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…
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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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