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Other Individuals on IRS e-file Applications

Other individuals such as contacts and Delegated Users may also be included on IRS e-file Applications.


Contact persons should be available on a daily basis for the IRS to contact them for general questions during testing and the processing year. Contacts may be a Principal or Responsible Official. They may also be persons distinct from the Principals and Responsible Officials but if they are, they will not have access to private information that is only available to Principals and Responsible Officials.

A Primary Contact is required for each application. An Alternate Contact is not required, but Providers can specify one or more Alternate Contacts. It is important for a Principal or Responsible Official to change or delete Contacts when the Contacts are no longer with the firm or their position within the firm no longer warrants being a Contact.

Delegated Users  

Delegated Users are individuals authorized by the Provider to use one or more of the e-services products even though they are not a Principal or Responsible Official. A Principal or Responsible Official appoints an individual as a Delegated User on the IRS e-file Application via e-Services. A Delegated User should be an employee, partner or other member of the Firm/Organization or have a business relationship with the Firm/Organization. Principals and Responsible Officials are responsible for the actions of all Delegated Users on the firm’s application

Each Delegated User needs to be on only one IRS e-file Application. It is not necessary for a Delegated User to be on more than one IRS e-file Application to access e-Services transcript delivery service. Each Delegated User affiliated with different firms (identified by different TINs) and authorized to view and make changes to an e-file application, must be on the specific IRS e-file Application to be able to review and make changes to the application. Large firms with multiple Delegated Users on a single IRS e-file Application should limit the number of Delegated Users to 100. 

A Principal or Responsible Official may authorize a Delegated User with any or all the following authorities:

  • Viewing, updating, signing and submitting IRS e-file Applications
  • Accessing e-services Transcript Delivery System
  • Transmitting Forms 990, 1120 and 1120 POL through the Internet (Internet Transmitter)
  • Requesting a new password (Security Manager) 
  • Viewing Software Developer information

Principals and Responsible Officials with authority to Add, Delete and Change Principal can assign Principal Consent authority to a Delegated User.  A Delegated User with Principal Consent authority has the the same e-file application authorities as a Principal. 

It is important for a Principal or Responsible Official to change or delete Delegated Users and authorities on the IRS e-file Application when the authorities of the Delegated Users change or the Delegated Users are no longer with the firm or their position within the firm no longer warrants the authorities.

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Page Last Reviewed or Updated: 02-Mar-2016