Attachment 3 Applicable IRS Publications.pdf

This is an appendix listing applicable IRS publications that serve as reference materials for a federal contract opportunity.

The document identifies eight IRS publications and one Revenue Procedure that contractors must comply with or reference. Publication 1075 addresses tax information security guidelines for federal, state, and local agencies (Rev. 11-2021). Publication 5683 provides the VITA/TCE Handbook for Partners and Site Coordinators (Rev. 10-2025), while Publication 4012 serves as the VITA/TCE Volunteer Resource Guide (Rev. 09-2025). Publication 1345 is the Handbook for Authorized IRS e-file Providers of Individual Income Tax Returns (Rev. 12-2025). Publication 1436 outlines Assurance Testing System (ATS) Guidelines for Modernized e-File (MeF) Individual Tax Returns for Tax Year 2018, and Revenue Procedure 2007-40 details Authorized IRS e-file Provider Responsibilities (Rev. 10-2025). Publication 3112 covers IRS e-file Application and Participation (Rev. 11-2025), Publication 4164 provides the Modernized e-File (MeF) Guide for Software Developers and Transmitters (Rev. 12-2025), and Publication 4812 addresses Contractor Security & Privacy Controls (Rev. 12-2025). All publications listed are to be used in their latest available versions.