IRS e-file Partners for Taxpayers

IRS e-file Partners for Tax Professionals

IRS e-file Partners for Financial Institutions/Employers

IRS e-file Partners for Credit Card Payment Options.

The Participant was actively engaged in the electronic tax preparation and filing industry in 2004 and 2005.

The Participant (Electronic Return Originator, Intermediate Service Provider, Software Developer, and Transmitter) must be in good standing with the IRS, comply with the e-file requirements stated in the IRS Revenue Procedure 2005-60, current versions of Publications 1345,1345A, 3112, and pass the annual Suitability and Participants Acceptance Testing (PATS) conducted by the IRS. You can find the IRS e-file technical publications on the IRS web site at http://www.irs.gov.

The Participant will comply with the privacy provisions of 26 U.S.C. §7216 and U.S.C.§ 6103.

The Participant will be required to prove and display third-party certifications for the privacy/security/authenticity of its online service. The Participant’s web site should display the third-party certification and privacy seals. Participants must use software that will enable their web sites to state their privacy practices in a standard machine-readable format that can be retrieved automatically and interpreted easily by users.

Participants will comply with the security provisions in applicable Department of Treasury/IRS rules including, but not limited to, 31 C.F.R. Part 10, IRS Rev. Proc. 2005-60, current versions of IRS Publications 1345, 1345A, and 3112, and 26 U.S.C. §7216. In addition, Participants must comply with the Federal Trade Commission’s Graham Leach Bliley Act to protect the security of taxpayer information.

The Participant will offer their products and services to filers of the 1040 Series returns, including complex returns, balance due returns, Federal/State returns, and 1040EZ returns.

The Participant will target individuals eligible for EITC and v-coders.

The Participant will focus on reducing the number of errors on electronically prepared returns, including those returns claiming EITC.

The Participant will offer a variety of e-file features including the Self-Select PIN, Electronic Payment Options, Federal/State e-file, Direct Deposit of Refunds, etc.

The Participant will market, promote and offer e-file services through October 16, 2006. The Participant should use the key marketing messages, provided by the IRS, for the promotion of Filing Season and Post Filing Season electronic filing and place them on your web site.

The Participant will be permitted only one (1) hyperlink on the IRS e-file Partners Page per category:

The Participant will provide the IRS with a description (not to exceed 350 characters including spaces) for each hyperlink placed on the IRS e-file Partners Page. The hyperlink description may describe multiple offers/services.

The Participant will not have a URL(s) containing the word ”IRS.”

The Participant will be required to supply the IRS with a link to their web site in their application or no less than ten (10) business days before the site is expected to go live (start date of electronic filing). All sites must be examined before they can be posted on the IRS e-file Partners Page. The purpose of the review is to ensure each Participant’s web site complies with the standards and requirements set forth in this announcement.

The Participant will adhere to industry best practices to ensure the taxpayer return information entrusted to them is secure and the privacy of such information is maintained. In any instance where a Participant contracts with a service provider to obtain technology services, it will adhere to this standard. To the extent multiple Participants rely on a single service provider for front or back office services (not ISP services), it is even more critical that such taxpayer security and privacy be maintained with respect to others who share these services.

A Participant’s web site must be functionally adequate and consistent with the Participant’s offer in permitting a taxpayer to complete their return. Failure to comply may result in the Participant’s removal from the Partners Page.

Whenever taxpayers are requested or required to provide their SSN, it must be part of a secure session. Participants must not be permitted to use SSNs as a requested field for registration purposes or for establishing a taxpayer account on-line.

The Participant will display the IRS e-file logo on the landing page of its web site. The e-file logo and guidelines can be downloaded from http://www.irs.gov.

The Participant will have a link(s) to the IRS web site, http://www.irs.gov, from its web site.

The Participant’s web site will not contain inappropriate content. Further, the Participant will ensure that all online advertising and hyperlinks posted on its web site neither promote nor link to inappropriate content.

The Participant will clearly disclose its customer service support options (including associated fees, if any) and privacy policy on the landing page of its web site. Participants must provide taxpayers with a business contact point by on-line form, email, mail, facsimile or telephone number which the Participant maintains and reviews. The Participant must provide taxpayers a method to obtain the status of their tax return. Taxpayers can be directed to ”Where’s My Tax Refund?” located on the Homepage of the IRS web site at http://www.irs.gov.

The Participant will prominently display on the landing page of its web site the promotion of income tax preparation and electronic filing for individuals eligible for EITC. Participants are encouraged to offer a monetary incentive (reduced return preparation and electronic filing costs) to attract these taxpayers.

