3.42.5. IRS e-file of Individual Income Tax Returns

(1) The IRS spent over three years on the design and development of a new e-file system which is often referred to as Modernized e-File (MeF). A stakeholder group comprised of tax professionals and software vendors worked closely with IRS during all phases of design, development and implementation of MeF to ensure the needs of corporations were understood. MeF is a web-based system that allows electronic filing of corporate, individual, partnership, exempt organization, employment, estates and trusts and excise tax returns through the Internet. MeF uses the widely accepted XML format. This is an industry standard that is used when identifying, storing and transmitting data rather than the proprietary data transmission formats used by older e-file programs.

(1) IRC 6011(e)(1) gives specific authority for the IRS and the Treasury Department to “prescribe regulations providing standards for determining which returns must be filed on magnetic media or in other machine-readable form.” Rev. Proc. 2007-40 combines the rules governing IRS e-file.

(1) The Director of eFS Division manages all strategic and day-to-day business activities for the IRS electronic filing program. See IRM 1.1.13.7.6.5, e-File Services,for additional information.

(2) The Chief of IMF Operations and Maintenance Services Branch is responsible for overseeing the IRS Individual e-file Programs process and policy. See IRM 1.1.13.7.6.5.2, IMF Operations and Maintenance Services Branch,for additional information.

(3) The general role of the IMF Operations and Maintenance Services Branch is to ensure ongoing operations and maintenance of processing, including requirements analysis and development pertaining to legislative changes and expiring provisions.

(4) The IMF Operations and Maintenance Services Branch provides support to EPSS and Submission Processing Campus Operations/Functions that have responsibility for operating the Individual e-File Programs and applicable processing systems.

(5) The IMF Operations and Maintenance Services Branch responsibilities are as follows:

1. Coordinate annual product maintenance

2. Oversee product preparation for the filing season

3. Monitor and support the filing season

4. Conduct post filing season assessment

5. Participate in external forums and other professional conferences as required

6. Support e-file marketing and communication efforts

(6) The Chief of IMF Operations and Maintenance Services Branch reports to the Director of e-File Services. The following sections report to IMF Operations and Maintenance Services Branch:

1. Individual e-File Section 1

2. Individual e-File Section 2

(7) The office symbols for IMF Operations and Maintenance Services Branch are SE:W:CAS:SP:IOM.

(1) The following is a list of related resources on the e-file Individual Programs. IRM 3.42.5, IRS e-file of Individual Income Tax Returns, must be used with the following resources to complete the electronic return process and to resolve account related issues or Authorized IRS e-file Provider concerns.

• Rev. Proc. 2007-40, Authorized IRS e-File Provider Responsibilities

• IRM 3.17.277, Electronic Payments

• IRM 3.42.4, IRS e-file of Business Tax Returns

• IRM 3.42.7, EPSS Help Desk Support

• IRM 3.42.8, E-Services Procedures for Electronic Products and Services Support (EPSS)

• IRM 3.42.9, Filing Information Returns Electronically (FIRE)

• IRM 3.42.10, Authorized IRS e-file Providers

• IRM 21, Customer Account Services

• Pub 1345, Handbook for Authorized IRS e-file Providers of Individual Income Tax Returns

• Pub 1436, Assurance Testing System (ATS) Guidelines for Modernized e-File (MeF) Individual Tax Returns

• Pub 3112, IRS E-File Application and Participation

• Pub 4164, Modernized e-File (MeF) Guide for Software Developers and Transmitters

(1) This section provides a general overview of the Taxpayer Advocate Service (TAS). Per the Taxpayer Bill of Rights (TBOR), taxpayers have the right to expect a fair and just tax system which provides taxpayers with the opportunity to have their facts and circumstances considered when it might affect their underlying liabilities, ability to pay, or ability to provide information timely. Taxpayers have the right to receive assistance from TAS if they are experiencing financial difficulty or if the IRS has not resolved their tax issues properly and timely through normal channels.

(2) The Taxpayer Advocate Service (TAS) is an independent organization within the IRS whose employees assist taxpayers who are experiencing economic harm, who are seeking help in resolving tax problems that have not been resolved through normal IRS channels, or who believe that an IRS system or procedure is not working as it should. If a taxpayer specifically requests TAS assistance, and it meets TAS criteria contained in IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria, refer the case immediately to the TAS office. You must notate on Form 911, Request for Taxpayer Advocate Service Assistance (and Application for Taxpayer Assistance Order), Section III:

• Which IRS function identified issue as meeting Taxpayer Advocate Service (TAS) criteria?

• Indicate if Taxpayer or Representative requested TAS assistance.

• TAS criteria (Check the appropriate box. NOTE: Checkbox 9 is for TAS Use Only).

• What action(s) did you take to help resolve the issue?

• Description of the taxpayer’s situation.

• How did the taxpayer learn about the Taxpayer Advocate Service?

(3) The National Taxpayer Advocate, along with the senior leadership team, have negotiated and finalized working agreements that establish how each operating division and Appeals will work Taxpayer Advocate Service (TAS) referred cases. These agreements, called Service Level Agreements (SLAs), outline the procedures and responsibilities for processing of TAS casework when either the statutory or delegated authority to complete the case transactions rests outside of TAS.

(4) The SLAs are located at https://www.irs.gov/advocate/taxpayer-advocate-service-level-agreements-slas.

(1) Disclosure safeguards must always be observed as described inIRM 11.3, Disclosure of Official Information.

(2) IRS employees must use caution not to disclose return information except to the taxpayer or to a person whom the taxpayer authorized to receive that information byForm 2848, Power of Attorney and Declaration of Representative; Form 8821, Tax Information Authorization; orForm 8879, IRS e-file Signature Authorization. Under the disclosure authority granted on theForm 8879 or equivalent display of text, IRS employees are permitted to discuss the following with Authorized IRS e-file Providers:

1. Acknowledgment of receipt or reason for rejection of the transmission

2. Reason for any delay in the processing of the return or the refund and

3. Date of any refund

(1) Taxpayers can generally expect the IRS to issue their refund in less than 21 calendar days after the IRS receives their e-filed tax return and within 16 weeks after the IRS receives their amended tax return. Taxpayers can elect to have their refunds deposited directly into their qualifying account at a financial institution. As of July 1, 2021 direct deposits are allowed on current and prior tax year returns, this includes IMF prior year original returns. Direct questions regarding refunds to the toll-free IRS Refund Hotline at 800-829-1954. Taxpayers can also check the status of their refund through "Where's My Refund" on the IRS web site and through IRS2GO (English and Spanish) application for smart phones. SeeIRM 21.4, Refund Inquiries, for additional information.

(1) Employees must remain aware of Identity Theft (IDT) to relieve taxpayer’s burden and eliminate potential fraud. EXAMPLE: Taxpayer’s Social Security Number (SSN) or other identifying information was used without their permission. For additional information regarding IDT review, refer to IRM 25.23, Identity Protection and Victim Assistance.

(2) If you suspect you have an Identity Theft (IDT) issue, escalate the interaction to the IDT Research Provider Group for research and possible referral to Return Integrity and Compliance Services (RICS). See IRM 3.42.10.14.19, Identity Theft, for more details.

