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

8.1.4 Guidelines for Preparing Substitute Forms in the Electronic Filing Program

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Beginning in January 2009, Form 8453-OL, U.S. Individual Income Tax Declaration for an IRS e-file Online Return, is obsolete and can no longer be used as an IRS e-file signature document. Taxpayers choosing to electronically prepare and file their return will be required to use the Self-Select PIN method as their signature.

Electronic Return Originators (EROs) can e-file individual income tax returns only if the returns are signed electronically using either the Self-Select or Practitioner PIN method.

Taxpayers must use Form 8453, U.S. Individual Income Tax Transmittal for an IRS e-file Return, to send supporting documents that are required to be submitted to the IRS.

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 2007-68, 2007-49 I.R.B. 1093.

2009–7 I.R.B. 554 February 17, 2009

February 17, 2009 555 2009–7 I.R.B.

2009–7 I.R.B. 556 February 17, 2009

February 17, 2009 557 2009–7 I.R.B.

2009–7 I.R.B. 558 February 17, 2009

February 17, 2009 559 2009–7 I.R.B.

2009–7 I.R.B. 560 February 17, 2009