The Participant will disclose limitations in the forms and schedules that are likely to be needed to support their offerings. The Participant should clearly display a listing of the forms and schedules that will be offered either visible or accessible from the Participant’s landing page.

The Participant will clearly disclose either visible or accessible from the Participant’s landing page a listing of the States that their software supports.

The Participant is permitted to offer commercial products and services consistent with obtaining the positive consent of the user as described in 26 U.S.C. 7616 before offering fee-based products and services not related to tax preparation.

The Participant will include a feature in their tax preparation software that will ”time out” the session after no changes are made for a period of time consistent with best practices approved by privacy seal certification programs.

The Participant, upon learning of an inappropriate disclosure of a taxpayer’s return information to a member of the public, such as another taxpayer or other unauthorized party in the course of providing e-file services as a result of their hyperlink on the IRS e-file Partners Page, will immediately notify the IRS of this disclosure and then shut down its program immediately.

The Participant will submit written notification (e.g., email) to the IRS of changes, additions and deletions to URLs, link descriptions, etc.

The Participant will submit Performance Reports to the IRS Point of Contact by May 31, 2006, covering Filing Season activity, and by November 15, 2006, covering post Filing Season activity. The reports will cover information such as e-file statistics (including the number of EITC returns), web site activity and anything else the IRS deems necessary. The IRS Point of Contact will provide written reporting instructions and requirements to accepted Participants.

The IRS will have the accepted Participant’s hyperlink(s) available on the IRS web site for the start of electronic filing, subject to the participant’s passing of the annual Suitability, PATS testing, and web site review. Hyperlinks will remain on the IRS e-file Partners Page through October 16, 2006, or at the discretion of the IRS.

The IRS will randomize on a daily basis the Participants’ offers listed on the IRS e-file Partners Page.

The IRS may establish a link from the IRS e-file Partners Page to the Free File web page.

The IRS will accept, if appropriate, the Participant’s written request for changes/additions/deletions to a URL, link description, etc.

The IRS will review the Participant’s web site(s) at any time to ensure that participation requirements are met.

The IRS will not endorse specific offerings or products, but will promote the IRS e-file Partners Page. A ”Site Disclaimer” will be displayed upon exiting the IRS web site before the user enters the Participant’s web site.

If the IRS determines that the Participant is not meeting the ”Participation Standards & Requirements,” the IRS may terminate its partnership with the Participant and remove the participant’s hyperlink(s) from the IRS e-file Partners Page.

The Participant will notify the IRS immediately if it wishes to terminate its partnership with the IRS. The notification should be submitted through email to the IRS Point of Contact or sent to the Point of Contact’s address indicated below in ”IRS Point of Contact/Application Submission.”

Provide Primary and Secondary Points of Contact (name, title, address, cell/telephone number, fax number and email address) for discussion of your application and program participation.

Identify the Applicant’s secure web site.

Identify the Applicant’s tax preparation software and the States it will support.

Identify the IRS forms and schedules that support your offering(s).

Include the Applicant’s Electronic Filer Identification Number(s) (EFIN) and/or Electronic Transmitter Identification Number (ETIN).

Identify the Applicant’s hyperlink(s) and provide a short description (not to exceed 350 characters including spaces) of the services and products to be promoted on the IRS e-file Partners Page. In addition, the Applicant should provide the associated URL(s). The URL(s) cannot contain the word ”IRS.” Indicate the category for each hyperlink:

Identify the Applicant’s third party administrators (i.e., VeriSign, Thawte, Truste) that certify the privacy/security/authenticity of its online service and provide certification that the Applicant’s current status is active and in good standing.

Identify the Applicant’s communication vehicle(s) (i.e., web site, marketing/promotional products, etc.) to market and promote your products and services and IRS e-file. Describe the incentives, discounts, offers, benefits to taxpayers or other specific approaches to increase e-file volumes.

Describe steps the Applicant will take to reach taxpayers that claim EITC. This can include marketing/promotional efforts, monetary incentives (reduced return preparation and electronic filing costs).

Describe steps the Applicant will take to reduce errors on electronically filed returns, including those returns claiming EITC.

Certify the Applicant’s compliance with the privacy and disclosure provisions of 26 U.S.C. 7216 and 26 U.S.C. 6103.

Certify the Applicant’s compliance with the Federal Trade Commission’s Gramm-Leach Bliley (GLB) Act of 1999, Financial Privacy Rule and Safeguard Rules.