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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.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/handbook-for-electronic-filers-of-individual-income-tax-returns-tax-year-1996-publication-1345/304698/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/handbook-for-electronic-filers-of-individual-income-tax-returns-tax-year-1996-publication-1345/304698.png","ImageObject",442,249,{"name":88,"@type":89},"Connor ","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-25","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":73},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What does Publication 1345 cover for tax year 1996 electronic filing?","Question",{"text":108,"@type":109},"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.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"Who are the electronic filing participants defined in the handbook?",{"text":113,"@type":109},"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.",{"name":115,"@type":106,"acceptedAnswer":116},"Which forms are specifically addressed for electronic filing in this handbook?",{"text":117,"@type":109},"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.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},304698,1790324120,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":73,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":135,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":140,"read_time":141},687207022233,"https://ap-avatar.wpscdn.com/davatar_155a257f0dc6eb9ab79c44ca47cae57d","HANDBOOK  \nFOR  \nELECTRONIC FILERS  \nOF  \nINDIVIDUAL INCOME TAX RETURNS  \n(TAX YEAR 1996)  \nPublication 1345  \nThis revision supersedes Publication 1345 (Aug. 1995)  \nINTERNAL REVENUE SERVICE  \nWASHINGTON, DC  \nTable of Contents  \nSECTION 1 - INTRODUCTION ............................... 1  \n1.1 -Welcome to the Tax Year 1996 Electronic Filing Program ....... 1  \n1.2-Electronic Filing Calendar -Tax Year 1996 ................. 3  \nSECTION 2 -CHANGES ................................... 4  \n2.1 - Major Changes For Tax Year 1996 Electronic Filing Program ..... 4  \nSECTION 3 - ELECTRONIC FILING PARTICIPANTS--DEFINITIONS ...... 5  \n3.1 - Electronic Return Originator (ERO) ....................... 5  \n3.2-Service Bureau .................................... 5  \n3.3-Software Developer ................................. 6  \n3.4-Transmitter ...................................... 6  \n3.5-Ways To Participate In Electronic Filing ................... 6  \n3.6-Drop-off Collection Point ............................. 7  \nSECTION 4 -ACCEPTANCE IN THE ELECTRONIC FILING PROGRAM .... 8  \n4.1 - General Information ................................. 8  \n4.2-Who Must Submit Form 8633 .......................... 9  \n4.3-Who Does Not Need To Apply ........................ 12  \n4.4-Where To Mail Your Application ....................... 12  \n4.5-When To File Form 8633 ............................ 15  \n4.6-How To Complete Form 8633 ......................... 15  \n4.7 - Definition of Responsible Official ....................... 16  \n4.8-Requirements For Individuals Listed As Principals or Respoible Officials 16 4.9-Acceptance Process ............................... 17  \n4.10-Once You Have Been Accepted As An Electronic Filer ....... 18  \n4.11 -Things To Remember Before Starting ................... 19  \n4.12- \"EFIN\", \"ETIN\", \"CPIN\" AND \"SBIN\" Assignments .......... 19  \n4.13-Suitability Checks ................................ 21  \n4.14-Participants Acceptance Testing (PATS) ................. 24  \n4.15- Standards for Software Developers .................... 24  \n4.16-When to Test ................................... 25  \n4.17 - How to Test ................................... 25  \n4.18- Why Test ..................................... 26  \n4.19- What Is Tested ................................. 26  \n4.20-Who Must Test .................................. 27  \n4.21 - Communications Test ............................. 27  \nTable of Contents  \nForm 8633, page 1 .................................... 29  \nForm 8633, page 2 .................................... 30  \nSECTION 5 - RESPONSIBILITIES OF AN ELECTRONIC FILER ......... 31  \n5.1 - Responsibilities Of All Electronic Filers ................... 31  \n5.2 - Responsibilities Of Electronic Filers Who Function As EROs ..... 33  \n5.3-Responsibilities Of Electronic Filers Who Function As A Service Bureau  \n35  \n5.4-Responsibilities Of Electronic Filers Who Function As Transmitters  \n............................................... 36  \n5.5-Responsibilities Of Transmitters Who Provide Transmission Services To Other Electronic Filers ................................ 37  \n5.6 - Responsibilities Of Electronic Filers Who Function As Software Developers ....................................... 