|
|
| Tax School Homepage |
| detection. Vendors implementing Device ID in their software should ensure that their privacy notice will cover Device ID. |
| IRS e‑file returns must contain all the same information as returns filed completely on paper. Forms that have an electronic format must be submitted in the electronic format unless IRS identifies an exception during the tax year. If a form/document can’t be submitted electronically, IRS can accept forms/documents in PDF format. Check the software package to see if this option is offered. EROs are responsible for ensuring that they submit to the IRS all paper documents required to complete the filing of returns. If the documents are not submitted electronically, they may be mailed to IRS. Attach all appropriate supporting documents that the IRS requires to the Form 8453, U.S. Individual income Tax Transmittal for an IRS e-file Return, and send them to the IRS. Refer to page 2 of Form 8453 for the current mailing address. The supporting documents Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes (or equivalent contemporaneous written acknowledgement), Form 2848, Power of Attorney and Declaration of Representative (only for an electronic return signed by an agent), and Form 3115, Application for Change in Accounting Method. |
|
EROs must retain the following material until the end
of the calendar year at the business address from which it originated the
return or at a location that allows the ERO to readily access the material
as it must be available at the time of IRS request. An ERO may retain the
required records at the business address of the Responsible Official or at a
location that allows the Responsible Official to readily access the material
during any period of time the office is closed, as it must be available at
the time of IRS request through the end of the calendar year.
* A copy of Form 8453, U.S. Individual Income Tax Transmittal for an IRS e-file Return, and supporting documents that are not included in the electronic records submitted to the IRS; * Copies of Forms W-2, W-2G and 1099-R; * A copy of signed IRS e-file consent to disclosure forms; * A complete copy of the electronic portion of the return that can be readily and accurately converted into an electronic transmission that the IRS can process; and * The acknowledgement file for IRS accepted returns. * Forms 8879 and 8878 must be available to the IRS in the same manner described above for three years from the due date of the return or the IRS received date, whichever is later. The Submission ID must be associated with Form 8879 and 8878: * The Submission ID can be added to the Form 8879 and 8878 or * the acknowledgment containing the Submission ID can be associated with Forms 8879 and 8878. |
| Copyright © 2014 [Hera's Income Tax School]. All Annual Federal Tax Refresher Course rights reserved. |
| Revised: 05/28/15 |
| 93 |
