IRS e-file Provider Participation and Compliance Requirements

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
2026 Supporting Statement 1545-1708 8-26-26 FINAL.docx	Supporting Statement A	Uploaded 2026-08-27	Available

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
19194	Authorized IRS e-file Providers Collections	Other-Publication	Modified

ICR Details

OMB Control No: 1545-1708	ICR Reference No: 202606-1545-001
Status: Received in OIRA	Previous ICR Reference No: 202304-1545-007
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: IRS e-file Provider Participation and Compliance Requirements
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular	Date Submitted to OIRA: 09/01/2026

table that charts list comparision

	Requested	Previously Approved
Expiration Date	36 Months From Approved	09/30/2026
Responses	151,451,972	151,451,972
Time Burden (Hours)	151,451,972	7,572,599
Cost Burden (Dollars)	0	0

---

Abstract: The information collections include reporting, recordkeeping, and third-party disclosure requirements associated with IRS e-file provider participation and operational compliance. Publication 3112 describes the application and participation requirements for applicants and Authorized IRS e-file Providers. Publication 1345 establishes rules and requirements for Authorized IRS e-file Providers participating in the electronic filing of individual income tax returns and related forms and schedules. Publication 4163 provides information and requirements for Authorized IRS e-file Providers and Large Taxpayers filing business returns through Modernized e-File. The Automated Enrollment Guide describes the enrollment and maintenance requirements for Automated Enrollment and Application-to-Application client application systems used to access IRS e-file functionality.

---

Authorizing Statute(s): US Code: 26 USC 6011 and 6012 Name of Law: Persons required to make returns of income
  

Citations for New Statutory Requirements: None

---

Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

---

Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	91 FR 34722	06/08/2026
30-day Notice:	Federal Register Citation:	Citation Date:
	91 FR 56286	09/01/2026
Did the Agency receive public comments on this ICR? No

---

Number of Information Collection (IC) in this ICR: 1

table that charts list of burden

IC Title	Form No.	Form Name
Authorized IRS e-file Providers Collections

---

ICR Summary of Burden

table that charts list of burden

	Total Request	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	151,451,972	151,451,972	0	0	0	0
Annual Time Burden (Hours)	151,451,972	7,572,599	0	0	143,879,373	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: No

Burden Increase Due to:

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement: The IRS is not making substantive changes to the e-file collection requirements. The purpose of this OMB submission is to make an administrative clarification to the scope of the collection requirements covered under OMB Control Number 1545-1708. The IRS has increased the burden to better reflect the collection requirements. This has increased the total burden hours by 143,879,373.

---

Annual Cost to Federal Government: $200,616

Does this IC contain surveys, censuses, or employ statistical methods? No

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination.     No

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination.     No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? No

---

Common Form ICR:  No

---

On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).

The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(i) Why the information is being collected;

(ii) Use of information;

(iii) Burden estimate;

(iv) Nature of response (voluntary, required for a benefit, or mandatory);

(v) Nature and extent of confidentiality; and

(vi) Need to display currently valid OMB control number;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.

Certification Date: 09/01/2026

---