The IRS uses a network of tax account and information systems to maintain communication with and service to the taxpaying public. This subsection gives condensed descriptions and explanations of many of the systems, databases, files and processes used or researched by Customer Account Services (CAS) employees. Although this list is not all inclusive, these systems are used to:

Customer Service Representatives (CSRs), Tax Examiners (TEs) and other IRS employees need both a general understanding of the systems and the ability to research for more specific information when needed, using these and other systems.

Internal Revenue Manual (IRM 21.2.1) contains information on the various systems needed to understand, research processes and resolve taxpayer accounts.

Purpose: This IRM subsection provides information on the various systems needed to understand, research, process and resolve taxpayer accounts.

The IRS mission is to 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. The IRS will not tolerate discriminatory treatment of taxpayers by its employees in any programs or activities supported by the IRS. No taxpayer will be subject to discrimination in educational programs or activities based on sex, race, color, national origin, disability, reprisal, religion, or age.

If a taxpayer believes they have been discriminated against based on sex, race, color, national origin (including limited English proficiency), disability, reprisal, religion, or age, advise the taxpayer they can forward an email to *EDI.Civil.Rights.Division@irs.gov, or send a written complaint to the Civil Rights Division, Internal Revenue Service, 1111 Constitution Avenue, NW, Room 2413, Washington, DC 20224. Alternatively, taxpayers may complete and submit a Civil Rights Complaint Form 14652 (EN-SP) by clicking the link Civil Rights On-Line form.

Audience: The primary users of this IRM are IRS employees from all Business Operating Divisions (BODS) who work with or have a need to know about IRS systems/files/processes to assist taxpayers.

Policy Owner: The Director of Accounts Management.

Program Owner: Policy and Procedures BMF, Accounts Management, Taxpayer Services (TS).

Primary Stakeholders: The primary stakeholders are Business Operating Divisions who rely on accurate data, reports and quality information to ensure there are no gaps in efficiencies.

The Master File (MF), the official repository of all taxpayer data extracted from magnetic tape records, paper and electronic tax returns, payments, and related documents, is maintained at Enterprise Computing Center - Martinsburg (ECC-MTB) and /or Enterprise Computing Center - Memphis (ECC-MEM).

The Master File contains several parts, including:

Most of the Master File parts are analyzed and updated weekly as follows:

The Integrated Data Retrieval System (IDRS) accesses Master File account information using IDRS Command Codes (CCs). Through wide-area networks, IDRS accesses:

IDRS provides the means to:

The Customer Account Data Engine (CADE) system is the cornerstone of the IRS' modernization program; CADE 2 is the most updated version. It is incrementally replacing the IRS' tape-based Individual Master File (IMF) system as the system of record for taxpayer account and return data. CADE 2 is being developed and implemented over a series of multiple releases. Taxpayer accounts are moved from the IMF to the modernized system based on a segmented approach whereby the simplest accounts are moved first, followed by increasingly complex taxpayer accounts with each new phase. CADE 2 operates in current production environment and CADE accessible accounts can be displayed on Command Code IMFOL.

Some of the benefits of CADE 2 are daily transaction posting and quicker refunds. The CADE system began deployment in 2004. See IRM 21.2.2.4.6, Customer Account Data Engine (CADE 2) for additional information about CADE 2.

The Non-Master File (NMF) system provides for certain types of tax assessments that cannot be implemented by Master File processing. NMF allows processing of accounts that have too many transactions or dollar amounts that are too large for the Master File to handle. NMF also allows processing accounts that require immediate assessments and accounts that are the result of new legislation that cannot be quickly implemented on Master File.

A NMF account reflects an assessment of tax from a return or other source document, and by itself may not represent the entire liability for a tax period. An additional tax assessment to a tax year already established on the NMF database is established as a separate NMF account.

To reduce erroneous refunds from Master File and to alert of assessments on NMF (and/or other accounts), a TC 130 is input to the Master File account, which creates a "V-" freeze.

NMF accounts in Taxpayer Delinquent Account (TDA) status appear on IDRS for research purposes. Changes to accounts are made through regular NMF processing, with appropriate source documents, before updates to IDRS are made.

To research a NMF/TDA account on IDRS, input the TIN followed by "N" .

A tax return moves through the workflow pipeline operation of a Campus as follows:

Returns are processed by the Automated Data Processing (ADP) system as follows:

After a tax return is processed, the final account condition is either:

Paper refund checks are mailed from the Department of Treasury Regional Financial Center in Austin, Texas. If requested by the taxpayer on the tax return, refunds are electronically deposited directly into the taxpayer’s bank account.

A Balance Due Notice is issued when credits on the account do not fully pay the liability on the return. See IRM 21.3.1.3, What is a Notice?.

Account-related calls may result from a notice or letter to the taxpayer. Not all notices require a taxpayer response or action. An explanation of the account action is printed on the front and/or back of the notice. However, the taxpayer may not understand the notice or letter and/or wants/needs a more complete explanation.

When a taxpayer indicates that the return was processed incorrectly and/or requests a change, the inquiry is normally handled by CSRs in Accounts Management of Customer Account Services (CAS). See IRM 21.5.1, General Adjustments.

To resolve taxpayer inquiries about IMF/CADE2 and BMF notices, see IRM 21.3.1, Taxpayer Contacts Resulting from Notice Issuance.

AMS provides a common user interface that allows users to update taxpayer accounts, view history and comments from other systems and access a variety of case processing tools. AM CSRs are not to include PII, as defined in IRM 10.5.4.1.6(6), Terms, to any narrative input on AMS, unless a specific IRM requires them to do so.

AMS features include:

AMS allows profiled users easy access to launch many systems (ACS, ACT, AOIC, ATFR, AUR, CEAS CII, CNTLD, e-ACSG, ICS, i-EAR, Innocent Spouse, RCA, RGS, RTR, and TAMIS) without leaving AMS.

AMS history is retained for 24 months from the last time the account is accessed.

History input on CII posts to AMS (currently history input on AMS does not post to CII).

AMS users can view histories input on ACS, AOIC, ATFR.

AMS provides online inventories for Compliance Services Collection Operations (CSCO) and ACS users and Statute, Accounts Maintenance Research (AMRH), and Entity transcript inventories for AM and SP users.

CII inventory is accessed through AMS.

Branded Prescription Drug (BPD) Inventory is accessed through AMS.

The Correspondence Imaging Inventory (CII) is a document imaging and workflow system. All incoming paper correspondence, notice replies, amended returns, internal transcripts, and internal Computer Paragraph (CP) notices are scanned and processed as digital images. CII interacts with IDRS to control cases, input notice delays (via CC STAUP), when needed, and distribute cases electronically to CSRs for resolution. The digital cases are assigned to CSRs who work the cases online using the workflow software. CII interacts with IDRS to initiate various command codes and captures the request completed screens as a part of the digital case.

