates; Forward date up to 10 days for overflow.
    Form 944 (Domestic Address) 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) 10200 14 60 1 49 Uninflated Julian dates; Forward Date up to 10 days for overflow.
    Form 944
    (US Possession)
    10200 14 78 1 49 Uninflated Julian Dates; Forward date up to 10 days for overflow.
    Form 945 (Domestic Address) 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) 10220 16 60 1 44 Inflated Julian Dates; Forward date up to 10 days for overflow.
    Form 945
    (US Possession)
    10220 16 78 1 44 Inflated Julian Dates; Forward date up to 10 days for overflow.
  13. The following codes are used to identify Estate & Trust returns filed electronically through MeF beginning in processing year 2014 starting with Tax Year 2013 and subsequent. Document Locator Numbers (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.

    Program Program code MFT Code File Location Code Tax Class Code Document Code Notes
    Form 1041 (Domestic Address) 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) 11930 05 60 2 36 Inflated Julian Dates; Forward date up to 10 days for overflow.
    Form 1041
    (US Possession)
    11930 05 78 2 36 Inflated Julian Dates; Forward date up to 10 days for overflow.
    Form 1041 Schedule K-1 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 (CCC) 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.

    If Then CCC is
    Excess Deposits are to be applied to the next tax period's for Form 94x returns E
    Potential identity theft filing for Form 1041 and Form 1120 series 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 RAF Filing Indicators and RAF EFTPS Indicators are shown on IDRS in two different locations: Command Code (CC) ENMOD and BMFOLE. CC ENMOD shows this information in a 16-digit field titled "RAF-INDS" . CC BMFOLE reflects the 9-digits as two separate fields RAF FILING IND and RAF EFTPS. To see the applicable values 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. IRS e-file BMF Filing Requirement (FR) Codes are posted to the Entity Section of Masterfile to identify the types of returns a taxpayer must file. Review Document 6209 Section 8A, 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 and BRCHG.

    Note:

    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 SIC codes are valid and are generated in Magnetic Tape (MGT) processing as shown in the table below.

    If Then SIC is
    Significant liabilities are present Blank
    No significant liabilities are present 1

Servicewide Electronic Research Program (SERP)

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

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

Researching Using Command Codes

  1. While working assigned cases, SP employees may come across some accounts that are blocked on IDRS. These accounts can be identified by an IDRS security violation message: "Unauthorized Access to This Account." Forward the case to your manager. Managers will notify the local Planning & Analysis Staff who will scan the case and send encrypted information to the "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ " mailbox to request access to the account. Managers will retain the original case in a file awaiting access (can take up to five business days). Once notified access has been granted, the case can be processed following applicable procedures.

  2. 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 2.9.1, Integrated Data Retrieval System

  3. Integrated Automation Technologies (IAT) provides tools to IRS employees that simplify research, reduce keystrokes and increase the accuracy of regular work processes. When used with IRS systems, it eliminates repetitive typing and assists in making precise decisions. IAT tools improve efficiency, productivity and quality by performing some functions automatically and should be used whenever possible.

  4. See the IAT website at http://iat.web.irs.gov/ for a complete list of available tools and User Guides.

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 on 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 Level 2 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 business e-file programs.

  5. For instructions on using the EHSS, refer to 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 IRS e-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 they want to perform by completing the IRS e-file Application for the program they want 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 through the IRS e-file Application Process within 30-days of any change. Refer to IRM 3.42.10.5.2, Revising an IRS e-file Application, for additional information.

  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 have participated in IRS e-file in prior tax years that a new application is not required unless they changed their EIN or changed the firm structure. For instructions on handling e-file inquiries refer to IRM 3.42.4.14, Handling e-file Inquiries and IRM 3.42.10.5, 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 3.42.10.22, 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 Form 940 Schedule R, Allocation Schedule for Aggregate Form 940 Filers, Form 941 Schedule R, Allocation Schedule for Aggregate Form 941 Filers and Form 943 Schedule R, Allocation Schedule for Aggregate Form 943 Filers must first submit Form 2678, Employer/Payer Appointment of Agent to the Service for approval. Once approved, the agent must decide which provider option to use to submit the returns. See IRM 3.42.4.9.3.2, IRC Section 3504 Agent, for additional 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, they must indicate that on their application. The approval as a Transmitter will then allow the ERO to prepare and transmit returns through MeF.

Authorized IRS e-file Providers and Applicable e-file Programs

  1. An Authorized IRS e-file Provider "Provider" is a business or organization authorized by the IRS to participate in IRS e-file. It may be a sole proprietorship, partnership, corporation or other entity. A Provider may be an Electronic Return Originator (ERO), Intermediate Service Provider (ISP), Transmitter, Software Developer (SWD) or Reporting Agent (RA). These roles are not mutually exclusive. An applicant should only choose the options they intend to use. Refer to IRM 3.42.10, Authorized IRS e-file Providers and Publication 3112, IRS E-File Application and Participation, for additional information. The charts that follow provide the Authorized IRS e-file Provider options for the Business e-file Programs.

    Note:

    A Large Taxpayer is not considered to be an Authorized IRS e-file Provider. A Large Taxpayer is a business or other entity (excluding partnerships) with assets of $10 million or more or a partnership with more than 100 partners (asset criteria does not apply to partnerships), that prepares and transmits the electronic submission of its own business returns directly to the IRS.

  2. Large Taxpayers that want to electronically file their own tax return directly to the IRS rather than using an ERO should be referred to Publication 4163, Modernized e-File (MeF) Information for Authorized IRS e-File Providers for Business Returns, for further instructions.

  3. The following chart provides the Authorized e-file Providers for the Corporate tax e-file program.

    Authorized IRS e-file Providers Corporate 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
  4. The following chart provides the Authorized e-file Providers for the Employment tax e-file program.

    Authorized IRS e-file Providers Employment Tax Programs
    Reporting Agent
    Electronic Return Originator
    Transmitter
    Software Developer
    On-Line Provider
    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
    Electronic Return Originator
    Transmitter
    Software Developer
    On-Line Provider
    94x On-Line PIN Registration
  5. The following chart provides the Authorized e-file Providers for the Estates & Trusts tax e-file program.

    Authorized IRS e-file Providers Estates & Trusts Program
    Electronic Return Originator
    Transmitter
    Software Developer
    Form 1041 MeF Program
  6. The following chart provides the Authorized e-file Providers for the Excise tax e-file program.

    Authorized IRS e-file Providers Excise Tax Programs
    Electronic Return Originator
    On-Line Provider
    Software Developer
    Transmitter
    Form 720 MeF Program
    Form 2290 MeF Program
    Form 8849 MeF Program
  7. The following chart provides the Authorized e-file Providers for the Exempt Organization tax e-file program.

    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
  8. The following chart provides the Authorized e-file Providers for the Partnership tax e-file program.

