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SECTION 17. EMPLOYER
Internal Revenue Bulletin 1998-38 · 2026-10-03 edition · updated 2026-10-04 · United States
SPONSORED PARTICIPATION IN THE FORM 1040 IRS e-file PROGRAM
.01 This revenue procedure applies to an employer who chooses to offer electronic filing as an employee benefit to (1) business owners and spouses, (2) employees and spouses, and/or (3) dependents of business owners and employees, subject to the exceptions and restrictions described in this section.
.02 For purposes of this section, the District Director may be represented by an individual designated by the District Director.
.03 An employer may choose to transmit the electronic portion of returns or may arrange to have them transmitted through a third party. If an employer chooses to transmit from more than one location, the employer must submit a properly completed Form 8633 for each location.
.04 An employer may offer electronic filing as an employee benefit whether the employer chooses to transmit tax returns
1998–38 I.R.B. 19 September 21, 1998
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