Publication 1345

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Handbook for Authorized IRS e-file Providers of Individual Income Tax Returns

Overview

This March 2009 edition of Publication 1345, Handbook for Authorized IRS e-file Providers of Individual Income Tax Returns replaces the previous edition revised November, 2004. This publication continues to address only the rules and requirements for participation in IRS e-file by Authorized IRS e-file Providers (Providers) filing Individual Income Tax Returns and related forms and schedules. Publication 1345A has been deleted.

Other changes in the March 2009 edition include:

  • Updated “Safeguarding IRS e-file” as follows: Included New IRS e-file Security and Privacy Standards
  • Updated “Returns Filed Using IRS e-file” as follows: Deleted all references to Form 8453-OL as it is now obsolete; Corrected references to Form 8453, U.S. Individual Income Tax Transmittal; and Updated the valid ITIN range from 70 to 80 in the fourth and fifth digits to 70 to 88
  • New information in Chapters 3 and 4 for ERO obligations and transmission requirements.

(The November 2004 edition of Publication 1345, Handbook for Authorized IRS e-file Providers, replaced 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.)

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