SECTION 1. PURPOSE

.01 This revenue procedure informs Authorized IRS e-file Providers of their obligations to the Internal Revenue Service (the Service), taxpayers, and other participants in the IRS e-file Program. This revenue procedure combines the rules governing IRS e-file, including the rules regulating Authorized IRS e-file Providers that facilitate the electronic filing of:

(1) Form 1040 and 1040A, U.S. Individ- ual Income Tax Return, and Form 1040EZ, Income Tax Return for Single and Joint Fil- ers With No Dependents, previously contained in Publication 1345, Handbook for Authorized IRS e-file Providers of Individ- ual Income Tax Returns, and Rev. Proc. 2000–31, 2000–2 C.B. 146; (2) Form 940, Employer’s Annual Federal Unemployment (FUTA) Tax Re- turn, previously contained in Rev. Proc. 2001–9, 2001–1 C.B. 328; and (3) the rules governing electronic filing for the Form 941, Employer’s Quarterly Federal Tax Return, previously contained in Rev. Proc. 99–39, 1999–2 C.B. 532.

.02 This revenue procedure also regulates Authorized IRS e-file Providers that facilitate the electronic filing of:

(1) Form 1120, U.S. Corporation In- come Tax Return ;

(2) Forms 1120S, U.S. Income Tax Re- turn for an S Corporation ;

(3) Form 990, Return of Organization Exempt From Income Tax ; and

(4) Form 990–PF, Return of Private Foundation or Section 4947(a)(1) Trust Treated as a Private Foundation .

.03 IRS e-file allows return filers to file their returns through an ERO, or by using a personal computer, modem or the Internet, and commercial tax preparation software. The returns that can be filed under IRS e-file include:

(1) Form 56, Notice Concerning Fidu- ciary Relationship ;

(2) Form 940, Employer’s Annual Fed- eral Unemployment (FUTA) Tax Return ;

(3) Form 941, Employer’s Quarterly Federal Tax Return ;

(4) Form 990, Return of Organization Exempt From Income Tax ;

(5) Form 990–EZ, Short Form Return of Organization Exempt From Income Tax ;

(6) Form 990–PF, Return of Private Foundation or Section 4947(a)(1) Trust Treated as a Private Foundation ;

(7) Forms 1040 and 1040A, U.S. Indi- vidual Income Tax Return ;

(8) Form 1040EZ, Income Tax Return for Single and Joint Filers With No Depen- dents ;

(9) Form 1065, U.S. Return of Partner- ship Income ;

(10) Form 1120, U.S. Corporation In- come Tax Return ;

(11) Form 1120–POL, U.S. Income Tax Return for Certain Political Organiza- tions ;

(12) Form 1120S, U.S. Income Tax Re- turn for an S Corporation ;

(13) Form 1041, U.S. Income Tax Re- turn for Estates and Trusts ;

(14) Form 1065, U.S. Return of Partner- ship Income ;

(15) Form 2350, Application for Exten- sion of Time to File U.S. Income Tax Return (or any successor form);

(16) Form 2688, Application for Addi- tional Extension of Time To File U.S. Indi- vidual Income Tax Return (or any successor form);

(17) Form 4868, Application for Auto- matic Extension of Time to File U.S. Indi- vidual Income Tax Return (or any successor form);

(18) Form 7004, Application for Auto- matic Extension of Time to File Corpora- tion Income Tax Return (or any successor form);

(19) Form 8868, Application for Exten- sion of Time To File an Exempt Organiza- tion Return (or any successor form); and

(20) Form 9465, Installment Agreement Request.

.04 This revenue procedure does not cover procedures governing electronic fil

August 29, 2005 450 2005–35 I.R.B.

For example, an ERO can, at the same time, be a Transmitter, Software Developer, or Intermediate Service Provider depending on the function(s) performed.

.02 Responsible Official. A Responsible Official is an individual with authority over the IRS e-file operation of the office(s) of the Authorized IRS e-file Provider, is the first point of contact with the Service, and has authority to sign revised IRS e-file applications. A Responsible Official is responsible for ensuring that the Authorized IRS e-file Provider adheres to the provisions of this revenue procedure and the publications and notices governing the IRS e-file Program.