Which e-file provider option is responsible for initiating electronic submissions for clients and must submit Form 8655?

The option that is responsible for initiating electronic submissions for clients and must submit Form 8655 is the reporting agent. A reporting agent is an entity or individual that is authorized to file tax returns and other documents electronically on behalf of taxpayers. This responsibility includes the initiation of electronic submissions, which means they actively submit the data to the relevant tax authorities.

Form 8655, known as the "Reporting Agent Authorization," specifically grants permission to the reporting agent to act on behalf of the taxpayer, allowing them to manage and submit filings electronically. This form is essential for compliance, ensuring that the reporting agent has the authority to handle the taxpayer's electronic filings legally and correctly.

In contrast, software developers create the tools and programs used for e-filing but do not directly engage in the submission process. Transmitters process the electronic submissions but do not initiate them on behalf of a client. Intermediate service providers can facilitate communication and data transfer but do not hold the same responsibilities as a reporting agent regarding submission and authorization. Understanding the roles and functions of each option helps clarify why the reporting agent is highlighted in this context.