37  \n5.7 - Responsibilities Of Electronic Filers With Drop-off Collection Points  \n............................................... 38  \nSECTION 6 - PENALTIES ................................. 39  \n6.1 - General Information ................................ 39  \nSECTION 7 - FORM 8453, U.S. INDIVIDUAL INCOME TAX DECLARATIO N FOR ELECTRONIC FILING ................................ 39  \n7.1 - General Information ................................ 39  \n7.2-What To Attach To Form 8453 ........................ 41  \n7.3-The Declaration Control Number (DCN) .................. 42  \n7.4-Name And Address Area ............................ 43  \n7.5-Completing Part I -Tax Return Information ................ 43  \n7.6-Completing Part II - Direct Deposit Of Refund ...........","cbCaioQ5rNHCKLyS","https://ap.wps.com/l/cbCaioQ5rNHCKLyS","pdf",531344,157,"English","# SECTION 1 - INTRODUCTION\n## 1.1 - Welcome to the Tax Year 1996 Electronic Filing Program\n## 1.2 - Electronic Filing Calendar - Tax Year 1996\n# SECTION 2 - CHANGES\n## 2.1 - Major Changes For Tax Year 1996 Electronic Filing Program\n# SECTION 3 - ELECTRONIC FILING PARTICIPANTS--DEFINITIONS\n## 3.1 - Electronic Return Originator (ERO)\n## 3.2 - Service Bureau\n## 3.3 - Software Developer\n## 3.4 - Transmitter\n## 3.5 - Ways To Participate In Electronic Filing\n## 3.6 - Drop-off Collection Point\n# SECTION 4 - ACCEPTANCE IN THE ELECTRONIC FILING PROGRAM\n## 4.1 - General Information\n## 4.2 - Who Must Submit Form 8633\n## 4.3 - Who Does Not Need To Apply\n## 4.4 - Where To Mail Your Application\n## 4.5 - When To File Form 8633\n## 4.6 - How To Complete Form 8633\n## 4.7 - Definition of Responsible Official\n## 4.8 - Requirements For Individuals Listed As Principals or Respoible Officials\n## 4.9 - Acceptance Process\n## 4.10 - Once You Have Been Accepted As An Electronic Filer\n## 4.11 - Things To Remember Before Starting\n## 4.12 - \"EFIN\", \"ETIN\", \"CPIN\" AND \"SBIN\" Assignments\n## 4.13 - Suitability Checks\n## 4.14 - Participants Acceptance Testing (PATS)\n## 4.15 - Standards for Software Developers\n## 4.16 - When to Test\n## 4.17 - How to Test\n## 4.18 - Why Test\n## 4.19 - What Is Tested\n## 4.20 - Who Must Test\n## 4.21 - Communications Test\n# SECTION 5 - RESPONSIBILITIES OF AN ELECTRONIC FILER\n## 5.1 - Responsibilities Of All Electronic Filers\n## 5.2 - Responsibilities Of Electronic Filers Who Function As EROs\n## 5.3 - Responsibilities Of Electronic Filers Who Function As A Service Bureau\n## 5.4 - Responsibilities Of Electronic Filers Who Function As Transmitters\n## 5.5 - Responsibilities Of Transmitters Who Provide Transmission Services To Other Electronic Filers\n## 5.6 - Responsibilities Of Electronic Filers Who Function As Software Developers\n## 5.7 - Responsibilities Of Electronic Filers With Drop-off Collection Points\n# SECTION 6 - PENALTIES\n## 6.1 - General Information\n# SECTION 7 - FORM 8453, U.S. INDIVIDUAL INCOME TAX DECLARATIO N FOR ELECTRONIC FILING\n## 7.1 - General Information\n## 7.2 - What To Attach To Form 8453\n## 7.3 - The Declaration Control Number (DCN)\n## 7.4 - Name And Address Area\n## 7.5 - Completing Part I - Tax Return Information\n## 7.6 - Completing Part II - Direct Deposit Of Refund\n## 7.7 - Completing Part III - Declaration Of Taxpayer\n## 7.8 - Completing Part IV - Declaration Of Electronic Return Originator (ERO) and Paid Preparer\n## 7.9 - Corrections To Form 8453\n## 7.10 - Form 8453-Processing\n## 7.11 - Where To Mail\n## 7.12 - Missing Forms 8453\n# SECTION 8 - INFORMATION AN ELECTRONIC FILER MUST PROVIDE TO THE TAXPAYER\n## 8.1 - General Information\n# SECTION 9\n## 9.1 - Refunds\n## 9.2 - Direct Deposits - General Information\n## 9.3 - Direct Deposit Responsibilities\n## 9.4 - Direct Deposit Eligibility Requirements\n## 9.5 - Direct Deposit Processing By IRS and FMS\n## 9.6 - Processing By Financial Institutions\n# SECTION 10 - REFUND ANTICIPATION LOAN (RAL)\n## 10.1 - General Information\n# SECTION 11 - BALANCE DUE RETURNS\n## 11.1 - General Information\n## 11.2 - Form 1040-V - General Information\n## 11.3 - Form 1040-V - Preparation\n## 11.4 - Installment Agreement Request\n# SECTION 12 - ADVERTISING STANDARDS FOR ELECTRONIC FILERS AND FINANCIAL INSTITUTIONS\n## 12.1 - General Information\n## 12.2 - The Electronic Tax Filing Logo\n## 12.3 - Direct Deposit Advertising","[{\"question\":\"What does Publication 1345 cover for tax year 1996 electronic filing?\",\"answer\":\"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.\"},{\"question\":\"Who are the electronic filing participants defined in the handbook?\",\"answer\":\"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.\"},{\"question\":\"Which forms are specifically addressed for electronic filing in this handbook?\",\"answer\":\"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.\"}]","HANDBOOK FOR ELECTRONIC FILERS OF INDIVIDUAL INCOME TAX RETURNS - (TAX YEAR 1996) - Publication 1345 | PDF",1789816317,55]