A Transmitter transmits electronic tax return information directly to the IRS. A bump-up service provider that increases the transmission rate or line speed of formatted or reformatted information sent to the IRS via a public switched telephone network is also a Transmitter. The IRS accepts transmissions using a variety of telecommunication protocols.
In order to transmit electronic return data directly to the IRS, Transmitters must be equipped with both computer hardware and software that make it possible. Prior to transmitting return data to the IRS, an application requesting the “Transmitter” Provider Option must be submitted, and an EFIN, an ETIN and a password received for testing. Testing that ensures the compatibility of your transmission systems with the IRS systems must be completed to enable transmission of the electronic return data to the IRS.
A Transmitter has a variety of responsibilities that include, but are not limited to the following:
Ensuring EFINs of Providers are included as required by IRS e-file specifications in the electronic return record of returns it transmits
Timely transmitting returns to the IRS, retrieving acknowledgment files and sending the acknowledgment file information to the ERO, Intermediate Service Provider or taxpayer (for Online Filing)
Promptly correcting any transmission error that causes an electronic transmission to be rejected
A Transmitter participating as an Online Provider must clearly display the firm’s “doing business as” name at all locations and sites including Web sites at which the Transmitter or a third party obtains information from taxpayers for electronic origination of returns by the ERO.