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| Transmitter for the purpose of having an electronic return formatted or transmitted to the IRS. An ERO that chooses to originate returns that it has not prepared, but only collected and that as a result of entering the data, it discovers errors that require substantive changes and then makes the changes, becomes an income tax return preparer of the returns. A non-substantive change is a correction limited to a transposition error, misplaced entry, spelling error or arithmetic correction. The IRS considers all other changes substantive, and the ERO becomes a tax return preparer. As such, the ERO may be required to sign the tax return as the tax return preparer. |
| The EROs job in on the line if he or she does not exercise proper operation. EROs can do a number of things for clients and customers to avoid rejects and refund delays. The ERO should always insist on identification and documentation of social security and other identification numbers for all taxpayers and dependents. The ERO should never submit returns claiming dubious items on tax returns or present altered or suspicious documents. Remember to always ask those extra questions! An ERO should ask taxpayers if there were problems with last year’s refund. If the taxpayer does acknowledge that there were problems, then the ERO should see if the conditions that caused the problems have been corrected or can be avoided this year. |
| Copyright © 2014 [Hera's Income Tax School]. All Annual Federal Tax Refresher Course rights reserved. |
| Revised: 05/28/15 |
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