{
  "node_id": "us-irs-modernized-efile-mef-publication-1345",
  "title": "US IRS Modernized e-File (MeF) Publication 1345 - Authorized e-File Provider Requirements, ERO Obligations and Electronic Signature Compliance",
  "domain": "Workflow Automation",
  "version": "1.0.0",
  "last_updated": "2026-05-09",
  "bluf": "IRS Publication 1345 ('Handbook for Authorized IRS e-File Providers of Individual Income Tax Returns') is the primary operational handbook governing the responsibilities of all participants in the IRS Modernized e-File (MeF) system for individual income tax returns; the MeF system, authorized under Internal Revenue Code Section 6011(e) and Treasury Regulation 301.6011-2 which require electronic filing for tax preparers who file 11 or more individual returns per year, processes over 93% of all US individual income tax returns; participants in the IRS e-File programme include Electronic Return Originators (EROs - preparers who submit returns), Transmitters (entities that send returns electronically to IRS), Intermediate Service Providers (entities that process return data between EROs and Transmitters), and Software Developers (entities that build e-File software); all participants must obtain an Electronic Filing Identification Number (EFIN) from the IRS and comply with the e-File Application requirements including fingerprint and credit history checks for principals and responsible officials; all paid tax preparers must obtain a Preparer Tax Identification Number (PTIN) under Treasury Regulation 1.6109-2; the electronic signature process for Form 8879 (IRS e-File Signature Authorization) uses Knowledge-Based Authentication (KBA) as the primary method and must comply with IRS Publication 1345 Chapter 3; data security requirements are governed by IRC Section 7216 (tax return data confidentiality) and the FTC Safeguards Rule (16 CFR Part 314) applicable to tax preparers as financial institutions.",
  "paywall": {
    "status": "LOCKED",
    "unlock_cost_usd": "0.01",
    "skyfire_id": "41779894-ece2-4163-9761-b3b1b76e19b0"
  },
  "crosswalks": {
    "_available_keys": [
      "related_frameworks",
      "industry_mapping",
      "eu_ai_act_relevance"
    ],
    "_note": "Full crosswalk values included in vault response"
  },
  "dependencies": [
    "eu-eidas-regulation-910-2014-electronic-identification"
  ],
  "primary_citations_count": 5
}