Provider Roles and Responsibilities
The roles and responsibilities of Providers relate to the e-file activity the firm is conducting. The firm identifies its e-file activity by selecting the appropriate Provider Option in the IRS e-file Application. Each Provider Option is a different role and may have different responsibilities that relate specifically to the e-file activity of the firm. Some Providers may have more than one e-file business activity. For example, an ERO may also be a Transmitter. Providers must adhere to all IRS e-file rules and requirements applicable to their multiple e-file roles.