    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

IRS Authorized Signers for 94x MeF Programs

  1. Atlanta, Cincinnati and Ogden will complete the 94x On-Line Signature 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. A 94x On-Line Filer is the Business Owner or Principal (also referred to as the Authorized Signer) authorized by IRS to use the 94x On-Line Filer PIN issued to sign their electronic 94x returns.

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

  4. Advise Authorized Signers to visit the IRS website at www.irs.gov/businesses/small-businesses-self-employed/e-file-form-940-941-or-944-for-small-businesses to find out how to become a 94x On-Line Filer.

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 On-Line Signature PIN Registration. 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 On-Line Signature PIN Registration application at least 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 and e-file specifications 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 Federal Tax Deposit (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).

  4. For additional information review Publication 1474, Technical Specifications Guide For Reporting Agent Authorization and Federal Tax Depositors.

IRC Section 3504 Agent
  1. Approved Agents under IRC Section 3504 who are authorized to withhold, deposit and file Federal Employment Taxes must file Form 941 Schedule R, Allocation Schedule for Aggregate Form 941 Filers and Form 943 Schedule R, Allocation Schedule for Aggregate Form 943 Filers when filing 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. Form 940 Schedule R, Allocation Schedule for Aggregate Form 940 Filers must be attached to an aggregate Form 940. These agents are often referred to as "fiscal agents" , "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. Approved CPEOs under IRC Section 7705 who are authorized to deposit, report and pay federal employment taxes must file Form 940, Form 941, Form 943 and applicable Schedule R, Allocation Schedule for Aggregate Filers 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 on the IRS website. 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.

  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.

  4. EPSS will support the Certification for Professional Employer Organizations in a limited capacity by processing Fingerprint Cards (FPC) via Automated Electronic Fingerprinting (AEF). EPSS will send FPC to customers requesting cards through the SB/SE mailbox. When FPC are returned EPSS assistors will review for completeness, scan through AEF and forward to the policy owner SB/SE.

  5. CPEOs requesting information on electronic filing waiver requests should be referred to Certified Professional Employer Organizations - What You Need to Know on the IRS website for additional information.

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 their 94x On-Line Signature PIN Registration application at least 45-days in advance of the employment tax return due date to ensure timely filing.

    Note:

    Advise taxpayer the PIN will not be activated until the signed Statement of Receipt (SOR) has been received and processed. It can take up to 14-days for a PIN to be moved from Approved to Activated status.

  3. Returning the signed statement of receipt (SOR) indicates possession of and responsibility for the proper use of the 94x On-Line Filer 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 94x On-Line Signature PIN Registration application.

  4. The 94x On-Line Signature PIN Registration Process applies to 94x On-Line filers only. The Business Owner or Principal can sign their return using the 94x On-Line Filer PIN or sign Form 8453-EMP, Employment Tax Declaration for an IRS e-file Return and attach it as a PDF file to the return.

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

    • They are only authorized to originate income tax returns and other business tax returns for their clients.

    • They do not sign the returns on behalf of their clients.

    • For an ERO to become a Transmitter, authorized to prepare and transmit Business e-file returns, utilizing MeF Programs, they 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.

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 and provider roles selected on their e-file application.

    Unique Identification Numbers Participant Role
    Electronic Filing Identification Number
    (EFIN)
    All Provider Roles
    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 Authorized Signers
Electronic Transmitter Identification Number (ETIN)
  1. The Electronic Transmitter Identification Number (ETIN) is a unique identification number assigned utilizing the IRS e-file Application. The ETIN is a five 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 after a successful test transmission, the form type is moved to production status. 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 (RA) 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 they transmit returns directly to the IRS without the assistance of an Intermediate Service Provider. The Reporting Agent must indicate on their application that they will transmit returns directly by checking that they will also be a Transmitter. A Reporting Agent must have an Electronic Filing Identification Number (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 the Transmitter’s Test ETIN should be moved to production status.

Personal Identification Number (PIN)
  1. The e-help Desk will complete all 94x On-Line Signature PIN Registration processing steps for the Business taxpayer filing through MeF. The e-help Desk will use the Employee User Portal (EUP) MeF 94x PIN application to complete the 94x On-Line Signature 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 Filer PIN - a unique identification number to be used by the 94x On-Line Filer who files their own return electronically through an online filing provider. The MeF 94x PIN application will generate a 10-digit PIN to the 94x On-Line Filer. The PIN is for the Business Owner or Principal who is authorized to sign their 94x returns.

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

    Note:

    The Bipartisan Budget Act of 2015, P.L. 114-74, section 1101(b), repealed the electing large partnership rules for tax years beginning after 2017. As a result, Form 1065-B cannot be filed for tax periods after 2017, but may be e-filed for prior years.

  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. Excise tax 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 the Vehicle Identification Number (VIN) 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 Disclosure Consent page with the language is attached to the return in a PDF format.

    • The taxpayer can enter their PIN and sign the Form 8453-EX, then have the ERO scan Form 8453-EX. The Disclosure 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 EFIN is issued to all approved e-file participants. The EFIN is a six digit identification number and allows the IRS to identify the Authorized IRS e-file Provider.

  2. The following Provider Options are assigned an EFIN:

    • Electronic Return Originator (ERO)

    • Intermediate Service Provider (ISP)

    • Large Taxpayer

    • On-Line Provider

    • Reporting Agent (RA)

    • 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 on the IRS website for additional information.

  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 will file.

  4. Applicants must submit an application using the IRS e-file Application on the IRS website.

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

    • Firm Name and Business Type

    • Firm/Organization Address

    • Principals

    • Application Contact(s)

    • Programs Applying For

    • Form(s)

    • Suitability Information for Firm/Organization

      Exception:

      Suitability checks are not performed on the Responsible Officials of Large Taxpayers.

  6. For complete details regarding the IRS e-file application process refer to IRM 3.42.10, Authorized IRS e-file Providers, for additional information.

  7. Also advise applicants to review Rev. Proc. 2007-40, Authorized IRS e-file Provider Responsibilities, for additional information.

IRS e-file Application Processing

  1. Tax Examiners and System Administrators should log onto the External Customer Data Store (ECDS) via the Employee User Portal (EUP) to access the IRS e-file Application 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 for Reporting Agents once their application is updated.

  2. The IRS e-file Application 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 provider option "Transmitter" is checked on the new or revised application.

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

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

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 and is available at http://irweb.irs.gov/AboutIRS/co/dcse/memo/48254.aspx.

Acceptable Signature(s) for MeF Signature Documents

  1. Section 6061(a) of the Code provides the general rule that any return, statement, or other document required to be made under any provision of the internal revenue laws or regulations shall be signed in accordance with forms or regulations prescribed by the Secretary. Forms may be signed using electronic or digital signatures only if permitted by form, instructions, publications, published guidance, or a specific IRM provision. There are no authorities authorizing taxpayers to electronically or digitally sign forms in the Form 8453 series, Declaration for an IRS e-file Return, and Letter 3083, 94x Signature PIN Acceptance. These forms must, therefore, be manually signed.

