Revised Handbook for E-File Providers

Publication 1345, Handbook for Authorized IRS e-file Providers of Individual Income Tax Returns, has been updated. This publication addresses the rules and requirements for participation in IRS e-file. Some of the changes include:
  • Additional information about providers’ duties to keep taxpayer data safe (see the section, "Safeguarding IRS e-file").
  • A newly added section, “Disposal of Taxpayer Information,” explains procedures to follow to destroy taxpayer documentation after the required retention period.
  • A newly added section under Transmission, “Reporting of Potential Identity Theft Refund Fraud Activity,” requires providers that transmit more than 2,000 returns to provide certain information regarding fraud schemes to the IRS.
Please note that Pub. 1345, as well as Pub. 3112, IRS e-file Application and Participation, and Pub. 4557, Safeguarding Taxpayer Information, are only available in a downloadable PDF format.