SECTION 4. ACCEPTANCE IN THE

FORM 1040 ON-LINE FILING PROGRAM

.01 Except as provided in sections 4.02 through 4.04 of this revenue procedure, an On-Line Filer that has actively participated in the most recent Form 1040 OnLine Filing Program does not have to reapply to participate in the Form 1040

contains. See section 7 of this revenue procedure for procedures for completing Form 8453–OL.

.03 The Service will periodically issue Publication 1345, Handbook for Electronic Filers of Individual Income Tax Returns, that lists the forms and schedules associated with the Form 1040 series that can be electronically transmitted.

.04 For the purposes of the Form 1040 On-Line Filing Program, a 1997 Form 1040, Form 1040A, or Form 1040EZ cannot be electronically filed after October 15, 1998, 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 under the Form 1040 On-Line Filing Program. 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 under the Form 1040 On-Line Filing Program. 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 under the Form 1040 On-Line Filing Program. The decedent’s spouse or personal representative must file a paper tax return for the decedent.

.08 This revenue procedure updates and supersedes Rev. Proc. 96–62, 1996–2 C.B. 412. The updates include changes in the Form 1040 On-Line Filing Program, clarification of prior Form 1040 On-Line Filing Program statements, and additional guidance derived from other Service documents that relate to the Form 1040 OnLine Filing Program. Some of the updates are:

(1) Unless certain changes listed in sections 4.03 and 4.04 of this revenue procedure have occurred, an On-Line Filer that actively participated in the most recent Form 1040 On-Line Filing Program does not have to reapply to participate in the Form 1040 On-Line Filing Program (section 4.01);

(2) the application period for the Form 1040 On-Line Filing Program runs from September 2, 1997, through December 1, 1997 (section 4.05); (3) all applications for the Form 1040

On-Line Filing Program must be sent to the Andover Service Center (sections 4.07 and 5.05);

(4) Applicants and certain On-Line Filers must submit information to the IRS Headquarters Form 1040 On-Line Filing Program Analyst by December 31, 1997 (sections 4.08 and 4.09);

(5) an individual who is an attorney may submit evidence of professional status in lieu of a fingerprint card provided the individual is not currently under suspension or disbarment from practice before the Service or the bar of the highest court of any State, Commonwealth, possession, territory, or the District of Columbia (section 4.12(1));

(6) an individual who is a certified public accountant may submit evidence of professional status in lieu of a fingerprint card provided the individual is not currently under suspension or disbarment from practice before the Service, or whose license to practice is not currently suspended or revoked by any State, Commonwealth, possession, territory, or the District of Columbia (section 4.12(2); (7) timely notification that an On-Line Filer has discontinued participation in the Form 1040 On-Line Filing Program must be sent to the Andover Service Center (section 5.06);

(8) a Transmitter must ensure that it does not use an EFIN or ETIN obtained through the Form 1040 Electronic Filing (ELF) Program in a transmission of the electronic portion of a taxpayer’s return as part of the Form 1040 On-Line Filing Program (section 5.15); and

(9) the Andover Service Center is the office responsible for accepting or rejecting an application to participate in the Form 1040 On-Line Filing Program (sections 13.02 through 13.07).