Virginia Electronic Filing Software Partner Agreement

Transcription

1 Virginia Electrnic Filing Sftware Partner Agreement Fr Tax Year 2015 Due Nvember 15, 2015 The fllwing agreement must be cmpleted and signed by an authrized representative f each sftware cmpany befre that cmpany s sftware prducts will be certified t transmit Virginia incme tax returns fr tax year A separate agreement must be prvided fr each prduct and tax type. Cmpany Name Prduct Name NACTP Vendr ID Address City State Zip Cde FEIN ETIN EFIN Primary Cntact Name Phne Address Secndary Cntact Name Phne Address Type f Sftware Prduct: (Check the ne that applies.) Cnsumer Prduct (Web based) Cnsumer Prduct (Desktp) Paid Preparer Prduct (Web based) Paid Preparer Prduct (Desktp) Sftware Tax Type: (Check the ne that applies.) Individual Incme Tax Crpratin Incme Tax Pass-thrugh Entity Return f Nnresident Withhlding Tax Other: (Check the ne that applies.) Supprts Linked and Unlinked Returns Supprts Linked Returns Only The Virginia Department f Taxatin (Department) is cmmitted t prviding secure, efficient and accurate returns prcessing t all wh are required t file a tax return in Virginia. The Department places high standards n itself, its filers, and its sftware partners t deliver n the Department s cmmitment. By signing this agreement, the cmpany listed abve is agreeing t all requirements listed belw. The Department reserves the right t decertify a sftware partner at any time and thereby refuse any additinal returns frm such sftware partner that des nt adhere t these requirements. I. Imprtant Ntice: Shuld yur prduct be decertified by Virginia, yu agree t remve references asserting yur prduct s ability t service Virginia taxes frm all public materials within 48 hurs ntice frm Virginia, and t prvide immediate ntice t any clients in the prcess f filing with Virginia befre ceasing Virginia services. Rev. 10/08/15 Page 1 f 5

2 II. Virginia Department f Taxatin Respnsibilities: The Department will publish n the Department s website Virginia frms and instructins in early release by July 15 th with the final versins published by August 15th t ensure that sftware partners have adequate time t develp their prgrams in time t meet the testing and apprval timeframes. The Department will publish final schemas n later than Octber 1 st r within 7 business days f TIGERS final apprval f the annual states schema set. The Department will utilize a scenari based testing regimen fr all e-file certificatins. The Virginia Testing Packages will be published by Octber 5 th. The Department will publish n the Department s website the Individual Incme e-file Guide and the Crpratin and Partnership Incme e-file Guide and any special specificatins by Octber 10 th. The Department will make available t the Electrnic Return Originatr (ERO) acknwledgement f acceptance r rejectin f taxpayer returns within 2 business days f the return being made available frm the IRS. The Department s sftware partner testing prgram will be made available t cincide with the pening f the IRS ATS testing in early Nvember. The Department will review and acknwledge initial test transmissins within 3 5 business days f receipt. Subsequent test transmissins will be reviewed, acknwledged and feedback will be prvided within 5 business days. The Department will ntify the sftware partner immediately when errrs within their sftware are adversely affecting the prcessing f Virginia returns. If sftware partner is unable t reslve a critical errr within specified timeframe in Sectin III, the Department may temprarily suspend accepting and prcessing returns until the errr is reslved. The Department will classify sftware errrs as critical r nn critical. This applies t bth errrs fund by the Department and errrs identified by the sftware partner. If sftware partner is unable t reslve a critical errr within specified timeframe in Sectin III, the Department may temprarily suspend accepting and prcessing returns until the errr is reslved. III. Sftware Capabilities and Respnsibilities: The sftware partner must register with and be accepted by the IRS as an ERO and must prvide the IRS assigned Electrnic Filer Identificatin Number (EFIN) with this agreement. Acceptance by the IRS as an ERO autmatically qualifies the sftware partner t participate in Virginia s e-file prgram. The sftware partner will cmplete Sectin V f this agreement titled Additinal Sftware Partner Infrmatin. The sftware partner will ntify the Department immediately when errrs in their sftware affect Virginia taxpayers. Critical errrs will be reslved within 5 t 7 business days. Nn-critical errrs will be reslved within 7 t 14 business days. Ntify the Department r their Virginia custmers as applicable when the prblem is reslved. The sftware partner will prvide timely sftware updates and technical supprt t the Department and their Virginia custmers. The sftware partner agrees t supprt all required frms fr all tax types listed in Appendix A f this agreement. If the sftware is a basic versin that des nt supprt all schedules, please place a checkmark next t the frm(s) in Appendix A t indicate that it is nt supprted within the e-file prduct. The sftware partner will prvide apprved Virginia print capable frms t their custmers fr every return and schedule type supprted within the sftware prduct. Rev. 10/08/15 Page 2 f 5

