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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. 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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)  \nTable of Contents  \nChapter 1 – Stay Informed ......................................................... 1  \nWhy a New Publication 1345? .......................................................... 1  \nWhere to Get Additional Information ................................................. 4  \nChapter 2 – Must Read Information............................................. 8  \nPublications for Individual Income Tax Returns ...................................... 8  \nSafeguarding IRS e-file ................................................................. 9  \nNew IRS e-file Security and Privacy Standards .......................................... 9  \n“Returns Filed” Using IRS e-file........................................................ 11  \nReturns Not Eligible for IRS e-file ...................................................... 12  \nSubmitting a Timely Filed Electronic Tax Return ..................................... 13  \nFederal/State e-file..................................................................... 14  \nChapter 3 – Electronic Return Origination.................................... 15  \nObtaining, Handling and Processing Return Information from Taxpayers ........ 15  \nSafeguarding IRS e-file From Fraud and Abuse ....................................... 16  \nVerifying Taxpayer Identification Numbers (TINs) .................................... 16  \nBe Aware of Non-Standard Information Documents ................................. 18  \nBe Careful with Addresses ............................................................ 18  \nAvoiding Refund Delays .............................................................. 18  \nRefund Returns......................................................................... 19  \nDirect Deposit of Refunds............................................................. 19  \nBalance Due Returns ................................................................... 21  \nElectronic Funds Withdrawal ......................................................... 21  \nCredit or Debit Card Payments........................................................ 23  \nElectronic Federal Tax Payment System (EFTPS) ...................................... 24  \nPay by Check .......................................................................... 24  \nInstallment Agreement Requests ..................................................... 24  \nSigning an Electronic Tax Return ..................................................... 25  \nElectronic Signature Methods ........................................................ 25  \nIRS e-file Signature Authorization ..................................................... 26  \nElectronic Signatures for EROs ........................................................ 27  \nSubmitting the Electronic Return to the IRS ......................................... 28  \nSubmission of Paper Documents to the IRS .......................................... 28  \nii  \nERO Duties after Submitting the Return to the IRS.................................. 30  \nRecord Keeping and Documentation Requirements ................................. 30  \nProviding Information to the Taxpayer ............................................... 31  \nAcknowledgments of Transmitted Return Data ...................................... 31  \nResubmission of Rejected Tax Returns................................................ 32  \nAdvising Taxpayers about Refund Inquiries .......................................... 33  \nRefund Delays ......................................................................... 33  \nRefund Offsets ........................................................................ 34  \nOther EROs ............................................................................. 34  \nIRS Sponsored Programs .............................................................. 34  \nEmployers Off","cbCaigM5EAbnjgjW","https://ap.wps.com/l/cbCaigM5EAbnjgjW","pdf",2076938,63,"English","# Chapter 1 – Stay Informed\n## Why a New Publication 1345?\n## Where to Get Additional Information\n# Chapter 2 – Must Read Information\n## Publications for Individual Income Tax Returns\n## Safeguarding IRS e-file\n## New IRS e-file Security and Privacy Standards\n## “Returns Filed” Using IRS e-file\n## Returns Not Eligible for IRS e-file\n## Submitting a Timely Filed Electronic Tax Return\n## Federal/State e-file\n# Chapter 3 – Electronic Return Origination\n## Obtaining, Handling and Processing Return Information from Taxpayers\n## Safeguarding IRS e-file From Fraud and Abuse\n## Verifying Taxpayer Identification Numbers (TINs)\n## Be Careful with Addresses\n## Avoiding Refund Delays\n## Signing an Electronic Tax Return\n## Submitting the Electronic Return to the IRS\n## IRS e-file Signature Authorization\n# Chapter 4 – Transmission\n## Requirements\n## Electronic Postmark\n## Transmitting for Federal/State e-file\n# Chapter 5 – Other Authorized IRS e-file Provider Activities\n## Intermediate Service Providers\n## Software Developers\n# Chapter 6 – IRS e-file Rules and Requirements\n## Additional Requirements for Participants in Online Filing\n## Fee Restrictions\n## Advertising Standards\n## Disclosure of Tax Return Information","[{\"question\":\"What is the handbook’s main purpose for authorized IRS e-file providers?\",\"answer\":\"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.\"},{\"question\":\"What key security and eligibility requirements are covered?\",\"answer\":\"It explains safeguarding IRS e-file security and privacy, safeguarding against fraud and abuse, and which returns are not eligible for IRS e-file.\"},{\"question\":\"What transmission and compliance topics are included for participants?\",\"answer\":\"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.\"}]","Handbook for Authorized IRS e-file Providers of Individual Income Tax Returns | PDF",1789797208,22]