HANDBOOK FOR ELECTRONIC FILERS OF INDIVIDUAL INCOME TAX RETURNS - (TAX YEAR 1996) - Publication 1345

Sep 19, 2026

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Handbook for electronic filers of individual income tax returns for tax year 1996 (Publication 1345) provides guidance for participants in the IRS electronic filing program. It explains major program changes, defines key roles such as ERO, service bureau, software developer, transmitter, and drop-off points, and outlines acceptance procedures and testing requirements. It also covers filer responsibilities by role, penalties, and required forms including Form 8453, Form 9325, and Form 1040-V.

LanguageEnglish

CategoryForms

FormatPDF

Pages157

Reading Time55 min

AccessFree to download

SECTION 1 - INTRODUCTION

1.1 - Welcome to the Tax Year 1996 Electronic Filing Program

1.2 - Electronic Filing Calendar - Tax Year 1996

SECTION 2 - CHANGES

2.1 - Major Changes For Tax Year 1996 Electronic Filing Program

SECTION 3 - ELECTRONIC FILING PARTICIPANTS--DEFINITIONS

3.1 - Electronic Return Originator (ERO)

3.2 - Service Bureau

3.3 - Software Developer

3.4 - Transmitter

3.5 - Ways To Participate In Electronic Filing

3.6 - Drop-off Collection Point

SECTION 4 - ACCEPTANCE IN THE ELECTRONIC FILING PROGRAM

4.1 - General Information

4.2 - Who Must Submit Form 8633

4.3 - Who Does Not Need To Apply

4.4 - Where To Mail Your Application

4.5 - When To File Form 8633

4.6 - How To Complete Form 8633

4.7 - Definition of Responsible Official

4.8 - Requirements For Individuals Listed As Principals or Respoible Officials

4.9 - Acceptance Process

4.10 - Once You Have Been Accepted As An Electronic Filer

4.11 - Things To Remember Before Starting

4.12 - "EFIN", "ETIN", "CPIN" AND "SBIN" Assignments

4.13 - Suitability Checks

4.14 - Participants Acceptance Testing (PATS)

4.15 - Standards for Software Developers

4.16 - When to Test

4.17 - How to Test

4.18 - Why Test

4.19 - What Is Tested

4.20 - Who Must Test

4.21 - Communications Test

SECTION 5 - RESPONSIBILITIES OF AN ELECTRONIC FILER

5.1 - Responsibilities Of All Electronic Filers

5.2 - Responsibilities Of Electronic Filers Who Function As EROs

5.3 - Responsibilities Of Electronic Filers Who Function As A Service Bureau

5.4 - Responsibilities Of Electronic Filers Who Function As Transmitters

5.5 - Responsibilities Of Transmitters Who Provide Transmission Services To Other Electronic Filers

5.6 - Responsibilities Of Electronic Filers Who Function As Software Developers

5.7 - Responsibilities Of Electronic Filers With Drop-off Collection Points

SECTION 6 - PENALTIES

6.1 - General Information

SECTION 7 - FORM 8453, U.S. INDIVIDUAL INCOME TAX DECLARATIO N FOR ELECTRONIC FILING

7.1 - General Information

7.2 - What To Attach To Form 8453

7.3 - The Declaration Control Number (DCN)

7.4 - Name And Address Area

7.5 - Completing Part I - Tax Return Information

7.6 - Completing Part II - Direct Deposit Of Refund

7.7 - Completing Part III - Declaration Of Taxpayer

7.8 - Completing Part IV - Declaration Of Electronic Return Originator (ERO) and Paid Preparer

7.9 - Corrections To Form 8453

7.10 - Form 8453-Processing

7.11 - Where To Mail

7.12 - Missing Forms 8453

SECTION 8 - INFORMATION AN ELECTRONIC FILER MUST PROVIDE TO THE TAXPAYER

8.1 - General Information

SECTION 9

9.1 - Refunds

9.2 - Direct Deposits - General Information

9.3 - Direct Deposit Responsibilities

9.4 - Direct Deposit Eligibility Requirements

9.5 - Direct Deposit Processing By IRS and FMS

9.6 - Processing By Financial Institutions

SECTION 10 - REFUND ANTICIPATION LOAN (RAL)

