The IRS spent over three years on the design and development of a new e-file system which is often referred to as Modernized e-File (MeF). A stakeholder group comprised of tax professionals and software vendors worked closely with IRS during all phases of design, development and implementation of MeF to ensure the needs of corporations were understood. MeF is a web-based system that allows electronic filing of corporate, individual, partnership, exempt organization, employment, estates and trusts and excise tax returns through the Internet. MeF uses the widely accepted XML format. This is an industry standard that is used when identifying, storing and transmitting data rather than the proprietary data transmission formats used by older e-file programs.

IRC 6011(e)(1) gives specific authority for the IRS and the Treasury Department to “prescribe regulations providing standards for determining which returns must be filed on magnetic media or in other machine-readable form.” Rev. Proc. 2007-40 combines the rules governing IRS e-file.

The Director of eFS Division manages all strategic and day-to-day business activities for the IRS electronic filing program. See IRM 1.1.13.7.6.5, e-File Services, for additional information.

The Chief of IMF Operations and Maintenance Services Branch is responsible for overseeing the IRS Individual e-file Programs process and policy. See IRM 1.1.13.7.6.5.2, IMF Operations and Maintenance Services Branch, for additional information.

The general role of the IMF Operations and Maintenance Services Branch is to ensure ongoing operations and maintenance of processing, including requirements analysis and development pertaining to legislative changes and expiring provisions.

The IMF Operations and Maintenance Services Branch provides support to EPSS and Submission Processing Campus Operations/Functions that have responsibility for operating the Individual e-File Programs and applicable processing systems.

The IMF Operations and Maintenance Services Branch responsibilities are as follows:

The Chief of IMF Operations and Maintenance Services Branch reports to the Director of e-File Services. The following sections report to IMF Operations and Maintenance Services Branch:

The office symbols for IMF Operations and Maintenance Services Branch are SE:W:CAS:SP:IOM.

The following is a list of related resources on the e-file Individual Programs. IRM 3.42.5, IRS e-file of Individual Income Tax Returns, must be used with the following resources to complete the electronic return process and to resolve account related issues or Authorized IRS e-file Provider concerns.

This section provides a general overview of the Taxpayer Advocate Service (TAS). Per the Taxpayer Bill of Rights (TBOR), taxpayers have the right to expect a fair and just tax system which provides taxpayers with the opportunity to have their facts and circumstances considered when it might affect their underlying liabilities, ability to pay, or ability to provide information timely. Taxpayers have the right to receive assistance from TAS if they are experiencing financial difficulty or if the IRS has not resolved their tax issues properly and timely through normal channels.

The Taxpayer Advocate Service (TAS) is an independent organization within the IRS whose employees assist taxpayers who are experiencing economic harm, who are seeking help in resolving tax problems that have not been resolved through normal IRS channels, or who believe that an IRS system or procedure is not working as it should. If a taxpayer specifically requests TAS assistance, and it meets TAS criteria contained in IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria, refer the case immediately to the TAS office. You must notate on Form 911, Request for Taxpayer Advocate Service Assistance (and Application for Taxpayer Assistance Order), Section III:

The National Taxpayer Advocate, along with the senior leadership team, have negotiated and finalized working agreements that establish how each operating division and Appeals will work Taxpayer Advocate Service (TAS) referred cases. These agreements, called Service Level Agreements (SLAs), outline the procedures and responsibilities for processing of TAS casework when either the statutory or delegated authority to complete the case transactions rests outside of TAS.

The SLAs are located at https://www.irs.gov/advocate/taxpayer-advocate-service-level-agreements-slas.

Disclosure safeguards must always be observed as described in IRM 11.3, Disclosure of Official Information.

IRS employees must use caution not to disclose return information except to the taxpayer or to a person whom the taxpayer authorized to receive that information by Form 2848, Power of Attorney and Declaration of Representative; Form 8821, Tax Information Authorization; or Form 8879, IRS e-file Signature Authorization. Under the disclosure authority granted on the Form 8879 or equivalent display of text, IRS employees are permitted to discuss the following with Authorized IRS e-file Providers:

Taxpayers can generally expect the IRS to issue their refund in less than 21 calendar days after the IRS receives their e-filed tax return and within 16 weeks after the IRS receives their amended tax return. Taxpayers can elect to have their refunds deposited directly into their qualifying account at a financial institution. As of July 1, 2021 direct deposits are allowed on current and prior tax year returns, this includes IMF prior year original returns. Direct questions regarding refunds to the toll-free IRS Refund Hotline at 800-829-1954. Taxpayers can also check the status of their refund through "Where's My Refund" on the IRS web site and through IRS2GO (English and Spanish) application for smart phones. See IRM 21.4, Refund Inquiries, for additional information.