3 The sftware partner will develp substitute tax frms in accrdance with the Virginia Substitute Frms Guidelines and Standards fr Frmatting, Cntent and Apprval and the 760CG Exact Psitining Specificatins issued by the Department and agrees t: Submit all required cmputer generated Virginia frms t the Department fr testing and apprval. Nt allw the frms t be printed frm their sftware until fully apprved by the Department. Cmplete and submit the Virginia Substitute Frms Sftware Partner Agreement. The sftware partner will abide by the fllwing testing standards. Sftware partner testing will cmmence n the date the IRS pens fr ATS testing in early Nvember and is expected t cnclude by the IRS pening date in January. Exceptins will be cnsidered n a case by case basis. The sftware partner will create tax returns that incrprate all the criteria detailed within each scenari. The sftware partner will nt be allwed t submit returns befre successfully cmpleting all required testing and apprval has been issued by the Department. Sftware Partner agrees t withhld advertising Virginia s acceptance f their sftware, and will nt accept Virginia returns, until Virginia s certificatin is cmplete. Sftware develpers must adhere t IRS e-file Security, Privacy and Business Standards Mandated as f January 1, 2010, as well as all specificatins in Virginia Publicatins, the Virginia Individual e-file Guide and the Virginia Crpratin and PTE e-file Guide. The sftware partner agrees t retrieve the acknwledgements within tw business days f the Department s transmissin f thse acknwledgements and will send t the taxpayer within ne business day. IV. Identity Theft and Other Tax Fraud Preventin: Fr purpses f this sectin, a sftware partner is referred t as a tax services prvider and may serve its custmers in mre than ne f the fllwing defined rles. Electrnic Return Originatr (ERO): An ERO riginates the electrnic submissin f a tax return thrugh IRS r state e-file after the taxpayer authrizes the electrnic filing f the return. Online Filing Prvider: An Online Filing Prvider allws taxpayers t self-prepare returns by entering return data directly int cmmercially available sftware dwnladed frm an Internet site and prepared ff-line, r thrugh an nline Internet site, r laded frm physical media nt a desktp cmputer r mbile device. Sftware Develper: An Authrized IRS r state e-file Prvider that develps sftware fr the purpses f (a) frmatting the electrnic prtins f returns accrding t Publicatin 4164 r state specificatins and/r (b) transmitting the electrnic prtin f returns directly t the IRS r the state. A Sftware Develper may als sell its sftware. Transmitter: An Authrized IRS r state e-file Prvider that transmits the electrnic prtin f a return directly t the IRS r the state. An entity that prvides a bump up service is als a Transmitter. A bump up service prvider increases the transmissin rate r line speed f frmatted r refrmatted infrmatin that it is sending t the IRS r the state via a public switched telephne netwrk. Detectin and Disclsure f Suspicius Activity A tax services prvider may use any tax return infrmatin prvided by a taxpayer, whether in and fr the current year r fr prir years, fr the purpse f identifying a suspicius r ptentially fraudulent return frm r related t that taxpayer. Fr these purpses, tax return infrmatin means any and all dcuments r materials prvided by the taxpayer r required by the taxing authrity that the tax services prvider uses in the curse f the return preparatin and submissin. Rev. 10/08/15 Page 3 f 5

