SECTION 3. FORM 1040 IRS e-file

PROGRAM PARTICIPANTS— DEFINITIONS

.01 After acceptance into the Form 1040 IRS e-file Program, as described in section 4 of this revenue procedure, a participant is referred to as an “Authorized IRS e-file Provider.”

.02 The Authorized IRS e-file Provider categories are:

(1) ELECTRONIC RETURN ORIGINATOR. An “Electronic Return Originator” (ERO) is: (a) an “Electronic Return Preparer” who prepares tax returns, including Forms 8453, for taxpayers who intend to have their returns electronically filed; and/or (b) an “Electronic Return Collector” who accepts completed tax returns, including Forms 8453, from taxpayers who intend to have their returns electronically filed.

(2) SERVICE BUREAU. A “Service Bureau” receives tax return information on any media from an ERO, formats the return information, and either forwards the return information to a Transmitter or sends back the return information to the ERO. A Service Bureau may send Forms 8453 to the appropriate service center. (3) SOFTWARE DEVELOPER. A “Software Developer” develops software for the purposes of (a) formatting the electronic portion of returns according to Publication 1346; and/or (b) transmitting

the electronic portion of returns directly to the Service. A Software Developer may also sell its software.

(4) TRANSMITTER. A “Transmitter” transmits the electronic portion of a return directly to the Service. An entity that provides a “bump-up” service is a Transmitter. A bump-up service provider increases the transmission rate or line speed of formatted or reformatted information that is being sent to the Service via a public switched telephone network. The Service accepts transmissions using a variety of telecommunications protocols.

.03 The Authorized IRS e-file Provider categories are not mutually exclusive. For example, an ERO can, at the same time, be considered a Transmitter, Software Developer, or Service Bureau depending on the function(s) performed.

.04 An ERO may have a “Drop-Off Collection Point(s).” The activity at a Drop-Off Collection Point is limited solely to receiving a return or return information that a taxpayer wants to have electronically filed and collecting a fee for electronically filing that return. Return preparation activity may not be conducted at a Drop-Off Collection Point. Return preparation activity includes, but is not limited to, comparing amounts listed on Form 8453 with those on the paper return or return information provided by a taxpayer and verifying routing numbers and account numbers used for direct deposit of refunds. Return preparation activity does not include collecting a fee for electronic filing or ensuring that the taxpayer has signed Form 8453. An ERO need not have an ownership interest in the DropOff Collection Point.