Per Diem Rates from the U.S. General Services Administration
Search by city, state or ZIP code, or by clicking on the map. You can also use the new per diem tool to calculate trip allowances
Rates are set by fiscal year, effective October 1 each year. Find current rates in the continental United States ("CONUS Rates").
What is IRS E-File?
IRS e-file is the IRS electronic filing program. Tens of millions of taxpayers are now e-filing their tax returns each tax season from their own home using their computer.
The IRS e-filing program includes:
- Electronic filing of tax return information and
- Electronic payment options, which include, electronic funds withdrawal, credit cards, the Electronic Federal Tax Payment System (EFTPS)
E-filing Benefits
- Quicker refunds (about 3 weeks compared to 6 or 8 weeks my mail)
- Convenience
- No chance of a lost, stolen, or undeliverable refund
- No last-minute crowds to contend with at the post office
- Accuracy
Direct Deposit Options
Taxpayers are also jumping on the direct deposit bandwagon to get their refunds even faster (a week or more sooner).
And now you can designate your refund be deposited into up to three accounts (e.g., checking, brokerage, savings).
E-Filing Options
You have three options for e-filing your return.
- Use your own tax software and computer
- Use a third party transmitter
- Use a professional tax preparer
Use your own tax software and computer
Prepare your own return using your tax software. Use your computer to e-file your return.
For example, if you use TurboTax software to do your taxes, Intuit Electronic Filing Center is the e-file provider who transmits your tax information to the IRS.
The software instructions will guide you through the e-filing process (it's easy).
Use a third party transmitter
Prepare your own return, then, pay an e-file Partner authorized to transmit tax information electronically to the IRS.
Use a professional tax preparer
- Have your taxes prepared and e-filed by a tax professional.
- If the tax professional can't e-file directly to the IRS, a third party transmitter can be used.
When you e-file your return you're still responsible for sending in any taxes due on or before the due date of your return.
You can choose to file a completely paperless tax return by using a Self-Select PIN as your signature. With a Self-Select PIN, there is no paper signature document to send in!
How Tax Information is Transmitted When You E-File
You don't e-file directly to the IRS. To file your tax return to the IRS you must go through one of the companies that the IRS has partnered with (called IRS e-file Partners). You use one of these companies to transmit your tax information to the IRS.
IRS industry partners authorized to provide e-file services include:
- Paid preparers
- Electronic Return Originators (ERO)
- A paid preparer may also be an Electronic Return Originator.
- Third party transmitters.
Signing Your E-Filed Return
When you e-file your return, you have two choices for "signing" your return:
- Digital signature (PIN number)
- Paper signature using Form 8453
Digital Signature:
You choose your own 5-digit PIN number as your digital signature. No zeros or letters may be used in your PIN number..
The 5-digit number is your digital signature. You don't have to memorize it. In fact, the same PIN number may be used by another person because the IRS uses other information to validate each person's identify. For example, a social security number and date of birth.
If you use your own tax software, the software's instructions will guide you through the e-filling process.
If you use a paid preparer, you can still choose your own PIN number. In fact, it's a good idea to have your own PIN number because it allows you to pay any other federal taxes electronically using your own computer.
For example, if you have to make quarterly estimated tax payments, you can schedule them to be paid on the due dates by having the funds automatically withdrawn from your checking account.
Employment tax payments for Forms 940, 941, and 944 cannot be scheduled in advance.
Form 8453:
Form 8453 is used to provide a paper signature to the IRS for your e-filed forms and schedules. So, if you want to e-file but don't want to "sign" your return using a PIN number, then you must complete, sign, and mail, Form 8453, U.S. Individual Income Tax Declaration for an IRS e-file On-Line Return to the IRS
Form 8453 must be received by the IRS on or before the due date of your return to avoid a late filing penalty. The date you e-filed your forms and schedules does not count.
Proof of E-Filing
You'll receive an acknowledgement from the IRS within 48 hours after e-filing that your tax information was accepted for processing.
If you use an e-file provider and choose not to use a digital signature (PIN number) you'll have to complete and sign Form 8453 (paper signature).
Tip: Before signing Form 8453, examine your return before the provider transmits it to the IRS
The IRS will let your tax preparer know it has received your return information within 48 hours after e-filing it.
Errors On an E-Filed Return
When the IRS receives your e-filed return it is automatically checked by computers for errors and missing information.
If it cannot be processed, it is sent back to the originating transmitter for correction then retransmitted.