Employees must remain aware of Identity Theft (IDT) to relieve taxpayer’s burden and eliminate potential fraud. EXAMPLE: Taxpayer’s Social Security Number (SSN) or other identifying information was used without their permission. For additional information regarding IDT review, refer to IRM 25.23, Identity Protection and Victim Assistance.

If you suspect you have an Identity Theft (IDT) issue, escalate the interaction to the IDT Research Provider Group for research and possible referral to Return Integrity and Compliance Services (RICS). See IRM 3.42.10.14.19, Identity Theft, for more details.

The Archival Retrieval Facility (ARF) was used to store e-file returns up to 1998. However, the ARF system no longer exists. Tax Year 1998 returns that were not identified as needing to be retained via CFO-4-0449 were deleted from the database January 2005.

The Tax Return Data Base (TRDB) replaced the ARF for storing e-file returns. The return data will be available through CC TRDBV for six years after the end of the processing year. Returns will be retained longer if they meet the Collection Statute Expiration Date (CSED) retention requirements as determined by Master File processing.

After IRS acknowledges the return was accepted, the following special processing conditions may cause a direct deposit request to be dishonored if the return meets any of the following Refund Review criteria:

The IRS will allow only up to three direct deposits to a single routing and account number. The IRS will itself dishonor subsequent direct deposit requests to the same account and issue the entire tax refund by paper check to the address on the tax return. The IRS will also mail a CP 53, No Direct Deposit of Refund Check, Check in the Mail, notice to the taxpayers explaining what has happened and why. Refer to http://www.irs.gov/Individuals/Direct-Deposit-Limits.

Any inquiries from an Electronic Return Originator (ERO) or taxpayer (TP) about the status of a direct deposit on an accepted return should be referred to the toll-free IRS Refund Hotline 800-829-1954 or IRS Customer Service at 800-829-1040. Taxpayers can also check the status of their refund through "Where’s My Refund" on the IRS web site and IRS2GO (English and Spanish) for smart phones.

Taxpayers filing an electronic return using the Self-Select PIN method or the Practitioner PIN method can file an electronic, paperless tax return.

Instructions for Form 8879, IRS e-file Signature Authorization, and Form 8878, IRS e-file Signature Authorization for Form 4868 or Form 2350, require the ERO to retain these forms in their file for three years from the return due date or IRS received date, whichever is later. EROs are instructed not to send them to the IRS unless requested to do so. See IRM 3.42.5.7.1.4, Processing Authorization Forms Submitted to IRS in Error.

The taxpayer will use Commercial Off The Shelf (COTS) tax preparation software or software available by electronic transmission to create an electronic income tax return using a personal computer internet connection. Online returns will be transmitted to IRS through the online filing company. The online filing company will transmit all online returns from taxpayers to the appropriate Submission Processing Campus within 24 hours; retrieve the taxpayer acknowledgment and provide the acceptance and rejection notification to the taxpayer. Online filing companies will translate IRS reject codes into language easy for taxpayers to understand and provide assistance in the correction process as a service to their clients.

Online taxpayers can e-file their individual income tax returns only if the returns are signed electronically using the Self-Select PIN. Online taxpayers will use Form 8453, U.S. Individual Income Tax Transmittal for an IRS e-file Return, to submit required supporting paper documents listed on the Form 8453 to the appropriate Submission Processing Campus.

Refunds should be in the taxpayer's account (if Direct Deposit is requested), within 3 weeks. Questions regarding refunds should be directed to the toll-free IRS Refund Hotline at 800-829-1954. Taxpayers can also check the status of their refund through "Where's My Refund" on the IRS web site and through IRS2GO (English and Spanish) application for smart phones.

Receipt and Control Operations will pull, sort and batch all incoming Form 8453, U.S. Individual Income Tax Transmittal for an IRS e-file Return, according to procedures contained in IRM 3.10.72, Receiving, Extracting, and Sorting.

Receipt and Control Operations will sort and route the following Form 8453 to e-help using Form 12305, Routing Code Slip.

Form 8453 receipts with Form 1040 series return attachments should be worked expeditiously by e-help.

Form 8453 attachments that do not require additional actions, will remain attached to Form 8453. Refer to IRM 3.10.72, Receiving, Extracting, and Sorting, for routing of attachments that require additional action.

