SECTION 1. PURPOSE

This revenue procedure informs those who participate in the Form 1040 IRS e-file Program (formerly known as the Form 1040 Electronic Filing (ELF) Program) of their obligations to the Internal Revenue Service, taxpayers, and other participants. The following returns can be filed under the Form 1040 IRS e-file Program: (1) Form 1040 and Form 1040A, U.S. Individual Income Tax Return; and (2) Form 1040EZ, Income Tax Return for Single and Joint Filers With No Dependents. This revenue procedure updates and supersedes Rev. Proc. 97–60, 1997– 52 I.R.B. 38.