IRS updates Handbook for Authorized IRS e-file Providers of Individual Income Tax Returns

On 13 March 2019, U.S. Internal Revenue Service (“IRS”) updated Publication 1345 “Handbook for Authorized IRS e-file Providers of Individual Income Tax Returns” (Link). This new version of Publication 1345 replaces the previous edition revised April 2018 and continues to address only the rules and requirements for participation in IRS e-file by Authorized IRS e-file Providers (“Providers”) filing individual income tax returns and related forms and schedules.

Some of the changes are:

  • The IRS has seen a steep upswing in the number of reported thefts of taxpayer data from tax practitioner offices.
  • additional information about Providers’ duties to keep taxpayer data safe. See Safeguarding IRS e-file.
  • added section: “Disposal of Taxpayer Information” which indicates procedures to follow to destroy this documentation after the required retention period.
  • added section: “Reporting of Potential Identity Theft Refund Fraud Activity” that requires providers that transmit more than 2,000 returns to provide certain information regarding fraud schemes to the IRS.

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