Form 8453 receipts are processed using a Form 8453 Document Locator Number (DLN). The two-digit file location code will be the same as paper documents numbered by the Submission Processing Campus. The tax class will be "2" , and the document code will be "59." (See Figure 3.42.5-1) The Form 8453 DLN will not be the same as the return DLN.

Figure 3.42.5-1

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Tax Years 2008 through 2023 Form 8453 receipts will be numbered using blocking series 000-949 and Form 8453-OL receipts will be numbered using blocking series 300-999.

Prior year Form 8453 should not be processed with current year Form 8453. The Receipt and Control Operations will route all prior year Form 8453 to e-help.

Online taxpayers filing an electronic return must use the Self-Select PIN method to sign their return. See IRM 3.42.5.8.2, Attaching Documents to Electronic Returns, regarding attaching documents to electronic returns.

Research IDRS to verify the year of Form 8453.

If Form 8453 was intended for current year, edit year on Form 8453 and forward Form 8453 for regular processing.

A cross-check is performed by the Tax Return Database (TRDB) to match the Form 8453 SSN with the SSN of the accepted electronic return.

An electronic return record is created in TRDB when an electronic return is acknowledged as accepted by the IRS. If a required Form 8453 is received for the same SSN, it will be displayed on IDRS CC TRDBV and CC R8453 with an SSN definer.

The TRDB-R8453 generates various 8453 related files and reports. Below is a listing of only those reports that are worked in e-help.

IDRS CC ELFUP is used to correct Form 8453 processing errors or to update the R8453 record.

Command Code ELFUP should be restricted to e-help employees. A maximum of 11,000 ELFUPs are allowed per session.

ELFUP actions will be listed on the Correction History Listing and CC R8453 with an SSN definer (Tax Year 2004 and subsequent).

The Outstanding Errors Listing shows the errors that occurred through IDRS CC ELFUP or Integrated Submissions and Returns Processing (ISRP) runs. The Outstanding Errors Listing will be researched using IDRS CC R8453, definer AN3, or AU3 or MS3. The input source codes are ELFUP or ISRP. Totals may be researched using IDRS CC R8453 with definer TT3.

A listing of Outstanding Errors for an individual taxpayer's Form 8453 record will be included in the screen display of CC R8453 with an SSN definer. Invalid SSN errors will only be included on the Outstanding Errors Listing since a CC R8453 request for an invalid SSN will not be considered a valid request.

TRDB will generate Form 4251, Return Charge-Out, for Form 8453 errors. The charge-outs will be generated daily for current day errors. A daily listing of the generated charge-out requests can be researched using IDRS CC R8453 with definer AN1 or AU1. Totals may be researched using IDRS CC R8453 with definer TT1.

Error messages appearing on the Outstanding Errors Listing include:

After Outstanding Errors have been corrected, Form 8453should be routed to the Files area.

The DLN Block Listing will appear on Integrated Data Retrieval System, (IDRS) Command Code (CC) R8453 using definer AU4. Definer Codes AU4 can also be researched with a Julian date. The Listing will show the error that occurred through IDRS CC ELFUP or Individual Shared Responsibility Payments (ISRP). The Listing is also referred to as the Cycle Proof Listing (CPL). This list is used to verify blocks input by ISRP.

The Tax Return Database (TRDB) will generate Form 4251, Return Charge-Out, for the Form 8453 ISRP errors identified as DLN errors. The charge-outs will be generated daily for current day errors. A daily listing of the generated charge-out requests can be researched using CC R8453 with definer AU1. Totals may be viewed by using CC R8453 with definer TT1.

Error messages appearing on the DLN Block Listing include:

Research Form 1332, Block and Selection Record, against the DLN Report to determine the correct DLN.

The listing may contain blocks that appear to contain more than 100 documents.

TRDB-R8453 will create a daily Correction History Listing of corrected 8453 SSNs and DLNs. The Correction History Listing will be researched using IDRS CC R8453, with Definer Code AU2. Definer Code AU2 can also be researched with an employee-ID. Totals may be researched using IDRS CC R8453 with definer TT2. Correction History for a taxpayer's 8453 Record will also be displayed using CC R8453 with an SSN definer.

For an INVALID SSN ERROR, the 8453 SSN input to IDRS CC ELFUP must be zeros.

For a DUPLICATE SSN/DLN ERROR, all instances of the duplicated 8453 DLN and SSN within the Campus will be applied except for the earliest occurrence.

For CC ELFUP Action Code A, the change status will be identified as APPLIED and the action description ADD for each input.