  2. An acceptable signature may appear on either the "Signature of Authorized Signer" or "Printed Name of Authorized Signer" line on Letter 3083 or the applicable Form 8453 signature line. Examples of valid signatures include the following:

    • 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

  3. Since tax examiners, assistors and clerks are not expected to be handwriting experts, §301.6064-1 allows the service to presume that the signature on a return, statement or other document is the true signature of the person who actually signed that return, statement or other document.

    Note:

    A "" or "X" used to designate where the taxpayer or Authorized Signer should sign the return, statement or other document is not considered a valid signature.

Signature Options 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 Electronic Return Originator (ERO), they can use the Practitioner PIN (Form 8879) 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 (RA), the RA will sign the return using their five (5) digit RA PIN.

  3. For business taxpayers and the 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 (PDF). The appropriate form 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 Signature Option must select the applicable Form 8453, as follows:

    Signature Document Form Return Type
    Forms 8453-B Form 1065

    Note:

    The Bipartisan Budget Act of 2015, P.L. 114-74, section 1101(b), repealed the electing large partnership rules for tax years beginning after 2017. As a result, Form 1065-B cannot be filed for tax periods after 2017, but may be e-filed for prior years.

    Form 8453-C Form 1120
    Form 8453-EMP 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-EO Form 990, Form 990-EZ, Form 990-PF, Form 1120-POL and Form 8868
    Form 8453-EX Form 720, Form 2290 and Form 8849

    Note:

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

     

    Exception:

    For 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.

    Form 8453-FE Form 1041
    Form 8453-I Form 1120-F
    Form 8453-PE Form 1065
    Form 8453-S Form 1120-S
  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.

    Note:

    Do not filter for refunds on 94x returns. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

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 letters sent (first request)

    • Number complied in response to letter sent (first request)

    • Number of letters sent (2nd request)

    • Number complied to letter

    • 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 Form 8453 Signature Documents Listings
  1. Access and print the Document Listings as follows:

    1. Access BI launch pad

    2. Click on Documents tab

    3. Click on Public Folders

    4. Click on MeF Folder

  2. Type in the first eight 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 and Form 945

    • EO-M016 - Form 8453 PDF Balance Due: Form 990-PF and Form 1120-POL

    • EO-M017 - Form 8453 PDF Gross Receipts: Form 990 and Form 990-EZ

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

    Note:

    All eight 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. Select the Begin Date and End Date you wish to run the query on, normally the Saturday through Friday of the previous week will be used.

  6. Click on Ok (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 and 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).

MeF Form 8453 Report Printing Instructions
  1. To print the report showing the DLNs needing to be reviewed take the following steps:

    1. Click on the Export icon drop down and select Export Document As > Excel.

    2. The File Download dialog box will appear. Open document and click Enable editing.

    3. With the excel file open, right click on Refund column and select "Filter > By Selected Cell’s Value" .

      Note:

      Do not filter for refunds on 94x returns. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

    4. To filter the file for refund returns, click on the filter drop down (in the Refund column) and click Select All and unclick Blanks.

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

    6. 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 3.42.4.10.2.3

      Note:

      Refer to IRM 3.42.4.10.2 (1) for the guidelines on reviewing the Forms 8453.

MeF System Form 8453 Signature Documents - Working the Listings
  1. Complete the following steps to work the Form 8453 signature document listings.

    1. Access EUP

    2. Open MeF Help Desk PRD

    3. 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 the 8453 Signature Document in the Return Tree and follow the If and then chart for actions to complete.

    If ... Then ...
    Form 8453 signature document is not attached. Verify the DLN is correct. If 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 8453 in their file until the end of the calendar year in which the return was filed, or until nine months after a fiscal year return was filed, whichever is later. Form 8879 must be retained for three years from the due date of the return, extended due date, or the IRS 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.

    Form 8453 signature document is attached. Verify there is a signature on the Form 8453 by clicking on the Filer EIN in the Return tree.

    If the taxpayer signed on the wrong line, complete the following:
    • Print the Form 8453 and Edit "signed on wrong line" on the work 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


    If the signature indicates "signed via POA" , refer to IRM 21.1.3.3, Third Party (POA/TIA/F706) Authentication, and research CC CFINK to verify the extent of the authorization. Review IRM 2.3.31, IDRS Terminal Responses, Command Codes CFINK, RPINK, KAFFQ and KAFTQ for CAF Inquiry, for explanation of screen display. If the authorization is not valid, refer to IRM 3.42.4.10.2.6, Handling Incomplete Forms 8453 for MeF Programs.

    Verify the Filer Name and EIN on the return matches the Name and EIN on the Form 8453.

    If EIN is missing, partially entered or "Applied For" is edited in the EIN box of 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 work listing

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

    Form 8453 signature document is attached, but not viewable or incomplete. Refer to IRM 3.42.4.10.2.6, Handling Incomplete Form 8453 for MeF Programs, for actions to complete.
  3. A signature must be present in the scanned signature document to be an acceptable Form 8453. A title is not required to be present in the signature document. Refer to IRM 3.42.4.10.1, Acceptable Signature(s) for MeF Signature Documents.

    Note:

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

  4. The signed Form 8453 must be for the correct tax year.

Handling Incomplete Form 8453 for MeF Programs
  1. Tax Examiners will take the following actions to handle the receipt of an incomplete Form 8453 for all Business e-file programs:

    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.

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

  3. 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.

  4. 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. 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.

  5. The applicable letter should be sent 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

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

    • Request the applicable Form 8453 be faxed to the Ogden e-help Desk at 877-477-0575.

      Exception:

      Form 8453-EX should be faxed to 877-477-0569

    • Advise filer, if mailing form, they must put Attention E-File Unit, M/S 1056, Ogden, UT 84201.

      Exception:

      Form 8453-EX should be mailed to 201 West River Center Blvd., Stop 2701G, Covington, KY 41011.

  7. Create an Interaction/Incident for each contact/request. The Description field should include the following information:

    • Date of binary report

    • EIN

    • Tax Year and form type

    • Letter sent to ERO or taxpayer

    • Reason for request (e.g. missing signature, wrong EIN, etc)

  8. Complete the following when sending out First letter:

    • 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.

  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 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

    • If new address is available, resend First letter and update Interaction/Incident

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

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

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

    • Open another Incident and relate to original case

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

    • Verify the correct form type for the transmitted return and ensure it is appropriately signed

  14. The correct signature document form for an accepted return are as follow.

    Note:

    The Bipartisan Budget Act of 2015, P.L. 114-74, section 1101(b), repealed the electing large partnership rules for tax years beginning after 2017. As a result, Form 1065-B cannot be filed for tax periods after 2017, but may be e-filed for prior years.

