Part 8 Alternative Methods of Filing

Section 8.1 – Forms for Electronically Filed Returns

8.1.1 Electronic Filing Program

8.1.2 Applying to Participate in IRS e-file

8.1.3 Obtaining the Taxpayer Signature / Submission of Required Paper Documents

Electronic filing is a method by which authorized providers transmit tax return information to an IRS Service Center in the format of the official IRS forms. The IRS accepts both refund and balance due Form 1040, 1040A, 1040EZ, or 1040SS (PR) tax returns that are filed electronically.

Anyone wishing to participate in IRS e-file of tax returns must submit an e-file application. The application can be completed and submitted electronically on the IRS website at www.irs.gov after first registering for e-services on the website.

Beginning with the 2008 filing season, tax practitioners can e-file individual income tax returns only if the returns are signed electronically using a Personal Identification Number (PIN). A newly designed Form 8453, U.S. Individual Income Tax Transmittal for an IRS e-file Return, will serve as a transmittal for association of required paper documents such as Forms 3115, 5713, 8283, and 8332. Form 8453 is a one-page form and can only be approved through the Substitute Forms Program in that format.

Form 8453-OL, U.S. Individual Income Tax Declaration for an IRS e-file Online Return, is the paper signature document for an electronically filed individual tax return not filed with an electronic PIN signature. The Form 8453-OL also serves as a transmittal for association of required paper documents for taxpayers filing through an online provider.

2007–49 I.R.B. 1129 December 3, 2007

8.1.4 Guidelines for Preparing Substitute Forms in the Electronic Filing Program

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 2007-24, 2007-11 I.R.B. 692.

December 3, 2007 1130 2007–49 I.R.B.

December 3, 2007 1132 2007–49 I.R.B.

2007–49 I.R.B. 1133 December 3, 2007

December 3, 2007 1134 2007–49 I.R.B.

2007–49 I.R.B. 1135 December 3, 2007

Section 45H. —Credit for Production of Low Sulfur Diesel Fuel

Rev. Proc. 2007–69