SECTION 2. BACKGROUND AND

CHANGES

.01 During the 1995 federal income tax filing season, the Service conducted a limited On-Line Filing Program that allowed selected on-line service providers to transmit tax returns submitted for on-line electronic filing by a

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1040 that can be electronically transmitted.

.05 A Form 1040, a Form 1040A, or a Form 1040EZ cannot be electronically filed after October 15, 1996, notwithstanding the fact that the taxpayer has been granted an extension to file a return beyond that date.

.06 An amended tax return cannot be electronically filed. A taxpayer must file an amended tax return on paper in accordance with the instructions for Form 1040X, Amended U.S. Individual Income Tax Return.

.07 A tax return that has a foreign address for the taxpayer cannot be electronically filed. Army/Air Force (APO) and Fleet (FPO) post offices are not considered foreign addresses.

.08 A tax return for a decedent cannot be electronically filed. The decedent’s spouse or personal representative must file a paper tax return for the decedent.

.09 This revenue procedure updates Rev. Proc. 95–13, which applied to the On-Line Filing Program for the 1995 filing season. The updates include changes in the On-Line Filing Program for the 1996 filing season, clarifications of prior On-Line Filing Program statements, and additional guidance derived from other Service documents that relate to the On-Line Filing Program. Some of the updates are:

(1) additions to the types of entities that may participate in the OnLine Filing Program for the 1996 filing season (section 3.02);

(2) additions to the information required on Form 8633 (section 4.02);

(3) additions to the reasons to submit a revised Form 8633 (section 4.03); (4) certain officers of publicly held corporations and bank officials may not need to submit fingerprints with their applications (section 4.08);

(5) additions to the reasons that may result in the rejection of an application to participate in the OnLine Filing Program (sections 4.11(11) and 4.11(12));

(6) an On-Line Filer must notify the Service when it discontinues participation in the program (section 5.06);

(7) additions to the responsibilities of an On-Line Service Provider (section 5.09);

(8) additions to the requirements for accepting and transmitting the electronic portions of returns (section 5.13);

(9) additions to the information that must be provided to a taxpayer (sections 5.14 and 5.15);

(10) additions to the methods of notifying a taxpayer of the status of a transmitted return (section 5.17);

(11) a Transmitter is required to bundle Forms 8453–OL received from taxpayers and send the forms to the Austin Service Center on a weekly basis (section 5.18);

(12) taxpayer inquiries regarding the status of a refund should be referred to the IRS Tele-Tax system or the Austin Service Center Customer Service Department (section 8.04);

(13) On-Line Filers must adhere to all relevant federal, state, and local consumer protection laws that relate to advertising and soliciting (section 11.02); (14) the effect of suspending a Principal or Responsible Official on entities that listed the Principal or Responsible Official on Form 8633 (section 12.02);

(15) clarification of the two-year period for denial or suspension (section 12.09); and (16) modifications to the administrative review processes for denials and suspensions (sections 13 and 14).