Publication 3112 (Rev. 5-2013) - Internal Revenue Service

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STEP 3,Pass a Suitability Check, ,The IRS conducts a suitability check on the applicant and on all Principals andResponsible Officials listed on the application. The IRS does not completesuitability checks on applicants only applying to be Software Developers.Suitability checks may include the following:n A criminal background check,,n A credit history check,,n A tax compliance check to ensure that all required returns are filed and paid,and to identify assessed penalties; and,,n A check for prior non-compliance with IRS e-file requirements,,Other Individuals on IRS e-file Applications,,Other individuals such as contacts and Delegated Users may also be includedon IRS e-file Applications.Contacts,Contact persons should be available on a daily basis for the IRS to contactthem with general questions during testing and the processing year. Contactsmay be a Principal or Responsible Official. They may also be persons distinctfrom the Principals and Responsible Officials but if they are, they do nothave access to private information that is only available to Principals andResponsible Officials.A Primary Contact is required for each application. An Alternate Contact isnot required, but Providers can specify one or more Alternate Contacts. It isimportant for a Principal or Responsible Official to change or delete contactswhen the contacts are no longer with the firm or their position within the firmno longer warrants being a contact.The IRS conductsa suitability checkon the applicantand on all Principalsand ResponsibleOfficials listed onthe application.Delegated Users,,Delegated Users are individuals authorized by the Provider to use one ormore of the e-services products even though they are not a Principal orResponsible Official. A Principal or Responsible Official appoints an individualas a Delegated User on the IRS e-file Application available on the IRS Website. A Delegated User should be an employee, partner, or other member ofthe firm/organization or have a business relationship with the firm/organization.Principals and Responsible Officials are responsible for the actions ofall Delegated Users on the firm’s application.8
Each Delegated User needs to be on only one IRS e-file Application. Itis not necessary for a Delegated User to be on more than one IRS e-fileApplication to access e-services incentive products. Each Delegated Useraffiliated with different firms (identified by different TINs) and authorized toview and make changes to an e-file application, must be on the specific IRSe-file Application to be able to review and make changes to the application.Large firms with multiple Delegated Users on a single IRS e-file Applicationshould limit the number of Delegated Users to 100.A Principal or Responsible Official may authorize a Delegated User withany or all the following authorities:n Viewing, updating, signing, and submitting IRS e-file Applications,,n Accessing e-services incentive products (Disclosure Authorization,Electronic Account Resolution and Transcript Delivery System),n Transmitting Forms 990, 1120, and 1120 POL through the Internet (InternetTransmitter),n Requesting a new password (Security Manager),n Viewing Software Developer information,Principals and Responsible Officials with authority to Add, Delete, andChange Principal can assign Principal Consent authority to a DelegatedUser. A Delegated User with Principal Consent authority has the same e-fileapplication authorities as a Principal.It is important for a Principal or Responsible Official to change or deleteDelegated Users and authorities on the IRS e-file Application when the authoritiesof the Delegated Users change or the Delegated Users are no longerwith the firm or their position within the firm no longer warrants the authorities.Large firms withmultiple DelegatedUsers on a singleIRS e-file Applicationshould limit thenumber of DelegatedUsers to 100.Denial to Participate in IRS e-file,If the firm, a Principal or a Responsible Official fails the suitability check, theIRS will notify the applicant of denial to participate in IRS e-file, the date theymay reapply and that they may reapply sooner if they resolve the suitabilityissues. In most circumstances, the denied applicant may appeal the decisionthrough an Administrative <strong>Rev</strong>iew (described below).An applicant, Principal or Responsible Official denied because a federalor state court enjoined it from filing returns or a federal or state legal actionprohibits it from participating in IRS e-file may not appeal its denial. If theinjunction or other legal action expires or is reversed, the denied applicantmay reapply to participate in IRS e-file.The IRS reviews each firm or organization, Principal and Responsible9
Page 3 and 4: Applyingto IRS e-file,Benefits of I
Page 6: Here are the key steps of the appli
Page 9: Each individual who is a Principalo
Page 13 and 14: Identification Filing Numbers (EFIN
Page 15 and 16: Responsible Officials may have to p
Page 17 and 18: structure, Principals, Responsible
Page 19 and 20: Participatingin IRS e-file,Authoriz
Page 21 and 22: Taxpayer Data—A Guide for Your Bu
Page 23 and 24: n Serving as a contact point betwee
Page 25 and 26: planning to transmit electronic ret
Page 27 and 28: Monitoring of AuthorizedIRS e-file
Page 29 and 30: The IRS may list in the Internal Re
Page 31 and 32: Appendix,References,e-News for Tax

Publication 3112 (Rev. 5-2013) - Internal Revenue Service

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