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Safeguard Security Report Cover Letter

1065 letter from Commissioner Nolan and Commissioner Petronchak

Learn how to apply for a 10-digit signature PIN and become an IRS Authorized Signer. You would use the PIN to electronically sign your employment tax returns using IRS-approved software

Here you'll find e-file application instructions for Circular 230 users who want to access e-Services Transcript Delivery System and don't plan on participating in IRS e-file.

Section 1224 of the Taxpayer Relief Act of 1997 requires partnerships with more than 100 partners to file their return on magnetic media (electronically as prescribed by the IRS Commissioner) for taxable years ending after December 31, 2000.

Provides an overview of electronic filing and more detailed information for those partnerships that prepare and transmit their own income tax returns using MeF. Partnerships that rely upon third party tax professionals to prepare and transmit their tax returns should consult their tax professional.

Get answers to frequently asked questions about getting and using an electronic filing identification number (EFIN) - used by authorized IRS e-file providers.

Use the IRS Filing Information Returns Electronically (FIRE) system to file information returns.

IRS publishes fact patterns describing situations in which waivers will generally be granted, or not granted, under IRS Announcement 2002-3, which provides waiver guidance for partnerships that cannot meet electronic filing requirements due to technology constraints; or where compliance with the requirements would result in undue financial burden.

Frequently Asked Questions: E-file Requirements for Specified Tax Return Preparers (sometimes referred to as the e-file mandate)