Handbook for Authorized IRS e-file Providers of Individual Income Tax Returns

Sep 19, 2026

Handbook for Authorized IRS e-file Providers of Individual Income Tax Returns, structured by chapters covering stay-informed updates, mandatory information, and procedures for electronic return origination. It details safeguarding IRS e-file security and privacy, handling taxpayer return information, verifying TINs, addressing non-standard documents and addresses, and avoiding refund delays. It further explains transmission requirements, electronic postmark concepts, participant duties, intermediate service provider and software developer obligations, and core IRS e-file rules, penalties, fees, advertising standards, and disclosure requirements.

LanguageEnglish

CategoryForms

FormatPDF

Pages63

Reading Time22 min

AccessFree to download

Chapter 1 – Stay Informed

Why a New Publication 1345?

Where to Get Additional Information

Chapter 2 – Must Read Information

Publications for Individual Income Tax Returns

Safeguarding IRS e-file

New IRS e-file Security and Privacy Standards

“Returns Filed” Using IRS e-file

Returns Not Eligible for IRS e-file

Submitting a Timely Filed Electronic Tax Return

Federal/State e-file

Chapter 3 – Electronic Return Origination

Obtaining, Handling and Processing Return Information from Taxpayers

Safeguarding IRS e-file From Fraud and Abuse

Verifying Taxpayer Identification Numbers (TINs)

Be Careful with Addresses

Avoiding Refund Delays

Signing an Electronic Tax Return

Submitting the Electronic Return to the IRS

IRS e-file Signature Authorization

Chapter 4 – Transmission

Requirements

Electronic Postmark

Transmitting for Federal/State e-file

Chapter 5 – Other Authorized IRS e-file Provider Activities

Intermediate Service Providers

Software Developers

Chapter 6 – IRS e-file Rules and Requirements

Additional Requirements for Participants in Online Filing

Fee Restrictions

Advertising Standards

Disclosure of Tax Return Information

Handbook for Authorized IRS e-file Providers of Individual Income Tax Returns [w w w . I R S . g o v / e f i l e](w w w . I R S . g o v / e f i l e) Table of Contents Chapter 1 – Stay Informed ......................................................... 1 Why a New Publication 1345? .......................................................... 1 Where to Get Additional Information ................................................. 4 Chapter 2 – Must Read Information............................................. 8 Publications for Individual Income Tax Returns ...................................... 8 Safeguarding IRS e-file ................................................................. 9 New IRS e-file Security and Privacy Standards .......................................... 9 “Returns Filed” Using IRS e-file........................................................ 11 Returns Not Eligible for IRS e-file ...................................................... 12 Submitting a Timely Filed Electronic Tax Return ..................................... 13 Federal/State e-file..................................................................... 14 Chapter 3 – Electronic Return Origination.................................... 15 Obtaining, Handling and Processing Return Information from Taxpayers ........ 15 Safeguarding IRS e-file From Fraud and Abuse ....................................... 16 Verifying Taxpayer Identification Numbers (TINs) .................................... 16 Be Aware of Non-Standard Information Documents ................................. 18 Be Careful with Addresses ............................................................ 18 Avoiding Refund Delays .............................................................. 18 Refund Returns......................................................................... 19 Direct Deposit of Refunds............................................................. 19 Balance Due Returns ................................................................... 21 Electronic Funds Withdrawal ......................................................... 21 Credit or Debit Card Payments........................................................ 23 Electronic Federal Tax Payment System (EFTPS) ...................................... 24 Pay by Check .......................................................................... 24 Installment Agreement Requests ..................................................... 24 Signing an Electronic Tax Return ..................................................... 25 Electronic Signature Methods ........................................................ 25 IRS e-file Signature Authorization ..................................................... 26 Electronic Signatures for EROs ........................................................ 27 Submitting the Electronic Return to the IRS ......................................... 28 Submission of Paper Documents to the IRS .......................................... 28 ii ERO Duties after Submitting the Return to the IRS.................................. 30 Record Keeping and Documentation Requirements ................................. 30 Providing Information to the Taxpayer ............................................... 31 Acknowledgments of Transmitted Return Data ...................................... 31 Resubmission of Rejected Tax Returns................................................ 32 Advising Taxpayers about Refund Inquiries .......................................... 33 Refund Delays ......................................................................... 33 Refund Offsets ........................................................................ 34 Other EROs ............................................................................. 34 IRS Sponsored Programs .............................................................. 34 Employers Off

FAQs

What is the handbook’s main purpose for authorized IRS e-file providers?

It provides chapter-based rules and procedures for staying informed and following required steps for electronic filing of individual income tax returns, including security, origination, transmission, and provider duties.

What key security and eligibility requirements are covered?

It explains safeguarding IRS e-file security and privacy, safeguarding against fraud and abuse, and which returns are not eligible for IRS e-file.

What transmission and compliance topics are included for participants?

It covers transmission requirements and electronic postmark concepts, along with broader IRS e-file rules such as fee restrictions, advertising standards, disclosure obligations, and preparer penalties.

Sep 19, 2026

Upload by Emma Mercer