(1) The Archival Retrieval Facility (ARF) was used to store e-file returns up to 1998. However, the ARF system no longer exists. Tax Year 1998 returns that were not identified as needing to be retained via CFO-4-0449 were deleted from the database January 2005.

(2) The Tax Return Data Base (TRDB) replaced the ARF for storing e-file returns. The return data will be available through CC TRDBV for six years after the end of the processing year. Returns will be retained longer if they meet the Collection Statute Expiration Date (CSED) retention requirements as determined by Master File processing.

(1) After IRS acknowledges the return was accepted, the following special processing conditions may cause a direct deposit request to be dishonored if the return meets any of the following Refund Review criteria:

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• A Power of Attorney (POA) indicator exists on Master File, directing the refund be sent to, but not cashed by, the POA; and

• The financial institution cannot credit the account specified in the Direct Deposit refund request.

(2) The IRS will allow only up to three direct deposits to a single routing and account number. The IRS will itself dishonor subsequent direct deposit requests to the same account and issue the entire tax refund by paper check to the address on the tax return. The IRS will also mail a CP 53, No Direct Deposit of Refund Check, Check in the Mail, notice to the taxpayers explaining what has happened and why. Refer to http://www.irs.gov/Individuals/Direct-Deposit-Limits.

(3) Any inquiries from an Electronic Return Originator (ERO) or taxpayer (TP) about the status of a direct deposit on an accepted return should be referred to the toll-free IRS Refund Hotline 800-829-1954 or IRS Customer Service at 800-829-1040. Taxpayers can also check the status of their refund through "Where’s My Refund" on the IRS web site and IRS2GO (English and Spanish) for smart phones.

(1) Taxpayers filing an electronic return using the Self-Select PIN method or the Practitioner PIN method can file an electronic, paperless tax return.

(2) Instructions forForm 8879, IRS e-file Signature Authorization, andForm 8878, IRS e-file Signature Authorization forForm 4868 or Form 2350, require the ERO to retain these forms in their file for three years from the return due date or IRS received date, whichever is later. EROs are instructed not to send them to the IRS unless requested to do so. See IRM 3.42.5.7.1.4, Processing Authorization Forms Submitted to IRS in Error.

(1) The taxpayer will use Commercial Off The Shelf (COTS) tax preparation software or software available by electronic transmission to create an electronic income tax return using a personal computer internet connection. Online returns will be transmitted to IRS through the online filing company. The online filing company will transmit all online returns from taxpayers to the appropriate Submission Processing Campus within 24 hours; retrieve the taxpayer acknowledgment and provide the acceptance and rejection notification to the taxpayer. Online filing companies will translate IRS reject codes into language easy for taxpayers to understand and provide assistance in the correction process as a service to their clients.

(2) Online taxpayers can e-file their individual income tax returns only if the returns are signed electronically using the Self-Select PIN. Online taxpayers will use Form 8453, U.S. Individual Income Tax Transmittal for an IRS e-file Return, to submit required supporting paper documents listed on the Form 8453to the appropriate Submission Processing Campus.

(3) Refunds should be in the taxpayer's account (if Direct Deposit is requested), within 3 weeks. Questions regarding refunds should be directed to the toll-free IRS Refund Hotline at 800-829-1954. Taxpayers can also check the status of their refund through "Where's My Refund" on the IRS web site and through IRS2GO (English and Spanish) application for smart phones.

(1) Receipt and Control Operations will pull, sort and batch all incoming Form 8453, U.S. Individual Income Tax Transmittal for an IRS e-file Return, according to procedures contained in IRM 3.10.72, Receiving, Extracting, and Sorting.

(2) Receipt and Control Operations will sort and route the following Form 8453 to e-help using Form 12305, Routing Code Slip.

• Form 1040 series return attached

• Prior Year

• Other

(3) Form 8453 receipts with Form 1040series return attachments should be worked expeditiously by e-help.

(4) Form 8453 attachments that do not require additional actions, will remain attached to Form 8453. Refer toIRM 3.10.72, Receiving, Extracting, and Sorting, for routing of attachments that require additional action.

(5) Form 8453 receipts are processed using a Form 8453 Document Locator Number (DLN). The two-digit file location code will be the same as paper documents numbered by the Submission Processing Campus. The tax class will be "2", and the document code will be "59." (See Figure 3.42.5-1) TheForm 8453 DLN will not be the same as the return DLN.

(6) Tax Years 2008 through 2023 Form 8453receipts will be numbered using blocking series 000-949 and Form 8453-OLreceipts will be numbered using blocking series 300-999.

(1) Prior year Form 8453should not be processed with current year Form 8453. The Receipt and Control Operations will route all prior year Form 8453to e-help.

(1) Online taxpayers filing an electronic return must use the Self-Select PIN method to sign their return. SeeIRM 3.42.5.8.2, Attaching Documents to Electronic Returns, regarding attaching documents to electronic returns.

(2) Research IDRS to verify the year of Form 8453.

(3) If Form 8453was intended for current year, edit year on Form 8453and forwardForm 8453 for regular processing.

(1) A cross-check is performed by the Tax Return Database (TRDB) to match theForm 8453 SSN with the SSN of the accepted electronic return.

(1) An electronic return record is created in TRDB when an electronic return is acknowledged as accepted by the IRS. If a required Form 8453 is received for the same SSN, it will be displayed on IDRS CC TRDBV and CC R8453 with an SSN definer.

(1) The TRDB-R8453 generates various 8453 related files and reports. Below is a listing of only those reports that are worked in e-help.

• Outstanding Error Listing (Command Code R8453).

• DLN Block Listing (Command Code R8453).

• Correction History Listing (Command Code R8453).

• Generated 8453 Charge-outs Listing (Command Code R8453).

(1) IDRS CC ELFUP is used to correctForm 8453processing errors or to update the R8453 record.

• Action Codes A, C, and D and Definer Code R are used to update the Outstanding Error Listing for Tax Year 2008 and subsequent years.

• Action Code D removes the deleted DLN from the TRDBV display.

Action Requested	Action Code or Definer Required
ADD the 8453 DLN Record	Action Code A
CHANGE the 8453 DLN Record	Action Code C
DELETE the 8453 DLN Record	Action Code D
REPLACE/Correct the 8453 SSN Record	Definer R

(2) Command Code ELFUP should be restricted to e-help employees. A maximum of 11,000 ELFUPs are allowed per session.

(3) ELFUP actions will be listed on the Correction History Listing and CC R8453 with an SSN definer (Tax Year 2004 and subsequent).

(1) The Outstanding Errors Listing shows the errors that occurred through IDRS CC ELFUP or Integrated Submissions and Returns Processing (ISRP) runs. The Outstanding Errors Listing will be researched using IDRS CC R8453, definer AN3, or AU3 or MS3. The input source codes are ELFUP or ISRP. Totals may be researched using IDRS CC R8453 with definer TT3.

(2) A listing of Outstanding Errors for an individual taxpayer's Form 8453record will be included in the screen display of CC R8453 with an SSN definer. Invalid SSN errors will only be included on the Outstanding Errors Listing since a CC R8453 request for an invalid SSN will not be considered a valid request.

