Publication 1524 - U.s. Return Of Partnership Income - Department Of Treasury - 2003 Page 15

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SECTION 3
TYPES OF PARTICIPANTS
TYPES OF
An Electronic Participant is considered in one or more categories or
PARTICIPANTS
business types listed below, depending on the specific function(s)
the participant performs in relation to the partnership or IRS:
Ø PARTNERSHIPS: Develop software and/or transmit electronic
return data containing Form 1065, Schedules K-1 and related
forms and schedules. It is the responsibility of the partnership
to ensure that the return is transmitted to the Tennessee
Computing Center.
Ø PAID PREPARER: A firm, organization, or individual who:
Ø deals directly with the partnership from which the return
is due;
Ø prepares a return or collects return data for purposes of
having electronic records of the Form 1065, Schedules
K-1 and related forms and schedules produced; or
collects a prepared return for purposes of having
electronic records of Forms 1065, Schedules K-1 and
related forms and schedules prepared; and
Ø obtains the partnership signature on Form 8453-P (See
Section 10 for Form 8453-P Procedures)
Ø TRANSMITTER: Receives Form 1065 data from clients and
transmits the data to IRS electronically, in a format IRS can
process.
Ø SOFTWARE DEVELOPER: Designs or produces software,
used to:
Ø prepare returns;
Ø format Form 1065 return, Schedules K-1 and related forms
and schedules according to IRS specification for electronic
filing; or
Ø transmit the Form 1065 return and the electronic records for
Schedules K-1 and related forms and schedules directly to
IRS.
Publication 1524
October 31,2003
8

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