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IRS Publication 1345 Authorized IRS e-file Providers of Individual Income Tax Returns - https://www.irs.gov/pub/irs-pdf/p1345.pdf
Page 31 - 5. Ensure that it doesn’t accept transmission for more than five electronic returns originating
from one software package or from one e-mail address;
Page 34 - 4. Ensure that no more than five tax returns are filed electronically by one software package
or from one e-mail address;
Page 36 - 1. Ensure that its software package can’t be used to transmit more than five electronic returns.
2. Ensure that its software, if available for use on the Internet, can’t be used to file more than
five electronic returns from one e-mail address or phone number
Page 38 - 1. Ensure that no more than five electronic returns are filed from one software package or one
e-mail address.