(3) TRDB will generate Form 4251, Return Charge-Out, for Form 8453errors. The charge-outs will be generated daily for current day errors. A daily listing of the generated charge-out requests can be researched using IDRS CC R8453 with definer AN1 or AU1. Totals may be researched using IDRS CC R8453 with definer TT1.

(4) Error messages appearing on the Outstanding Errors Listing include:

• Invalid SSN

• Invalid FLC

• Invalid Tax Class

• Invalid Doc Code

• Invalid Julian Date

• Day GT Current Date

• Duplicate DLN/SSN

• Duplicate DLN

(5) After Outstanding Errors have been corrected,Form 8453 should be routed to the Files area.

(1) The DLN Block Listing will appear on Integrated Data Retrieval System, (IDRS) Command Code (CC) R8453 using definer AU4. Definer Codes AU4 can also be researched with a Julian date. The Listing will show the error that occurred through IDRS CC ELFUP or Individual Shared Responsibility Payments (ISRP). The Listing is also referred to as the Cycle Proof Listing (CPL). This list is used to verify blocks input by ISRP.

(2) The Tax Return Database (TRDB) will generate Form 4251, Return Charge-Out, for theForm 8453 ISRP errors identified as DLN errors. The charge-outs will be generated daily for current day errors. A daily listing of the generated charge-out requests can be researched using CC R8453 with definer AU1. Totals may be viewed by using CC R8453 with definer TT1.

(3) Error messages appearing on the DLN Block Listing include:

• Invalid List Year

• Invalid File Location Codes (FLC)

• Invalid Tax Class

• Invalid DOC Code

• Duplicate DLN/SSN

• Duplicate DLN

• DLN Gap

(4) ResearchForm 1332, Block and Selection Record, against the DLN Report to determine the correct DLN.

(1) The listing may contain blocks that appear to contain more than 100 documents.

(1) TRDB-R8453 will create a daily Correction History Listing of corrected 8453 SSNs and DLNs. The Correction History Listing will be researched using IDRS CC R8453, with Definer Code AU2. Definer Code AU2 can also be researched with an employee-ID. Totals may be researched using IDRS CC R8453 with definer TT2. Correction History for a taxpayer's 8453 Record will also be displayed using CC R8453 with an SSN definer.

(2) For an INVALID SSN ERROR, the 8453 SSN input to IDRS CC ELFUP must be zeros.

(3) For a DUPLICATE SSN/DLN ERROR, all instances of the duplicated 8453 DLN and SSN within the Campus will be applied except for the earliest occurrence.

(4) For CC ELFUP Action Code A, the change status will be identified as APPLIED and the action description ADD for each input.

(5) For CC ELFUP Action Code C, the change status will be identified as APPLIED and the action description CORRECTED when the ELFUP 8453 SSN and 8453 DLN is equal to the transcribed 8453 SSN and the 8453 DLN. The change status will be identified as NOT FOUND when the ELFUP 8453 SSN and 8453 DLN are not equal to the 8453 SSN and DLN which are stored on the TRDB database and displayed within IDRS CC R8453.

(6) For CC ELFUP Action Code D, the change status will be identified as APPLIED and the action description VOIDED when the ELFUP 8453 SSN and 8453 DLN is equal to the transcribed 8453 SSN and the 8453 DLN. The change status will be identified as NOT FOUND when the ELFUP 8453 SSN and 8453 DLN are not equal to the 8453 SSN and 8453 DLN which are stored on the TRDB database and displayed within IDRS CC R8453.

(7) For CC ELFUPR, the change status will be identified as APPLIED and the action description REPLACED when the ELFUP 8453 SSN and 8453 DLN are equal to the transcribed 8453 SSN and 8453 DLN. The change status will be identified as NOT FOUND when a transcribed 8453 SSN and 8453 DLN are not equal to the 8453 SSN and 8453 DLN which are stored on the TRDB database and displayed within IDRS CC R8453.

(8) For invalid DLN blocks that are re-numbered and re-input through ISRP, the change status will be identified as "RE-INPUT".

(1) Access to an individual taxpayer'sForm 8453 record may be researched using IDRS CC R8453 with a valid SSN definer.

(2) Data displayed for the taxpayer will include:

• 8453 correction history

• 8453 errors

• TRDB generated charge-outs

• The primary (and secondary) name

• The corresponding electronic return spouse SSN

• Filing status

• Return DLN

• Return DCN

• Return received date

• Input source

• Adjusted gross income

• Total tax

• Amount withheld

• Refund/balance due amounts

• Incomplete Form 8453 received (if applicable)

• Letter dates (if applicable)

• Undeliverable Letter 2936/Letter 2936A(if applicable)

(1) Acceptable attachments to be associated with Tax Year 2023 Form 8453 Transmittal include:

• Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes

• Form 2848, Power of Attorney and Declaration of Representative (or POA that states that the agent is granted authority to sign the return)

• Form 3115, Application for Change in Accounting Method

• Form 3468, Investment Credit

• Form 4136, Tax Credit for Federal Tax Paid on Fuels

• Form 5713, International Boycott Report

• Form 8283, Noncash Charitable Contributions, Section A, (if any statement or qualified appraisal is required) or Section B

• Form 8332, Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent

• Form 8858, Information Return of U.S. Persons with Respect to Foreign Disregarded Entities (FDEs) and Foreign Branches (FBs)

• Form 8864, Biodiesel and Renewable Diesel Fuels Credit

• Form 8949, Sales and Other Dispositions of Capital Assets

(2) Acceptable attachments to be associated with Tax Year 2014 through 2022 Form 8453 Transmittal include:

• Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes

• Form 2848, Power of Attorney and Declaration of Representative (or POA that states that the agent is granted authority to sign the return)

• Form 3115, Application for Change in Accounting Method

• Form 3468, Investment Credit

• Form 4136, Credit for Federal Tax Paid on Fuels

• Form 5713, International Boycott Report

• Form 8283, Noncash Charitable Contributions, Section A, (if any statement or qualified appraisal is required) or Section B

• Form 8332, Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent

• Form 8858, Information Return of U.S. Persons with Respect to Foreign Disregarded Entities (FDEs) and Foreign Branches (FBs)

• Form 8864, Biodiesel and Renewable Diesel Fuels Credit

• Form 8885, Health Coverage Tax Credit (obsolete for Tax Year 2022)

• Form 8949, Sales and Other Dispositions of Capital Assets

(3) If attachment(s) toForm 8453 Transmittalare received and there is no record of aForm 8453, prepare an appropriate tax year's Form 8453 and attach the document(s) to it. If attachments were for a prior tax year, follow IRM 3.42.5.7.4.2,Procedures for Prior Year Transmittal Forms 8453 Tax Year 2016 through 2022. If attachment(s) are for the current processing year, route the Form 8453 to Receipt and Control.

(1) Substitute Forms 8453 are permitted if they have been submitted to the Substitute Forms Program for review and approval and must meet specifications outlined in Publication 1167, General Rules and Specifications for Substitute Forms and Schedules.

