Using IRS E-Services
Overview
IRS e-Services is a suite of web-based tools that allow eligible tax professionals to perform certain transactions online.
The tools include: Registration Services, E-File Application, Transcript Delivery System (TDS), and TIN Matching (applicable to payers).
One of the most useful tools available to tax practitioners is the e-Services TDS. It allows practitioners to request and receive the following transcripts electronically via a secure network:
- Account transcripts: Provide any adjustments either the taxpayer or the IRS made after the return was filed; also show basic data, including marital status, type of return filed, adjusted gross income and taxable income.
- Tax return transcripts: Show most line items from a tax return as it was originally filed, including any accompanying forms and schedules (does not reflect any changes made after the original return was filed).
- Record of account transcripts: Combines the return transcript and account transcript into one product.
- Wage and income transcripts: Show data from information returns, such as Forms W-2, 1099, and 1098 reported to the IRS.
- Verification of non-filing letters: Proof from the IRS that a taxpayer did not file a return for a particular tax year.
Note: In 2013, the IRS retired two commonly used e-Services tools: Disclosure Authorization (DA) and Electronic Account Resolution (EAR). DA was used to file Form 2848, Power of Attorney and Declaration of Representative, and Form 8821, Tax Information Authorization, electrically via a secure network. The IRS has advised practitioners to now mail or fax authorization forms to the applicable Centralized Authorization File (CAF) unit. EAR was used to correspond electronically with the IRS regarding various client issues, such as certain notices or account problems. The IRS has advised practitioners to now address client issues by either calling the IRS Practitioner Priority Service line at (866) 860-4259 or sending requests/responses to the address shown on a client’s notice (where applicable).
Additional Guidance and Resources
AICPA Resources:
- IRS E-Services Transcript Delivery System Quick Reference Chart
One-page chart highlighting what TDS is, who can use it, how to use it, and available products.
IRS Resources:
- E-Services — Online Tools for Tax Professionals: Provides high-level guidance on the various e-Services tools and links to log into your account or register for a new account.
- IRS E-Help Desk: Provides the applicable number to call, time of day to call, etc. to get help on e-Services issues.
- Questions and Answers Related to E-Services Migration to Secure Access: Provides guidance to common questions users are asking regarding the migration to secure access. [Note: In this document, the IRS clarified that e-Services is only compatible with IE6 to IE11.]
- Become an Authorized E-File Provider: Helps you become an e-file provider by walking you through the steps including creating an IRS e-Services account, submitting your application, and passing a suitability check.
- E-Services Online Tutorials: Shows quick tutorials with screen shots to help you perform various functions via e-Services, such as register for an account or use TDS.
- Circular 230 Practitioner E-Services Transcript Delivery System Access: Provides information on how to utilize TDS (step-by-step application instructions).
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