Tax File Guide

Rule for Registration of Web Sites with the IRS

The IRS has established new e-file rules to enable it to more quickly identify fraud schemes including phishing. These updated IRS e-file rules apply to all Authorized IRS e-file Providers, including Online Providers, Intermediate Service Providers, and Electronic Return Originators (EROs) that obtain taxpayer information via the Internet directly or through third parties in order to e-file federal returns.

This feature allows Providers to register, edit, delete, or transfer their Web site URL’s pursuant to the IRS July 2007 requirements.

1. Log onto e-Services and continue to the e-file application page
2. In “e-file application Menu” page, click “EFIN Status”
3. On the “EFIN Status” page,
        A. answer the Yes/No question,
        B. click “Save”,
        C. click “e-file application Menu” page
4. In “e-file application Menu” page, click “ADD/DELETE URL” and proceed as instructed.

Note: Steps 1 and 2 are only required once. Thereafter, to add, delete, edit, or transfer a Web site URL, proceed directly to Step 3. Refer to the available illustrated tutorials in e-Services for more details.

Failure to provide the required information timely and accurately may result in the IRS, its agents or the Treasury Inspector General for Tax Administration (TIGTA) shutting down and seizing the contents of non-validated Web sites that appear to be engaging in fraudulent schemes.

Also an Authorized IRS e-file Provider that fails to comply with these IRS e-file rules may be suspended or expelled from participation in IRS e-file in accordance with Revenue Procedure 2007-40, in IRB 2007-26, June 25, 2007 and Publication 3112, IRS e-file Application and Participation. 

For additional information see the Frequently Asked Questions (FAQs).

Any questions regarding this information may be e-mailed to the efileurlreg mailbox.   
 
Privacy Act Statement
 
The authority for requesting this information is 5 U.S.C. 301.

The primary purpose for requesting the information is to identify legitimate web sites for online filing in order to protect taxpayers from fraudulent sites that may collect information for identity theft and or theft of refunds.  This information may be used by TIGTA to identify and deactivate web sites that are engaging in fraudulent schemes. 

If a Provider does not provide information promptly, TIGTA may deactivate web sites associated with the Provider because the URL, domain name, and company name combination have not been reported as legitimate.

IRS may disclose pertinent information to appropriate Federal, state, or foreign agencies or instrumentalities responsible for investigating or prosecuting the violations of, or for implementing, a statute, rule, regulation, order, or license, where the disclosing agency becomes aware of a violation or potential violation of civil or criminal law or regulation or licensing requirements.

Providing all of the information is mandatory.

If you do not provide all or part of the information in a timely manner you may be suspended or expelled from participation in IRS e-file in accordance with Revenue Procedure 2007-40, in IRB 2007-26, June 25, 2007 and Publication 3112.  If you willfully provide fraudulent information, you may be subject to prosecution. 

Health insurance premiums tax credit

Individuals are allowed a nonrefundable credit against individual income tax equal to 20 percent of certain health insurance premiums paid from an employer plan under section 125 of the Internal Revenue Code, effective beginning with premiums paid in January 2009 and thereafter.

The credit is available only for premiums paid for the first 12 months of coverage.

If you qualify, provide your employer with a written request to receive a statement of premiums paid from the plan. You may request only one statement per taxable year.

To be eligible for the 2009 credit:

• you must not have had any health insurance coverage for at least one year before coverage began under the section 125 plan, and
• your household income (your federal adjusted gross income plus most nontaxable income) must be:

  Household type	At least	But less than
  Single person, no dependents	$21,660	$29,784
  Married couple, no dependents	29,140	40,068
  Single parent, one dependent	40,068	43,711
  Single parent, two dependents, or married couple, one dependent	50,353	54,931
  Single parent, three dependents, or married couple, two dependents	60,638	66,151
  Single parent, four dependents, or married couple, three dependents	70,923	77,371
  Single parent, five dependents, or married couple, four dependents	81,208	88,591
  Single parent, six dependents, or married couple, five dependents	91,493	99,811
  Single parent, seven dependents, or married couple, six dependents *	101,778	111,031

  * For families with more than eight persons, add $3,740 for each additional person. Do not include you or your spouse as a dependent.

Nonresidents and part-year residents may also qualify for this credit based on the percentage of income taxable to Minnesota.

To claim the credit, you will be required to complete a new schedule, which will be filed in early 2010 as part of your 2009 Minnesota income tax return.

2009 tax, Health insurance premiums tax, Health insurance premiums tax credit, Health insurance tax credit, tax 2009, tax credit, tax year 2009