(2) When the requests are received, an analyst reviews the form to determine if it can be used as a substitute. When the form is approved, a letter is sent to Providers notifying them of the approval and the number assigned to the substitute form. This number should be located on the bottom left corner of the form. If the form is rejected, a letter is also sent advising the Provider of the reasons for rejection.

(3) Receipt and Control Operations will send unprocessable substitute forms to e-help. When received, the e-help Tax Examiner will inform their Lead, and request manager’s approval to contact the Substitute Forms Program to verify that the Form 8453 was approved.

(4) Monitor Providers who continuously submit unapproved substitute forms using local procedures and report to management to determine further action.

(1) Form 8453are processed by a unique DLN. This DLN is not the same as the return DLN.

(2) Form 8453 are numbered with Tax Class 2 and Document Code 59. The Filing Location Code (FLC) will be the same as for a paper document for that Submission Processing Campus.

(3) If Form 8453 is required, it can be requested by:

• Entering IDRS CC ELFRQ with Action Code 2,

• Notating “Please pull 8453” in the remarks section of IDRS CC ESTAB, or

• Forms 8453 for TY2003 and subsequent years can be requested by using IDRS CC ESTAB; using the 8453 DLN available on CC TRDBV

(4) For Tax Year 2002 and prior, Form 8453DLN information is no longer available using IDRS CC ELFRQ. If no DLN information is available, thenForm 8453cannot be requested from Files.

(1) When the taxpayer or ERO submits miscellaneous documents or correspondence to e-help that requires association with an electronic return, the miscellaneous documents must be associated with the renumbered return DLN or theForm 8453 DLN. Documents or correspondence cannot be attached to the electronic return DLN.

(2) Determine if additional documents and attachments require additional action by EPSS or other units. SeeIRM 3.10.72, Receiving, Extracting, and Sorting, for reference about attachments that may require additional action by other units.

1. If a determination can be made that additional documents and attachments don't require additional action by EPSS or other units, then discard the additional attachments as "classified waste". Return original copies of marriage documents, birth certificates, death certificates and original identification documents to the taxpayer or ERO using Form 14219, Return of Documentation to the Taxpayer..

2. If additional documents and attachments require action by other units, do not destroy attachments nor return original documents. Route package back to RCO. Follow your Form 8453 clearance process. In the routing slip, include an indication that the Form 8453 has been addressed and indicate which additional attachments may require their attention.

(3) If the return has been renumbered:

1. Complete Form 9856, Attachment Alert, using the renumbered DLN.

2. Route to the Files Unit where the Form 8453 was filed.

(4) If the return has not been renumbered, research IDRS CC TRDBV for theForm 8453DLN:

1. If aForm 8453 DLN is present, prepare Form 9856, Attachment Alert, using theForm 8453DLN and send the materials to be associated to the Files Unit.

2. If a Form 8453 DLN is not present or the electronic return was filed with a PIN signature method, route to Adjustments requesting input of a TC 290 adjustment using a non-refile blocking series and route to the File Unit upon completion of the adjustment action.

(1) Combined Federal/State (CF/SF) electronic filing is one of the IRS programs in support of burden reduction for the tax preparation community and the taxpayers it represents.

(2) The IRS functions primarily as a "data conduit" for state returns filed electronically. The term "data conduit" is used to define a strictly controlled process to receive, temporarily store and then provide correctly formatted data to the state.

(1) EFTPS offers the following integrated e-file/e-pay options:

• Electronic Funds Withdrawal (EFW) (direct debit)

• Credit/debit cards

(2) For general information about EFTPS, see IRM 21.2.1.47, Electronic Federal Tax Payment System (EFTPS). EFTPS payment information can be researched using the Electronic Funds Transfer (EFT) number (see IRM 3.17.277.5.3, EFT Number) and by researching Command Code EFTPS (see IRM 2.3.70, Command Code EFTPS).

(1) These procedures will be implemented at the discretion of the Submission Processing Campus Director and/or Computing Center Director. When implementation is necessary, the Submission Processing Campus Director will contact the Directors, Field Assistance, Return Preparer Office, Chief Information Officer (Modernization Information Technology Services), and Communications. Communications will be provided with specific information, as described in this IRM.

(2) The unaffected Enterprise Computing Center will become the backup for the disabled center. ECC-MTB processes electronic returns for ANSPC, AUSPC, and PSPC. ECC-MEM processes returns for KCSC and FSPC.

(3) If a Submission Processing Campus encounters a disaster that affects a work area, follow the Disaster Recovery Plan/Contingency Plan created by Electronic Products and Services Support (EPSS) HQ and the e-help Desk Operation.

(4) All e-file related mail will be handled according to each Submission Processing Campus's Disaster Recovery Plan.

(1) The Submission Processing Campus Director will contact the Directors of Electronic Products and Services Support (EPSS), Return Preparer Office (RPO), Chief Information Officer (CIO), and the Submission Processing Campus Communications Office.

(2) In the event of a backlog, the Submission Processing Campus Director will detail additional personnel from Submission Processing Campuses and Territory Offices to the affected campus.

(3) If there is a loss of all telephone lines in the Submission Processing Campus and it is determined the loss of telephone service will be for more than 24 hours, the contingency plan can be implemented at the option of the Submission Processing Campus Director.

(1) The MeF system utilizes a modernized, internet-based electronic filing platform. This transaction-based system allows tax return originators to transmit returns electronically to the IRS in real-time, improving turnaround times.

(2) MeF allows for a paperless process, receiving transmissions in an XML format. Returns flow into the MeF System through the internet. All transmissions originate from internet filers (received through the Integrated Enterprise Portal (IEP) infrastructure) and are delivered to the MeF system located in the Enterprise Computing Center at Martinsburg (ECC-MTB) for processing.

(3) The MeF e-file Program is transmitted electronically using the following two transmission methods:

• Application 2 Application (A2A) and

• Internet Filing Application (IFA).

(1) The following lists the benefits of using the MeF system and explains how e-file processing is impacted:

• Faster acknowledgment - Transmissions are processed upon receipt and acknowledgments are returned in near real-time. No more waiting for once or twice daily system processing cycles.

• Standardizes the XML schema format across all MeF-related form families eliminating the need for separate modification to multiple schema packages.

• Provides a "universal description" of common forms, eliminating variations in record layout formats.

• Stores accepted tax return data on the Modernized Tax Return Data Base (M-TRDB) and allows internal viewing of the return through the Return Request and Display Subsystem.

• More Explicit Error Conditions - Error explanations (Business Rules) pinpoint the location of the error in the return and provide complete information in the acknowledgment file that is passed back to the transmitter. Under the current 1040 e-file program, one error code may apply to multiple types of e-file error conditions. MeF error codes use simple wording to clarify each error that triggers a rejection (atomic rules).

• Uses SOAP (Simple Object Access Protocol), the industry standard protocol for XML transmissions, eliminating TranA, TranB, Recap and Summary Records required of IRS Proprietary transmission protocol.

• Year Round Filing – Returns filed through MeF can be submitted year round, except during production shutdown periods.

• Balance due returns can be filed and, at the same time, authorize an electronic funds withdrawal from your bank account. Payments are subject to limitations of the federal tax deposit rules.

