IRS Publication 1345 — Handbook for Authorized IRS e-file Providers

The IRS electronically acknowledges the receipt of all transmissions. Returns in each transmission are either accepted or rejected for specific reasons. Accepted returns meet the processing criteria and IRS considers them “filed” as soon as the return is signed electronically or through the receipt by the IRS of a paper signature. Rejected returns don’t meet processing criteria and the IRS considers them not filed. The acknowledgment identifies the source of the problem using a system of business rules and element names (tag names). The business rules tell why the return rejected and the element names tell which fields of the electronic return data are involved. Information regarding business rules and correcting common errors is available on IRS.govIRS.gov. The acknowledgment record of an accepted individual income tax return has other information that is useful to the originator. The record confirms if the IRS accepted a PIN, if an elected EFW paid a balance due, and if a private/non-routable IP address is present in the return. The ERO should check acknowledgment records regularly to find returns requiring follow-up action and should take reasonable steps to address issues identified on acknowledgment records. At the request of the taxpayer, the ERO must provide the Submission ID and the date the IRS accepted the electronic individual income tax return data. The ERO may use Form 9325Form 9325, Acknowledgment and General Information for Taxpayers Who File Returns Electronically, for this purpose. If requested, the ERO must also supply the electronic postmark if the Transmitter provided one for the return. Rejected electronic individual income tax return data can be corrected and retransmitted without new signatures or authorizations if changes don’t differ from the amount on the original electronic return by more than $50 to “Total income” or “AGI,” or more than $14 to “Total tax,” “Federal income tax withheld,” “Refund” or “Amount you owe.” The ERO must give taxpayers copies of the new electronic return data. If the State submission is linked to an IRS submission (also referred to as a Federal/State return), the IRS will check to see if there is an accepted IRS submission under that Submission ID. If there isn’t an accepted federal return for that tax type, the IRS will deny the State submission and an acknowledgment will be sent to the Transmitter. The state has no knowledge that the state return was denied (rejected) by the IRS. Subsequent rejection of state electronic return data by a state tax administration agency does not affect federal electronic return data accepted by the IRS. States determine when they accept as filed state electronic return data received from the Federal/State e-file Program. Contact the state tax administration agency when problems or questions arise.