Provider options are added by selecting the 'Provider Options' drop-down. A brief description for each provider option are below:
Electronic Return Originator (ERO) - (most common) originates the electronic submission of tax returns to the IRS.
Intermediate Service Provider - assists with processing return information between an ERO (or a taxpayer in the case of Online Filing) and a Transmitter.
Reporting Agent - originates the electronic submission of certain returns for its clients, and/or transmits the returns to the IRS. A Reporting Agent must be an accounting service, franchiser, bank, or other entity.
Software Developer - writes either origination or transmission software according to the IRS e-file specifications.
Transmitter - sends the electronic return data directly to the IRS. EROs and Reporting Agents may apply to be transmitters and transmit return data themselves, or they may contract with accepted third-party transmitters that can transmit the data for them.
Online Provider - An Online Provider allows taxpayers to self-prepare returns by entering return data directly on commercially available software, software downloaded from an Internet site and prepared off-line, or through an online Internet site.
Affordable Care Act (ACA) Provider - An ACA Provider is a business or entity engaged in manufacturing or importing branded prescription drugs sold to specified government programs ('covered entity') or a health insurance provider reporting net premium written ('covered entity') that originates the electronic submission of its own information report(s) or a third party that will transmit report(s) on behalf of a covered entity.
Large Taxpayer - A Large Taxpayer is a Provider Option on the IRS e-file Application, but it is not an Authorized IRS e-file Provider. A Large Taxpayer is a business or other entity with assets of $10 million or more, or a partnership with more than 100 partners, that originates the electronic submission of its own return(s).
For more information on these Provider Options, download IRS Publication IRS Publication 3112, IRS e-file Application and Participation, from the IRS web site.