4 Tax services prviders shall prduce analytic cmpilatins f federal and state tax return and submissin infrmatin that directly relate t the internal management r supprt f the tax services prvider s business, which shall include aggregated data cmpilatins t identify ptentially fraudulent behavirs r patterns. The analytic cmpilatin shall emply any tax return infrmatin prvided by the taxpayer. Tax services prviders shall disclse the cmpilatins f tax infrmatin t Virginia thrugh IRS secure data transmissin at least weekly and identify by use f federal and state submissin IDs any return the preparer believes is ptentially fraudulent. In additin, if a tax services prvider has a bna fide belief that a particular individual s activity, discvered by data mining a statistical cmpilatin, vilated criminal law, the tax services prvider shall disclse that individual s tax return infrmatin t the Department. V. Signature: As a sftware partner, yu agree t prvide true, accurate, current and cmplete infrmatin abut yur cmpany n this agreement and the attached Appendix A: Virginia Returns and Schedule Inventry. Signature f Authrized Representative Print Name Title Date Address Phne Number The signed agreement must be received by the Department by Nvember 15, 2015 in rder fr the sftware t be certified fr tax year t: [email protected] Individual Incme Tax [email protected] Crpratin and Pass-thrugh Entity Incme Tax Rev. 10/08/15 Page 4 f 5

5 Appendix A: Virginia Returns & Schedules Required t be Supprted in e-file The Department requires sftware partners t supprt the returns and schedules listed belw within their e-file sftware prducts. Hwever, exceptins can be made fr basic sftware versins. If this agreement is fr a basic sftware versin, please place a checkmark in the bx next t the frms the sftware des nt supprt. Individual Incme Tax: Virginia Frms & Schedules Descriptin 760 Virginia Resident Tax Return 760ADJ Virginia Schedule ADJ Virginia Schedule VAC Virginia Schedule f Cntributins Virginia Schedule VACS Supplemental Cntributins Schedule fr the Virginia Cllege Savings Plan Virginia Schedule OSC Virginia Schedule OSC Credit Paid t Anther State Virginia Schedule CR Virginia Credit Cmputatin Schedule Virginia Schedule FED Virginia Schedule f Federal Infrmatin 760C Virginia Underpayment f Virginia Estimated Tax by Individuals, Estates and Trusts 760F Virginia Underpayment f Estimated tax by Farmers and Fisherman 760PY Virginia Part-Year Resident Incme Tax Returns 760PY ADJ Virginia Schedule 760PY ADJ 760PY Schedule f Incme Virginia Schedule f Incme 763 Virginia Nn Resident Incme Tax Return 763ADJ Virginia Schedule 763 ADJ 760-PMT Virginia Individual Return Payment Cupn (760, 763, 760PY) Nte: Print purpses nly fr check payments 760-PFF Virginia Individual Return Payment Cupn fr Farmers, Fisherman and Merchant Seamen (760, 763, 760PY) Nte: Print purpses nly fr check payments W-2 Wage and Tax Statement W-2G Wage and Tax Statement fr Gambling Winnings 1099-G Statement fr Gvernment Payments 1099-INT Interest Incme Statement 1099-MISC Miscellaneus Incme Statement 1099-R Distributins Statement fr Pensins, Annuities, Retirement, etc DIV Statement fr Dividends and Distributins Schedule VK-1 Pass-Thrugh Incme Statement Nt Supprted Crpratin Incme Tax: Virginia Frms & Schedules Descriptin 500 Virginia Crpratin Incme Tax 500A Virginia Multistate Crpratin Allcatin and Apprtinment f Incme Schedule 500AB Virginia Schedule f Related Entity Backs and Exceptins 500AC Virginia Schedule f Affiliated Crpratins Cnslidated and Cmbined Filers 500ADJ Virginia Schedule f Adjustments 500CR Virginia Credit Cmputatin Schedule 500C Underpayment f Virginia Estimated Tax by Crpratins 500EL Virginia Electric Suppliers Crpratin Minimum Tax and Credit Schedule 500FED Crprate Schedule f Federal Infrmatin 500T Virginia Telecmmunicatins Cmpanies Minimum Tax and Credit Schedule Nt Supprted Partnership Incme Tax: Virginia Frms & Schedules Descriptin 502 Virginia Pass-Thrugh Entity Return f Incme and Return f Nnresident Withhlding Tax 502 VK-1 Owner s Share f Incme and Virginia Mdificatins and Credits 502A Virginia Multistate Pass-Thrugh Entity Allcatin and Apprtinment f Incme 502ADJ Virginia Schedule f Adjustments Nt Supprted Rev. 10/08/15 Page 5 f 5