Notice of information collection; request for comments.
SUMMARY:
In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.
DATES:
Written comments should be received on or before August 7, 2026 to be assured of consideration.
ADDRESSES:
Direct all written comments to Andres Garcia, Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or by email to
pra.comments@irs.gov.
Include “OMB Control No. 1545-1708” in the subject line of the message.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or copies of this collection should be directed to Marcus W. McCrary, 470-769-2001.
SUPPLEMENTARY INFORMATION:
The IRS, in accordance with the Paperwork Reduction Act of 1995 (PRA) (44 U.S.C. 3506(c)(2)(A)), provides the general public and Federal agencies with an opportunity to comment on proposed, revised, and continuing collections of information. This helps the IRS assess the impact and minimize the burden of its information collection requirements. Comments submitted in response to this notice will be summarized and/or included in the request for OMB approval. All comments will become a matter of public record, and viewable on relevant websites. For this reason, please do not include in your comments information of a confidential nature, such as sensitive personal information. Comments are invited on: (a) Whether the collection of information is necessary for the proper performance of the functions of the agency, including whether the information shall have practical utility; (b) the accuracy of the agency's estimate of the burden of the collection of information; (c) ways to enhance the quality, utility, and clarity of the information to be collected; (d) ways to minimize the burden of the collection of information on respondents, including through the use of automated collection techniques or other forms of information technology; and (e) estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information.
Title:
IRS e-file Provider Participation and Compliance Requirements.
OMB Control Number:
1545-1708.
Publication Number:
1345, 3112, 4163, and Automated Enrollment Guide.
Abstract:
The information collections include reporting, recordkeeping, and third-party disclosure requirements associated with IRS e-file provider participation and operational compliance. These requirements are described in Publication 3112, IRS e-file Application and Participation; Publication 1345, Authorized IRS e-file Providers of Individual Income Tax Returns; Publication 4163, Modernized e-File (MeF) Information for Authorized IRS e-file Providers for Business Returns; and related IRS e-file guidance, such as the Automated Enrollment Guide.
Publication 3112 provides information for applicants and Authorized IRS e-file Providers regarding applying to and participating in IRS e-file. Publication 1345 provides rules and requirements for Authorized IRS e-file Providers participating in IRS e-file of individual income tax returns and related forms and schedules. Publication 4163 provides MeF information and requirements for Authorized IRS e-file Providers and Large Taxpayers filing business returns through MeF. The Automated Enrollment Guide explains enrollment and maintenance of A2A client application systems for access to IRS e-file functionality. The IRS uses the collected information to administer IRS e-file program, ensure compliance with e-file participation requirements, safeguard taxpayer information, support electronic transmission of returns, and identify persons and entities participating in the filing of electronic returns.
Current Actions:
The IRS is not making substantive changes to the e-file collection requirements. The purpose of this
Federal Register
notice is to renew the OMB approval and make an administrative clarification to the scope of the collection requirements covered under OMB Control Number 1545-1708.
Type of Review:
Revision of a currently approved collection.
Affected Public:
Business or other for-profit organizations; Not-for-profit institutions; State, local, or tribal governments.