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

structure, Principals, Responsible Officials, addresses, and telephonenumbers, and to remove individuals no longer associated with the firm,including deceased individuals. The IRS needs current information to beable to contact Providers and obtain or provide important information.If a Principal or Responsible Official loses their professional status, thefirm must update its e-file application and provide the required fingerprintsof the individual.The IRS removes deceased individuals including Principals, ResponsibleOfficials, and Delegated Users from the e-file application if the Providerdoes not remove the individual within thirty days of the date of death. TheIRS also removes Providers from participation in IRS e-file when it receivesundeliverable mail or is unable to contact a Provider. Until the Providerupdates the information, the IRS rejects all returns submitted by the Provider.A change to IRStax records does notautomatically updateinformation on aProvider’s IRS e-fileapplication.NOTE: Changes submitted on an IRS e-file Application do not changethe address of record for a business’ tax records, just as a change to taxrecords does not automatically update information on a Provider’s IRS e-fileApplication.Notifying the IRS of Changes to IRS e-file Application,If a Provider is unable to update its IRS e-file Application electronically, aPrincipal or Responsible Official may either use the firm’s official letterheador call the e-help desk at (866) 255 0654 to notify the IRS of changes to thefollowing information:n All addresses,n All telephone and fax numbers,n e-mail addresses,n Contact persons,n Form types to be e-filed,n Transmission protocols,n Adding Federal/State e-file,n Changes to Foreign Filer information,n Add or remove Provider Options,When Providers that are only Software Developers add a Provider Option,they have to submit the application but can continue participation asSoftware Developers.15