• Binary attachments - The MeF program allows forms not already developed in XML to be attached to the electronic submission to accommodate late legislation and other unscheduled form changes. Forms can be submitted in Portable Document Format (PDF). Examples of binary attachments are birth certificates, police reports, photos, notarized and insurance statements, etc.

• Able to file amended return for Form 1040 and Form 1040-SR.

• Future implementation of superseded and amended returns.

(1) The MeF system is deployed on the Security and Technology Infrastructure Release (STIR). STIR provides a set of common services for use by the MeF application. These services include:

• Application Messaging and Data Access Services (AMDAS)

• Enterprise Directory and Authentication Services (EDAS) and

• Security Audit and Analysis System (SAAS).

(2) The AMDAS and EDAS systems are common services, which provide:

• Personalization, authentication, authorization, and message screening services

• Capability to connect mid-tier applications to the mainframe by making a simple function call.

(3) The Security Audit and Analysis System (SAAS) system provides IRS Cyber Security and the Treasury Inspector General for Tax Administration (TIGTA) with a system that collects, stores, and reports on audit trail records.

(4) The MeF system architecture allows for a single application server, or it is scalable to multiple servers to handle future growth without impact to the architecture. To minimize changes in the future, the MeF system relies on industry standards such as the XML schema. The XML schema and the packaging designs are flexible enough to handle both text and non-ASCII data.

(5) The MeF System consists of the following 5 Subsystems:

• Transmission File and Return Processing Subsystem – Processes transmission files and returns, which includes transmission file retrieval and validation, return validation, generation of code and edit data, and generation of acknowledgment files. See below for more information.

• Return Request and Display Subsystem - Displays tax return data to authorized IRS personnel through the Employee User Portal (EUP).

• Database and System Utilities Subsystem - Updates the MeF database with information from the source IRS database systems.

• Reporting Subsystem - Generates management reports for viewing and printing. Reports can be generated in real time by authorized personnel or in a batch mode. Reports can only be viewed and printed by authorized personnel through the Employee User Portal (EUP).

• Interface Processing Subsystem - Translates and sends data from the e-file system to the targeted IRS systems.

(6) The Transmission File and Return Processing Subsystem consists of the following business components:

• Transmission Processing - Validates transmission files and saves transmission file content and any errors detected during validation.

• Acknowledgment Generation - Retrieves transmission and return validation results, assembles the results into acknowledgment files, and writes the files to e-File shared storage.

• Return Validation - Validates returns, which includes both XML schema validation and business rule validation.

• Code and Edit - Generates code and edit data for each accepted return.

• Modernized Tax Return Database (M-TRDB) Store - holds tax returns and associated data in the M-TRDB system.

• Internet Filing Application (IFA) - Transmission channel through the Integrated Enterprise Portal (IEP) used by Large Taxpayers and Transmitters to submit MeF returns.

• Application to Application (A2A) - Transmission channel used by transmitters that build and register their systems to transmit directly to MeF.

(1) The RRD application displays specific tax return and status information for tax returns processed by the Modernized e-File (MeF) application. Access to RRD is through the Employee User Portal (EUP).

(2) Access to RRD is based on portal-defined permissions by requesting the BEARS user role MEFHLP_PR (MEF-EUP).

(3) MeF Roles allow the ability to view 100% of the tax return data including forms and schedules as they appear on paper and the ability to view all attachments, including binary attachments.

(4) RRD, as well as, all other EUP applications has the following password and account expiration settings:

• Account inactivity expiration setting: 720 days

• Password expiration setting: 180 days

• Regarding purges: There is currently no purge requirement and/or process for EUP accounts when expired. However, the accounts will be marked disabled with a reason of account or password expiration.

(1) Returns filed through MeF can be submitted most of the year, except during production shutdown periods.

(2) Fiscal year returns cannot be filed through MeF.

(3) MeF will allow filing of prior year 1040 family of returns (exception: Forms 2350 and 4868 extensions must be filed on or before the appropriate deadline of the current filing season). The MeF platform will accept returns for the current tax year and two prior tax years. For example:

• In January 2024, 1040 MeF will accept Tax Years 2021, 2022 and 2023.

• In January 2025, 1040 MeF will accept Tax Years 2022, 2023 and 2024.

(4) The prior year’s software is required to file a prior year return. Only the forms accepted for a particular tax year are accepted.

(5) For the current year, the Form 4868, Form 2350, Form 1040, Form 1040-SR, Form 1040-NR, Form 1040-SS and the most common forms and schedules can be filed through the MeF platform. See listing found in IRS.gov, titled: Tax Year 2023 Form 1040 Series Forms and Attachments.

(6) MeF will accept electronic amended returns, Form 1040-X,Amended U.S. Individual Income Tax Return, for Form 1040 and Form 1040-SR, for the current tax year and two prior tax years. MeF will also accept amended returns for Form 1040-NR and corrected returns for Form 1040-PR (for Tax Years 2021 and 2022), and Form 1040-SS for tax year 2021 and forward.

(1) The transmission perfection period for Form 1040 family returns is five calendar days.

(2) For timely filed Tax Year 2023 Form 1040 family returns:

• April 20, 2024 is the last day for retransmitting rejected timely filed Form 1040 family returns (Form 1040-NR with effectively connected income).

• June 22, 2024 is the last day for retransmitting rejected timely filed Form 1040 family returns (Form 1040-NR with non-effectively connected income) and/or Form 4868 extensions to meet overseas exception and Form 2350.

• October 20, 2024 is the last day for retransmitting rejected timely filed Form 1040 family returns on extension from Form 4868.

(3) If an e-filed return cannot be perfected and retransmitted due to rejection, the taxpayer must file a paper return. For that return to be considered timely, the paper return must be filed by the later of:

• The due date of the return

• Ten calendar days after the date the IRS gives notification that it has rejected the electronic portion of the timely filed return

(4) Taxpayers should include an explanation in the paper return as to why they are filing the return after the due date. Refer to Publication 1345 for guidance.

(1) Transmitters use the internet to transmit electronic return data to the MeF system. The design of the Internet Filing Application (IFA) and Application to Application (A2A) features Web Services-Interoperability (WS-I) security standards as discussed in more detail below.

(2) The IRS IT Cyber Security organization ensures all IRS systems used to receive, process and store tax return data are secure. All access to tax return data is protected, fully controlled, monitored, verified, and logged for analysis of potential abusive or malicious purposes.

(3) OMB Circular A-130 and the Federal Information Security Management Act (FISMA) (Title III of the E-Government Act (P.L.107-347)) require major applications such as MeF to undergo a Certification and Accreditation (C&A) Process.

• Certification is a formal review and test of the security safeguards implemented to determine whether the system provides adequate security that is commensurate with the risk of operating the system on the IRS information technology infrastructure.

• Accreditation is the formal authorization by the Executive Level Business Owner responsible for the operation of the MeF system and the explicit security.

(4) Specific guidance is provided by various National Institute of Standards (NIST) and other special publications (the "800" series). The process must include formal review and testing of the design and implementation of the system's security controls. The IRS IT Cyber Security organization and the business system owner are jointly responsible and actively involved in completing the IRS C&A Process for MeF.

