Modernized e-File (MeF) Information for Authorized IRS e ...

1 Publication 4163 (Rev. 12-2017) Catalog Number 36165C Department of the Treasury Internal Revenue Service Publication 4163 Modernized e-File (MeF) Information for Authorized IRS e-F ile Providers for Business Returns Tax Returns Processed in 2018 Publication 4163 (Rev. 12-2017) Catalog Number 36165C Department of the Treasury Internal Revenue Service The Internal Revenue Service Mission Provide America s taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all.

2 Publication 4163 (Rev. 12-2017) Catalog Number 36165C Department of the Treasury Internal Revenue Service Table of Contents Table of Contents .. iii List of Tables .. x List of Figures .. xi Processing Year 2018 Nature of Substantive Changes .. xii 1 Introduction and General Information .. 1 What is Modernized e-File (MeF)? .. 1 Using Publication 4163 .. 1 General Information .. 1 Authorized IRS e-File Providers .. 1 Electronic Filing Identification Numbers (EFINs), Electronic Transmitter Identification Numbers (ETINs), and Passwords.

3 2 Electronic Return Originator (ERO) .. 2 Transmitter .. 3 Software Developer .. 4 Online Provider .. 5 Intermediate Service Provider (ISP) .. 6 Reporting Agent .. 6 Large Taxpayer .. 6 Communicating with IRS .. 7 Modernized e-Fil e (MeF) Status Page .. 7 Helpful Publications and Information .. 8 Overview and Benefits of Modernized e-File (MeF) .. 11 New for Processing Year 2018 .. 12 12 Processes and Procedures .. 12 Forms for Processing Year 2018 .. 13 Corporation Returns .. 13 Publication 4163 (Rev.)

4 12-2017) Catalog Number 36165C Department of the Treasury Internal Revenue Service Employment Tax Returns .. 13 Estate and Trust 14 Excise Tax and e-filing Compliance Returns (ETEC) .. 14 Extension Applications .. 14 Partnership Returns .. 14 Tax Exempt/Government Entity (TEGE) Returns .. 14 Preparer Tax Identification Number (PTIN) Procedures .. 14 Tax Relief in Disaster Situations .. 15 The Requirement to e-File .. 15 Large Business and International (LB&I) Corporations .. 15 Employment Tax Returns.

5 15 Estates and Trusts .. 15 Excise Tax Returns .. 16 Partnerships .. 16 Tax Exempt/Government Entities (TEGE) .. 16 2 MeF Rules and Requirements .. 17 Participating in the IRS e-File Program .. 17 Maintaining Your IRS e-File Application .. 18 Adherence to MeF Rules .. 18 Protecting Taxpayer Information : Gramm-Leach-Bliley Act of 1999 and Federal Trade Commission Rules .. 19 Safeguarding MeF Data from Fraud and Abuse .. 20 Safeguarding Taxpayer Information .. 20 Safeguarding Against Fraud and Abuse.

6 20 Disclosure of Tax Return Information .. 20 Submitting a Timely-Filed Electronic Tax Return .. 21 Preparer Penalties .. 21 Paperwork Reduction Act Notice .. 22 Publication 4163 (Rev. 12-2017) Catalog Number 36165C Department of the Treasury Internal Revenue Service Provider Responsibilities in Obtaining, Handling, and Processing Return Information .. 22 Making Substantive Changes to the Return .. 22 Providing a Copy of the Return to the Taxpayer .. 23 3 MeF Information Applicable to All Form Types.

7 23 Preparing Your Return .. 23 Validating Your Return .. 24 Return/Extension Due Date Tables .. 24 Short Period Returns for Corporate, Partnership and Estate and Trust Tax Returns .. 24 Current Year Software is Available .. 24 Current Year Software is Not Available .. 25 Valid Reasons for Forms 1041 Short Period Returns .. 26 Valid Reasons for Forms 1120 or 1120-F Short Period Returns .. 26 Valid Reasons for Form 1120S Short Period Returns .. 27 Forms 1065 and 1065-B Technical Termination Returns .. 27 Superseding and Amended Returns.

8 27 Superseding Returns .. 28 Amended Returns .. 29 Form 2290 VIN Correction .. 30 Signing an Electronic Return .. 31 Practitioner Personal Identification Number (PIN) Signature Method Form 8879 .. 31 Form 1041 Multiple Tax Return Listing (MTRL) .. 33 Scanned Form 8453 Signature Method .. 33 Reporting Agents Personal Identification Number (PIN) Signature Method Form 8655 .. 35 94x On-Line e-Filer Signature Method (IRS Authorized Signer) .. 36 Applications for Extension of Time to File Forms 7004 and 8868.

9 37 Other Forms and Elections Requiring Signatures .. 38 Signature Requirements for Elections .. 38 Publication 4163 (Rev. 12-2017) Catalog Number 36165C Department of the Treasury Internal Revenue Service Attaching Portable Document Format (.pdf) Files .. 38 Special Instructions for Supporting Data Required by Form 8865 .. 39 Name Controls .. 39 Form 1041 Name Control Information .. 43 Addresses .. 46 Domestic Address Changes .. 46 Foreign Addresses .. 47 Address Format .. 48 Foreign Country Codes for Forms 8858 and 926.

10 49 North American Industry Classification System (NAICS) Codes .. 50 Refunds .. 50 Payments .. 51 General Payment Information .. 51 Electronic Funds Withdrawal (EFW) .. 51 Electronic Federal Tax Payment System (EFTPS) .. 54 Check or Money Order .. 54 Special Instructions When Copies of Original Forms are Required .. 54 Submitting the Electronic Return to the IRS .. 55 Record Keeping and Documentation Requirements .. 55 Acknowledgements of Transmitted Return Data .. 56 Acknowledgement Alerts for Form 1120-F.