The Correspondence Imaging Inventory Indicator (CIS-IND) displays on Command Code TXMOD, IMFOLA/BMFOLA and ADJ54. The CIS-IND is recognized as a part of the TC 29X transaction on TXMOD. The CIS indicator is a one (1) character field, i.e., CIS-IND>1. This means an adjustment was initiated through CII and the source document is a digital image, rather than a paper document. The field is blank when an adjustment is not input by CII. The IMFOLA and BMFOLA also display the CIS indicator on all TC 29X transactions.

CII inventory can be accessed using the AMS system. Users must access AMS first and then select the CII inventory link.

Accounts Management Services (AMS) updated CII inventory management in January 2015 to add the "Close as MISC" button to the CII case page. When multiple open CII bases exist on a TIN, this button allows the user to close the unnecessary case(s) and update the IDRS category code to MISC. Updating the category code to MISC ensures that the secondary bases will be excluded from CII and IDRS inventory counts. For more information, see IRM 21.5.1.5.1(17), CII General Guidelines.

ELITE replaced the Centralized Inventory Distribution System (CIDS). It is used by the National Distribution Center (NDC) to process and distribute orders for IRS forms, instructions, publications and other printed materials for the public and IRS offices. Braille and Large Print tax products for taxpayers are also available on ELITE. ELITE is accessed by a link on AMS. Upon input of a forms order using ELITE, a systemic confirmation number will appear to verify the order. This number is for internal use only.

CFOL is a collection of "read only" files extracted from Master File and maintained at the ECC-MTB and ECC-MEM.

Use CFOL Command Codes (CCs) to access CFOL through IDRS.

See IRM 2.3, IDRS Terminal Responses, and Document 6209, section 15.5, Corporate File On-Line (CFOL), for a list of CFOL command codes and CFOL data.

The following subsection provides information on some authorized Third-party programs/files.

NSF contains the full taxpayer or business names used and the most current Master File addresses.

Use NSF to research:

Use CC NAMEI, NAMES or FINDS for SSNs.

Use CC NAMEB, NAMEE or FINDE for EINs.

The TIF consists of multiple areas of information. The TIF provides tax account information for certain taxpayers (generally involving only active accounts) on the database. Balance due notices are issued from the TIF.

Use CC TXMOD/SUMRY to research the TIF for account information including pending transactions, rejects, unpostables and case controls.

The ATIN file contains Form W-7A, Application for IRS Adoptions Taxpayer Identification Number, application information on pending adoptions.

A temporary number is assigned to the child so that adoptive parents may claim a dependency exemption, childcare credit and education credits.

All update processing takes place at the Austin Campus using CC ATINQ.

FOF file contains timely filed IMF/CADE2 refund returns (original only), usually posted within three weeks of processing.

Use CC FFINQ to access the FOF file.

Once the return posts to the Refund Information File (RFIF), it is purged from the FOF file.

Use CC REINF to access RFIF, which contains data extracted from IMF/CADE2 returns (except full paid) for the latest full calendar year tax period posted to ECC-MTB. RFIF provides basic initial data from returns and documents when they attempt to post to IMF/CADE2 at ECC-MTB.

Updates to the initial RFIF information are limited and further research may be necessary when a module contains the following conditions:

AIMS, the Audit Information Management System, a computer database system used by Appeals, Examination (LB&I/SBSE/TS), and TE/GE to control returns, input assessment/adjustments to Master File and provide management reports.

Use CC TDINQ to research the TDINF for information about a Taxpayer Delinquency Investigation (TDI) and generating delinquency notices.

This subsection describes three files maintained by the appropriate local campus Accounting Function areas. They are researched using the specific command codes described in each subsection.

TRDB contains all of the tax return data for electronically filed returns and subsequent corrections. Reject codes are displayed for research.

Corrections from the following systems are also stored in TRDB:

Status information (e.g., re-sequenced, corrected, posted, rejected return codes)

Processing Codes (e.g., code and edit, condition, notice, audit, resequence, unpostable)

History information

Command Code (CC) Tax Return Print (TRPRT) provides the capability to obtain graphic prints of tax returns posted to the TRDB. This feature is available for returns filed for tax year 1999 and all subsequent tax years.

See IRM 2.3.73, Command Codes TRDBV, TRERS, TRPRT and R8453, for specific information on TRDB Research Command Codes.

Modernized e-File is a web-based system that allows electronic filing of Individual, Corporate, Partnership, Exempt Organizations, Excise, Estate and Trusts, and Employment Tax Returns through the Internet.

The following form types can be e-filed through the MeF platform:

When a new annual tax return form type is added to the MeF platform, tax returns filed using the new form will be accepted for the current tax year only. As subsequent tax years are added to the MeF system, MeF will accept the current tax year and two prior tax years. For example, processing year 2022 MeF will accept prior tax years 2021 and 2020.

The Automated Collection System (ACS) accepts Integrated Data Retrieval System (IDRS) balance due and non-filer cases requiring telephone contact for resolution. ACS also generates levies and correspondence. Tax Examiners use ACS' case management abilities to contact taxpayers, review their case histories, and issue notices, liens, or levies to resolve the cases. ACS contains taxpayer modules in a collection status. The databases are located at each campus.

ACS is also accessible through AMS.

The AUR Campus Compliance program determines possible discrepancies between income, credits and/or deductions reported on a tax return versus the information documents submitted by employers, financial institutions, etc. Potential cases are reviewed and a determination is made as to whether or not the taxpayer must be contacted to resolve the possible discrepancy.

TAMIS is an Oracle web-based inventory control and report system used to control and track Taxpayer Advocate Service cases. The database is in the Enterprise Computing Center in Detroit.

TAMIS is accessible through AMS. For more information, see IRM 13.4, TAS TAMIS Guide.

Variable Call Routing (VCR) is a technology that redirects telephone calls when call center resources (Agents and/or the Voice Response Unit (VRU)) for routing a call are unavailable due to insufficient circuits, equipment outages, or when the certain business rule thresholds are met. The Intelligent Call Manager (ICM) provides instructions that redirect the call to an alternate destination. The alternate destination may be to a different call center device or to a disconnect message.

The VCR thresholds are based on the business rules for the factors ICM evaluates when making routing decisions: estimated wait time, agent status, average handle time, average queue time, abandon rates, site hours, circuitry, etc.

Different lines of business use different combinations of these statistics to implement their business rules. If the call routing VCR threshold for the CSR has been reached, the call is instead re-directed to a disconnect message, also called a VCR message.

To improve the taxpayer experience, the IRS is interested in the impact of technology on taxpayer access.

If the taxpayer states they have been calling our toll-free product lines but are continually receiving busy signals, the CSR must request the following:

Advise the caller that the issue will be referred to the telecommunications department for review and thank them for providing the information.

Contact Recording (CR) is a software application/tool/system for recording incoming telephone contacts between IRS customer service personnel and taxpayers or their representatives. Contact Recording also records telephone contacts between IRS employees and the Employee Resource Center, on-site contractors with IRS accounts, and the Enterprise Service Desk (ESD). Phone conversations and related computer screen activity is recorded and then made available through a browser-based interface to managers and quality reviewers, enabling remote assessment of employee performance and customer service quality. See IRM 21.1.1.8, Contact Recording, for more information.

Before being connected to customer service personnel, incoming callers hear an announcement that states, "Your call may be monitored or recorded for quality purposes."