(5) IFA and A2A are hosted within the IRS Modernized System Infrastructure and are accessed through the Integrated Enterprise Portal (IEP). Transmitters using IFA are required to use their e-Services username and password to log into IEP. They also select their Electronic Transmitter Identification Number (ETIN) prior to transmitting returns. Once the transmitter successfully logs into the IEP, the Secure Socket Layer (SSL) Handshake Protocol allows the IEP and transmitter to authenticate each other and to negotiate an encryption algorithm and cryptographic keys before the first byte of return data is transmitted. This connection is private. The transmitter’s Browser and the IEP negotiate a secret encryption key for encrypted communication between the transmitter and the MeF system. This secret key is shared only between the transmitter and the IEP and is not known to any individual. The transmission is part of a secure communications protocol HTTPS/SSL. The strength of the encryption key used determines the degree of difficulty for anyone to decode the key and thereby decode the return data. IRS uses SSL 3.0 128-bit encryption for access to the IEP. The secure SSL tunnel also protects the return data from being intercepted while in transit.

(1) After the preparation of a tax return is complete and signed by the appropriate person, tax preparation software, which has been approved by IRS for electronic filing, will provide the necessary instructions to "originate" the electronic submission of the return and authorize the filing of the return via IRS e-file. During this process, the electronic return data is converted into the format defined by IRS for electronic filing.

(1) IRS Authorized e-file Providers may choose to transmit directly to IRS or use a third-party transmitter. Transmitters use the internet to transmit electronic return data to the IRS Modernized e-File (MeF) system. IRS included two internet options in the design of MeF. Internet Filing Application (IFA) and Application to Application (A2A) were designed to meet the needs of registered transmitters who send large complex returns. The design of the IFA and A2A features Web Services-Interoperability (WS-I) security standards as discussed in more detail in IRM 3.42.5.15.1,Security During Transmissions.

(1) A critical part of the MeF design was the IRS decision to use an XML format for electronic return data. The XML format ensures the electronic return data transmitted to IRS meets all required specifications and allows MeF Systems to process and view the electronic return data. The following is a brief explanation of how electronic data received by IRS is converted to a tax return.

1. Each line or data element on every IRS form is given an XML name tag.

2. Every instance of supporting data is defined and given an XML name tag.

3. IRS and/or contractors use the name tags to create XML schemas.

4. IRS develops a set of Business Rules to validate the return after the return passes the XML validation.

5. IRS provides the XML schemas and Business Rules to software vendors.

6. Software vendors use the XML schemas and Business Rules to create the electronic portion of their tax preparation software.

7. Software vendors are required to test their tax preparation software with IRS and MeF Systems to ensure it can correctly format and transmit electronic data to IRS.

8. After return preparation is complete and acknowledged, the return data is output into the specified XML format for electronic filing.

9. IRS validates the transmitted files against the XML schemas and Business Rules in the MeF production systems.

10. Returns that successfully pass validation are considered "Accepted" and forwarded for additional processing to the IRS systems used to process paper returns.

11. 100% of the electronic return data is also stored in an official IRS repository and may be viewed by authorized IRS employees using XML stylesheets.

12. IRS provides copies of the XML stylesheets on IRS.gov where they may be incorporated into software vendor or corporation programs for viewing the return.

(1) The Modernized e-File (MeF) programs go through several stages of review and testing before they are used to process live returns. When new requirements and functionality are added to the Assurance Testing System (ATS) and the Production System, testing is performed by IRS' Software Developers and by IRS' independent testing organization. This testing ensures that the electronic return data can be received and accurately processed by MeF Systems. When an IRS tax form is changed and affects the XML schema, the entire development and testing processes are repeated.

(1) The Modernized Tax Return Database (M-TRDB) will only receive information on all MeF returns that are accepted for processing. Rejected MeF returns will be stored for one year on the MeF System.

(2) M-TRDB will store the following:

• Accepted Returns

• Tax Return Document Locator Number (DLN)

• Filer Information (Taxpayer Identification Number (TIN), Name Control and Type Code)

• Code and Edit Data

• Data Perfection Corrections to the Return (Change History)

• Generalized Mainline Framework (GMF) Data

• Processing Status and

• Binary attachments.

(3) MeF returns and all attachments including binary attachments are displayed via the web browser. The entire tax return has the appearance of a paper return. Additionally, the tax return is displayed with a Test/Production or Accepted/Rejected watermark.

(4) MeF IMF Accepted Returns will be stored in M-TRDB 7 years and Rejects will be stored in MeF for 1 year.

(5) M-TRDB is available 24 hours a day, 7 days a week (24X7) with minimal scheduled or unscheduled down time. M-TRDB provides extract capability of tax return data for certain organizations.

(6) Users can request a print of the MeF tax return using the web browser (through the EUP). From the print option, the user is presented with a list of items that can be printed, such as:

• Entire tax return

• Binary attachments

• Individual forms

• Acknowledgments, etc. and

• Schedules.

(7) MeF returns show the caption e-File GRAPHIC print-DO NOT PROCESS on the printed accepted tax return.

(1) Listed below are other applicable IRMs, user guides and reference documents associated with MeF:

• IRM 21, Customer Account Services

• IRM 3.42.4, IRS e-file for Business Tax Returns

• IRM 3.42.7, EPSS Help Desk Support

• IRM 3.42.8, E-Services Procedures for Electronic Products and Services Support (EPSS)

• IRM 3.42.10, Authorized IRS e-file Providers

• MeF Return Request and Display User Guide

• Modernized e-File Return Request and Display (RRD) Course 29749 (Integrated Talent Management (ITM))

• Publication 1345, Handbook for Authorized IRS e-file Providers of Individual Income Tax Returns

• Publication 1436, Assurance Testing System (ATS) Guidelines for Modernized e-File (MeF) Individual Tax Returns

• Publication 3112, IRS e-file Application and Participation

• Publication 4163, Modernized e-File (MeF) Information for Authorized IRS e-file Providers for Business Returns

• Publication 4164, Modernized e-File (MeF) Guide for Software Developers and Transmitters.

(1) This section will provide a general overview of the means for receiving and verifying the filing of electronically filed returns at each of the campuses and the applicable procedures necessary to resolve processing problems encountered. The e-help Manager, as applicable, must ensure these procedures are performed by the receiving e-help Desk site.

(2) Once the application is received and testing is completed, participants are ready to file "live"electronic returns.

(3) The instructions for live processing are identical to those used for assurance testing along with those described below and in the following sections.

(4) E-help Desk assistors must:

• Open an Interaction and notate required remarks in the interaction on e-help Support System (EHSS).

• Request the MeF Return using the RRD Help Desk Application. (Search by EIN, EFIN, ETIN, Submission ID, DLN or SSN.)

• Review the Business Rules error displayed on the Acknowledgment or return.

• Explain the reason the return rejected to the caller. For further explanation of a Business Rule, review Knowledge Base Solution ID on EHSS.

• Document all comments and contacts in the EHSS Interaction.

• Monitor the Applicant’s Interaction on EHSS until issue is resolved, if applicable.

• Close Interaction or, if unable to resolve the issue, escalate the case to the provider group listed in the solution. If no provider group listed in solution to escalate and you are unable to resolve, escalate to the lead provider group for your site. See IRM 3.42.7, EPSS Help Desk Support,for the appropriate procedures to refer Interactions.

