What is IRS Publication 1345?
Handbook for Authorized IRS e-file Providers of Individual Income Tax Returns
Short answer
Publication 1345 is the IRS rulebook for e-file providers of individual returns: identity verification, signatures, record keeping, advertising and when to transmit.
What it is
Publication 1345 sets the operating rules for Electronic Return Originators and other providers in the individual e-file program. It covers verifying the taxpayer's identity, the signature methods allowed on Form 8879 (including electronic signatures and the identity checks required when the client is not in person), what records to keep and for how long, how refunds and financial products may be advertised, and the requirement to have Forms W-2 and 1099-R in hand before transmitting.
Providers who break the rules face sanctions from a warning letter to expulsion from e-file.
Why it matters for a tax firm
Most e-file compliance questions in a tax office are answered in this one publication: can the client sign on their phone, can we file before the W-2 arrives, how do we describe a refund advance. Reading the signature and advertising chapters before the season avoids the common sanctions.
Related terms
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Sources
Questions about IRS Publication 1345
Can I e-file a return before the client has their W-2?
No. Publication 1345 requires the provider to have the Forms W-2, W-2G and 1099-R before transmitting; a pay stub is not a substitute.
What does Publication 1345 say about remote signatures?
Electronic signatures are allowed. When the signer is not in front of you, the provider must verify their identity through a records check, which in practice means knowledge-based authentication or a similar method, and keep the signature record.
Last reviewed: October 16, 2026. This glossary explains terms; it is not legal or tax advice. Check the cited source for the current rule.
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