Part 8 Alternative — Internal Revenue Bulletin 2004-44

Section 8.1 – Forms for Electronically Filed Returns

8.1.1 Electronic Filing Program

8.1.2 Applying for the Electronic Filing Program

8.1.3 Mailing Instructions

Electronic filing is a method by which qualified filers transmit tax return information directly to an IRS Service Center over telephone lines in the format of the official IRS forms. The IRS accepts both refund and balance due individual tax returns that are filed electronically.

Anyone wishing to participate in the IRS e-file program for individual income tax returns must submit a Form 8633, Application to Participate in the IRS e-file Program.

2004–44 I.R.B. 762 November 1, 2004

8.1.4 Obtaining the Taxpayer Signature

8.1.5 Guidelines for Preparing Substitute Forms in the Electronic Filing Program

Form 8453, U.S. Individual Income Tax Declaration for an IRS e-file Return, is the signature document for an electronically filed 1040, 1040A, or 1040EZ return not filed with an electronic signature. Form 8453, which serves as a transmittal for associated nonelectronic (paper) documents such as Forms 3115, 5713, 8283, 8332, and 8609, is a one page form and can only be approved through the Substitute Forms Program in that format. Forms 8453-OL and 8453-NR serve the same purpose for taxpayers filing through online services and Form 1040-NR filers, respectively. For specific information about electronic filing, refer to Publication 1345, Handbook for Authorized IRS e-file Providers of Individual Income Tax Returns .

A participant in the electronic filing program, who wants to develop a substitute form should follow the guidelines throughout this publication and send a sample form for approval to the Substitute Forms Unit at the address in Part 1. If you do not prepare Substitute Form 8453 using a font in which all IRS wording fits on a single page, the form will not be accepted.

Note. Use of unapproved forms could result in suspension of the participant from the electronic filing program.

Section 8.2 – Effect on Other Documents

8.2.1 Effect on Other Documents

This revenue procedure supersedes Revenue Procedure 2003-73, 2003-39 I.R.B. 647.

November 1, 2004 763 2004–44 I.R.B.

November 1, 2004 765 2004–44 I.R.B.

2004–44 I.R.B. 766 November 1, 2004

November 1, 2004 767 2004–44 I.R.B.

2004–44 I.R.B. 768 November 1, 2004

November 1, 2004 769 2004–44 I.R.B.

2004–44 I.R.B. 770 November 1, 2004

November 1, 2004 771 2004–44 I.R.B.

2004–44 I.R.B. 772 November 1, 2004

November 1, 2004 773 2004–44 I.R.B.

2004–44 I.R.B. 774 November 1, 2004

November 1, 2004 775 2004–44 I.R.B.

Exhibit G¶

Checklist of IRS Substitute Forms Submitted on . . . . . . . . . 20 :

Company: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Contact: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Phone: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Fax: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Source Code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Authorized Name :

Title:

Reviewer’s Name:

Telephone:

Date:

2004–44 I.R.B. 776 November 1, 2004

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Exhibit H – List of Forms Referred to in the Revenue Procedure¶

Form	Title	Section
706	United States Estate (and Generation-Skipping Transfer) Tax Return	2.1
720	Quarterly Federal Excise Tax Return	2.5
940-EZ	Employer’s Annual Federal Unemployment (FUTA) Tax Return	2.3
941	Employer’s Quarterly Federal Tax Return	2.3; 3.4; 6.2; 7.2
943	Employer’s Annual Tax Return for Agricultural Employees	2.3
945	Annual Return of Withheld Federal Income Tax	2.3
1040	U.S. Individual Income Tax Return	2.3; 2.4; 2.5; 3.1; 3.2; 3.4; 5.1; 5.2; 5.4; 6.1; 6.2; 7.2; 8.1
1040-ES	Estimated Tax for Individuals	1.1; 2.3; 3.2; 4.2
1040A	U.S. Individual Income Tax Return	2.1; 2.4; 3.1; 3.2; 3.4; 5.1; 5.2; 5.3; 7.2; 8.1
1040EZ	Income Tax Return for Single and Joint Filers with No Dependents	2.4; 3.1; 3.4; 7.2; 8.1
1040-NR	U.S. Nonresident Alien Income Tax Return	8.1
1040-V	Form 1040-V Payment Voucher	2.3
1041	U.S. Income Tax Return for Estates and Trusts	2.5; 3.1; 7.1; 8.1
1041-ES	Estimated Income Tax for Estates and Trusts	2.3; 3.2
1042-S	Foreign Person’s U.S. Source Income Subject to Withholding	1.2; 4.1; 4.2
1065	U.S. Return of Partnership Income	2.5; 3.1; 7.1; 8.1
1065-B	U.S. Return of Income for Electing Large Partnerships	7.1
1096	Annual Summary and Transmittal of U.S. Information Returns	1.1; 1.2; 4.1; 4.2
1098	Mortgage Interest Statement	1.1; 1.2; 4.1; 4.2
1099	Series	1.1; 1.2; 4.1; 4.2
1120	U.S. Corporation Income Tax Return	2.5; 3.1; 3.4; 5.1; 6.2; 7.2; 7.3
1120-S	U.S. Income Tax Return for an S Corporation	3.1; 7.1; 7.2
2106-EZ	Unreimbursed Employee Business Expenses	6.1
2290	Heavy Highway Vehicle Use Tax Return	2.3; 7.2
3468	Investment Credit	2.5
4136	Credit for Federal Tax Paid on Fuels	2.5
4972	Tax on Lump-Sum Distributions	5.4
5471	Information Return of U.S. Persons With Respect to Certain Foreign Corporations	7.3
5472	Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business	7.3
5498	IRA Contribution Information	1.1; 1.2; 4.1; 4.2
5500	Annual Return/Report of Employee Benefit Plan	1.1; 1.2
5500-EZ	Annual Return of One-Participant (Owners and Their Spouses) Retirement Plan	1.1; 1.2
8453	U.S. Individual Income Tax Declaration for an IRS e-file Return	8.1
8453-OL	U.S. Individual Income Tax Declaration for an IRS e-file Online Return	8.1

November 1, 2004 777 2004–44 I.R.B.

Form	Title	Section
8633	Application to Participate in the IRS e-file Program	8.1
8814	Parents’ Election To Report Child’s Interest and Dividends	5.4
W-2	Wage and Tax Statement	1.1; 1.2; 4.1; 4.2
W-2c	Corrected Wage and Tax Statement	1.1; 1.2; 4.1; 4.2
W-2G	Certain Gambling Winnings	1.1; 1.2; 4.1; 4.2
W-3	Transmittal of Wage and Tax Statements	1.1; 1.2; 4.1; 4.2
W-3c	Transmittal of Corrected Wage and Tax Statements	1.1; 1.2; 4.1; 4.2
W-4	Employee’s Withholding Allowance Certificate	4.2

2004–44 I.R.B. 778 November 1, 2004

Exceptions & meaning →