SECTION 2. BACKGROUND AND

CHANGES

.01 Section 1.6012–5 of the Income Tax Regulations provides that the Commissioner may authorize the use, at the option of a person required to make a return, of a composite return in lieu of any form specified in 26 CFR Part 1 (Income Tax), subject to the conditions, limitations, and special rules governing the preparation, execution, filing, and correction thereof as the Commissioner may deem appropriate.

.02 For purposes of this revenue procedure, an electronically filed Form 1040, Form 1040A, or Form 1040EZ is a composite return consisting of electronically transmitted data and certain paper documents. The nonelectronic portion of the return consists of Form 8453, U.S. Individual Income Tax Declaration for Electronic Filing, and other paper documents that cannot be electronically transmitted. Form 8453 must be received by the Service before any electronically filed return is complete (see section 5.08 of this revenue procedure). An electronically filed return must contain the same information that a return filed completely on paper contains. See

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VIEW PROCESS FOR SUSPENSION FROM THE ELECTRONIC FILING PROGRAM SECTION 16 VITA AND TCE SPON

SORED ELECTRONIC FILING SECTION 17 EMPLOYER SPON

SORED ELECTRONIC FILING SECTION 18 EFFECT ON OTHER

DOCUMENTS SECTION 19 EFFECTIVE DATE SECTION 20 INTERNAL REVENUE

SERVICE OFFICE CONTACT SECTION 21 PAPERWORK REDUC

TION ACT

section 7 of this revenue procedure for procedures for completing Form 8453.

.03 The Service will periodically issue a publication that lists the forms and schedules associated with a Form 1040 that can be electronically transmitted.

.04 A Form 1040, a Form 1040A, or a Form 1040EZ cannot be electronically filed after October 15, 1997, notwithstanding the fact that the taxpayer has been granted an extension to file a return beyond that date.

.05 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.

.06 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.

.07 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.

.08 This revenue procedure updates Rev. Proc. 95–49, which applied to the Electronic Filing Program for the 1996 filing season. The updates include changes in the Electronic Filing Program for the 1997 filing season, clarifications of prior Electronic Filing Program statements, and additional guidance derived from other Service documents that relate to the Electronic Filing Program. Some of the updates are:

(1) in certain circumstances, a letter may be submitted in lieu of a revised Form 8633 (section 4.04);

(2) the application period to submit a new application for an applicant that purchases an Electronic Filer on or after November 1, 1996, is 30 days after the date of the purchase (section 4.05(2));

(3) the time period to submit a revised Form 8633 is extended to 30 days (section 4.06);

(4) a Principal for a firm or organization is defined (section 4.10);

(5) certain Responsible Officials may be listed on a maximum of ten or twenty Forms 8633 (sections 4.12);

(6) an Electronic Filer’s foreign location no longer has to have an APO or FPO address and additional information is required on Form 8633 for a foreign location (section 4.14);

(7) a nonparticipating ERO may be dropped from the Electronic Filing Program (section 4.16);

(8) a fee for the electronic transmission of a tax return may not be

TION LOANS SECTION 11 BALANCE DUE RE

TURNS SECTION 12 ADVERTISING STAN

DARDS FOR ELECTRONIC FILERS AND FINANCIAL INSTITUTIONS SECTION 13 MONITORING AND

SUSPENSION OF AN ELECTRONIC FILER

computed using any amount from the return (section 5.05);

(9) the time period for an Electronic Filer to notify the Service that it is discontinuing its participation in the Electronic Filing Program is extended to 30 days (section 5.07); (10) the duties of a Transmitter are clarified (section 5.16);

(11) an ERO must advise taxpayers that refund information is available on TeleTax (section 8.05);

(12) information an Electronic Filer must provide regarding a taxpayer’s address of record is clarified (section 8.06);

(13) the effect of suspending a Principal or a Responsible Official, on entities that listed the Principal or Responsible Official on their Forms 8633, is clarified (section 13.02);

(14) the two-year periods for denial and suspension are modified and clarified (sections 13.10 and 13.11); (15) the time and method to respond to a proposed letter of denial and a denial letter are clarified (sections 14.03 and 14.06); and (16) the time and method to respond to a proposed suspension letter and a suspension letter are clarified (sections 15.02 and 15.05).