(5) When researching MeF Returns, the e-help Desk will access MeF data through assigned EUP roles. Via the MeF RRD Help Desk, e-help Desk assistors can:

• view acknowledgments (Rejected and Accepted)

• view an index of what is attached to the return

• view the return

• view Submission and Manifest XML

• print the acknowledgments and returns

• generate and view reports (if access is approved by management).

(1) At the bottom of the "IRS Submission Details" screen there will be a tab named "View NAP Request/ Response". Once selected, it will show the data needed to work a NAP reject.

(1) This section provides information for completing the MeF Assurance Testing System (ATS) process. For all MeF Forms, refer toPublication 4164, Modernized e-File (MeF) Guide for Software Developers and Transmitters. Form 1040/1040-NR MeF testing information can be found inPublication 1436, Assurance Testing System (ATS) Guidelines for Modernized e-File (MeF) Individual Tax Returns.

(2) All Software Developers are required to perform MeF System testing. MeF Assurance Testing System (ATS) begins October 23, 2023 for Tax Year 2023.

(3) New participants should notify the IRS e-Help Desk at 866-255-0654 or by e-mail at IRS.e-helpmail@irs.gov when they are ready to test.

(4) Prior to testing, all Software Developers and Transmitters must receive, through the application process, the following:

• Electronic Transmitter Identification Number (ETIN)

• Electronic Filing Identification Number (EFIN) and

(5) The Transmitter must complete an error-free Communication Test by transmitting one accepted return. The e-help Desk assistor will:

• Verify the return was accepted

• Verify the software contains a valid and current Software Identification Number, and

• If needed, move the ‘Forms Transmission Status’ on the ‘Application Summary’ to production (one-time event).

(6) Communications Testing with approved software begins any time after October 23, 2023:

• If the transmitter will be sending submissions through IFA, the transmitter must perform the communications test through IFA.

• If the transmitter will be sending submissions through A2A, the transmitter must perform the communications test through A2A.

• If the transmitter will be sending submissions through both portals, the transmitter must perform the communications test through IFA and A2A.

(7) A Software Developer who has passed its ATS software testing requirements will not be required to perform a communications test.

(8) Software Developers will be assigned a test ETIN to be used for software testing. This test ETIN remains in test status and cannot be moved to production status, which enables the Software Developer to test year-round.

(9) Form 1040 MeF testing will include 8 Form 1040 test scenarios and 1 test scenario for each of the following forms: Form 1040-SR, Form 1040-SS, Form 1040-SS(sp), Form 4868, and Form 9465. Form 1040-NR MeF testing will include 5 Form 1040-NR test scenarios. The test scenarios posted on IRS.gov have enough information for the software developers to complete the return but will not include all the computation totals. The 1040 MeF Team will provide separate Answer Keys to Electronic Products and Services Support (EPSS). The Answer Keys will provide the test scenarios with all the completed entries.

(10) Software Developers do not have to support all forms or schedules, nor are they required to support binary attachments (PDF is optional). The forms supported are listed on the online Questionnaire completed by the Software Developer at the beginning of testing. To create, edit and submit questionnaires, authorized users must be listed on the IRS e-file application and have one of the following roles:

• Principal or user granted Principal Consent authority or

• Responsible Official or Delegated User with Add & Change Software Package Information authority granted

(11) To receive a Software Identification Number (SIN) for each product they plan to test, the Software Developer must follow the steps below to complete the questionnaire:

• Sign-in to their completed e-file application

• Select Organization Role (application must be in completed status)

• Select the Software Packages tab

• Select Add Software Package

• Complete the Add Software Packages pop-up

• Select Save

(12) All electronically filed returns are required to have a Software Identification Number (SIN) transmitted as part of the return. If the number is not provided, the return will reject with MeF Business Rule R0000-904-03. The SIN is designed to identify software products used when transmitting returns to the IRS. It is not used to track the serial numbers of individual software packages.

(13) The SIN assigned to tax preparation packages will be an eight-digit number given during testing. The SIN is generated in the ECDS for each questionnaire submitted. The format of the number is "YYNNNNNN." The "YY" is the two-digit tax year for which the product is being developed. For example, during testing of software to be used for processing year 2024, the two-digit year will be “23” for Tax Year 2023.

(14) Each software package receives its own ID number. For example, if a software company has a Windows tax package, a Macintosh tax package, a Disk Operating System (DOS) Tax package, and a Web tax package, that company will need four distinct software package ID numbers. This will allow the tracking of how errors on different packages are handled from the same company. Once the software packages have passed, the assigned team will update ECDS and move the ETIN to production.

(15) The designated person at each site is responsible for updating the Excel Acceptance Testing Spreadsheet on the SharePoint site with:

1. EHSS IM Case number

2. Company’s Legal Name (if not present)

3. 1st Test Date

4. Pass Date.

(16) The e-help Acceptance Testing Spreadsheet includes the following information:

• EHSS IM Case number

• Company Legal Name (if not present)

• Software Package name

• Whether A2A or IFA transmission method

• Online or Practitioner

• Software Package ID Number (SIN)

• Date of first test submission, and

• Testing passed date.

(1) The e-help Manager or ATS Site Coordinator will complete the following actions, upon receipt of the initial contact for ATS testing from the applicant:

1. Assign an e-help Desk assistor to handle and resolve all problems, throughout the testing, until the applicant is accepted. This can be done by state, district, ETIN, etc.

2. Assign a Back-up e-help Desk assistor in case the primary is not available to ensure continuity in communicating with the applicant.

3. Maintain a list of the e-help Desk assistor's assignments for easy reference.

(2) E-help Desk assistors assigned to handle the processing of the electronic test transmission or the ATS Site Coordinator should complete the following:

1. Open a case on EHSS for each assigned software developer as a *new incident* (IM#) using status “Open - Pending User”.

2. Attempt Initial Contact with developer to confirm participation. Remind them that the questionnaires are available online.

   Note: A minimum of two attempts, using prior year contact information, should be made.

3. Complete and email "IMF Software Testing Contact Template" from EHSS case. Monitor EHSS for test submissions.

(1) This section provides guidelines for the e-help Desk assistors regarding correcting problems, with testing requirements and returns for Software Testing.

(2) Use e-help Support System (EHSS) to provide support to IRS external customers.

(3) Review IRM 3.42.5, IRS e-file of Individual Income Tax Returns, for complete guidelines.

(4) E-help Desk assistors' time spent to help the tester varies as follows:

1. Time needed to help applicants will be different based on what is required by the applicant.

2. Experienced applicants may need minimal help.

3. Less experienced or new applicants may want you to go over every error step-by-step.

(5) E-help Desk assistors should try to coach participants to correct their own errors as much as possible.

(6) E-help Desk assistors should complete the following actions once assigned a Software Developer IM Case:

1. Maintain a record of all the phone calls and e-mails to each applicant via the EHSS Incident. Any time you are unable to obtain the needed information to return a call or e-mail timely, inform the applicant of the status and reason for delay.

