Authorized e-File Provider

Before a tax preparer begins the online e-File application, he or she must have an IRS e-Services account. e-Services is a suite of web-based products that will allow tax professionals and payers to conduct business with the IRS electronically. These services are only available to approved IRS business partners and not available to the general public. All tax professionals who wish to use e-Services products must register online to create an individual electronic account. The registration process is a one-time automated process where the user selects a username, password and PIN. When the registration information has been validated, the registrant will receive an on-screen acknowledgment. When a tax preparer applies for an e-Services account, he or she will need to complete all of the following:

1. Provide his or her legal name, Social Security Number (SSN), with date, phone number, e-mail address and home mailing address (confirmation of the account will be mailed);
2. Provide his or her Adjusted Gross Income (AGI) from the current or prior tax year;
3. Create a username, a password and a PIN, and provide an answer to a reminder question for his or her username;
4. Make sure that every principal and responsible official in his or her firm signs up for e-Services;
5. Return to e-Services to confirm his or her registration within 28 days of receiving the confirmation code in the mail.

The verification and approval process for creating an account with IRS e-Services can take several days.

The tax preparer's firm can start the application to become an Authorized IRS e-File Provider once all principals are approved for e-Services. The application process is not simple. However, the complexity is necessary to protect the integrity and security of the electronic filing system.
The e-File application process is comprehensive, designed to allow you to save your data during the session and to return to the application when convenient. Plan accordingly since the IRS may take up to 45 days to approve an Authorized IRS e-File provider application. 
After the tax prepare submits the application and related documents the IRS will conduct a suitability check on the firm and each person listed on the application as either a principal or responsible official. This may include: a credit check; a tax compliance check; a criminal background check; and a check for prior non-compliance with IRS e-File requirements. Once approved, the tax preparer will get an acceptance letter from the IRS with his or her Electronic Filing Identification Number (EFIN).

Tax Return Preparers Must Use IRS e-File - Form 8944

Starting January 1, 2012, any tax return preparer who anticipates preparing and filing  11 or more Forms 1040, 1040A, 1040EZ and 1041 during a calendar year must use IRS e-File (unless the preparer or a particular return is administratively exempt from the e-File requirement or the return is filed by a preparer with an approved hardship waiver).
Members of firms must count returns in the aggregate. If the number of applicable income tax returns is 11 or more, then all members of the firm generally must e-File the returns they prepare and file. This is true even if a member expects to prepare and file fewer than 11 returns on an individual basis.
Specified tax return preparers may request an undue hardship waiver from the e-File requirement using Form 8944 - Preparer e-File Hardship Waiver Request. Form 8944 generally must be submitted to the IRS no later than February 15 of the year for which a waiver is being requested.

Filing Your Taxes

The annual income tax return for individuals is due by April 15th. However, when the 15th falls on a weekend (Saturday or Sunday) or a holiday, the due date becomes the next regular working day. Therefore, if the 15th happened to be Saturday, the return would be due on Monday, April 17th. 
If the taxpayer uses a fiscal year, the return is due the 15th day of the fourth month after the close of the fiscal year. For example, if the fiscal year ends June 30, his or her tax return due date would be October 15. If the taxpayer is a U.S. citizen or resident alien abroad and files on a fiscal year basis (a year ending on the last day of any month except December) the dual date is 3 months and 15 days after the close of the fiscal year.
If a taxpayer is a U.S. citizen or resident alien residing overseas, or is in the military on duty outside the U.S., on the regular due date of the return, he or she is allowed an automatic 2-month extension to file the return and pay any amount due without requesting an extension. For a calendar year return, the automatic 2-month extension is to June 15.
The deadline for filing tax returns, paying taxes, filing claims for refund, and taking other actions with the IRS is automatically extended if either of the following statements is true:

• The taxpayer serves in the Armed Forces in a combat zone or he or she has qualifying service outside of a combat zone;
• The taxpayer serves in the Armed Forces on deployment outside the United States away from his or her permanent duty station  while participating in a contingency operation. A contingency operation is a military operation that is designated by the Secretary of Defense or results in calling members of the uniformed services to active duty (or retains them on active duty) during a war or a national emergency declared by the President or Congress.

The deadline for taking actions with the IRS is extended for 180 days after the later of:

• The last day the taxpayer is in a combat zone, have qualifying service outside of the combat zone, or serve in a contingency operation (or the last day the area qualifies as a combat zone or the operation qualifies as a contingency operation)
• The last day of any continuous qualified hospitalization for injury from service in the combat zone or contingency operation or while performing qualifying service outside of the combat zone.

In addition to the 180 days, the deadline is extended by the number of days that were left for the taxpayer to take the action with the IRS when he or she entered a combat zone (or began performing qualifying service outside the combat zone) or began serving in a contingency operation.

If the person entered the combat zone or began serving in the contingency operation before the period of time to take the action began, the deadline is extended by the entire period of time he or she has to take the action.

