IRS Publication 1345 — Handbook for Authorized IRS e-file Providers
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“Installment Agreement Taxpayers who can’t pay the amount they owe for Form 1040 series returns and owe $50,000 or less in combined taxes, interest and penalties may use the Online Payment Agreement (OPA)Online Payment Agreement (OPA) application to request a payment plan (installment agreement).”
The following individual income tax returns and related return conditions cannot be processed using IRS e-file:
• Tax returns with fiscal year tax periods;
• Returns with forms or schedules that can’t be processed by IRS e-file;
• Tax returns with Taxpayer Identification Numbers (TIN) within the range of 900-00-0000 through 999-999999. Exception: Adoption Taxpayer Identification Numbers (ATIN) and Individual Taxpayer Identification Numbers (ITIN) may fall within the range above. Valid ATINs have the digits 93 in the fourth and fifth positions. Valid ITINs have digits within a range of 50 through 65, 70 through 88, 90 through 92 and 94 through 99 in the fourth and fifth positions. See “Verifying Taxpayer Identity and Taxpayer Identification Numbers (TINs)” for more information on ATINs and TINs; and
• Tax returns that the IRS cannot electronically process because the returns have rare or unusual processing conditions or that exceed the specifications for returns allowable in IRS e-file. These conditions change from year to year. The software should alert Providers to these conditions when they occur. If Providers transmit electronic return data with one of these conditions to the IRS, the transmission rejects, and the taxpayer may have to file the tax return on paper. The software package documentation or the software’s support program should provide information that is more specific.
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