Quality Review uses CR to perform required random reviews (performance and product) of incoming telephone contacts.

While the system provides screen capture of account actions, as well as voice recording of the call, the recordings are NOT accessible by Taxpayer Identification Number (TIN), Voice Processing Identification Number (VPIN), Personal Identification Number (PIN), or any other Taxpayer Identification Number.

The system stores audio data by employee SEID for a maximum of 60 days (default), unless it has been evaluated. If a call has been evaluated, it is then stored for an additional 488 days, 548 days total.

See IRM 21.1.1, Accounts Management & Compliance Services Overview, for procedures and additional information.

ICCE is an automated call-routing interactive application system that permits taxpayers using a touch-tone telephone to select an application to resolve tax account issues, obtain tax information, or otherwise direct themselves to the appropriate source of assistance. ICCE reduces the number of calls that must be answered by a CSR. See ICCE Interactive Applications (IAs).

To establish a PIN, the caller must use an ICCE telephone interactive application (IA) that requires the use of a PIN for verification, e.g., payoff, posted payments.

For a taxpayer to have or to establish a PIN, the caller must have a current balance due account on IDRS.

To use the system, the caller must use the Caller ID Number on a current balance due notice.

A caller must not establish or maintain a PIN if any of the following conditions exists:

The caller must successfully enter the following requested information during the automated interview for Identification and Authentication (I&A).

Interactive applications help taxpayers resolve issues without talking to a CSR. Taxpayers must meet eligibility criteria to use the applications.

The following IMF applications are available:

The following modules are used internally by the interactive applications:

When a taxpayer exits from an Interactive Application (IA), either by choice or by failure to respond correctly to the menu option, the call is routed to a CSR assigned to the "Default Application" . This is referred to as a "default" from an IA.

Call referral data is displayed on the ICCE Finesse desktop application in the call data section and describes information about the call that has "defaulted" from the system. The call referral data displays the following information on the desktop application:

Use of the call referral data, along with IDRS CC VPARS screen information allows you to complete inquiries without asking the taxpayer duplicate questions.

When technical problems are encountered along with any Interactive Application, the desktop application displays the code for the application (VBD, REF, etc.) with an error message from below:

To complete calls with technical problems, follow normal incoming call procedures, including taxpayer/Third-party authentication.

Upon completing the call, immediately notify the manager or system administrator of the error message.

CC VPARS (Voice Processing Account Referral Screen) displays taxpayer account information and a description of the error the taxpayer encountered in an automated telephone system. The voice processing message section of the screen gives user friendly messages to indicate where the caller defaulted or exited the application.

New calculated data fields on a screen show the total TDA and TDI yield score (Internal Use Only), a total of balance due modules and a total of assessed balances.

To request CC VPARS:

Continue the taxpayer contact from point of default using existing IRM procedures, including authentication probes, if necessary.

History items appear on ENMOD for actions taken by ICCE applications. The ICCE identifying IDRS number is 099 after the Campus two-digit number (e.g., 29099XXXXX). The last five digits are systemically generated.

Transaction Code 016 (Miscellaneous Change Entity Code) identifies that a PIN was established. A second TC 016 indicates a PIN change. Other activities include issuing letters, IAGRE, and establishing installment agreements.

A three-digit route code (agent message numbers) appears when a call is routed to a CSR. CC VPARS shows the literal meaning of the route code.

By using the history information on ENMOD, VPARS and TXMOD, you can track the taxpayer’s actions during the interactive process.

Management Action Reports (MAR) generate when transactions do not post to IDRS due to system/network problems (e.g., IDRS application down) or account conditions beyond design for the following applications:

The Planning and Analysis (P&A) staff determines who, within the directorate, works the MAR. The MAR Directorate Assignments are as follows:

A designated person is required to retrieve the reports daily and manually input the necessary action that the system failed to generate as indicated on the report, by the next business day. The designated person should confirm that the failed transactions were not completed systemically before processing manually.

The MAR includes the TIN, MFT, Business Operating Division (BOD) and tax period, along with the needed correction for each application.

MARS Corrective Action Needed:

The Payment Report lists each account for which an installment agreement has been accepted. The daily report details the agreement type, duration, amount owed, payment date and monthly payment amount, as well as a summary of average duration, average amount owed and total accounts receivable.

Forward ICCE undeliverable letters, identified by 099 in the Employee Identification Number on the letter (e.g., 29099xxxxx), to Customer Service for resolution.

See IRM 21.3.3, Incoming and Outgoing Correspondence/Letters, for instructions for undeliverable items.

The e-File Services (eFS) System offers several methods for filing taxes and transferring funds electronically.

eFS uses several multi-functional Electronic Filing Systems (EFS) to receive and process individual and business returns.

The following table shows the returns and systems.

Taxpayers may file returns through authorized IRS e-file providers, Electronic Return Originators (EROs). EROs transmit returns via a Third-party. In some cases, the ERO may perform both the ERO function and the transmitter function.

The return may be prepared by the taxpayer, a tax professional or an ERO. Tax professionals may also be EROs, depending upon the functions performed.

Taxpayers who file electronically using tax preparation software or who file through a tax professional are required to use a Personal Identification Number (PIN) to sign their returns. Taxpayers create their PINs using any five digits except all zeroes. If authorized by the taxpayer, the taxpayer’s PIN may be generated by the software or entered by the Electronic Return Originator (ERO). If the return is filed using the Self-Select PIN method, the taxpayer must also provide their Date of Birth (DOB) and one of the following:

The Practitioner PIN method is another signature option for taxpayers who use an IRS e-file provider to prepare their tax returns. This option is used in transmitting Form 1040 as a totally paperless electronic return. A Form 8879, IRS e-file Signature Authorization, must be completed for all returns filed using the Practitioner PIN method. Form 8878, IRS e-file Signature Authorization for Form 4868 or Form 2350, Application for Extension of Time To File U.S. Income Tax Return, must be completed for Forms 4868 filed using the Practitioner PIN method of filing when there is an Electronic Funds Withdrawal (EFW). Information on the requirements for using the Practitioner PIN method can be found in IRM 3.42.5.7.1.2, Practitioner Personal Identification Number (PIN) Method.

The Self-Select PIN is the only IRS e-file signature method available to taxpayers who file a federal individual income tax return using online tax preparation software. This new requirement is to promote a paperless and secure method of signing individual returns electronically. Taxpayers choosing to electronically prepare and file their return using an online software package will be required to use the Self-Select PIN method as their signature. The Taxpayer selects five numbers (except all zeros) to enter as their electronic PIN signature. On a joint return, both spouses are required to enter a PIN as their electronic signature.

Who is eligible to electronically sign using the Self-Select PIN signature method?

Taxpayers must attach the following forms to Form 8453, U.S. Individual Income Tax Transmittal for an IRS e-file Return:

Who is not eligible to electronically sign using the Self-Select PIN method?

If the taxpayer does not have their tax return information available, the taxpayer may use online self-help applications on IRS.gov (e.g., Get Transcript Online) or may call the Interactive Voice Response (IVR) toll-free number, 800-908-9946, to request the transcript. If the taxpayer is unable to acquire their transcript through these processes, you may send a transcript to the taxpayer’s address of record.

