Which entity is an authorized IRS e-file Provider?

An authorized IRS e-file Provider is crucial in the electronic filing ecosystem, ensuring that tax returns are submitted accurately and securely. An electronic return originator (ERO) is specifically designated by the IRS to transmit electronic tax returns directly to the IRS on behalf of taxpayers. EROs must be approved through an application process and adhere to strict IRS guidelines.

Intermediate service providers facilitate the process by supporting other e-file Providers, such as EROs, in transmitting returns but are not directly filing returns with the IRS themselves. They play a supportive role and thus also qualify under the IRS's definitions of authorized e-file Providers.

It is important to understand that while taxpayers using commercially available software can self-file their taxes electronically, they are not classified as authorized e-file Providers. The software itself is designed to assist but does not constitute an approved entity that is responsible for the e-filing process, hence why this choice does not fit into the category of authorized Providers as outlined by the IRS.

Therefore, identifying both EROs and intermediate service providers as authorized entities highlights the multi-faceted nature of e-filing in the tax system, ensuring that the process is managed by trained professionals that meet IRS standards.