    Signature Document Form Return Type
    Form 8453-B Form 1065-B
    Form 8453-C Form 1120
    Form 8453-EMP Form 940, Form 940 (PR), Form 941, Form 941 (PR), Form 941-SS, Form 943, Form 943 (PR), Form 944 & Form 945
    Form 8453-EO Form 990, Form 990-EZ, Form 990PF & Form 990-POL
    Form 8453-EX Form 720, Form 2290 & Form 8849
    Form 8453-FE Form 1041
    Form 8453-I Form 1120-F
    Form 8453-PE Form 1065
    Form 8453-S Form 1120-S

    Note:

    Dollar amounts are not required to be entered on Form 8453 to be considered an acceptable signature document, if the Form 8453 is signed correctly.

  15. After receiving an acceptable Form 8453 in response to the letter request, complete the following actions.

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

    • Enter "TC 290 for zero" action. CC "BMFOLT" must show a "TC 150" before "TC 290 for zero" is input.

      Note:

      It can take up to two weeks for a return to post; three weeks if the return is received towards the end of the week.

Form 8453 Signature Document Submitted to IRS in Error
  1. Original MeF Form 8453 series (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 Form 8453 series are to be routed to the Ogden e-help Desk, Attention E-File Unit, M/S 1056, Ogden, UT 84201.

    Exception:

    Form 8453-EX 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 Return Request and Display (RRD) so that it can be determined if the form should be retained or destroyed as "classified waste" . 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. Form 8453 submitted in error may be destroyed as "classified waste" , except those needed in support of an unsigned electronically filed return.

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 cannot 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 Signature Document 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 six 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.

    Note:

    The Bipartisan Budget Act of 2015, P.L. 114-74, section 1101(b), repealed the electing large partnership rules for tax years beginning after 2017. As a result, Form 1065-B cannot be filed for tax periods after 2017, but may be e-filed for prior years.

    Practitioner PIN Form Return Type
    Form 8879-B Form 1065-B
    Form 8879-C Form 1120
    Form 8879-EMP Form 940, Form 940 (PR), Form 941, Form 941 (PR), Form 941-SS, Form 943, Form 943 (PR), Form 944 & Form 945
    Form 8879-EO Form 990, Form 990-EZ, Form 990-PF & Form 1120-POL
    Form 8879-EX Form 720, Form 2290 & Form 8849
    Form 8879-F Form 1041
    Form 8879-I Form 1120-F
    Form 8879-PE Form 1065
    Form 8879-S Form 1120-S

    Note:

    Form 8879 submitted in error may be destroyed as "classified waste" as they are not required to be filed with the Service.

  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.

    Note:

    Form 8878-A submitted in error may be destroyed as "classified waste" as they are not required to be filed with the Service

  9. The ERO is required to retain Form 8879 and Form 8878-A as part of the taxpayer's record for three years from the return 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 E-File Application and Participation

MeF 94x Signature Options

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

  2. The MeF system began accepting and processing 94x On-Line Signature PIN Registration applications during Processing Year 2016. The MeF 94x On-Line Signature PIN is available for all tax years. If the taxpayer already has a 94x On-Line Signature PIN from 94x Legacy, it is not necessary to reapply for a new PIN in MeF. The 94x Legacy PIN Registration data was migrated to the new MeF 94x On-Line Signature PIN application in Return Request and Display (RRD).

    Note:

    Legacy PIN applications can be referred to as migrated.

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

    • 94x On-Line Filer PIN

    • Reporting Agent (RA) PIN

    • Form 8453-EMP

    • Form 8879-EMP

  4. Form 8453-EMP and Form 8879-EMP are explained in IRM 3.42.4.10.2 through IRM 3.42.4.10.3.

  5. Reporting Agents are issued a five (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 updating or completing their IRS e-file Application.

    Note:

    When the provider option of Reporting Agent is selected in the External Customer Data Store (ECDS) the system automatically validates the Reporting Agent File (RAF). If not on file, the provider option is not allowed.

  6. The ECDS will automatically issue the five (5) digit RA 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 principal 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:

    The MeF System began accepting and processing 94x On-Line PIN Registration applications during Processing Year 2016 and can be used for all tax years.

  8. The MeF 94x On-Line PIN Registration 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 94x On-Line PIN Registration mirrors return submissions processed on the MeF System.

  9. 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 online 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.

  10. The system will generate status Letter 3081, 94X Signature PIN Rejection or Letter 3083, 94X Signature PIN Acceptance when required.

  11. For more information about 94x Program requirements review the following publications:

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

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

    • Publication 3112, IRS e-file Application and Participation

MeF 94x On-Line Signature PIN Registration Option
  1. The PIN Registration Method is used to issue 94x business filers a 94x On-Line Signature PIN.

    Note:

    Effective January 2016, 94x MeF filers can 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 an 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 to participate in the program.

    Note:

    The 94x On-Line Filer is not required to submit an e-file Application or create an e-Services account to participate in the 94x On-Line Filing program.

  3. PIN Registrations are accessible to the e-help Desk via the Employee User Portal (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 3.42.4.4.1 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 behalf of the Authorized Signer. 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 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 assign a PIN to the 94x On-Line Filer for signature purposes after the PIN Registration has passed NAP validation and an e-help Desk assistor processes the application validating the Authorized Signer information. Once all the information has been entered into the system and approved, Letter 3083, 94X Signature PIN Acceptance 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 the EUP - MeF 94x PIN Registration System.

  10. The following table provides the 94x On-Line Signature PIN Registration application statuses.

    Status Definition
    Failed New PIN Registration received, but did not pass NAP Validation or 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 failed. Customer should contact the Business & Specialty Tax at 800-829-4933 or Tax Exempt/Government Entities at 877-829-5500 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 Letter 3081 , 94X Signature PIN Rejection. The PIN Registration 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. The Justification of Change field is required when the registration is updated to Activated.
    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 field 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 Signer. 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 field is required when the registration is updated to Deactivated.
  11. Once the 94x On-Line Signature PIN Registration 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 Disapproved. 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 On-Line Signature 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. The Letter 3083, 94X Signature PIN Acceptance, 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.

    Note:

    It can take up to 14-days for a PIN to be moved from Approved to Activated status.

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 provider 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 or Tax Exempt/Government Entities at 877-829-5500.

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

    • mismatch between the Authorized Signer’s SSN and name combination;

    • a first or last name only

    • two Authorized Signers are listed

    • SSN and name control matches but the first name on the request does not match the first name on IDRS

    • SSN research does not deliver any INOLE or ENMOD matches

    • Other – e.g., Date of Death (DoD) appears with the SSN on IDRS

    • Incomplete address

    • Undeliverable mail

    • Statement of Receipt (SOR) received but was signed by someone other than the Authorized Signer (Compromised)

    • PIN Registration Misused

  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 Authorized Signer, contact name, mailing address and/or e-mail 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 MeF 94x 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 e-mail that contains the customer’s first and last name, mailing address and/or e-mail address if applicable to the designated Cincinnati clerical staff. They will maintain and share a daily 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

      Note:

      When moving PIN to Pending status due to possible misuse of PIN, you must first place PIN in Approved status and then change to Pending status.

