SEE-3 - Filing Process - Section 4.2

Apply the e-file program rules, including the e-file mandate for paid preparers, Form 8879 e-file authorisation, EFIN requirements, and handling of rejected returns.

Apply the electronic filing rules: the e-file mandate requiring specified preparers to file electronically, the Electronic Filing Identification Number (EFIN) obtained through the IRS e-file application, and the taxpayer authorisation captured on Form 8879 before transmission. Recognise the procedures and timelines for correcting and retransmitting a rejected e-filed return or, where necessary, filing a paper return.

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