For CC ELFUP Action Code C, the change status will be identified as APPLIED and the action description CORRECTED when the ELFUP 8453 SSN and 8453 DLN is equal to the transcribed 8453 SSN and the 8453 DLN. The change status will be identified as NOT FOUND when the ELFUP 8453 SSN and 8453 DLN are not equal to the 8453 SSN and DLN which are stored on the TRDB database and displayed within IDRS CC R8453.

For CC ELFUP Action Code D, the change status will be identified as APPLIED and the action description VOIDED when the ELFUP 8453 SSN and 8453 DLN is equal to the transcribed 8453 SSN and the 8453 DLN. The change status will be identified as NOT FOUND when the ELFUP 8453 SSN and 8453 DLN are not equal to the 8453 SSN and 8453 DLN which are stored on the TRDB database and displayed within IDRS CC R8453.

For CC ELFUPR, the change status will be identified as APPLIED and the action description REPLACED when the ELFUP 8453 SSN and 8453 DLN are equal to the transcribed 8453 SSN and 8453 DLN. The change status will be identified as NOT FOUND when a transcribed 8453 SSN and 8453 DLN are not equal to the 8453 SSN and 8453 DLN which are stored on the TRDB database and displayed within IDRS CC R8453.

For invalid DLN blocks that are re-numbered and re-input through ISRP, the change status will be identified as "RE-INPUT" .

Access to an individual taxpayer's Form 8453record may be researched using IDRS CC R8453 with a valid SSN definer.

Data displayed for the taxpayer will include:

Acceptable attachments to be associated with Tax Year 2023 Form 8453 Transmittal include:

Acceptable attachments to be associated with Tax Year 2014 through 2022 Form 8453 Transmittal include:

If attachment(s) to Form 8453 Transmittal are received and there is no record of a Form 8453, prepare an appropriate tax year's Form 8453 and attach the document(s) to it. If attachments were for a prior tax year, follow IRM 3.42.5.7.4.2, Procedures for Prior Year Transmittal Forms 8453 Tax Year 2016 through 2022. If attachment(s) are for the current processing year, route the Form 8453 to Receipt and Control.

Substitute Forms 8453 are permitted if they have been submitted to the Substitute Forms Program for review and approval and must meet specifications outlined in Publication 1167, General Rules and Specifications for Substitute Forms and Schedules.

When the requests are received, an analyst reviews the form to determine if it can be used as a substitute. When the form is approved, a letter is sent to Providers notifying them of the approval and the number assigned to the substitute form. This number should be located on the bottom left corner of the form. If the form is rejected, a letter is also sent advising the Provider of the reasons for rejection.

Receipt and Control Operations will send unprocessable substitute forms to e-help. When received, the e-help Tax Examiner will inform their Lead, and request manager’s approval to contact the Substitute Forms Program to verify that the Form 8453 was approved.

Monitor Providers who continuously submit unapproved substitute forms using local procedures and report to management to determine further action.

Form 8453 are processed by a unique DLN. This DLN is not the same as the return DLN.

Form 8453 are numbered with Tax Class 2 and Document Code 59. The Filing Location Code (FLC) will be the same as for a paper document for that Submission Processing Campus.

If Form 8453 is required, it can be requested by:

For Tax Year 2002 and prior, Form 8453 DLN information is no longer available using IDRS CC ELFRQ. If no DLN information is available, then Form 8453 cannot be requested from Files.

When the taxpayer or ERO submits miscellaneous documents or correspondence to e-help that requires association with an electronic return, the miscellaneous documents must be associated with the renumbered return DLN or the Form 8453 DLN. Documents or correspondence cannot be attached to the electronic return DLN.

Determine if additional documents and attachments require additional action by EPSS or other units. See IRM 3.10.72, Receiving, Extracting, and Sorting, for reference about attachments that may require additional action by other units.

If the return has been renumbered:

If the return has not been renumbered, research IDRS CC TRDBV for the Form 8453 DLN:

Combined Federal/State (CF/SF) electronic filing is one of the IRS programs in support of burden reduction for the tax preparation community and the taxpayers it represents.

The IRS functions primarily as a "data conduit" for state returns filed electronically. The term "data conduit" is used to define a strictly controlled process to receive, temporarily store and then provide correctly formatted data to the state.

EFTPS offers the following integrated e-file/e-pay options:

For general information about EFTPS, see IRM 21.2.1.47, Electronic Federal Tax Payment System (EFTPS). EFTPS payment information can be researched using the Electronic Funds Transfer (EFT) number (see IRM 3.17.277.5.3, EFT Number) and by researching Command Code EFTPS (see IRM 2.3.70, Command Code EFTPS).