If the return is mailed, it must be placed in the mail and postmarked on or before the due date. The practice of filing sooner is encouraged by the IRS. Generally, the earliest possible date is January 1, although few, if any, taxpayers are in a position to file this soon. Employees, for example, must wait for Form W-2 to be issued by the employer. The tax law allows the employer until January 31 to prepare and issue the necessary Forms 1099 or W-2 for the previous year. If the taxpayer anticipates a refund, the sooner the tax return is filed, the sooner results can be expected. Because of the increased workload of the IRS as April 15 approaches, an early filing of a return means that a refund will be processed in less time.

If a taxpayer sends his or her return by registered or certified mail, the date of the filing is the postmark date. The registration receipt is evidence that the return was filed on the postmarked date. If a taxpayer sends a return by certified mail and has a receipt postmarked by a postal employee, the date on the receipt is the postmark date. The postmarked certified mail receipt is evidence that the return was delivered and postmarked on the date stamped by the United States Post Office.

Most returns are filed at regional centers geographically dispersed across the United States. The address of the Internal Revenue Service Office serving the states in which the taxpayer lives can be found in the instructions to form 1040.

Form 1040 Instructions

Identity Protection Personal Identification Number (IP PIN)

The IP PIN helps to prevent the misuse of a taxpayer's Social Security Number or Taxpayer Identification Number on income tax returns. New IP PINs are issued every year. An IP PIN should be used only for the tax year it was issued. IP PINs for 2014 tax returns generally are sent in December 2014. A new CP01A notice will be issued each subsequent year in January for the new filing season as long as the taxpayer's tax account remains at risk for identity theft. If the taxpayer is filing a joint return and both taxpayers receive an IP PIN, only the taxpayer whose Social Security Number (SSN) appears first on the tax return should enter his or her IP PIN.
For 2014, if a taxpayer received an IRS notice providing him or her with an Identity Protection Personal Identification Number (IP PIN), enter it in the IP PIN spaces provided below daytime phone number on the tax return form. The taxpayer must enter the IP PIN exactly as it is shown on the notice CP01A. If the taxpayer did not receive a notice containing an IP PIN, leave these spaces blank. An IP PIN is a number the IRS gives to taxpayers who have:

• Reported to the IRS they have been victims of identity theft;
• Given the IRS information that verifies their identity;
• Had an identity theft indicator applied to his or her account.

A Tax Return Prepare Must...

• TAX RETURN PREPARES MUST USE IRS E-FILE. The law requiring paid tax return preparers to electronically file Federal income tax returns, prepared and filed for individuals, trusts and estates started January 1, 2011.

• TAX PREPARES MUST HAVE A PREPARER TAX IDENTIFICATION NUMBER. IRS regulations require all paid tax return preparers and enrolled agents (including attorneys, and CPAs if they prepare for compensation all or substantially all of a Federal tax return or claim for refund) to obtain a Preparer Tax Identification Number (PTIN) before preparing any Federal tax return. A PTIN meets the requirements under section 6109 (a)(4) of furnishing a paid tax return preparer's identifying number on returns that you prepare. In February of 2013 the United States District Court for the District of Columbia modified its order from January of 2013 to clarify that the order does not affect the requirement for all paid tax return preparers to obtain a preparer tax identification number (PTIN). You must renew your PTIN every year during the renewal season which generally starts in October and must be completed by December 31. Your PTIN is your Federal license to prepare taxes and it must be included on all returns you prepare.

Advantages of E-filing your Tax Return

The IRS reminds filers that e-filing their tax return greatly lowers the chance of errors. In fact, taxpayers are about twenty times more likely to make a mistake on their return if they file a paper return instead of e-filing their return. Here are some common errors to avoid:

1. WRONG OR MISSING SOCIAL SECURITY NUMBERS. Be sure to enter SSNs for the taxpayer and others on the tax return exactly as they are on the social security cards.
2. NAMES WRONG OR MISSPELLED. Be sure to enter names of all individuals on the tax return exactly as they are on their social security cards.
3. FILING STATUS ERRORS. Choose the right filing status. There are five filing statuses: 1 - Single, 2- Married Filing Jointly, 3- Married Filing Separately, 4- Head of Household, 5- Qualifying Widow(er) with Dependent Child.
4. MATH MISTAKES. When filing a paper tax return, double check the math.When e-filing, the software does the math.
5. ERRORS IN FIGURING CREDITS, DEDUCTIONS. Take time and read the instructions in the tax booklet carefully. Many filers make mistakes figuring their earned income tax credit, child and dependent care credit and the standard deduction.
6. WRONG BANK ACCOUNT NUMBERS. Direct deposit is the fast, easy and safe way to receive a tax refund. Make sure to enter the bank routing and account numbers correctly.
7. FORMS NOT SIGNED, DATED. An unsigned tax return is like an unsigned check. It's invalid. Remember both spouses must sign a joint return.
8. ELECTRONIC SIGNATURE ERRORS. if the taxpayer e-files the tax return, he or she will sign the return electronically using a personal identification number.