SEC. 22. FORMS FOR

ELECTRONICALLY FILED RETURNS

.01 Since the 1986 filing season, the Service has been accepting current processing year electronically filed refund returns. Since tax year 1991, we accept balance due returns that are filed electronically. Electronic filing is a method by which qualified filers transmit tax

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return information directly to an IRS Service Center over telephone lines, in the format of the official Internal Revenue Service forms.

Anyone wishing to participate in the Electronic Filing Program for individual income tax returns must submit a Form 8633, Application to Participate in the Electronic Filing Program. ( Note: For Business returns, prospective participants must submit a Form 9041, Application for Electronic/Magnetic Media Filing of Business and Employee Benefit Plan Returns.)

.02 The taxpayer signature does not appear on the electronically transmitted tax return and is obtained by the qualified electronic filer on Form 8453, U. S. Individual Income Tax Declaration for Electronic Filing, for Forms 1040, 1040A and 1040EZ. Form 8453, which serves as a transmittal for the associated non-electronic (paper) documents, such as Forms W–2, W–2G, and 1099–R, is a one-page form and can only be approved through the Substitute Forms Program in that format. For specific information about electronic filing, refer to Publication 1345, Handbook for Electronic Filers of Individual Income Tax Returns. ( NOTE: For Business returns, the electronic/magnetic media participants must use the official Form 8453–E, F or P, or an approved substitute that duplicates the official form in language, format, content, color and size.)

.03 A participant in the electronic filing program who wants to develop a substitute form should follow the guidelines for preparing substitute forms throughout this publication, and send a sample of the form for approval to the Substitute Forms Coordinator at the address in Part A, Section 7. Forms 8453 prepared using a font where all IRSapproved wording will not fit on a single page will not be accepted as substitute forms. This applies primarily to dot-matrix printers, although forms prepared similarly on laser and inkjet printers will also be rejected. PLEASE NOTE: Use of unapproved forms could result in suspension of the participant from the electronic filing program.

SEC. 23 FTD MAGNETIC TAPE PAYMENTS

.01 REVENUE PROCEDURE 89–48 (IRS PUBLICATION 1315) provides the requirements and instructions for reporting agents who submit Federal Tax Deposits (FTD) payment information on

magnetic tape. Magnetic tape submissions for FTD can be made for Forms 940, 941, 942, 943, 720, CT–1, 990– PF, 990–T, 990–C, 1042, 1120, and Schedule A (Form 941) Backup Withholding.

.02 Revenue Procedure 89–49 (Pub.

1374. provides the requirements and instructions for certain banks and fiduciaries to submit quarterly Form 1041–ES payments on magnetic tape through the Federal Tax Deposit (FTD) system.

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