10.1 - General Information

SECTION 11 - BALANCE DUE RETURNS

11.1 - General Information

11.2 - Form 1040-V - General Information

11.3 - Form 1040-V - Preparation

11.4 - Installment Agreement Request

SECTION 12 - ADVERTISING STANDARDS FOR ELECTRONIC FILERS AND FINANCIAL INSTITUTIONS

12.1 - General Information

12.2 - The Electronic Tax Filing Logo

12.3 - Direct Deposit Advertising

HANDBOOK FOR ELECTRONIC FILERS OF INDIVIDUAL INCOME TAX RETURNS (TAX YEAR 1996) Publication 1345 This revision supersedes Publication 1345 (Aug. 1995) INTERNAL REVENUE SERVICE WASHINGTON, DC Table of Contents SECTION 1 - INTRODUCTION ............................... 1 1.1 -Welcome to the Tax Year 1996 Electronic Filing Program ....... 1 1.2-Electronic Filing Calendar -Tax Year 1996 ................. 3 SECTION 2 -CHANGES ................................... 4 2.1 - Major Changes For Tax Year 1996 Electronic Filing Program ..... 4 SECTION 3 - ELECTRONIC FILING PARTICIPANTS--DEFINITIONS ...... 5 3.1 - Electronic Return Originator (ERO) ....................... 5 3.2-Service Bureau .................................... 5 3.3-Software Developer ................................. 6 3.4-Transmitter ...................................... 6 3.5-Ways To Participate In Electronic Filing ................... 6 3.6-Drop-off Collection Point ............................. 7 SECTION 4 -ACCEPTANCE IN THE ELECTRONIC FILING PROGRAM .... 8 4.1 - General Information ................................. 8 4.2-Who Must Submit Form 8633 .......................... 9 4.3-Who Does Not Need To Apply ........................ 12 4.4-Where To Mail Your Application ....................... 12 4.5-When To File Form 8633 ............................ 15 4.6-How To Complete Form 8633 ......................... 15 4.7 - Definition of Responsible Official ....................... 16 4.8-Requirements For Individuals Listed As Principals or Respoible Officials 16 4.9-Acceptance Process ............................... 17 4.10-Once You Have Been Accepted As An Electronic Filer ....... 18 4.11 -Things To Remember Before Starting ................... 19 4.12- "EFIN", "ETIN", "CPIN" AND "SBIN" Assignments .......... 19 4.13-Suitability Checks ................................ 21 4.14-Participants Acceptance Testing (PATS) ................. 24 4.15- Standards for Software Developers .................... 24 4.16-When to Test ................................... 25 4.17 - How to Test ................................... 25 4.18- Why Test ..................................... 26 4.19- What Is Tested ................................. 26 4.20-Who Must Test .................................. 27 4.21 - Communications Test ............................. 27 Table of Contents Form 8633, page 1 .................................... 29 Form 8633, page 2 .................................... 30 SECTION 5 - RESPONSIBILITIES OF AN ELECTRONIC FILER ......... 31 5.1 - Responsibilities Of All Electronic Filers ................... 31 5.2 - Responsibilities Of Electronic Filers Who Function As EROs ..... 33 5.3-Responsibilities Of Electronic Filers Who Function As A Service Bureau 35 5.4-Responsibilities Of Electronic Filers Who Function As Transmitters ............................................... 36 5.5-Responsibilities Of Transmitters Who Provide Transmission Services To Other Electronic Filers ................................ 37 5.6 - Responsibilities Of Electronic Filers Who Function As Software Developers ....................................... 37 5.7 - Responsibilities Of Electronic Filers With Drop-off Collection Points ............................................... 38 SECTION 6 - PENALTIES ................................. 39 6.1 - General Information ................................ 39 SECTION 7 - FORM 8453, U.S. INDIVIDUAL INCOME TAX DECLARATIO N FOR ELECTRONIC FILING ................................ 39 7.1 - General Information ................................ 39 7.2-What To Attach To Form 8453 ........................ 41 7.3-The Declaration Control Number (DCN) .................. 42 7.4-Name And Address Area ............................ 43 7.5-Completing Part I -Tax Return Information ................ 43 7.6-Completing Part II - Direct Deposit Of Refund ...........

FAQs

What does Publication 1345 cover for tax year 1996 electronic filing?

It provides guidance on the electronic filing program for individual income tax returns, including participant definitions, acceptance and testing, responsibilities by role, and required forms and procedures.

Who are the electronic filing participants defined in the handbook?

The handbook defines roles including the Electronic Return Originator (ERO), service bureau, software developer, transmitter, and drop-off collection points, along with ways to participate.

Which forms are specifically addressed for electronic filing in this handbook?

The table of contents highlights Form 8633 for acceptance, Form 8453 for electronic filing declarations, Form 9325, and Form 1040-V, as well as related topics such as direct deposit and refunds.

Sep 19, 2026

Upload by Connor