e-File Atlas

e-File Glossary

Acceptance: The IRS has reviewed the electronically filed return and it meets IRS e-file requirements. When an electronically filed return is accepted, you will receive an Accepted acknowledgment. An accepted return is considered filed.

Acknowledgements (Acks): An official electronic notice from the IRS or state tax authority indicating if the electronically filed return was accepted and considered "filed" or rejected and considered "not filed."

Debt Indicator: If a debt indicator code is included on an electronically filed return, this information will be summarized in Form 9325 or the EF Acceptance Letter for that return. The various debt indicator codes are:

• N - At the time of the acknowledgment, no offset to the refund was planned.
• I - At the time of the acknowledgment, an IRS debt was indicated and this will likely result in a full or partial offset to the refund (normally back taxes).
• F - At the time of the acknowledgment, an FMS (Financial Management Services) debt was indicated and this amount will likely result in a full or partial offset to the refund (Ex. Outstanding student loans).
• B - At the time of the acknowledgment, BOTH an IRS and an FMS debt was indicated that will likely result in a full or partial offset to the return's refund.

Declaration Control Number (DCN): A unique number assigned to each tax return per IRS requirements. The DCN is automatically generated by Lacerte when the return is marked for electronic filing.

Drain Times: IRS cut off times for processing and posting refunds. Drain times are posted on the IRS Web site. For more information, view the IRS e-file Refund Cycle Chart on the IRS Web site.

Electronic Filing Identification Number (EFIN): The IRS uses this number to identify tax preparers who e-file returns. You can apply for an EFIN using Form 8633. You must have an EFIN before you can e-file tax returns.

Electronic Return Originator (ERO): An ERO is a person who is an authorized e-file provider that originates the electronic submission of a tax return. The ERO may be the person who prepares the tax return.

Form 4868: Application for Automatic Extension of Time to File US Individual Income Tax Return. Send this form with your e-file return to automatically apply for an extension of time to file.

Form 8633: Application to Participate in the IRS e-file Program. Send this form in to apply for an EFIN.

Form 8879: IRS e-file Signature Authorization Form. Records the PINs used when e-filing a paperless return.

Form 8878: IRS e-file Signature Authorization for Application for Extension of Time to File. Records the Pins used when e-filing extensions and using electronic payment.

Intuit Electronic Filing Center: A transmission center for acceptance of electronic transactions to be sent to the IRS.

Joint Electronic Filing (JELF): A state that we recommend be e-filed with a federal return. Also known as Federal/State e-file or piggyback.

Preparer Identification Number or Personal Identification Number (PIN): A preparer must assign himself a PIN when using paperless e-filing. Each client must assign himself a PIN when using paperless e-filing.

Publication 1345: The IRS publishes an "Electronic Filing Handbook" annually describing the application process, responsibilities of the ERO, reject codes and other related information for participants in electronic filing. It is important for you to obtain a copy from your local IRS EF coordinator or from the IRS Web site.

Standalone State: A state that can be e-filed with a federal return or separate from a federal return.

State Only: e-Fiing a state directly to the state taxing authority, without including the federal return.