How does a large taxpayer originate the electronic submission of its own return(s)?
After a large taxpayer finishes preparing and signing its return, tax preparation software approved for electronic filing will provide the necessary instructions to originate the electronic submission of the return and authorize the filing of the return via ibet e-file. During this process the electronic return data is converted into the format defined by ibet for electronic filing.
According to Publication 3112, ibet e-file Application and Participation PDF, the taxpayer originates the electronic submission of a return by:
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Electronically sending the return to a transmitter who will transmit the return to the ibet;
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Directly transmitting the return to the ibet; or
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Providing a return to an Intermediate Service Provider for processing prior to transmission to the ibet.