An Authorized IRS e-file Provider can be an
Electronic Return Originator,
Intermediate Service Provider,
Transmitter,
Reporting Agent, Online Filing Provider, or
Software Developer. Before you become an e-file participant, you should choose the Authorized IRS e-file options that are best for you.
Publication 1345 (PDF),
Handbook for Authorized IRS e-file Providers of Individual Income Tax
Returns, and
Publication 3112 (PDF),
IRS e-file Application and Participation,
are available to help you determine the best e-file options for you. These
publications also have the information you need on how to participate once you
choose the e-file best option for you.