2. Keep a record any time an applicant indicates there has been a change to the information we have previously recorded. Ensure the database has been updated via the Incident on EHSS.

3. Approved testing must include the EHSS "Acceptance" letter template informing the SWD that they have successfully completed software testing.

(7) The Lead Tax Examiner will review the records to determine recurring problems.

(1) Approval for a Software Developer as an electronic filer:

• Establishes only that the electronic test transmissions are formatted properly and may be processed by the IRS

• Is not an endorsement of the software by the IRS or the quality of services provided by the Software Developer and

• Does not entitle the Software Developer to electronically file electronic forms unless the Software Developer applies and is also accepted into the electronic filing programs as a Reporting Agent and or as a Transmitter.

(1) The 1040 MeF Fed/State program allows for the filing of individual state returns through MeF. Federal and state returns are sent to the IRS as complete and separate submissions. No data will be transferred or copied from one submission to another. The state return can be sent linked (with the Federal Submission ID referenced in the State Submission Manifest) or unlinked (no Federal Submission ID referenced in the State Submission Manifest). Unlinked state returns may also be referred to as "Stand Alone". Each individual state determines if it will accept only linked state returns or both linked and unlinked state returns. Form 1040-NR will not support linked State returns.

(2) States must use Web Services application-to-application (A2A) communication between MeF and State systems.

(3) The IRS will perform certain validations as described below before the state submissions are made available to the State.

(4) For Fed/State returns which are defined as a federal submission and state linked submission(s) with the IRS Submission ID referenced in the state manifest; if the federal submission is rejected, then the state submission will also be denied and will not be sent on to the State. An acknowledgment with the reason for denial will be sent to the transmitter.

(5) If the federal submission is accepted, then IRS will validate the following on each linked state submission:

• The State can be identified in the state manifest.

• The State indicated in the state submission is a State that is participating in the 1040 MeF Fed/State Program.

• The Electronic Filing Identification Number (EFIN) indicated in the state manifest is a valid EFIN.

• At least one of either the Primary social security number (SSN) or Spouse SSN provided in the state submission manifest matches at least one of either the Primary SSN or Spouse SSN provided in the return header of the linked federal submission.

• The tax year referenced in the state submission manifest matches the tax year of the linked federal submission.

• The linked IRS submission ID is that of an accepted federal return.

• The submission category provided in the state submission manifest matches the submission category of the linked federal return.

(6) If the state data does not pass the validations listed above, then the state return will be denied by the IRS and an acknowledgment with the reason for denial will be sent to the transmitter.

(7) If the state data passes the validations listed above, then MeF takes the following actions:

• MeF checks the SSN and name control of the Primary Taxpayer (and Spouse if applicable) against the IRS SSN and name control database.

• MeF associates the results of the SSN and name control check(s) with the state submission.

• MeF stages the state submission for retrieval.

• MeF provides a status of "Ready for Pick Up".

(8) For State Stand-Alone returns which are defined as a state unlinked submission with no IRS Submission ID referenced in the state manifest, IRS will validate the following on each state submission:

• The State can be identified in the state manifest

• The State indicated in the state submission is a State that is participating in the 1040 MeF Fed/State Program

• The State has authorized unlinked state submissions

• The EFIN indicated in the state manifest is a valid EFIN and

• The tax year specified in the state submission manifest is valid for the current or prior year returns that are being accepted by MeF.

(9) If state data does not pass the validations listed above, then the state return will be denied by the IRS and an acknowledgment with the reason for denial will be sent to the transmitter.

(10) If state data passes validations listed above, then MeF takes the following actions:

• Checks the SSN and name control of the Primary Taxpayer (and Spouse if applicable) against the IRS SSN and name control database

• Associates the results of the SSN and name control check(s) with the state submission

• Stages state submission for retrieval and

• Provides a status of "Ready for Pick Up".

(11) The IRS generated information that will be associated in the zip file of data for state submissions will include:

• Electronic Transmitter Identification Number (ETIN) - the identifier of the transmitter that sent this submission to IRS

• Received Timestamp - the date and time the submission was received by IRS

• Electronic Postmark - the date and time the submission was received by the Transmitter

• SSN Status - the results of the SSN and name control lookup for the Primary Taxpayer and Spouse (if applicable)

• Imperfect Return Indicator (E) on linked state submissions - the taxpayer has requested that IRS accept the federal return even though the dependents’ SSN and name control and/or the Earned Income Qualifying Child SSN and name control did not match and

• Individual Taxpayer Identification Number (ITIN) Mismatch Indicator (M) on linked state submissions - the federal return contains a valid ITIN, and in the same return, a W-2 form contains a valid SSN.

(12) The IRS e-help Desk will provide information on the status of a state return (i.e., Received, Ready for Pick Up, Sent to State, Received by State, Acknowledgment Received from State, Acknowledgment Retrieved) but will not provide information on the acceptance or denial of state returns. For assistance with state returns, EROs can find the State Government Websites page by searching keyword “state” on  www.irs.gov and select the state.

(1) Each individual return type is assigned a Program Code. In addition to Program Codes, MeF IMF returns are also assigned a Master File Transaction (MFT) Code, a File Location Code (FLC), a Tax Class Code, and a Document (Doc) Code, as follows:

• Program Code - a five-digit number

• Master File Transaction Code - a two-digit number that identifies module to which a transaction is posted

• File Location Code - first two-digits in the Document Locator Number (DLN)

• Tax Class Code - identifies type of return and

• Document Code - fourth and fifth digits in the DLN.

(2) Returns filed electronically through MeF are distinguishable from paper returns by a unique FLC as shown as the first two digits of the DLN. The FLCs shown in the tables in Paragraphs 3 and 8 below have been reserved for electronic filing and should never be used for numbering paper forms (with the exception of FLCs 20 and 21, which must be shared with International Paper Processing).

(3) MeF will share the same set of FLCs for electronic returns as shown in the table below.

(4) Electronically filed IMF returns will be assigned Input System Source Code "L".

(5) Electronically filed IMF returns, MeF return blocks will be assigned an ABC Designation of "MeF" in the Block Header.

(6) The following codes are used to identify Form 1040 filed electronically through MeF Platform that are applicable to Individual IRS e-file Programs:

(7) The following codes are used to identify Form 1040-PR (Tax Year 2022 and prior) filed electronically through 1040 MeF that are applicable to Individual IRS e-file Programs:

(8) The following codes are used to identify Form 1040-SR filed electronically through 1040 MeF that are applicable to Individual IRS e-file Programs:

(9) The following codes are used to identify Form 1040-SS filed electronically through 1040 MeF that are applicable to Individual IRS e-file Programs:

(10) The following codes are used to identify Form 1040-NR filed electronically through 1040 MeF that are applicable to Individual IRS e-file Programs:

(11) The following codes are used to identify Form 1040-X filed electronically through 1040 MeF that are applicable to Individual IRS e-file Programs:

(12) The following codes are used to identify Form 4868 filed electronically through Modernized e-File.

(13) The following codes are used to identify Form 9465 filed electronically through Modernized e-File.

(14) The following codes are used to identify Form 2350 filed electronically through Modernized e-File.

(15) The following codes are used to identify Form 56 filed electronically through Modernized e-File.