  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 and authorized 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 e-mail 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 877-477-0569.

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

    Note:

    Inform the taxpayer that the change of address on the PIN Registration will not affect the taxpayer's permanent IRS records. To change the address of a taxpayer's permanent records, the taxpayer must 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 3.42.4.10.4.6, 94x On-Line Signature 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:

      The 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 3.42.4.10.4.3, Authorized Signer Change, IRM 3.42.4.10.4.4, 94x On-Line Signature PIN Registration Change of Address Requests, and/or IRM 3.42.4.10.4.5, 94x On-Line Signature PIN Registration Business Name or EIN Change.

  3. To determine if the 94x On-Line Signature PIN is compromised or not, follow the chart below.

    If And Then
    the PIN was never received or 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.

    the PIN was never received or issued 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 3.42.4.10.4.6 (4) or (5) below

    3. Notate actions in the Justification of Change field

    the PIN was never received or issued 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 3.42.4.10.4.6 (10) 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 (SOR) 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 3.42.4.10.4.6 (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 3.42.4.10.4.6 (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 3.42.4.10.4.3, 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 3.42.4.10.4.3

    • 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.

    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 just want to deactivate the PIN

    • notate the 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 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 just want to deactivate the PIN

    • notate the reason for change in Justification of Change field

    A third-party call 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 in IRM 3.42.10.11, 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 faxing. 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 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 3.42.4.10.4.6(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 On-Line Signature PIN has been 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. Complete the following actions if the 94x On-Line Signature PIN is compromised.

      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 get another 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 they will know of the new 94x On-Line Signature PIN by mailing with Letter 3083, 94x Signature PIN Acceptance.

      5. Advise the caller they must sign and return the Statement of Receipt before the PIN can be activated.

94x On-Line Signature PIN Registration, Disapproved Status
  1. 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 On-Line Signature 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 3.42.10.11, Disclosure and IRS e-file Application

Undeliverable PIN Registration Letters
  1. When an undeliverable (U/D) 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. After the Justification of Change field has been documented the letter can be destroyed as "classified waste" .

  2. When an assistor receives a call requesting the status of the PIN Registration, they should follow normal authentication procedures then follow IRM 3.42.4.10.4.4, 94x On-Line Signature PIN Registration, Change of Address Requests and 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 90 characters including spaces. A Justification of Change statement is required for all actions except when the status is "Approved" which is optional.

  2. Use the following standard Justification of Change Comments for each scenario listed.

    If Enter
    Action taken because of a telephone contact SD or IM number
    Action taken because of processing Form 94x On-Line Signature PIN Registration requests SD or IM number
    Action taken because of a telephone call working with a SOR SD or IM number
    Signed SOR received (Not because of a telephone call) SOR received
    SSN name control research results do not match the name control (NC) 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)
    SOR received with two names in the Authorized Signer field Other - two names in the Authorized Signer field
    Incomplete address Disapprove - Inc. address
    Undeliverable mail (U/D) 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 m PIN Reg. Misused and enter the SD or IM number
    The address on the SOR matches the address of the tax professional for a current PIN Registration or on a previously received SOR. Disapprove - By Lead only

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 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 944, Employer’s ANNUAL Federal Tax Return

    • 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 Form 8655, with the Reporting Agent's Listings can be faxed to 855-214-7523 or mailed to the following address:

    Note:

    If the number of client/taxpayer submissions exceeds 100 per week, the Reporting Agent’s List is required to be filed electronically. Refer to Publication 1474, Technical Specifications Guide For Reporting Agent Authorization and Federal Tax Depositors, for additional information.

    Internal Revenue Service
    Accounts Management Campus
    MS 6748 RAF Team
    1973 North Rulon White Blvd.
    Ogden, Utah 84404

  6. Form 8655, Reporting Agent Authorization 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 the Reporting Agent File (RAF) database

    • 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

  7. 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

  8. Accept any authorized instrument which clearly contains the same information required to be provided on Form 8655 as a valid authorization.

  9. ECDS 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 ECDS.

  10. 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"

  11. Form 8655 does not affect any aspect of POA/TIA forms.

Completing Reporting Agents File (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 database 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 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 Masterfile. 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 3.42.4.8.2.3

  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. Refer to IRM 21.3.9, Processing Reporting Agents File (RAF) Authorizations, for additional information.

Maintaining e-help Support System (EHSS) Interaction/Incident

  1. Maintain Interaction/Incident, as required in IRM 3.42.7.5, Introduction to the e-help Support System (EHSS). All contacts require an Interaction/Incident.

  2. Refer to IRM 3.42.7.6, 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 ECDS 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 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 escalated 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 communication method 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.

    • 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 3.42.4.1.7.

Electronic Specifications and MeF Testing Due Date Information

  1. Applicable Electronic Specifications must be followed by participants to complete a successful transmission test. Advise filers of the business publications with e-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, Assurance Testing System (ATS) Guidelines for Modernized e-File (MeF) Business Submissions

  2. Testing Due Dates are determined by the type of return that will be filed. Refer to IRM 3.42.4.12.2 for the applicable testing due dates.

  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 2019, MeF ATS will begin on October 29, 2018.

    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, Assurance Testing System (ATS) Guidelines for Modernized e-File (MeF) Business Submissions. ATS test scenarios are posted to the Modernized e-File (MeF) Assurance Testing System (ATS) page on the IRS website.

  3. Software Developers and State organizations may access and download Schemas and Business Rules from their e-Services mailbox. To access these files users must have an active e-Services account and be listed on an e-File application with the provider option of Software Developer or State. Their role must be Responsible Official, or Delegated User with MeF authorities. These messages are removed after 30 days so please make sure to download them as soon as possible. If the authorized person did not receive these files, they should contact the MeF Mailbox with Company Name, ETIN and Schema package(s) with Tax Year needed.

  4. All Transmitters must perform a Communications Test and be accepted. No further communications testing is required when additional forms are added to MeF and 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 any time after October 29, 2018.

    • 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.

  5. Prior to testing, all Software Developers and Transmitters must receive the following items through the application process:

    • Electronic Transmitter Identification Number (ETIN)

    • Electronic Filing Identification Number (EFIN)


    MeF requires all A2A systems to use certificates for authentication. Passwords are no longer supported. The only password the Transmitter needs when using IFA or A2A is their e-Services username and password.

