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General information and technical guidance for electronic return originators, software developers, and transmitters interested in transmitting tax returns through the MeF system.

This is the zipped format (text & pdf) of the 2009 OID Tables

The purpose of this document is to provide requirements for the information and documentation to include in the written notification to the IRS Office of Safeguards. This process will be used to assist the IRS in understanding and evaluating the state agencies cloud computing plans for compliance with IRS Publication 1075, and help ensure agencies build Publication 1075 security requirements into cloud computing environments.

Per IRS Publication 1075, agencies must submit a request to the IRS Office of Safeguards for authority to use live FTI data for testing. This request must include a detailed explanation of the safeguards in place to protect the data and the necessity for using live FTI data during testing.

Purpose of this memo is to provide guidance to federal, state and local agencies that receive, store, process or transmit federal tax information (FTI) on the requirements for the approval, acquisition, handling, protection, and disposition of live FTI used in system testing activities. This guidance further expands upon the Live Data Testing requirements provided in IRS Publication 1075, Tax Information Security Guidelines for Federal, State and Local Agencies, Section 9.4.6 ¨C Live Data Testing.

Tribal Child Support Enforcement Agencies (TCSEAs) currently receive data outside the terms of IRC ¡ì 6103. As a condition for receiving Federal tax information to administer their child support enforcement program, each TCSEA will be reviewed for risk management and adherence to Safeguards requirements. These requirements are set forth in Publication 1075 and NIST 800-53 Revision 4, and the tribal agency must establish and maintain, to the satisfaction of the IRS, appropriate safeguards designed to prevent unauthorized access, disclosure and use of all returns and return information, and to maintain the confidentiality of that information. The IRS Office of Safeguards (Safeguards) establishes safeguard requirements to protect Federal Tax Information (FTI). Safeguards is responsible for ensuring all entities adhere to the safeguarding requirements to protect FTI against loss, breach or misuse as provided by Internal Revenue Code Section 6103(p)(4). Protection of FTI is a condition of receipt of the data. Safeguards partners with the Office of Child Support Enforcement (OCSE) to provide guidance and assistance to the TCSEAs with current access to FTI.

IRS requires all tax preparation software used for preparing electronic returns to pass the requirements for Modernized e-File Assurance Testing (ATS).

This page provides information and techincal guidance for software developers and transmitters interested in developing software for the Modernized e-file Forms 2290, 720, and 8849.

Information and technical guidance for software developers and transmitters who are interested in developing software for the Modernized e-File Form 1065.

Exempt Organization Modernized e-File XML Schemas and Associated Information