These procedures will be implemented at the discretion of the Submission Processing Campus Director and/or Computing Center Director. When implementation is necessary, the Submission Processing Campus Director will contact the Directors, Field Assistance, Return Preparer Office, Chief Information Officer (Modernization Information Technology Services), and Communications. Communications will be provided with specific information, as described in this IRM.

The unaffected Enterprise Computing Center will become the backup for the disabled center. ECC-MTB processes electronic returns for ANSPC, AUSPC, and PSPC. ECC-MEM processes returns for KCSC and FSPC.

If a Submission Processing Campus encounters a disaster that affects a work area, follow the Disaster Recovery Plan/Contingency Plan created by Electronic Products and Services Support (EPSS) HQ and the e-help Desk Operation.

All e-file related mail will be handled according to each Submission Processing Campus's Disaster Recovery Plan.

The Submission Processing Campus Director will contact the Directors of Electronic Products and Services Support (EPSS), Return Preparer Office (RPO), Chief Information Officer (CIO), and the Submission Processing Campus Communications Office.

In the event of a backlog, the Submission Processing Campus Director will detail additional personnel from Submission Processing Campuses and Territory Offices to the affected campus.

If there is a loss of all telephone lines in the Submission Processing Campus and it is determined the loss of telephone service will be for more than 24 hours, the contingency plan can be implemented at the option of the Submission Processing Campus Director.

The MeF system utilizes a modernized, internet-based electronic filing platform. This transaction-based system allows tax return originators to transmit returns electronically to the IRS in real-time, improving turnaround times.

MeF allows for a paperless process, receiving transmissions in an XML format. Returns flow into the MeF System through the internet. All transmissions originate from internet filers (received through the Integrated Enterprise Portal (IEP) infrastructure) and are delivered to the MeF system located in the Enterprise Computing Center at Martinsburg (ECC-MTB) for processing.

The MeF e-file Program is transmitted electronically using the following two transmission methods:

The following lists the benefits of using the MeF system and explains how e-file processing is impacted:

The MeF system is deployed on the Security and Technology Infrastructure Release (STIR). STIR provides a set of common services for use by the MeF application. These services include:

The AMDAS and EDAS systems are common services, which provide:

The Security Audit and Analysis System (SAAS) system provides IRS Cyber Security and the Treasury Inspector General for Tax Administration (TIGTA) with a system that collects, stores, and reports on audit trail records.

The MeF system architecture allows for a single application server, or it is scalable to multiple servers to handle future growth without impact to the architecture. To minimize changes in the future, the MeF system relies on industry standards such as the XML schema. The XML schema and the packaging designs are flexible enough to handle both text and non-ASCII data.

The MeF System consists of the following 5 Subsystems:

The Transmission File and Return Processing Subsystem consists of the following business components:

The RRD application displays specific tax return and status information for tax returns processed by the Modernized e-File (MeF) application. Access to RRD is through the Employee User Portal (EUP).

Access to RRD is based on portal-defined permissions by requesting the BEARS user role MEFHLP_PR (MEF-EUP).

MeF Roles allow the ability to view 100% of the tax return data including forms and schedules as they appear on paper and the ability to view all attachments, including binary attachments.

RRD, as well as, all other EUP applications has the following password and account expiration settings:

Returns filed through MeF can be submitted most of the year, except during production shutdown periods.

Fiscal year returns cannot be filed through MeF.

MeF will allow filing of prior year 1040 family of returns (exception: Forms 2350 and 4868 extensions must be filed on or before the appropriate deadline of the current filing season). The MeF platform will accept returns for the current tax year and two prior tax years. For example:

The prior year’s software is required to file a prior year return. Only the forms accepted for a particular tax year are accepted.

For the current year, the Form 4868, Form 2350, Form 1040, Form 1040-SR, Form 1040-NR, Form 1040-SS and the most common forms and schedules can be filed through the MeF platform. See listing found in IRS.gov, titled: Tax Year 2023 Form 1040 Series Forms and Attachments.

MeF will accept electronic amended returns, Form 1040-X, Amended U.S. Individual Income Tax Return, for Form 1040 and Form 1040-SR, for the current tax year and two prior tax years. MeF will also accept amended returns for Form 1040-NR and corrected returns for Form 1040-PR (for Tax Years 2021 and 2022), and Form 1040-SS for tax year 2021 and forward.

