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Publication 3112 - Applying and Participating in IRS e-file (Web Version)

Applying to IRS e-file

Benefits of IRS e-file?
Most Tax Return Preparers Must Use IRS e-file
What is an Authorized IRS e-file Provider? (Updated 12/5/2013)
Getting Started
Becoming an Authorized IRS e-file Provider in 3 Steps
          Step 1 - Create an IRS e-Services Account (Updated 3/21/2016)
          Step 2 - Submit an IRS e-file Application 
                Provider Options (Updated 12/5/2013)
                Principals and Responsible Officials 
          Step 3 - Pass a Suitability Check 
Other Individuals on IRS e-file Applications
          Delegated Users
Denial to Participate in IRS e-file (Updated 11/06/2014)
EFINs, ETINs and Passwords
Checking Other Authorized IRS e-file Providers
Using Third Parties for IRS e-file Related Activities
When to Submit a New Application
          Adding New Business Locations
          Acquiring an IRS e-file Business by Purchase, Transfer or Gift
Changes to Your IRS e-file Application
          Notifying the IRS of Changes to IRS e-file Application
          Required Revision of the IRS e-file Application   

Participating in IRS e-file

Safeguarding IRS e-file
          Safeguarding Taxpayer Information (Updated 08/19/2015)
          Registration of Web Sites with the IRS
Provider Roles and Responsibilities
          An Electronic Return Originator (ERO)
          An Intermediate Service Provider
          A Software Developer
          A Transmitter
Not for Profit Providers
          IRS Sponsored Programs
          Employers Offering IRS e-file as a Benefit
Advertising Standards
Monitoring of Authorized IRS e-file Providers
          IRS e-file Monitoring
Levels of Infraction (Updated 11/06/2014)
Administrative Review (Updated 04/12/2016)
          Administrative Review Process for Denial of Participation in IRS e-file
          The Administrative Review Process for Sanctioning


Page Last Reviewed or Updated: 22-Sep-2016