Bulletin No. 2005-35 August 29, 2005

Rev. Proc. 2005–60, page 449. The purpose of this procedure is to inform authorized IRS e-file providers of their obligations to the Service and to consolidate existing guidance. The procedure combines the rules governing IRS e-file, including the rules regulating Electronic Return Originators (EROs) that electronically file (1) Form 1040 and 1040A, U.S. Individual Income Tax Return, and Form 1040EZ, Income Tax Return for Single and Joint Filers With No Depen- dents, contained in Publication 1345, Handbook for Authorized IRS e-file Providers of Individual Income Tax Returns ; (2) Form 940, Employer’s Annual Federal Unemployment (FUTA) Tax Re- turn, contained in Rev. Proc. 2001–9; and (3) Form 941, Em- ployer’s Quarterly Federal Tax Return, contained in Rev. Proc. 99–39. Rev. Procs. 99–39, 2000–31, and 2001–9 superseded.