Delivery: Text Based
Credit Hours: 2
Field of Study: Federal Tax
Approval: IRS, CTEC
This 2-CE hour course, e-File Operating Procedures, presents the fundamentals of processing e-filed
returns. An overview of the capabilities of the e-File System is presented, followed by selected IRS
initiatives to minimize taxpayer identity theft and reduce refund fraud.
Next, e-filing procedures are reviewed such as: file preparation and submission, acknowledgments, error
resubmissions, records retention requirements, balance due payment options, refund options, refund
adjustments, and handling erroneous refunds.
After completing this 2-CE hour online self-study course, e-File Operating Procedures, you will be able
Identify characteristics of the Modernized e-file (MeF) system
Identify rules for EROs regarding the submission and rejection of returns
Identify rules regarding Self-Select PIN for e-File
Identify substantive changes requiring new taxpayer signatures
Identify rules pertaining to direct deposits and balance due payments