Use the RRD system on EUP to assist taxpayers with rejected returns and other e-file inquiries.

The taxpayer may use tax preparation software bought Commercial-off-the-shelf (COTS) or available by electronic transmission to create an electronic income tax return using a personal computer Internet connection. A taxpayer may file up to five returns electronically with one software package.

The online company will transmit online returns from the taxpayers to the appropriate Submission Processing Campus within 24 hours, retrieve the taxpayer acknowledgement and provide the acceptance or rejection notification to the taxpayer.

Each taxpayer is required to use a Self-Select Personal Identification Number PIN, or the AGI from the prior year return (see paragraph 7 below) to sign their e-file online return.

Taxpayers who choose to electronically prepare and file their return using an online software package will be required to use the Self-Select PIN method as their signature. The taxpayer selects five numbers (except all zeros) to enter as their electronic signature. As part of the authentication process, the taxpayer may choose between two “shared secrets.”

The shared secrets are the original prior year AGI or prior year Self-Selected PIN. The prior year Self-Selected PIN is the five-digit PIN the taxpayer used to electronically sign their previous tax year e-file return. The online filer has to enter their date of birth and one of the following:

If the taxpayer is unable to provide a valid Primary or Spouse Prior Year PIN or Primary or Spouse Prior Year AGI Amount, they may provide an Identity Protection PIN (IP PIN) to electronically file their calendar year returns. If the taxpayer wishes to get an IP PIN to file their return and they don’t already have an account on IRS.gov, they must register to validate their identity. Direct the taxpayer to visit Get an Identity Protection PIN on www.irs.gov/getanippin for further information and resubmit their return.

The taxpayer cannot use the AGI from an amended return, a corrected amount from a math error notice or other changes made during IRS processing. If the taxpayer does not have the original AGI, the taxpayer may receive the AGI through the Get Transcript Online self-help application on IRS.gov or by calling the Interactive Voice Response (IVR) toll-free number, 800-908-9946. See IRM 3.42.5.7.1.1(4), Self-Select Personal Identification Number (PIN) Method, for further instructions if the AGI is a negative amount.

If the taxpayer calls to request the prior year AGI to e-file, do not provide the taxpayer with the AGI. Direct the taxpayer to the self-help application Get Transcript Online on IRS.gov, see IRM 21.2.1.52, Get Transcript, for additional information. Get Transcript has an Online and Mail option. The mail option allows the taxpayer to request the tax account and tax return transcripts. You may also direct the taxpayer to the toll-free IVR number, 800-908-9946, where the taxpayer may request tax account and tax return transcripts, see IRM 21.2.3.3.4, Interactive Voice Response, for additional information. For transcript requests for Practitioner Priority Service see IRM 21.3.10.4.4, Transcript Requests. If the taxpayer is unable to acquire their transcript through these processes, you may send a transcript to the taxpayer’s address of record. Alternatively, you must instruct the taxpayer to file the tax return by paper or seek electronic return originator (ERO) support.

Federal/State e-file is available in 40 states plus the District of Columbia and New York City.

State Acknowledgements are accepted by the Modernized e-File (MeF) System. Participating Federal/States can send their State Acknowledgements to MeF for trading partners to pick up when they pick up their Federal Acknowledgements.

Acknowledgements of state returns are made within 48 hours. Acknowledgements for Federal returns usually are received within five minutes but can take up to two hours during peak days.

States that participate in e-filing are:

Each state issues its own publications to detail the state's software specification requirements. Software developers contact the appropriate state to obtain electronic filing publications.

IRS e-file accepts federal/state e-file returns with foreign addresses, including the U.S. possession of Puerto Rico.

Direct the taxpayer to the list of VITA/TCE/AARP/FSA (Volunteer Income Tax Assistance, Tax Counseling for the Elderly, American Association of Retired Persons, and Facilitated Self-Assistance) sites available on IRS.gov for future reference. Access the link Free tax preparation, which provides information on an online nationwide directory of volunteer assistance locations taxpayers may visit for free filing assistance. Use this link to refer taxpayers to volunteers.

Users may search by state/county or zip code to provide a list of sites where taxpayers may file free. Use the following site information to ensure that the volunteer site provides the necessary services before referring the caller:

Two of the several possible program types included Facilitated Self-Assistance (FSA) Fusion and FSA Standalone.

Reporting Agents who file Form 941, Employer's Quarterly Federal Tax Return, returns for themselves or others are eligible to participate in this program.

Participants must submit:

The participants must complete three easy steps: Create an IRS e-services account, submit your application, and pass a suitability check.

Reporting Agents have signature authority and electronically sign returns using an assigned five-digit Personal Identification Number (PIN).

Modernized e-File (MeF) for Employment Taxes offers an improved way to file Forms 940, 940-PR, 941, 941-PR, 941-SS, 943, 943-PR, 944, and 945 electronically. On MeF, the current and two prior tax year returns (no amended) are accepted by Form 941. In tax year 2017, Form 941 will accept all quarters for 2014, 2015, 2016, and the first three quarters of 2017.

The following is a list of attachments that can be transmitted through Form 941, e-file:

Section 6011(e)(2) enacted by section 1224 of the Taxpayer Relief Act of 1997 requires partnerships with more than 100 partners to file Form 1065, Schedule K-1, and related forms and schedules on magnetic media (electronically as prescribed by the IRS Commissioner). This legislative mandate applies to partnership returns for tax year ending December 31, 2000, and subsequent years.

Eligible participants for this program are:

Participants must submit an IRS e-file Application via e-services for Electronic/Magnetic Media filing of Business and Employee Benefit Plan Returns. See Pub 3112, IRS e-file Application and Participation, for additional information.

For additional information on 1065 MeF Program see Pub 4163, Modernized e-file (MeF) Information for Authorized IRS e-file Providers for Business Returns, and Pub 4164, Modernized e-file Guide for Software Developers and Transmitters.

Forms 1041, US Income Tax Return for Estates and Trusts are electronically received at the ECC-MEM and are processed by the Ogden Submission Processing Campus (OSPC).

Form 8453- FE, U.S. Estate Or Trust Declaration for an IRS e-file Return is the signature document for all Form 1041 e-filed returns. The Form 8453-FE must not be mailed to IRS. It will be included in the electronic return as a PDF.

An IRS e-file application must be submitted electronically via e-services to participate in the IRS e-file program.

Eligible participants for this program are:

This program is for filing Estate and Trust returns for both federal and state at the same time.

Any state that has a requirement to file both federal and state fiduciary returns may participate. Currently New York is the only state participating.

The Electronic Federal Tax Payment System (EFTPS) allows individuals and businesses to make electronic deposits and payments for federal taxes such as Employment Taxes, Excise Taxes, Corporate Income Taxes and Form 1040 Estimated Taxes.

