Home / EA Course / SEE 3

The IRS e-file program

SEE 3 Chapter 25 · IRS outline 4C1, 4C2, 4C3, 4C4, 4C5, 4C6, 4C7, 4C8, 4C9

Nearly every return Lantern Street prepares leaves the office electronically. To do that legally, the firm must be an authorized IRS e-file provider, follow the e-file mandate, get proper signatures, handle rejections within strict time limits, advertise honestly and stay in good standing. This chapter walks through Publications 3112 and 1345 as Theo helps Nadia renew the firm's e-file application and run its busiest week.

In this chapter

1. Joining IRS e-file: the application and the EFIN
2. The e-file mandate and Form 8948
3. The ERO's duties: signatures and documents
4. Rejected returns
5. Advertising and staying in the program
6. Infractions, sanctions and appeals

This chapter has 6 lessons and 51 practice MCQs with explanations, plus flashcards and a recall sheet.

What this chapter covers

• Applying and the EFIN
• the e-file mandate and Form 8948
• advertising
• EROs
• infractions and sanctions
• staying in the program
• appeals
• Forms 8879 and 8453
• rejected returns

Chapter 24: Accuracy, records and data security · Chapter 26: IRS forms workshop