The transmission perfection period for Form 1040 family returns is five calendar days.

For timely filed Tax Year 2023 Form 1040 family returns:

If an e-filed return cannot be perfected and retransmitted due to rejection, the taxpayer must file a paper return. For that return to be considered timely, the paper return must be filed by the later of:

Taxpayers should include an explanation in the paper return as to why they are filing the return after the due date. Refer to Publication 1345 for guidance.

Transmitters use the internet to transmit electronic return data to the MeF system. The design of the Internet Filing Application (IFA) and Application to Application (A2A) features Web Services-Interoperability (WS-I) security standards as discussed in more detail below.

The IRS IT Cyber Security organization ensures all IRS systems used to receive, process and store tax return data are secure. All access to tax return data is protected, fully controlled, monitored, verified, and logged for analysis of potential abusive or malicious purposes.

OMB Circular A-130 and the Federal Information Security Management Act (FISMA) (Title III of the E-Government Act (P.L.107-347)) require major applications such as MeF to undergo a Certification and Accreditation (C&A) Process.

Specific guidance is provided by various National Institute of Standards (NIST) and other special publications (the "800" series). The process must include formal review and testing of the design and implementation of the system's security controls. The IRS IT Cyber Security organization and the business system owner are jointly responsible and actively involved in completing the IRS C&A Process for MeF.

IFA and A2A are hosted within the IRS Modernized System Infrastructure and are accessed through the Integrated Enterprise Portal (IEP). Transmitters using IFA are required to use their e-Services username and password to log into IEP. They also select their Electronic Transmitter Identification Number (ETIN) prior to transmitting returns. Once the transmitter successfully logs into the IEP, the Secure Socket Layer (SSL) Handshake Protocol allows the IEP and transmitter to authenticate each other and to negotiate an encryption algorithm and cryptographic keys before the first byte of return data is transmitted. This connection is private. The transmitter’s Browser and the IEP negotiate a secret encryption key for encrypted communication between the transmitter and the MeF system. This secret key is shared only between the transmitter and the IEP and is not known to any individual. The transmission is part of a secure communications protocol HTTPS/SSL. The strength of the encryption key used determines the degree of difficulty for anyone to decode the key and thereby decode the return data. IRS uses SSL 3.0 128-bit encryption for access to the IEP. The secure SSL tunnel also protects the return data from being intercepted while in transit.

After the preparation of a tax return is complete and signed by the appropriate person, tax preparation software, which has been approved by IRS for electronic filing, will provide the necessary instructions to "originate" the electronic submission of the return and authorize the filing of the return via IRS e-file. During this process, the electronic return data is converted into the format defined by IRS for electronic filing.

IRS Authorized e-file Providers may choose to transmit directly to IRS or use a third-party transmitter. Transmitters use the internet to transmit electronic return data to the IRS Modernized e-File (MeF) system. IRS included two internet options in the design of MeF. Internet Filing Application (IFA) and Application to Application (A2A) were designed to meet the needs of registered transmitters who send large complex returns. The design of the IFA and A2A features Web Services-Interoperability (WS-I) security standards as discussed in more detail in IRM 3.42.5.15.1, Security During Transmissions.

A critical part of the MeF design was the IRS decision to use an XML format for electronic return data. The XML format ensures the electronic return data transmitted to IRS meets all required specifications and allows MeF Systems to process and view the electronic return data. The following is a brief explanation of how electronic data received by IRS is converted to a tax return.

The Modernized e-File (MeF) programs go through several stages of review and testing before they are used to process live returns. When new requirements and functionality are added to the Assurance Testing System (ATS) and the Production System, testing is performed by IRS' Software Developers and by IRS' independent testing organization. This testing ensures that the electronic return data can be received and accurately processed by MeF Systems. When an IRS tax form is changed and affects the XML schema, the entire development and testing processes are repeated.

The Modernized Tax Return Database (M-TRDB) will only receive information on all MeF returns that are accepted for processing. Rejected MeF returns will be stored for one year on the MeF System.

M-TRDB will store the following:

MeF returns and all attachments including binary attachments are displayed via the web browser. The entire tax return has the appearance of a paper return. Additionally, the tax return is displayed with a Test/Production or Accepted/Rejected watermark.

MeF IMF Accepted Returns will be stored in M-TRDB 7 years and Rejects will be stored in MeF for 1 year.

M-TRDB is available 24 hours a day, 7 days a week (24X7) with minimal scheduled or unscheduled down time. M-TRDB provides extract capability of tax return data for certain organizations.

