SECTION 3. ON-LINE FILING

PARTICIPANTS—DEFINITIONS

.01 After acceptance into the Form 1040 On-Line Filing Program, as described in section 4 of this revenue procedure, a participant is referred to as an “On-Line Filer.”

.02 The On-Line Filer categories are:

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.

(3) 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 On-Line Filer categories are not mutually exclusive. For example, a Software Developer can, at the same time, be considered a Transmitter or an OnLine Service Provider depending on the function(s) performed.