  6. All MeF System participants should notify the e-help Operation at 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. Each tax software package will be assigned its own Software Identification (ID) Number (SIN) during testing. The Software ID is an eight (8) digit number and is generated in the External Customer Data Store (ECDS) by the e-help Desk. The Software ID format is "YYNNNNNN" , where the "YY" is the two (2) digit tax year for which the product is being developed. For example, a Software ID assigned for Tax Year 2018 will begin with "18" .

    Exception:

    The 94x On-Line Signature PIN Registration software package is not assigned its own Software ID. The Software ID issued for the 94x Annual or Quarterly forms should be used to test this software package.

  2. To file a certain submission type, a Provider/Transmitter must be approved by the IRS to file for its corresponding form family. The following table identifies the business submission types that can be e-filed through Modernized e-File (MeF) and the corresponding form family for which a Software ID will be issued.

    Note:

    The Bipartisan Budget Act of 2015, P.L. 114-74, section 1101(b), repealed the electing large partnership rules for tax years beginning after 2017. As a result, Form 1065-B cannot be filed for tax periods after 2017, but may be e-filed for prior years.

    Submission Type Form Family
    720 720
    940 & 940-PR 94X
    941, 941-PR & 941-SS 94X
    943 & 943-PR 94X
    944 94X
    945 94X
    1041 1041
    1065 & 1065-B 1065
    1120, 1120-F & 1120S 1120
    2290 2290
    7004 1120 & 1065 & 1041
    8849 8849
    8868 990 & 1041
    1120-POL 1120POL
    94xPINREG 94X
    990, 990-EZ, 990-N & 990-PF 990
  3. Once the software package has passed testing, the Site Coordinator will verify the appropriate updates are included on ECDS, the e-help Acceptance Testing Spreadsheet, and the appropriate Acceptance Letter template via EHSS e-mail 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. Refer to 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 and/or e-mail 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 regarding their test transmissions 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 and/or e-mail 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 ECDS, 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.

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 third-party representative external to IRS is confusing to external contacts. Because 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 Specialty Tax Line toll free telephone number at 800-829-4933.

  5. Advise e-file participants they may contact the following e-file support sites for assistance.

    e-Help Desk Site Subject Telephone Number
    Andover &Austin IRS e-file Application Process and Processing Questions 866-255-0654
    Atlanta, Cincinnati &Ogden 94x On-Line PIN Registration Questions 866-255-0654
    Atlanta, Cincinnati &Ogden All MeF Business e-file Programs and Electronic Filing Program Questions 866-255-0654
    Enterprise Computing Center at Martinsburg (ECC-MTB) Filing Information Returns Electronically
    (FIRE) Program
    866-455-7438
  6. Advise e-file participants they may write to the following e-file support sites for assistance.

    e-help Desk Site Mailing Addresses
    Andover e-help Desk
    Internal Revenue Service
    Andover e-help Desk Planning and Analysis Staff
    310 Lowell Street
    Andover, MA 01810
    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
    Attn: e-help Operation, Stop 2701G
    201 W. Rivercenter Blvd
    Covington, KY 41012
    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
  7. Advise filers to call the Business and Specialty Tax Line at 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, Financial Agents, Federal Agencies, software vendors, foreign governments, representatives, Congressional offices, and others, as appropriate, according to IRM 21, Customer Account Services:

    1. Federal Tax Deposits

    2. Electronic Funds Withdrawals

    3. Credit/Debit Card payments

  8. Coordinators also respond to inquiries that could not be answered by Customer Service Representatives.

  9. 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 the following actions within 48 hours:

    • Confirm receipt of the return or

    • Provide the status of the return to the Field Office Operations Coordinator

  10. 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.

  11. 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.

  12. 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.

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.

Handling a Previously Accepted e-file Application

  1. 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 re-apply 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 two 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 database as required below, when the applicant notifies IRS about changes.

    1. Enter notes from 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 Reporting Agent (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, unless the list or file type is designated as "delete" .

  2. The RAF Unit will record the validated list accounts by date and RA 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 RA or employer in writing or via the toll-free number at 800-829-4933.

IRS e-file Application Approval Process

  1. This section provides guidelines for completing the IRS e-file Application 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)

    • 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

    • 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 the participant is to stay in the program.

    If the participant is to remain in the program, take the following actions:

    • Caution the participant, and

    • Maintain documentation in the Interaction/Incident

    If the participant is removed or suspended from the program, take the following actions:

    • Telephone the participant explaining that they can no longer file electronically with the Service.

    • Confirm the removal or suspension by issuing a letter signed by the Director, EPSS within three working days.

    • Immediately inform the SPEC Territory Manager of the removal or suspension.

  5. The Service reserves the right to deny or suspend an Electronic Filer from the Electronic Filing Programs for violation of the governing revenue procedures.

  6. 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

  7. 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.

  8. ERO Administrative reviews go to Appeals if the office that imposed the sanction affirms its own decision. See Publication 3112, page 28.

  9. 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 Rev. Proc. 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, 301.7216-2 and 301.7216-3.

  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 Section 6713 and IRC Section 7216, the definition of preparer provided by Treasury Regulation 301.7216-1(b)(2) applies.

  5. Penalties, other than those calculated automatically, must have managerial approval as per IRC 6751(b). See IRM 20.1.1.2.3, Managerial Approval for Penalty Assessments.

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. Review the applicable program publications for additional information..

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 the following:

    • the steps the filer has taken 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 them 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 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 Masterfile. 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) to avoid failure to file penalties.

  10. If the waiver is NOT granted, input TC 971 with action 323 into the Masterfile. Send Letter 4069C (or equivalent local letter) to the organization indicating their request for waiver has been denied and the 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 following waiver matrix to determine when to approve or deny a waiver request for Form 990, Form 1120, Form 1120-F and Form 1120S e-filed returns.

    Waiver Type Waiver Criteria Waiver Request
    Approve or Deny
    Actions
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡   ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
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    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
  13. Form 1120 (series) and Form 990 (series) waiver requests must be retained for six years and can be discarded on or after January 16, six years after the end of the processing year unless needed for Collection Statute Expiration Dates (CSED) Extract due to a balance due.

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 Form 1065 Schedule K-1 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 Form 1065 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. For returns due on or after January 1, 2016, the penalty is $250 per partner over 100. See IRM 20.1.2.4, Failure to File Partnership Return Using Electronic Media, for additional information.

  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. Treasury Regulation 301.6011-3(b) 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 toll-free at 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-fileTeam, 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), Waiver Requests by Large Partnerships Required to File Electronically, for a list of information required. If additional information is needed to substantiate a request for the waiver, send Letter 4118-C, using paragraph L to request the missing information. If no response is received within 45-days, send Letter 4118-C using paragraph M.

  7. Check prior year activity to determine if the taxpayer requested a waiver in a prior year. If approved, consider whether the same circumstances are mentioned in the request.