Users can request a print of the MeF tax return using the web browser (through the EUP). From the print option, the user is presented with a list of items that can be printed, such as:

MeF returns show the caption e-File GRAPHIC print-DO NOT PROCESS on the printed accepted tax return.

Listed below are other applicable IRMs, user guides and reference documents associated with MeF:

This section will provide a general overview of the means for receiving and verifying the filing of electronically filed returns at each of the campuses and the applicable procedures necessary to resolve processing problems encountered. The e-help Manager, as applicable, must ensure these procedures are performed by the receiving e-help Desk site.

Once the application is received and testing is completed, participants are ready to file "live" electronic returns.

The instructions for live processing are identical to those used for assurance testing along with those described below and in the following sections.

E-help Desk assistors must:

When researching MeF Returns, the e-help Desk will access MeF data through assigned EUP roles. Via the MeF RRD Help Desk, e-help Desk assistors can:

At the bottom of the "IRS Submission Details" screen there will be a tab named "View NAP Request/ Response" . Once selected, it will show the data needed to work a NAP reject.

This section provides information for completing the MeF Assurance Testing System (ATS) process. For all MeF Forms, refer to Publication 4164, Modernized e-File (MeF) Guide for Software Developers and Transmitters. Form 1040/1040-NR MeF testing information can be found in Publication 1436, Assurance Testing System (ATS) Guidelines for Modernized e-File (MeF) Individual Tax Returns.

All Software Developers are required to perform MeF System testing. MeF Assurance Testing System (ATS) begins October 23, 2023 for Tax Year 2023.

New participants should notify the IRS e-Help Desk at 866-255-0654 or by e-mail at IRS.e-helpmail@irs.gov when they are ready to test.

Prior to testing, all Software Developers and Transmitters must receive, through the application process, the following:

The Transmitter must complete an error-free Communication Test by transmitting one accepted return. The e-help Desk assistor will:

Communications Testing with approved software begins any time after October 23, 2023:

A Software Developer who has passed its ATS software testing requirements will not be required to perform a communications test.

Software Developers will be assigned a test ETIN to be used for software testing. This test ETIN remains in test status and cannot be moved to production status, which enables the Software Developer to test year-round.

Form 1040 MeF testing will include 8 Form 1040 test scenarios and 1 test scenario for each of the following forms: Form 1040-SR, Form 1040-SS, Form 1040-SS(sp), Form 4868, and Form 9465. Form 1040-NR MeF testing will include 5 Form 1040-NR test scenarios. The test scenarios posted on IRS.gov have enough information for the software developers to complete the return but will not include all the computation totals. The 1040 MeF Team will provide separate Answer Keys to Electronic Products and Services Support (EPSS). The Answer Keys will provide the test scenarios with all the completed entries.

Software Developers do not have to support all forms or schedules, nor are they required to support binary attachments (PDF is optional). The forms supported are listed on the online Questionnaire completed by the Software Developer at the beginning of testing. To create, edit and submit questionnaires, authorized users must be listed on the IRS e-file application and have one of the following roles:

To receive a Software Identification Number (SIN) for each product they plan to test, the Software Developer must follow the steps below to complete the questionnaire:

All electronically filed returns are required to have a Software Identification Number (SIN) transmitted as part of the return. If the number is not provided, the return will reject with MeF Business Rule R0000-904-03. The SIN is designed to identify software products used when transmitting returns to the IRS. It is not used to track the serial numbers of individual software packages.

The SIN assigned to tax preparation packages will be an eight-digit number given during testing. The SIN is generated in the ECDS for each questionnaire submitted. The format of the number is "YYNNNNNN." The "YY" is the two-digit tax year for which the product is being developed. For example, during testing of software to be used for processing year 2024, the two-digit year will be “23” for Tax Year 2023.

Each software package receives its own ID number. For example, if a software company has a Windows tax package, a Macintosh tax package, a Disk Operating System (DOS) Tax package, and a Web tax package, that company will need four distinct software package ID numbers. This will allow the tracking of how errors on different packages are handled from the same company. Once the software packages have passed, the assigned team will update ECDS and move the ETIN to production.

The designated person at each site is responsible for updating the Excel Acceptance Testing Spreadsheet on the SharePoint site with:

The e-help Acceptance Testing Spreadsheet includes the following information:

The e-help Manager or ATS Site Coordinator will complete the following actions, upon receipt of the initial contact for ATS testing from the applicant:

E-help Desk assistors assigned to handle the processing of the electronic test transmission or the ATS Site Coordinator should complete the following:

This section provides guidelines for the e-help Desk assistors regarding correcting problems, with testing requirements and returns for Software Testing.

