Part 8 Additional — Publication 1167

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 forms 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 IRS.gov after first registering for e-services on the website. For specific information about completing an e-file application to participate in IRS e-file of tax returns, refer to Pub. 3112, IRS e-file Application & Participation.

. Taxpayers choosing to electronically prepare and file their returns will be required to use the Self-Select PIN method as their signatures.

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 Pub. 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 Program at substituteforms@irs.gov . 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 2024-33, 2024-44 I.R.B. 1030.

Section 8.3 – Exhibits

Exhibit A — Form 1040-ES Voucher 20XX

Exhibit B — Substitute Form Checksheet

Exhibit C — Form 1040 With Grid

Exhibit D — Form 1040 Without Grid

Software Developers Voucher