  8. Use the following waiver matrix to determine when to approve or deny a waiver request for Form 1065 and Form 1065-B e-filed returns.

    General Waiver Request Detailed Explanation of Waiver Request Waiver - Approve/
    Deny/ Not Required
    Actions
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      Note:

      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
  9. Form 1065 waiver requests must be retained for six years and can be discarded on or after January 16, six years after the end of the processing year unless needed for Collection Statute Expiration Dates (CSED) Extract due to a balance due.

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 contact the e-help Desk at 866-255-0654 to schedule an electronic transmission session, as applicable. Contact the e-help Desk for Excise Returns Form 720, Form 2290 and Form 8849; Form 941, Form 941 (PR), Form 941-SS, Form 943, Form 943 (PR) and Form 944 (Employment Tax) Programs; and Form 940 and Form 940 (PR) (Unemployment Tax) Programs; Form 1041 (Fiduciary Returns); Form 1065 and Form 1065-B (Partnership Returns); Form 1120, Form 1120-F and Form 1120-S (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.

      Note:

      The Bipartisan Budget Act of 2015, P.L. 114-74, section 1101(b), repealed the electing large partnership rules for tax years beginning after 2017. As a result, Form 1065-B cannot be filed for tax periods after 2017, but may be e-filed for prior years.

    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.

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 at 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 3.42.7.14, 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 Masterfile

    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 at 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.

Extension of Time to File Indicators

  1. Certain business filers may request an "Extension of Time to File" electronically by filing Form 7004, Form 8868 or submitting a request in writing. Refer to IRM 3.42.4.6.1.7, MeF Business Application for Automatic Extension of Time to file, for extensions that can be filed electronically. 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. 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.

  4. For further instructions on Disaster Assistance and Emergency Relief, see IRM 25.16.1, Program Guidelines.

  5. Review IDRS for the following extension indicators for the applicable Business e-file program.

    Business e-file Program Extension Extension Indicator
    Form 720 MeF Program No extensions allowed Not applicable
    Form 94x MeF Program 10-Day extension allowed None, based on Deposit Rules
    Form 990 (series) MeF Program Automatic six month extension

    Note:

    Extensions are not valid for Form 990-N

    Transaction Code (TC) 460 or TC 620 will show the extension due date
    Form 1041 MeF Program Automatic 5 1/2 month extension.

    Exception:

    Bankruptcy Estates are eligible for a six month extension

    Transaction Code (TC) 460 or TC 620 will show the extension due date
    Form 1065 MeF Program
    • Automatic six month extension for Tax Year 2016 and subsequent

    • Automatic five month extension for Tax Year 2015 and prior

    Transaction Code (TC) 460 or TC 620 will show the extension due date
    Form 1120, Form 1120-F and Form 1120-S MeF Programs Automatic six month extension Transaction Code (TC) 460 or TC 620 will show the extension due date
    Form 1120-POL Automatic six month extension Transaction Code (TC) 460 or TC 620 will show the extension due date
    Form 2290 MeF Program May file for a six month extension by filing a written request prior to the due date of the return. Internal customers should contact Centralized Excise Operations to verify if an extension has been approved.
    Form 8849 MeF Program 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 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-filed 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

Error Resolution Procedures for e-filed Returns

  1. All business e-filed returns processed on MeF are integrated into normal pipeline operations after being output to Generalized Mainline Framework (GMF). Business e-filed returns can fall out to the Error Resolution System (ERS) due to validity errors and consistency errors. These returns are handled in the same a manner as paper returns on the Error Resolution System (ERS).

    Note:

    Form 8849 does not go through normal pipeline (GMF) processing and are handled by Excise Operations in CSPC.

  2. Tax Examiners assigned to the Submission Processing Campus Error Resolution Unit will resolve e-filed returns that fall out to ERS for correction using existing procedures in IRM 3.12, Error Resolution, for the applicable business program. E-filed returns can be viewed in their entirety on the EUP.

Unpostable Procedures for e-filed Returns

  1. This section describes applicable actions for resolving "Unpostables" relating to electronic returns.

  2. Tax Examiners assigned to the Submission Processing Campus Unpostables Unit will resolve unpostable cases using existing procedures. Review IRM 3.12.279, BMF/CAWR/PMF Unpostable Resolution, for additional instructions.

  3. Unpostable e-filed returns are made available via the Tax Return Database (TRDB). Unpostable e-filed returns can be viewed by accessing the EUP. All business e-filed returns processed through MeF are integrated into normal pipeline operations after being output to Generalized Mainline Framework (GMF).

    Exception:

    Form 8849 does not go through normal pipeline (GMF) processing and are handled by Excise Operations in CSPC.

  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 Database (TRDB)

  1. This section gives an overview of the Tax Return Database (TRDB) and its relationship to electronic returns.

  2. The Tax Return Database (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 On-Line Signature PIN Registrations). Returns filed through the MeF System may not show on TRPRT and are accessed using the M-TRDB through the EUP. See IRM 3.42.4.5.3, Modernized Tax Return Database (M-TRDB) for additional information.

  3. As of 2008, the TRDB contains all 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 Masterfile 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 Codes TRDBV, TRERS, TRPRT and R8453.

  3. For detailed information on using the M-TRDB see IRM 3.42.4.5.3.

  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, Return Charge-Out, 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 3.42.4.5.3, Modernized Tax Return Database (M-TRDB).

  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 3.42.4.8.2.1, Researching e-file BMF Identification Codes.

  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.

Request for Original e-file Form 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 section describes the e-file Document Retention procedures for 94x On-Line Signature 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 reference documents 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 series 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.

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.

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 On-Line Signature PIN.

  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 On-Line Signature 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 855-214-7523.

      Note:

      If adding information to the original attachment, it is not necessary to follow the password protect steps, as it should already be protected.

Handling of CP 193 Notices for e-file Returns

  1. This section describes the "Handling of Undelivered and Duplicate Filing Notices" for e-filed returns.

  2. 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, Duplicate Filing Condition notice.

  3. If the return is e-filed and a paper return is also filed, it will cause a CP 193 notice to generate.

  4. The CP 193 notice is generated in the Submission Processing Campus where the duplicate return is filed. The CP 193 is associated with the return and forwarded to Adjustments. Refer to IRM 21.5.11.16.3, BMF Duplicate Filing Conditions (CP 193), for additional information and procedures related to duplicate filing conditions.

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 anymore." 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." Refer to IRM 3.30.123 for additional information.

MeF System Contingency Plan

  1. This section provides an overview of the "MeF Contingency Plan" to restore application data upon declaration of a disaster or major outage to support the continued operations of electronic filing.

  2. The MeF Disaster Recovery (DR) Plan is managed and executed by IT Applications Development (AD) and Enterprise Operations (EOPS) in coordination with Submission Processing, e-File Services.

  3. Affected Field Office Operations e-help Managers will be notified immediately when this contingency plan is activated.

