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3  \nWhere to Get Additional Information? 3  \nChapter 2-Must Read 5  \nPublications for Individual Income Tax Returns 5  \nSafeguarding IRS e-file 5  \nReturns Filed Using IRS e-file 7  \nFederal/State e-file 8  \nChapter 3-Electronic Return Origination 10  \nObtaining, Handling and Processing Return Information from Taxpayers 10  \nRefund Returns 12  \nPayment Options for Taxpayers 14  \nSigning an Electronic Tax Return 17  \nElectronic Signature Guidance for Forms 8878 and 8879 18  \nSubmitting the Electronic Return to the IRS 21  \nERO Duties After Submitting the Return to the IRS 23  \nOther EROs 26  \nChapter 4-Transmission 28  \nReporting of Potential Identity Theft Refund Fraud Activity 28  \nRequirements 28  \nElectronic Postmark 30  \nTransmitting for Federal/State e-file 31  \nChapter 5-Other Authorized IRS e-file Provider Activities 32  \nIntermediate Service Providers 32  \nSoftware Developers 33  \nChapter 6-IRS e-file Rules and Requirements 35  \nAdditional Requirements for Participants in Online Filing 35  \nTax Refund-Related Products 35  \nAdvertising Standards 36  \nDisclosure of Tax Return Information 36  \nPenalty Information for Authorized IRS e-file Providers (Updated 08/20/2015) 36  \nNotice-Paperwork Reduction Act 38  \nIRS e-file Glossary 39  \nChapter 1-Stay Informed  \nWhat's New in Publication 1345?  \nThis 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.  \nThe 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.  \nA section was added, “Disposal of Taxpayer Information” which indicating procedures to follow to destroy this documentation after the required retention period.  \nA 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.  \nWhere to Get Additional Information?  \nThe IRS offers several ways to find out what Providers need to know. Below are the best sources of information for frequently asked questions.  \nWhere can I find the most current information about IRS e-file?  \nVisit \"Tax Pros.\"  \nHow does the IRS keep Authorized IRS e-file Providers (Providers) informed of operational issues?  \nThe IRS posts all important operations information at [IRS.gov](IRS.gov).  \nThe IRS also notifies Providers of important information via \"QuickAlerts\" e-file Messaging System and various other subscription services.  \n•  QuickAlerts-Provides first-hand knowledge of processing delays the moment they happen by e-mail.  \n•  IRS Newswire-Provides news releases and other documents via e-mail as the IRS National Media Relations Office in Washington, DC issues them.  \n•  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.  \n•  Tax Stats Dispatch Mailing List-Provides announcements via e-mail which cover the most recent tax statistics.  \n•  e-News for Small Businesses-Provides information about IRS small business and self-employed outreach products and programs via e-mail.  \n•  IRS GuideWire-Provides advance copies of tax guidance such as Revenue Rulings, Revenue Procedures, Announcements and Notices by e-mail.  \n•  e-News Subscriptions-Provides the latest national n","cbCaihjkQcLZTJg8","https://ap.wps.com/l/cbCaihjkQcLZTJg8","pdf",778941,44,"English","# Table of Contents\n## Chapter 1 - Stay Informed\n### What's New in Publication 1345?\n### Where to Get Additional Information?\n## Chapter 2 - Must Read\n### Publications for Individual Income Tax Returns\n### Safeguarding IRS e-file\n### Returns Filed Using IRS e-file\n## Chapter 3 - Electronic Return Origination\n### Obtaining, Handling and Processing Return Information\n### Refund Returns\n### Payment Options for Taxpayers\n### Signing an Electronic Tax Return\n### Electronic Signature Guidance for Forms 8878 and 8879\n## Chapter 4 - Transmission\n### Reporting of Potential Identity Theft Refund Fraud Activity\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### Tax Refund-Related Products\n### Advertising Standards\n### Disclosure of Tax Return Information","[{\"question\":\"What is Publication 1345 (Rev. 2-2019) used for?\",\"answer\":\"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.\"},{\"question\":\"What added security and information-handling guidance does this edition include?\",\"answer\":\"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.\"},{\"question\":\"What transmission-related reporting requirement is included for certain providers?\",\"answer\":\"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.\"}]","Publication 1345 - Rev. 2-2019 - IRS e-file rules and requirements for authorized providers | PDF"]