Use e-help Support System (EHSS) to provide support to IRS external customers.

Review IRM 3.42.5, IRS e-file of Individual Income Tax Returns, for complete guidelines.

E-help Desk assistors' time spent to help the tester varies as follows:

E-help Desk assistors should try to coach participants to correct their own errors as much as possible.

E-help Desk assistors should complete the following actions once assigned a Software Developer IM Case:

The Lead Tax Examiner will review the records to determine recurring problems.

Approval for a Software Developer as an electronic filer:

The 1040 MeF Fed/State program allows for the filing of individual state returns through MeF. Federal and state returns are sent to the IRS as complete and separate submissions. No data will be transferred or copied from one submission to another. The state return can be sent linked (with the Federal Submission ID referenced in the State Submission Manifest) or unlinked (no Federal Submission ID referenced in the State Submission Manifest). Unlinked state returns may also be referred to as "Stand Alone" . Each individual state determines if it will accept only linked state returns or both linked and unlinked state returns. Form 1040-NR will not support linked State returns.

States must use Web Services application-to-application (A2A) communication between MeF and State systems.

The IRS will perform certain validations as described below before the state submissions are made available to the State.

For Fed/State returns which are defined as a federal submission and state linked submission(s) with the IRS Submission ID referenced in the state manifest; if the federal submission is rejected, then the state submission will also be denied and will not be sent on to the State. An acknowledgment with the reason for denial will be sent to the transmitter.

If the federal submission is accepted, then IRS will validate the following on each linked state submission:

If the state data does not pass the validations listed above, then the state return will be denied by the IRS and an acknowledgment with the reason for denial will be sent to the transmitter.

If the state data passes the validations listed above, then MeF takes the following actions:

For State Stand-Alone returns which are defined as a state unlinked submission with no IRS Submission ID referenced in the state manifest, IRS will validate the following on each state submission:

If state data does not pass the validations listed above, then the state return will be denied by the IRS and an acknowledgment with the reason for denial will be sent to the transmitter.

If state data passes validations listed above, then MeF takes the following actions:

The IRS generated information that will be associated in the zip file of data for state submissions will include:

The IRS e-help Desk will provide information on the status of a state return (i.e., Received, Ready for Pick Up, Sent to State, Received by State, Acknowledgment Received from State, Acknowledgment Retrieved) but will not provide information on the acceptance or denial of state returns. For assistance with state returns, EROs can find the State Government Websites page by searching keyword “state” on www.irs.gov and select the state.

Each individual return type is assigned a Program Code. In addition to Program Codes, MeF IMF returns are also assigned a Master File Transaction (MFT) Code, a File Location Code (FLC), a Tax Class Code, and a Document (Doc) Code, as follows:

Returns filed electronically through MeF are distinguishable from paper returns by a unique FLC as shown as the first two digits of the DLN. The FLCs shown in the tables in Paragraphs 3 and 8 below have been reserved for electronic filing and should never be used for numbering paper forms (with the exception of FLCs 20 and 21, which must be shared with International Paper Processing).

MeF will share the same set of FLCs for electronic returns as shown in the table below.

Electronically filed IMF returns will be assigned Input System Source Code "L" .

Electronically filed IMF returns, MeF return blocks will be assigned an ABC Designation of "MeF" in the Block Header.

The following codes are used to identify Form 1040 filed electronically through MeF Platform that are applicable to Individual IRS e-file Programs:

The following codes are used to identify Form 1040-PR (Tax Year 2022 and prior) filed electronically through 1040 MeF that are applicable to Individual IRS e-file Programs:

The following codes are used to identify Form 1040-SR filed electronically through 1040 MeF that are applicable to Individual IRS e-file Programs:

The following codes are used to identify Form 1040-SS filed electronically through 1040 MeF that are applicable to Individual IRS e-file Programs:

The following codes are used to identify Form 1040-NR filed electronically through 1040 MeF that are applicable to Individual IRS e-file Programs:

The following codes are used to identify Form 1040-X filed electronically through 1040 MeF that are applicable to Individual IRS e-file Programs:

The following codes are used to identify Form 4868 filed electronically through Modernized e-File.

The following codes are used to identify Form 9465 filed electronically through Modernized e-File.

The following codes are used to identify Form 2350 filed electronically through Modernized e-File.

The following codes are used to identify Form 56 filed electronically through Modernized e-File.