1040 E-file: Appendix B - E-file Terminology

Acknowledgment An electronic confirmation from the IRS that a return is either accepted or rejected.

Alert Identifies issues with an e-filed return the IRS feels should be brought to the attention of the taxpayer or e-file transmitter. Thomson Reuters also generates alerts as e-file diagnostics.

Authorized E-file Provider A business authorized by the IRS to participate in the IRS e-file program. An E-file Provider may be a sole proprietorship, partnership, corporation or other entity. The business submits an application (Form 8633), is accepted to participate, is assigned an EFIN and receives credentials. The business may choose more than one provider option.

Binary Attachment The binary attachment is a scanned document in PDF format that can be attached to the electronic tax return file and e-filed as part of the tax return. The binary attachment is part of the Business Rules Return conditions for the return to be accepted by the IRS.

Business Rules Specific conditions in the return that must be met. These rules generally insure that required information and forms are not missing.

EFIN E-file Identification Number: The IRS issues this six-digit number to the Electronic Return Originator in order to identify the entity as one that has been approved as an Authorized IRS E-file Provider.

ELF Electronic Filing (rights): Individuals within the firm must have e-file rights in order to e-file the return. These rights must be set up for the designated individuals by the company/firm administrator.

ERO Electronic Return Originator: Originates the electronic submission of tax returns to the IRS.

MEF Modernized E-file: An XML based system used to e-file income tax returns.

Name Control Derived from the first four characters of the taxpayer’s last name. Used in conjunction with the taxpayer SSN to identify the taxpayer in the IRS databases.

Reject A condition existing in the return that prevents the IRS from accepting the e-file. The condition can be the result of not following business rules or validation errors in the XML file.

Schemas An XML document that specifies the data elements, structures and rules for each form, schedule, document, and attachment in a return.

Transmitter Sends the electronic return data directly to the IRS. A transmitter must have software and computers that allow it to interface with the IRS.

Validation The process of verifying that each data element in the XML file complies with the IRS schema data format specifications.

XML Extensible Markup Language: The programming language used for MeF.

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