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

n Serving as a contact point between its client EROs and the IRS, if requested,n Providing the IRS with a list of each client ERO, if requested,n Adhering to all applicable rules that apply to Transmitters,An Intermediate Service Provider must clearly display the firm’s “doingbusiness as” name at all locations and sites including Web sites at whichthe ERO or a third party obtains information from taxpayers for electronicorigination of returns by the ERO.A Software Developer develops software for the purposes of formattingelectronic return information according to IRS e-file specifications and/ortransmitting electronic return information directly to the IRS. IRS e-filespecifications are in some of the e-file publications mentioned earlier.Software Developers must pass either acceptance or assurance testing. Ifa Provider is a Software Developer that performs no other role in IRS e-file butthat of software development, its Principals and Responsible Officials do nothave to pass a suitability check during the application process.A Software Developer has a variety of responsibilities that include, but arenot limited to the following:n Promptly correcting any software error causing returns to reject anddistributing the correction,n Ensuring its software creates accurate returns,Testing that ensuresthe compatibility ofyour transmissionsystems with the IRSsystems must becompleted to enabletransmission of theelectronic return datato the IRS.n Adhering to specifications provided by the IRS in publications,A Transmitter transmits electronic tax return information directly to the IRS.A bump-up service provider that increases the transmission rate or line speedof formatted or reformatted information sent to the IRS via a public switchedtelephone network is also a Transmitter. The IRS accepts transmissions usinga variety of telecommunication protocols.In order to transmit electronic return data directly to the IRS, Transmittersmust be equipped with both computer hardware and software that make itpossible. Prior to transmitting return data to the IRS, an application requestingthe “Transmitter” Provider Option must be submitted, and an EFIN, an ETINand a password received for testing. Testing that ensures the compatibility ofyour transmission systems with the IRS systems must be completed to enabletransmission of the electronic return data to the IRS.A Transmitter has a variety of responsibilities that include, but are not limitedto the following:n Ensuring EFINs of Providers are included as required by IRS e-filespecifications in the electronic return record of returns it transmits,21