e-services                                               Additional Online 

                                                         Products and Services
Known collectively as e-services, this suite of products 
provides customers with electronic options for           n   Where’s My Refund?
interacting with the IRS. e-services are available 24      Provides taxpayers with their refund status.
hours a day, 7 days a week. 
                                                         n Internet EIN                                                    The Internal 
Who is eligible to use e-services?                           Allows business entities to apply for and receive an 
While the services available vary by category, the         Employer Identiication Number (EIN).                            Revenue Service 

following are eligible to register for e-services:                                                                         offers a suite of 
                                                         n Online Payment Agreement (OPA) 
n Tax Practitioners                                        Individuals who owe $25,000 or less in combined tax, 
                                                                                                                           online services 
n Electronic Return Originators                            penalties, and interest can use the OPA application to 
n Payers who submit information returns                    request an installment agreement.                               that gives tax 
n State Agencies
                                                         n Electronic Filing PIN Request 
n Attorneys                                                                                                                professionals and 
                                                           Eligible taxpayers who do not have a record of their 
n Certiied Public Accountants
                                                           prior year self select PIN or AGI, can request an e-ile         financial institutions 
n Enrolled Agents
                                                           PIN to verify their identity when electronically iling their 
n Reporting Agents                                                                                                         quicker access to 
                                                           tax return, extension or installment agreement. Go to 
n Low Income Tax Clinics
                                                           Request Electronic Filing PIN on www.irs.gov for more           tax information
n Financial Institutions                                   information.
n Large corporations and businesses
                                                         n QuickAlerts 
                                                           Subscribe to QuickAlerts to receive valuable and 
                                                           important e-ile information throughout the year. Go             www.irs.gov/efile
                                                           to www.irs.gov, Keyword “QuickAlerts” for more 
                                                           information.

                                                         Go to www.irs.gov to learn more about any of the products 
                                                         and services listed above.

                                                               Publication 4389 (Rev. 4-2010)  Catalog Number 38785U   
                                                          Department of the Treasury  Internal Revenue Service  www.irs.gov

                                                                 IRS e-ile Application
What services                                                                                                                        e-services Products
                                                                 Available to anyone submitting a new or revised e-ile Application 
are available?                                                   online for IRS e-ile programs:                                      Disclosure Authorization (DA)
                                                                 n   e-ile for Individuals (1040 and Electronically Transmitted      Allows tax professionals to electronically submit Form 2848, 
Registration                                                      Forms 56 and 9465)                                                 Power of Attorney and Declaration of Representative and Form 
Users must register to access e-services. Registration is a      n   e-ile for Corporations (1120, 1120-F and 1120S)                 8821, Tax Information Authorization. New and existing forms 
one-time process requiring users to enter speciic information 
                                                                 n   e-ile for Exempt Organizations (990, 990-EZ, 990-PF, 990N and   can be viewed and modiied online. Accepted submissions are 
to verify their identity. It requires them to create a username, 
                                                                  1120POL)                                                           acknowledged online and the tax professional can immediately 
password, and personal identiication number (PIN). An 
                                                                 n   e-ile for Employment Taxes (940, 941 and 944)                   begin acting on behalf of their client.
on-screen acknowledgement conirms successful completion 
                                                                 n   e-ile for Partnerships (1065 and 1065-B)
of the registration. For added security, a conirmation code                                                                          NOTE: Tax professionals must have a Form 2848, Power of 
                                                                 n   e-ile for Estates and Trusts (1041)
is mailed to the registrant’s home address. To complete                                                                              Attorney and Declaration of Representative, on ile with the IRS 
                                                                 n
enrollment, the registrant must log into e-services and enter        e-ile for Excise Taxes (720, 2290 and 8849)                     before requesting information. DA can be used for this purpose 
the conirmation code within 28 days of receipt.                  n   e-ile for Extensions (2350, 4868, 7004, and 8868)               prior to accessing TDS or EAR. Reporting Agents must have 
                                                                                                                                     Form 8655, Reporting Agent Authorization, on ile with the IRS 
                                                                 The IRS e-ile Application can be saved “in process” and retrieved   before requesting information through TDS or EAR.
After registering for e-services:                                for later completion. A completed Application is acknowledged upon 
                                                                                                                                     Electronic Account Resolution (EAR)
Taxpayer Identiication Number (TIN) Matching                     submission. Applications are maintained and updated electronically. 
                                                                                                                                     Provides tax professionals with a secure method to 
A pre-iling service offered to payers and authorized agents      A delegation of authority feature allows Principals or Responsible 
                                                                                                                                     electronically correspond with IRS regarding individual or 
who submitted any of the following six information returns       Oficials of a irm/organization to delegate access to e-services 
                                                                                                                                     business account problems, refunds, installment agreements, 
within the past two years (Forms 1099-B, INT, DIV, OID,          products to their employees.
                                                                                                                                     notices or missing payments. These account-related questions 
PATR, and MISC). It is also available to ilers of information 
                                                                                                                                     are answered by IRS Customer Service Representatives after 
returns (Form 1099-K) under the new section 6050W of the         More information on the e-ile Application process can be found on 
                                                                                                                                     verifying the tax professional has authority to represent the 
Internal Revenue Code.                                           www.irs.gov, keyword “e-ile Application”.
                                                                                                                                     taxpayer. The IRS response is delivered to the user’s secure 
                                                                                                                                     mailbox within three (3) business days and the tax professional 
A TIN Matching Application must be submitted before using 
                                                                                                                                     is notiied by e-mail. 
the service. Click the Application link on the e-services 
welcome page to access the TIN Matching Application.                                                                                 Transcript Delivery System (TDS)
                                                                                                                                     Provides tax professionals the ability to request and view 
Interactive TIN Matching allows an authorized user to match                                                                          taxpayer information in a secure, online session. This includes 
up to 25 payee TIN and name combinations against IRS                                                                                 tax return transcripts, account transcripts, record of account, 
records. Results are displayed immediately.                                                                                          veriication of non-iling, and wage and income documents for 
Bulk TIN Matching allows authorized users to submit data                                                                             both individuals and businesses.
iles and match up to 100,000 TIN and name combinations. 
Results are returned to the web secure mailbox within 24 
hours.