To participate in the e-file program, you must first choose the Authorized IRS e-file options that are best for you. An Authorized IRS e-file Provider can be an Electronic Return Originator, Intermediate Service Provider, Transmitter or Software Developer.

Submit Form 8633 (PDF), Application to Participate in the IRS e-file Program. Submit your application to the appropriate Service Center as shown on Form 8633. Publication 1345 (PDF),Handbook for Authorized IRS E-File Providers Individual Income Tax Returns, provides you with the information you need to apply to participate in the e-file Program. Technical information can be found in Publication 1346 (PDF), Electronic Return File Specifications and Record Layouts for Individual Income Tax Returns. Updates to this publication will appear on the Electronic Filing System Bulletin Board. You can also contact the Andover Service Center at 1-800-691-1894 (toll free) for assistance.

Pass a Suitability Background check. If you apply to become an ERO, Transmitter or Intermediate Service Provider, the IRS conducts a background check on all principals of your firm and responsible officials listed on the application to determine their suitability to be an Authorized IRS e-file Provider. If you apply to be a Software Developer only, a suitability check is not required.

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