Generally, businesses and individuals must enroll in the EFTPS program to participate. Taxpayers can visit https://www.eftps.gov/eftps/ to enroll in EFTPS and to obtain information on how to complete a payment, or they can call EFTPS Customer Service for assistance:

Participants make EFTPS payments by:

Businesses must use electronic funds transfer to make all federal tax deposits (such as deposits of employment tax, excise tax, and corporate tax). Form 8109 and Form 8109-B, Federal Tax Deposit Coupon, cannot be used as of December 31, 2010. If the participant does not want to use EFTPS, they can arrange for their tax professional, financial institution, payroll service, or other trusted Third-party to make deposits on their behalf.

Deposits made through EFTPS must be initiated by 8:00 p.m. ET one calendar day prior to the payment due date.

A Same Day Payment option is available through the Federal Tax Collection Service (FTCS) to businesses who cannot initiate a timely EFTPS payment. This option is not intended for ongoing use.

Taxpayers must contact their financial institution for information on availability, deadlines, and fees. Refer to IRM 3.17.277.2.4.8, Federal Tax Collection Service (FTCS) Payments (EFT # 23X) for availability of FTCS for individual taxpayers.

EFTPS is a free service of the U.S. Department of Treasury. However, taxpayers are encouraged to check with their authorized financial institutions for their costs, deadlines, and eligibility requirements associated with each payment method.

Use IDRS Command Code EFTPS to research payments made through EFTPS.

When a taxpayer inquires about the IRS deducting their electronic federal tax payment twice, CSRs must check IDRS for the EFT Trace Number for each payment. Then refer to the table in IRM 3.17.277.5.3(4), EFT Number, to determine the payment method(s) used by the taxpayer.

Individuals may electronically pay federal taxes, including the balance due on their current Form 1040 return, estimated taxes, and other tax types using the following methods:

Businesses may electronically pay federal taxes, including the balance due on certain returns, using the following methods:

The IRS website provides tax information to the public. Taxpayers may:

Taxpayers may access the IRS Internet website at: https://www.irs.gov/.

The website also offers information for tax practitioners, e.g., special advance notices and electronic filing information.

Taxpayers may research tax law issues by viewing Frequently Asked Questions, Publications, Tax Trials or Tax Topics.

To download (receive data from another computer into one's own computer) from the IRS.gov website, Adobe Acrobat Reader software is needed to view and print PDF files. This is the preferred format for viewing or printing IRS forms, instructions and publications.

Adobe Acrobat Reader is available free of charge from the IRS website https://www.irs.gov/help/downloading-and-printing, as well as other websites.

Internet Refund/Fact of Filing (IRFOF) is an Internet application available through the IRS.gov home page, by clicking on "Where's my Refund." IRFOF is available in both English and Spanish.

Taxpayers obtain refund status information using the following: shared secrets, tax year, SSN, Filing Status and expected refund amount.

IRFOF provides refund status information consistent with, but not identical to the information provided by the Telephone-based applications. Special emphasis is placed on some exception conditions, freeze conditions and the Bureau of Fiscal Services (BFS) (formerly Financial Management Service (FMS)) Treasury Offset Program by providing detailed instructions and related information.

For more information, see IRM 21.4.1.6, Internet Refund Fact of Filing.

Get Transcript is an online ordering system for individual and business accounts, available through IRS.gov. The application provides two options: Get Transcript ONLINE and Get Transcript by MAIL. See IRM 21.2.3.3, Transcript Systems and Forms, for additional information.

E-Services is a suite of web-based products that provides tax professionals with electronic options for interacting with the IRS. For instructions on how to use E-Services and become an IRS e-file participant, and to learn the guidelines for using the Integrated Enterprise Portal (IEP), review the following:

IRS employees also use the e-Services product Transcript Delivery System via the Employee User Portal (EUP). IRS employees should seek help at IRS Service Central (IRWorks) or by calling 866-743-5748 when problems are encountered.

Tax professionals who are current e-Service users or who have questions about the e-Services applications or products should contact the Electronic Products and Services Support (EPSS) e-help Desk at 866-255-0654 between the hours of 7:30 AM and 7:00 PM EST for assistance.

The following is a list of products (key words) and some definitions to help with the terminology of e-Services:

The IRS has a free way for everyone to electronically prepare and file their "current tax year" individual federal tax returns. The program is called IRS Free File. It is available at https://www.irs.gov/filing/free-file-do-your-federal-taxes-for-free. IRS Free File software can also be used to electronically prepare and file Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return. It is available at https://www.irs.gov/filing/free-file-everyone-can-file-an-extension-for-free.

There are two IRS Free File options, offered through the IRS partnership with the Free File Alliance. Taxpayers can electronically prepare and file using either option for free.

IRS does not endorse/recommend any specific IRS Free File product. The IRS Free File companies are IRS authorized e-file providers.

Here’s how IRS Free File works:

Some IRS Free File Guided Tax Software partners may charge fees to electronically prepare and file a state tax return. For more information about state tax preparation and e-file including forms and fees, taxpayers must check the partner company’s website.

It is important to note that taxpayers must go through the IRS Free File portal to use any IRS Free File tax service, https://www.irs.gov/filing/free-file-do-your-federal-taxes-for-free and create an account using IRS Free File software.

ReferenceNet at, http://rnet.web.irs.gov/ contains current electronic research services. The electronic research tools enable IRS employees to research authoritative information materials, such as:

Current electronic tax research contracts contain tax law, advanced topics, news, business, information, and all items referenced other than basic tax law.

Access to each Electronic tax research tool requires a user ID and password by submitting a BEARS request. Instructions for requesting access, as well as links to these tools are on ReferenceNet at http://rnet.web.irs.gov/.

Deaf/Hard of Hearing (DHOH) callers who use the TTY/TDD equipment are instructed in Pub 17, Your Federal Income Tax (For Individuals), to call toll-free, 800-829-4059, for assistance with tax law and account inquiries and/or to order forms and publications. Trained CSRs using dedicated terminals in the Atlanta, Dallas and/or Indianapolis call sites, answer both tax law and account calls through the TTY/TDD systems.

The Federal Relay Service (FRS) expired. DHOH callers may choose the Telecommunications Relay Service (TRS) by calling 711.

If the call is not tax account related, (i.e., general information or tax law), you may answer any/all questions and assist the taxpayer through any assistant.

If the call is tax account related, before providing tax account information, you must:

Online Payment Agreement (OPA) is an application on IRS.gov which allows individuals who owe $50,000 or less in aggregate assessed tax, penalties, and interest, to request a long-term payment plan (installment agreement). Taxpayers who owe less than $100,000 in aggregate assessed tax, penalties, and interest can request a short-term payment plan.

To access OPA, taxpayers may go to IRS.gov/paymentplans.

Using OPA, users can receive immediate notification of approval to establish payment plans on liabilities reported using the following forms:

OPA allows taxpayers or their authorized representative (Power of Attorney) to self-qualify and apply for agreements. Agreements completed through OPA will have an originator code of 82 or 83.

OPA offers users the ability to:

OPA offers the following types of monthly installment agreements:

OPA will also permit individuals to:

OPA cannot be used to:

The OPA application determines eligibility, filing compliance, and checks for excluding account conditions. The system verifies that the proposed payment meets the streamlined agreement criteria and provides a payment estimator tool to help determine a realistic payment amount.