  4. 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.

  5. QuickAlerts will notify all active filers who access it, regarding the appropriate action to be taken. The current system status will be kept up to date on the IRS website at Modernized e-File (MeF) Operational Status.

  6. Details on assignment of back-up sites and complete instructions for contingency planning will be distributed at a later date.

MeF Alternate Processing Site

  1. The MeF System is classified as a "Mission Critical" application; therefore, a Disaster Recovery Environment (DRE) has been put in place and renamed the Alternate Processing Site (APS). Upon declaration of a disaster in the Enterprise Computing Center in Martinsburg, WV (ECC-MTB), the APS in Enterprise Computing Center in Memphis, TN (ECC-MEM) is brought up to support the continued operations of electronic filing. The APS is fully capable of supporting the same workload of the Production system in ECC-MTB.

  2. The MeF System normally operates in ECC-MTB and the APS is kept warm. MeF data is replicated from the Production site to the APS and the application software components are kept up to date. However, if the APS is acting as the MeF processing site, then the data is replicated to the ECC-MTB and the application software components are kept up to date in both sites.

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    These documents only address the recovery of the MeF back-end application servers and MeF back-end application databases in the Production environment and will not address the recovery of other Modernized Shared Infrastructure components in either ECC-MTB or ECC-MEM that are required to support the application and database that are outside the control of the MeF Program Office.

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 Masterfile 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. 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. 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 contact 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.

e-Help Desk sites Time Reporting Codes

  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:

    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 12260 BMF MeF ATS Testing (94x, 990, 1065, 1120 and Excise series returns
    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)
    750 13311 Form 990 e-file Waiver Requests
    750 12252 Form 1065 e-file Waiver and Penalty Requests
    750 11521 1120 MeF Waivers
    750 11810 TE Duties
    MeF Form 720
    750 12340 TE Duties
    MeF Form 2290
    750 11820 TE Duties
    MeF Form 8849
    760 11810 Clerical Duties
    MeF Form 720
    760 12340 Clerical Duties
    MeF Form 2290
    760 11820 TE Duties
    MeF Form 8849
    760 11270 94x LOA
    (Letter of Application)
    760 11271 94x LOA Jurat Monitoring
    760 00000 Clerical processing of BMF Form 8453
    760 00000 All Other Clerical Duties
    990 59100 Management and Supervision
    990 59110 Lead Tax Examiner
    990 59120 Management Assistant
  3. 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 Batch/Block Tracking System (BBTS) is the control and tracking system for tax return submissions as they make their way through pipeline processing. The following tables represent the functions for BBTS which are used under existing Submission Processing Campus procedures to report production volume. Additional information is in IRM 3.10.5, Batch/Blocking Tracking System (BBTS).

  2. The following table provides the BBTS Codes for the Form 990 MeF Program.

    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
  3. The following table provides the BBTS Codes for the Form 990-EZ MeF Program.

    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
  4. The following table provides the BBTS Codes for the Form 990-PF MeF Program.

    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
  5. The following table provides the BBTS Codes for the Form 1120-POL MeF Program.

    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
  6. The following table provides the BBTS Codes for the Form 8868 MeF Program.

    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
  7. The following table provides the BBTS Codes for the Form 1120 and Form 1120-S MeF Program.

    Organization Code Function Code Program Code Description
    43000 110 11520 Accepted through MeF (Form 1120)
    43000 110 12110 Accepted through MeF (Form 1120-S)
    43000 110 44370 Accepted through MeF (Form 1120-S Schedule K-1)
    43000 610 11520 Accepted through MeF (Form 1120)
    43000 610 12110 Accepted through MeF (Form 1120-S)
    43000 610 44370 Accepted through MeF (Form 1120-S Schedule K-1)
    43000 950 11520 Accepted through MeF (Form 1120)
    43000 950 12110 Accepted through MeF (Form 1120-S)
    43000 950 44370 Accepted through MeF (Form 1120-S Schedule K-1)
  8. The following table provides the BBTS Codes for the Form 7004 MeF program.

    Organization Code Function Code Program Code Description
    43000 110 11710 Accepted through MeF
    (Form 7004)
  9. The following table provides the BBTS Codes for the Form 1065 and Form 1065-B MeF Programs.

    Note:

    The Bipartisan Budget Act of 2015, P.L. 114-74, section 1101(b), repealed the electing large partnership rules for tax years beginning after 2017. As a result, Form 1065-B cannot be filed for tax periods after 2017, but may be e-filed for prior years.

    Organization Code Function Code Program Code Description
    43000 110 12210 Accepted through MeF
    (Form 1065)
    43000 110 14310 Accepted through MeF
    (Form 1065 Schedule K-1)
    43000 110 12220 Accepted through MeF
    (Form 1065-B)
    43000 110 14320 Accepted through MeF
    (Form 1065-B Schedule K-1)
    43000 610 12210 Accepted through MeF
    (Form 1065)
    43000 610 14310 Accepted through MeF
    (Form 1065 Schedule K-1)
    43000 610 12220 Accepted through MeF
    (Form 1065-B)
    43000 610 14320 Accepted through MeF
    (Form 1065-B Schedule K-1)
    43000 950 12210 Accepted through MeF
    (Form 1065)
    43000 950 14310 Accepted through MeF
    (Form 1065 Schedule K-1)
    43000 950 12220 Accepted through MeF
    (Form 1065-B)
    43000 950 14320 Accepted through MeF
    Form 1065-B Schedule K-1)
  10. The following table provides the BBTS Codes for the Form 720 MeF Program.

    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
  11. The following table provides the BBTS Codes for the Form 2290 MeF Program.

    Organization Code Function Code Program Code Description
    43000 110 12340 Accepted through MeF
    Form 2290
    43000 610 12340 Accepted through MeF
    Form 2290
    43000 950 12340 Accepted through MeF
    Form 2290
  12. The following table provides the BBTS Codes for the Form 8849 MeF Program.

    Organization Code Function Code Program Code Description
    43000 110 11820 Accepted through MeF
    Form 8849
    43000 610 11820 Accepted through MeF
    Form 8849
    43000 950 11820 Accepted through MeF
    Form 8849
  13. The following table provides the BBTS Codes for the Form 1041 MeF Program.

    Organization Code Function Code Program Code Description
    43000 110 11930 Accepted through MeF
    (Form 1041)
    43000 110 11940 Accepted through MeF
    (Form 1041 Schedule K-1)
    43000 610 11930 Accepted through MeF
    (Form 1041)
    43000 610 11940 Accepted through MeF
    (Form 1041 Schedule K-1)
    43000 950 11930 Accepted through MeF
    (Form 1041)
    43000 950 11940 Accepted through MeF
    (Form 1041 Schedule K-1)
  14. The following table provides the BBTS Codes for the Form 940 and Form 940 (PR) MeF Program.

    Organization Code