What US IRS Modernized e-File (MeF) Publication 1345 - Authorized e-File Provider Requirements, ERO Obligations and Electronic Signature Compliance requires
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.
Pillar: Workflow Automation · Authority: Internal Revenue Service (IRS), US Department of the Treasury; IRS Return Preparer Office (RPO) · Version: 1.0.0 · Last updated:
Primary source: https://www.irs.gov/e-file-providers
SHA-256 integrity: 6d726a96bd9796fb33bf0de6f6e4a94164f690c13e4bc1e138013b0210a43a4a
Primary Citations — 5 traced to source
- Chapter 1 (e-File Application process, EFIN requirements, fingerprinting, suitability check for principals and responsible officials), Chapter 2 (return transmission obligations, ATS testing, ACK file monitoring, 5-business-day retransmission requirement for rejected returns), Chapter 3 (Form 8879 electronic signature process, Self-Select PIN and Practitioner PIN methods, remote KBA authorization), Chapter 4 (data security, IRC 7216 restrictions, FTC Safeguards Rule requirements) — IRS Publication 1345 - Handbook for Authorized IRS e-File Providers of Individual Income Tax Returns - Internal Revenue Service
- Section 6011(e) (IRS authority to require electronic filing; mandatory e-File for preparers who file 11 or more individual returns in a calendar year), Treasury Regulation 301.6011-2 (electronic filing mandate for specified returns, exceptions including taxpayer requests and technological inability) — Internal Revenue Code Section 6011(e) and Treasury Regulation 301.6011-2 - US Government Publishing Office
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