Taxpayers are required to register and log in using Secure Access Digital Identity (SADI). See IRM 21.2.1.58, Secure Access Digital Identity (SADI) for registration requirements and information on taxpayers having difficulty registering.

Prior to the integration of SADI, taxpayers using OPA registered and logged in using Secure Access eAuthentication.

Taxpayers who want to establish a pre-assessed agreement on a current tax year Form 1040 liability or individual shared responsibility payment prior to a notice being sent are requested to enter the balance they will owe, as shown on their Income Tax Return.

Taxpayers who want to establish a pre-assessed agreement after receiving notification of new assessment resulting from an examination audit, Automated Underreporter (AUR) or Automated Substitute for Return (ASFR) case are requested to enter the balance they will owe, as shown on their CP 2000 or Notice of Deficiency.

Powers of Attorney (POA) who have filed Form 2848 and are authorized to represent a taxpayer may use OPA on their client(s) behalf. Refer to IRM 10.10.3, Centralized Authentication Policy (CAP) to see what POAs must enter to be authorized.

Powers of Attorney who wish to establish a pre-assessed agreement for their client(s) on a current tax year Form 1040 liability or individual shared responsibility payment prior to a notice being sent, are requested to enter the balance owed, as shown on their client’s Income Tax Return. Power of Attorneys who have filed Form 2848 with the IRS and are authorized to represent their client(s) (the taxpayer) are required to enter their client’s SSN or ITIN; if filing jointly, the spouse’s SSN or ITIN; the AGI from the client’s last year’s Income Tax Return; and their own CAF number. This information is used to ensure that the POA is authorized to represent their client in the OPA application.

POAs are allowed three attempts ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Transactions that do not post due to system/network problems (e.g., IDRS application down) or account conditions beyond design for the application will be captured in the OPA Management Action Report (MAR) and will be worked by designated personnel. In Cincinnati ACS and ACSS for SBSE. Atlanta ACSS for TS status 22/24cases, and Kansas City CSCO for TS non-ACS cases. For more information, see IRM 5.19.1.6.8.1, OPA Management Action Reports (MAR).

Secure Access eAuthentication transitioned to Secure Access Digital Identity (SADI) is the authentication platform that allows users to access many IRS online applications.

SADI uses third parties (i.e., Credential Service Providers (CSPs)) to conduct the verification and authentication process on behalf of the IRS. The CSPs provide their own customer service for those taxpayers who experience issues registering or signing in.

The CSP manages the user registration process by:

Taxpayers will move seamlessly from IRS.gov to the website to verify their identity, create their account or sign in, and return to the IRS online tool. Other federal agencies and several states use this process. Taxpayers who have previously verified their identities through a CSP used by another federal agency may use those credentials to access the IRS tools as well.

The following IRS tools are accessed through the SADI registration and login process:

For details on what taxpayers will need to successfully create an account, the taxpayer should visit the CSP’s website.

Do not refer taxpayers to the Electronic Products & Services Support (EPSS) help desk for assistance with creating an IRS credential. IRS employees cannot assist taxpayers with creating a credential. Taxpayers having trouble accessing or creating an account for an IRS online service can visit www.irs.gov/registerhelp, to access frequently asked questions, or the IRS ID.me Help Center website by visiting https://help.id.me and selecting Internal Revenue Service located in the “Explore by partners” help section under the “Government” tab.

Taxpayers with an Individual Taxpayer Identification Number (ITIN) can create an account with ID.me to sign in and access IRS services.

Where’s My Amended Return (WMAR) provides automated access to the processing status of Form 1040-X, US Amended Return. Customers can access their information online or by calling the voicebot. It is available in English and Spanish, and accessible by:

Taxpayers can track the status of their Form 1040-X for the current year and up to three prior years. They must wait three weeks after filing the form before using WMAR. Consistent messages are provided by the phone and web versions of WMAR.

Taxpayers authenticate by inputting the following information:

Once authenticated, taxpayers can find out the status of their Form 1040-X across the following three processing stages:

WMAR is designed to lock out taxpayers after three failed attempts to authenticate. The lock out period for three failed attempts is a 24-hour period.

The telephone WMAR application is designed to route taxpayers to a live assistor if Identity Theft or Date of Death indicators are located on the Integrated Data Retrieval System (IDRS). If the Online WMAR application identifies either of those indicators, it will provide a callback number with a specific three-digit extension.

The following Amended Tax Returns cannot be accessed using WMAR:

For more information, see IRM 21.5.3.3.1, Locating Amended Returns (Form 1040-X), and IRM 21.4.1.4, Refund Inquiry Response Procedures.

Service providers partner with VanillaDirect to offer a pay with cash payment option available to taxpayers through Pay with Cash at a Retail Partner | Internal Revenue Service (irs.gov) and participating retail stores. It is a secure walk-up cash payment method that converts cash payments to electronic transactions. It utilizes a barcode and retail locations to complete the transactions.

This cash option is available at participating retail partner locations in all 50 states and Puerto Rico. Some examples include:

Service providers, ACI Payments, Inc., and Link2Gov offers VanillaDirect as a cash payment option on their website. These can be accessed through the IRS.gov website by going to the "Pay" tab, or by entering the website address https://www.irs.gov/Payments, and selecting the "Cash -Through a retail partner and other methods" from "Other Ways You Can Pay" and selecting "retail partners" link on the Pay Your Taxes With Cash page.

A convenience fee is charged for the service and may vary among providers.

Taxpayers who want to pay their taxes with a cash payment option should visit https://www.irs.gov/Payments. In the Other Ways You Can Pay section, click the Cash - Through a retail partner and other methods link to go to the Pay Your Taxes With Cash page. In the At one of our retail partners section click the retail partners link which leads to the Pay with Cash at a Retail Partner page.

Telephone assistors must encourage taxpayers inquiring about paying a balance to utilize IRM 21.2.1.62, Individual Online Account or IRM 21.2.1.48.2, IRS Direct Pay as a quick and easy way to make payments towards their IMF balance. Assistors must encourage cash paying taxpayers to use the ACI or Link2Gov by cash option.

Pay With Cash is available to IMF and BMF taxpayers. See IRM 21.2.1.48.6, Credit or Debit Card Payments (Pay by Phone or Internet) for form types available.

Please advise joint filers paying with cash to complete the "Verify Identity" page using the primary filer's information, even if the taxpayer is making an estimated tax payment. This will ensure the payment is promptly applied to the balance due account.

For support or any issues making the payment, contact the payment processor used.

There is a new process for students applying for financial aid through the Department of Education (ED). In July 2023, The IRS implemented legislation mandating a direct data exchange with the ED which provides all tax data necessary for ED to administer federal student aid programs, without any need for taxpayers to contact the IRS.

The ED will no longer direct students or their parents to the IRS to obtain copies of tax returns or tax transcripts, for the Income Driven Repayment of student loans or to complete the Free Application for Student Aid (FAFSA). Any inquiries from the public may be redirected to ED’s Federal Student Aid Information Center (FSAIC) at 1-800-433-3243 or website at Federal Student Aid, or suggest they contact their school’s financial aid office for assistance. IRS does not administer non-tax student aid programs for ED.

