Publication 1345 - Rev. 2-2019 - IRS e-file rules and requirements for authorized providers

Sep 19, 2026

Publication 1345 (Rev. 2-2019) is a handbook for Authorized IRS e-file Providers filing individual income tax returns and related forms and schedules. It explains the rules and requirements for participation in IRS e-file, including duties to safeguard taxpayer data, updated operational guidance, and procedures for disposing of information after retention periods. The catalog covers transmission topics such as electronic postmark, refund fraud reporting requirements, signing and submitting electronic returns, and ERO responsibilities, plus roles of intermediaries, software developers, and defined provider penalty information.

LanguageEnglish

CategoryPresentations

FormatPDF

Pages44

Reading Time15 min

AccessFree to download

Table of Contents

Chapter 1 - Stay Informed

What's New in Publication 1345?

Where to Get Additional Information?

Chapter 2 - Must Read

Publications for Individual Income Tax Returns

Safeguarding IRS e-file

Returns Filed Using IRS e-file

Chapter 3 - Electronic Return Origination

Obtaining, Handling and Processing Return Information

Refund Returns

Payment Options for Taxpayers

Signing an Electronic Tax Return

Electronic Signature Guidance for Forms 8878 and 8879

Chapter 4 - Transmission

Reporting of Potential Identity Theft Refund Fraud Activity

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

Tax Refund-Related Products

Advertising Standards

Disclosure of Tax Return Information

Publication 1345 (Rev. 2-2019) Catalog Number 64382J Department of the Treasury Internal Revenue Service [www.irs.gov](www.irs.gov) TABLE OF CONTENTS Chapter 1-Stay Informed 3 What's New in Publication 1345? 3 Where to Get Additional Information? 3 Chapter 2-Must Read 5 Publications for Individual Income Tax Returns 5 Safeguarding IRS e-file 5 Returns Filed Using IRS e-file 7 Federal/State e-file 8 Chapter 3-Electronic Return Origination 10 Obtaining, Handling and Processing Return Information from Taxpayers 10 Refund Returns 12 Payment Options for Taxpayers 14 Signing an Electronic Tax Return 17 Electronic Signature Guidance for Forms 8878 and 8879 18 Submitting the Electronic Return to the IRS 21 ERO Duties After Submitting the Return to the IRS 23 Other EROs 26 Chapter 4-Transmission 28 Reporting of Potential Identity Theft Refund Fraud Activity 28 Requirements 28 Electronic Postmark 30 Transmitting for Federal/State e-file 31 Chapter 5-Other Authorized IRS e-file Provider Activities 32 Intermediate Service Providers 32 Software Developers 33 Chapter 6-IRS e-file Rules and Requirements 35 Additional Requirements for Participants in Online Filing 35 Tax Refund-Related Products 35 Advertising Standards 36 Disclosure of Tax Return Information 36 Penalty Information for Authorized IRS e-file Providers (Updated 08/20/2015) 36 Notice-Paperwork Reduction Act 38 IRS e-file Glossary 39 Chapter 1-Stay Informed What's New in Publication 1345? This edition of Publication 1345, Handbook for Authorized IRS e-file Providers of Individual Income Tax Returns replaces the previous edition revised April 2018. This publication continues to address only the rules and requirements for participation in IRS e-file by Authorized IRS e-file Providers (Providers) filing individual income tax returns and related forms and schedules. The IRS has seen a steep upswing in the number of reported thefts of taxpayer data from tax practitioner offices. This edition of Publication 1345 includes additional information about Providers’ duties to keep taxpayer data safe. See Safeguarding IRS e-file. A section was added, “Disposal of Taxpayer Information” which indicating procedures to follow to destroy this documentation after the required retention period. A section was added under Transmission, “Reporting of Potential Identity Theft Refund Fraud Activity”that requires providers that transmit more than 2,000 returns to provide certain information regarding fraud schemes to the IRS. Where to Get Additional Information? The IRS offers several ways to find out what Providers need to know. Below are the best sources of information for frequently asked questions. Where can I find the most current information about IRS e-file? Visit "Tax Pros." How does the IRS keep Authorized IRS e-file Providers (Providers) informed of operational issues? The IRS posts all important operations information at [IRS.gov](IRS.gov). The IRS also notifies Providers of important information via "QuickAlerts" e-file Messaging System and various other subscription services. • QuickAlerts-Provides first-hand knowledge of processing delays the moment they happen by e-mail. • IRS Newswire-Provides news releases and other documents via e-mail as the IRS National Media Relations Office in Washington, DC issues them. • IRS Tax Tips-Provides tax information via e-mail from the IRS daily during the tax-filing season and periodically the rest of the year. • Tax Stats Dispatch Mailing List-Provides announcements via e-mail which cover the most recent tax statistics. • e-News for Small Businesses-Provides information about IRS small business and self-employed outreach products and programs via e-mail. • IRS GuideWire-Provides advance copies of tax guidance such as Revenue Rulings, Revenue Procedures, Announcements and Notices by e-mail. • e-News Subscriptions-Provides the latest national n

FAQs

What is Publication 1345 (Rev. 2-2019) used for?

It serves as a handbook for Authorized IRS e-file Providers covering the rules and requirements for participation in IRS e-file when filing individual income tax returns and related forms and schedules.

What added security and information-handling guidance does this edition include?

It includes additional information on Providers’ duties to keep taxpayer data safe and adds procedures for disposal of taxpayer information after the required retention period.

What transmission-related reporting requirement is included for certain providers?

Providers that transmit more than 2,000 returns must provide certain information about fraud schemes to the IRS under the section for reporting potential identity theft refund fraud activity.

Sep 19, 2026

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