SECTION 3. TRANSMITTED

MEDIA FILING PARTICIPANTS— DEFINITIONS

.01 After acceptance into the 1040NR Program, as described in section 4 of this revenue procedure, a participant is referred to as ‘‘1040NR Filer.’’

.02 A 1040NR Filer is categorized as follows:

(1) 1040NR RETURN ORIGINATOR. A ‘‘1040NR Return Originator’’ is either (a) a ‘‘1040NR Return Preparer’’ who prepares tax returns, including Forms 8453–NR, for taxpayers who intend to have their returns magnetically or electronically filed; or (b) a ‘‘1040NR Return Collector’’ who accepts completed tax returns, including Forms 8453–NR, from taxpayers who intend to have their returns magnetically or electronically filed.

(2) SERVICE BUREAU. A ‘‘Service Bureau’’ receives tax return information on any media from a 1040NR Filer, formats the return information, and either forwards the return information to a Transmitter or sends back the return information to the 1040NR Filer. A Service Bureau may or may not process Forms 8453–NR and send them to the Project Office. A Service Bureau does not transmit returns directly to the Service.

(3) SOFTWARE DEVELOPER. A ‘‘Software Developer’’ develops software for the purposes of (a) formatting returns according to the Service’s transmitted media return specifications; and/ or (b) filing transmitted media returns directly with the Service. A Software Developer may also sell its software.