Individual Online Account (IOLA) is an online system that allows taxpayers to securely access their IMF account information through IRS.gov/account.

IOLA is currently offered in English and Spanish and includes information on MFTs 29, 30, 31, 35, 55 and 65.

Access requires the taxpayer to verify their identity and pass a rigorous authentication process. See IRM 21.2.1.58, Secure Access Digital Identity (SADI), for more information.

The Profile page allows taxpayers to view their contact information the IRS has on file. Taxpayers are provided information and links on how to update their name, mailing address, bank accounts, email, passwords, and notice and letter preferences, such as language and accessibility features. Taxpayers can add up to five bank accounts for making payments and manage their paperless or email notification preferences to opt-in/out of digital notices or sign up for email notifications for new account information or activity. In addition, a select number of taxpayers with existing access to Secure Messaging, who have been invited to work specific Exam, Appeals and AUR issues can view and reply to messages. For more information, see IRM 4.19.13.34, Taxpayer Digital Communications (TDC) - Secure Messaging or IRM 4.19.3.22.3, Taxpayer Digital Communication (TDC) Overview. Eligible taxpayers will be able to request and receive their Identity Protection PIN (IP PIN), which is a six-digit number that prevents someone else from filing a tax return using their Social Security Number or Individual Taxpayer Identification Number.

The IOLA application provides taxpayers access to the following via navigational tabs:

The Account Home page provides the taxpayer with an overview of their account along with links to other pages within the application. Taxpayers who have an existing Short-Term Payment Plan or Installment Agreement will also see the status of their agreement (Current or in Default). Additionally, taxpayers will see pending electronic payments, a Notifications box that will inform them of new features, pending authorizations, undeliverable mail, recently posted notices, and/or a message if they have one or more unread Secure Messages.

The Account Balance page allows the taxpayers to view:

The Payments tab provides a drop down to select the Payment Options page or Payment Activity page.

The Records and Status page allows taxpayers to view or obtain the following account related information:

The Notices and Letters page provides access to digital copies of two hundred CP Notices generating to taxpayers, to view, print, or download notices in a PDF format within their IOLA. While the taxpayer has the option to opt out of receiving paper notices through the mail, some notices that are legally required to be mailed will still be printed and mailed. Additional notices will be added in future releases. The Notices and Letters page also provides a link to FAQs for more information about the notice and how to report notice errors.

The Forms page allows taxpayers to view a list of available IRS forms to complete and submit online requiring the Taxpayer’s signature.

The Authorizations page allows taxpayers to view, approve or reject POA or TIA authorizations sent to them online from the Tax Pro Account Application. Additionally, taxpayers can view, authorize, or reject tax return transcript requests received from the Income Verification Express Service (IVES). The two authorization types are separated to help taxpayers clearly understand and differentiate them.

The ACS Chatbot has been added to IOLA, with the capability of escalating to a live assistor for accounts in certain IDRS balance due, collection, or installment Agreement (IA) statuses. These IDRS status codes include 20, 21, 22, 24, 56, 58, 60, 61, 63, and 64. Affected taxpayers are offered the opportunity to interact with the ACS chatbot for questions relating to their issue and if needed the taxpayer can escalate to a live assistor. For additional information, see IRM 5.19.5.11.3, Processing Chats from IOLA.

View how the IOLA application functions by visiting the Employee Demo site via SERP under Job Aids, Part 21, Chapter 2. This site contains simulated taxpayer accounts and explanations of the functionality and features taxpayers see.

Tax Pro Account is an online system that allows individual tax professionals to securely take various actions.

Access requires the tax professional to verify their identity and pass a rigorous authentication process using Secure Access, See IRM 21.2.1.58, Secure Access Digital Identity (SADI), for more information.

The system will be available Monday 6:00 a.m. to Saturday 9:00 p.m. Eastern Time, and Sunday 10:00 a.m. to midnight Eastern Time.

Tax Pro Account allows a tax professional with an assigned Centralized Authorization File (CAF) number, to complete a POA request, using the following designation levels:

The system will allow an individual with an assigned CAF number to complete a TIA request.

Authorizations for POA and TIA may be requested from tax year 2001 through the current year, plus three additional years. If the tax professional requires authorization for tax year 2000 and prior, they must submit their request to the CAF unit on a Form 2848 or Form 8821.

Submission of a new request for authorization via Tax Pro Account will replace any prior or existing authorization, of the same authorization type (POA/Form 2848 or TIA/Form 8821) on the taxpayer’s account for the tax period(s) and tax matter(s) requested, as shown in the Form 2848 or Form 8821 instructions. This is the same process used for Form 2848, unless line 6 (line 5 on Form 8821) is complete and there is no ability to use line 6 functionality in Tax Pro Account.

To complete a request for authorization using Tax Pro Account, the tax professional will need the following information:

Tax Pro Account does not support the following functionality:

All entries into this application will have a validation that the formatting and type of entry is correct. Fields will only accept applicable information for that field, such as the CAF number field will only accept numbers and a dash (-).

When the professional enters their information, in Step 1, it will be verified for accuracy against IRS records. If it’s incorrect, it will not pass validation and the professional will be given an error message and the opportunity to correct their entry. If the entry is not corrected, the tax professional will not be able to continue to Step 2. If the CAF number has been linked to the TIN of the owner this step will be auto populated with the user’s information.

The taxpayer’s information will be accepted in Step 2. Once the request is completed, if the taxpayer’s information matches IRS records the request will be sent to the taxpayer’s Individual Online Account, at http://www.irs.gov/account for their approval or rejection. See IRM 21.2.1.62 for additional information about IOLA. If the taxpayer’s information does not match IRS records, the request will remain in the Tax Pro’s account and not be forwarded to the taxpayer. The tax professional will not know if the information passed or failed unless they contact the taxpayer, to avoid phishing. The tax professional will have the ability to cancel the request which must be done if the information is determined to be inaccurate.

In Step 3 the tax professional will enter the tax periods and tax matters and indicate whether they wish to receive notices and communications the IRS sends to the taxpayer. As with the paper forms, only two representatives or designees may receive notices and communications, per authorization type, (POA or TIA).

Currently Tax Pro Account supports the following Tax Matters:

Step 4 is where the tax professional will have the ability to review, edit and submit the request. They must check the boxes to select the information in the Declaration of Representative. They must enter their credentials and electronically sign the request.

Upon completion of the authorization the tax professional will submit the request, Step 4, and if successfully submitted, they will receive a confirmation of submission. Step 2 information may not be accurate, and if so the authorization will not be sent to the taxpayer. See (12) above. The tax professional can cancel this request if the taxpayer never takes action on it or does not receive it. Once the taxpayer approves or rejects this request, the tax professional can no longer cancel it. The "Next Steps" in Tax Pro Account advises the tax professional to contact the taxpayer and request they access OLA to review and electronically sign the request.

