Publication 1345
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Handbook for Authorized IRS e-file Providers of Individual Income Tax Returns
Overview
The November 2004 edition of Publication 1345, Handbook for Authorized IRS e-file Providers, replaces the previous edition revised January, 2001. Information previously included in this publication, pertaining to application, and to participation in IRS e-file by all Authorized IRS e-file Providers, is now in the revised Publication 3112, titled IRS e-file Application and Participation. Some information in this publication is reorganized to more clearly show the rules that apply to all Authorized IRS e-file Providers filing Individual Income Tax Returns. Some rules may have previously appeared to pertain only to Electronic Return Originators. This publication continues to address only the rules and requirements for participation in IRS e-file by Authorized IRS e-file Providers filing Individual Income Tax Returns and related forms and schedules.
