SECTION 5. RESPONSIBILITIES

OF AN AUTHORIZED IRS e-file PROVIDER

.01 To ensure that returns are accurately and efficiently filed, an Authorized IRS e-file Provider must comply with the provisions of this revenue procedure and all publications and notices governing IRS e-file . The Service will from time to time update such publications and notices to reflect changes to the program. It is the responsibility of the Authorized IRS e-file Provider to ensure that it complies with the latest version of all publications and

the option of a person required to make a return, of a composite return in lieu of any form specified in 26 CFR Part 1 (Income Tax), subject to such conditions, limitations, and special rules governing the preparation, execution, filing, and correction thereof as the Commissioner may deem appropriate.

.04 Section 6011(e)(1) of the Internal Revenue Code (the Code) gives specific authority for the Service and the Treasury Department to “prescribe regulations providing standards for determining which returns must be filed on magnetic media or in other machine-readable form.” On January 12, 2005, the Service and the Treasury Department published in the Federal Register (T.D. 9175, 2005–10 I.R.B. 665

[70 FR 2012–01]) temporary regulations mandating the electronic filing of certain Forms 1120, 1120S, 990 and 990–PF under sections 301.6011–5T, 301.6037–2T, and 301.6033–4T. On November 12, 1999, the Service and the Treasury Department also published in the Federal Register (T.D. 8843, 1999–2 C.B. 590 [64 FR 61502]) final regulations mandating the electronic filing of certain Forms 1065 under section 301.6011–3.

.05 This revenue procedure combines the rules governing IRS e-file including the rules governing 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, contained in Publication 1345, Handbook for Authorized IRS e-file Providers of Individual Income Tax Returns, and Rev. Proc. 2000–31, 2000–2 C.B. 146; (2) Form 940, Employer’s Annual Fed- eral Unemployment (FUTA) Tax Return, contained in Rev. Proc. 2001–9; and

(3) Form 941, Employer’s Quarterly Federal Tax Return, contained in Rev. Proc. 99–39.

.06 This revenue procedure also includes the rules governing electronic filing of:

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

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

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

(4) Form 1041, U.S. Income Tax Return for Estates and Trusts ;

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

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

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

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

.07 Many of the rules governing participation in IRS e-file are now set forth in IRS Publications. See section 5.01 of this revenue procedure.