If the taxpayer’s information is accurate, the taxpayer will receive a notification within their online account letting them know they have a new authorization. If they have opted into email notifications, they will receive an email to log into their online account. This will allow the taxpayer to act on the authorization in a timely manner.

If the authorization request is approved by the taxpayer and processed into the CAF database, the authorization will show on the tax professional’s Authorization list as Approved. If the tax professional has opted in for email notifications (in their profile), they will receive an email to log into their Tax Pro Account and be able to see the approved authorization in a timely manner.

If the taxpayer rejects the request or if it fails to write to CAF, it will be removed from the tax professional’s Authorizations list, and they will not be able to view the status.

If the taxpayer approves the request and it goes into a "processing" status, meaning it will attempt to be processed in the next two days, it will be removed from the tax professional’s list because the tax professional can no longer cancel it. If this authorization is later processed to the CAF database, it will show in the tax professional’s Authorizations table as Approved. The tax professional must contact the taxpayer regarding any questions or concerns as they apply to the status of a request that the professional can’t view.

The tax professional may print a copy for their records by selecting the print button on the approved authorization.

Cancel is not the same as withdraw. Cancel is the functionality used for the tax professional to remove a request they have initiated for the taxpayer to sign. Once signed and processed, the request must follow the same withdraw guidelines as a paper Form 2848 or Form 8821.

Multiple Representatives:

Tax Pro Account and IOLA will both remove any authorizations that have not been approved and processed after 120 days. Any authorizations that have been approved will continue to live in the taxpayer’s IOLA as shown on the tab for Authorizations, Power of Attorney and Tax Information Authorizations. This does not make them active. Tax Pro authorizations are processed to CAF the same as paper. If a newer authorization has over-written or revoked a Tax Pro initiated and approved authorization, they will continue to show in IOLA as shown on the tab for Authorizations, Power of Attorney and Tax Information Authorizations and Tax Pro, in the Authorization Requests, Your Requests tab, even though they have been overwritten in the CAF database. What’s shown in Tax Pro and IOLA under these tabs is a point in time submission. Tax Professionals will be able to link their CAF number and see the active authorizations they have on file in the CAF database.

Tax Professionals may also start a new authorization in Tax Pro and not finish it in a single session. They can save these authorizations as “Draft” and revisit them later. The professional must correctly submit all step 1 information as well as the name in step 2 before they save the draft. They will be able to revisit that authorization in a later session by selecting the name from the Authorizations list and verify the information, starting at step 1.

A unique Source Document Locator Number (SDLN) showing "92" or "93" in field 7 and 8 will denote the systemic input of the authorizations within the Tax Pro Account.

There will be a unique 10-digit number reflected in the employee number field that indicates the request was submitted by the Tax Pro Account application. This number will start with "92" or "93" and will be used to associate the CAF record with the electronic signature stored in the Electronic Storage and Retrieval service (ESSAR).

New functionality implemented in August, 2023 included the ability for an individual with a CAF number assigned to them personally to request a PIN to link their personal information to their CAF number. This will allow the user to view all the taxpayers they have shown in the CAF database. The user will request the PIN which will be mailed to the CAF address of record. The user will come back into Tax Pro Account with the PIN, enter it and agree to have their personal information (TIN) associated to the CAF number. Only the user who requested the PIN can use the PIN. No one else can order a PIN for the user. Once the linkage is complete the user can view their client list from the CAF database.

Once the user views their client listing, they will be able to view the list of active authorizations for each taxpayer and withdraw from any authorization.

The client listing and specific authorizations will be available for taxpayers who are active in the CAF database whether the authorization was written via Tax Pro Account or submissions processed by the CAF function, e-Fax, TDC or paper. It will include IMF and BMF authorizations even though only IMF can be submitted via Tax Pro Account.

Once an authorization is withdrawn by the tax professional, the taxpayer will receive a notification in the mail. They will receive a CP 312, (IMF) or CP 313, (BMF).

The tax professional can withdraw authorizations originally processed by the CAF Function, as well as authorizations originally processed through Tax Pro. Withdrawals processed through Tax Pro can be identified by the 92 or 93 either in the SDLN or employee number.

Tax professionals who have linked their CAF number (currently only available to individuals who have the CAF number assigned to them as individuals) or individuals who have had their CAF number assigned through Tax Pro Account can view:

Tax Pro Account is not an e-Services product and is not supported by the EPSS Help Desk. Only refer Tax Professionals to the EPSS Help Desk when they receive a CP301 notice and they indicate they did not create a Tax Pro Account. For more information you may refer the tax professional to www.irs.gov/taxproaccount.

View how the Tax Pro Account application functions by visiting the Employee Demo site for Tax Pro Account via SERP under Job Aids, Part 21, Chapter 2. This site contains simulated taxpayer scenarios and descriptions of the account functionality. View how the IOLA application functions by visiting the Employee Demo site for IOLA site via SERP under Job Aids, Part 21, Chapter 2. This site contains simulated taxpayer accounts and explanations of the functionality and features taxpayers see.

Business Tax Account (BTA) is an online system that allows taxpayers to securely access their Business Master File (BMF) account information through IRS.gov/business.

BTA is available in English and includes information on Master File Transcripts MFT 01, 02, 06, 08, 10, 11, 13, 14, 16, 17, 60, 63, and 64 for the current year, and the prior five years they filed. Access requires the taxpayer to verify their identity and pass a rigorous authentication process using Secure Access, and Centralized Authentication Policy. See IRM 21.2.1.58, Secure Access Digital Identity (SADI) platform for more information. See IRM 10.10.3, Centralized Authentication Policy.

The Business Account Access capability defines what the user can access. See IRM 21.2.1.64.1, Business Account Access.

The BTA system provides the taxpayer access to the following via navigational tabs and pages:

The Account Home page provides an overview and links to other pages within the application. The account home page can be viewed once the taxpayer has selected the business entity tab on the account landing page. They can view the business name, address, masked EIN, business entity type, the taxpayer’s name, the Designated Employees (DE’s) they have authorized, filing requirements and company type/structure. See IRM 21.2.1.64.1, Business Account Access for limitations.

The Account Balance page provides balance due for the years the taxpayer has authorization to view. See IRM 21.2.1.64.1IRM 21.2.1.64.1 for what years can be seen.

The Tax Records page allows the taxpayer to view or obtain the following account related information:

The Notices and Letters page allows the taxpayer to view a digital version of notices and letters previously issued to the taxpayer. The owner can view and/or print a PDF version of the following notices and letters.

The Clean Energy tab provides access for the Inflation Reduction Act (IRA) and the Chips and Science Act (CHIPS Act) credits for clean energy and manufacturing investments. For further information visit Clean Vehicle and Energy Credits.

The Payment page allows the taxpayer to view the full balance due for all tax periods they are obligated to pay and to make a same day payment or to schedule payments of up to 365 days in advance. There is a limit of 12 transactions a day with each transaction including up to 12 payments. The maximum daily total of all payments is $499,999,999.99. The following activities are available on the payment page:
Make a Payment: Allows a payment using either a business/personal bank account or card using these four steps:

View how the BTA system functions by visiting the Employee Demo site via SERP under Job Aids, Part 21, Chapter 2.