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IRS Publication 1345, Handbook for Authorized IRS E-File Providers of Individual Income Tax Returns

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IRS Publication 1345, Handbook for Authorized IRS E-File Providers of Individual Income Tax Returns Handbook for Authorized IRS e-file Providers of Individual Income Tax Returns Publication 1345 (Rev. 2-2021) Catalog Number 64382J Department of the Treasury Internal Revenue Service www.irs.gov Table of Contents Chapter 1 - Stay Informed ..............................................................................................................................5 What’s New in Publication 1345? ......................................................................................................................5 Where to Get Additional Information? ...............................................................................................................5 Chapter 2 - Must Read ....................................................................................................................................7 Publications for Individual Income Tax Returns ................................................................................................7 Safeguarding IRS e-file...................................................................................................................................7 IRS e-file Security, Privacy and Business Standards ..................................................................................8 Returns Filed Using IRS e-file ........................................................................................................................9 Returns Not Eligible for IRS e-file ................................................................................................................10 Submitting a Timely Filed Electronic Tax Return ....................................................................................... 10 Federal/State e-file .........................................................................................................................................11 Chapter 3 - Electronic Return Origination...................................................................................................12 Obtaining, Handling and Processing Return Information from Taxpayers ....................................................... 12 Safeguarding IRS e-file From Fraud and Abuse .........................................................................................12 Verifying Taxpayer Identity and Taxpayer Identification Numbers (TINs) ................................................ 13 Be Aware of Non-Standard Information Documents .................................................................................. 13 Be Careful with Addresses ..........................................................................................................................14 Avoiding Refund Delays ...............................................................................................................................14 Refund Returns ..............................................................................................................................................14 Direct Deposit of Refunds ............................................................................................................................15 Payment Options for Taxpayers......................................................................................................................16 Electronic Funds Withdrawal .......................................................................................................................16 IRS Direct Pay ...............................................................................................................................................17 Credit or Debit Card Payments ....................................................................................................................17 Electronic Federal Tax Payment System (EFTPS) ......................................................................................17 Pay with Cash ...............................................................................................................................................18 Pay by Check or Money Order .....................................................................................................................18 Installment Agreement ................................................................................................................................. 18 Signing an Electronic Tax Return ....................................................................................................................19 Electronic Signature Methods .....................................................................................................................19 IRS e-file Signature Authorization (Forms 8878 and 8879) ........................................................................ 20 2 Electronic Signature Guidance for Forms 8878 and 8879 ......................................................................... 20 Identity Verification Requirements ..............................................................................................................21 Electronic Signature Via In-Person Transaction ........................................................................................21 Electronic Signature Via Remote Transaction ............................................................................................ 21 Identity Verification ......................................................................................................................................22 Identity Verification Failure ..........................................................................................................................22 Electronic Records .......................................................................................................................................22 Electronic Signatures for EROs ...................................................................................................................22 Submitting the Electronic Return to the IRS ...............................................................................................23 Internet Protocol Information.......................................................................................................................23 Device ID .......................................................................................................................................................24 Submission of Paper Documents to the IRS ..............................................................................................24 ERO Duties After Submitting the Return to the IRS ........................................................................................25 Record Keeping and Documentation Requirements .................................................................................. 25 Providing Information to the Taxpayer .......................................................................................................26 Acknowledgments of Transmitted Return Data..........................................................................................26 Resubmission of Rejected Tax Returns ......................................................................................................27 Advising Taxpayers about Refund Inquiries ..............................................................................................27 Refund Delays ...............................................................................................................................................27 Refund Offsets ..............................................................................................................................................27 Disposal of Taxpayer Information ...............................................................................................................28 Other EROs ....................................................................................................................................................28 IRS Sponsored Programs ............................................................................................................................28 Employers Offering IRS e-file as an Employee Benefit .............................................................................. 28 Chapter 4 - Transmission .............................................................................................................................30 Reporting of Potential Identity Theft Refund Fraud Activity ............................................................................. 30 Requirements ................................................................................................................................................. 30 Additional Requirements for Transmitters Participating in Online Filing ................................................. 31 Electronic Postmark ........................................................................................................................................32 Transmitting for Federal/State e-file ................................................................................................................33 Chapter 5 - Other Authorized IRS e-file Provider Activities ....................................................................... 34 Intermediate Service Providers ....................................................................................................................... 34 Additional Requirements for Intermediate Service Providers Participating in Online Filing .................
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