put their address in fields reserved for taxpayers' addresses in the
electronic return record or on Form 8453, U.S. Individual Income Tax
Transmittal for an IRS e-file Return. The only exceptions are if the
Provider is the taxpayer or the power of attorney for the taxpayer for the
tax return.
EROs should advise taxpayers that they can avoid
refund delays by having all of their taxes and obligations paid, providing
current and correct information to the ERO, ensuring that all bank account
information is up-to-date, ensuring that their Social Security
Administration records are current and carefully checking their tax return
information before signing the return.EROs can do a number of things for
clients and customers to avoid rejects and refund delays. First, they
can insist on identification and documentation of social security
and other identification numbers for all taxpayers and dependents.
Second, EROs can exercise care in the entry of tax return data
into tax return preparation software and carefully check the tax return
information before signing the tax return. Third, don't
submit returns claiming dubious items on tax returns or present altered or
suspicious documents. Also, ask taxpayers if there were
problems with last year's refund; if so, see if the
conditions that caused the problems have been corrected or can be avoided
this year. Lastly, keep track
of client issues that result in refund delays and analyze for common
problems; counsel taxpayers on ways to address these problems.
Anytime an ERO enters the taxpayer's
PIN on the electronic return, the ERO must, prior to submission of the
return, complete an IRS e-file Signature Authorization form which must be
signed by the taxpayer. Form 8879, IRS e-file Signature Authorization,
authorizes an ERO to enter the taxpayers’ PINs on individual income tax
returns and Form 8878, IRS e-file Authorization for Form 4868 and Form 2350,
authorizes an ERO to enter the taxpayers’ PINs on Form 1040 extension forms.
The ERO must keep Forms 8878 and 8879 for three years from the return due
date or the IRS received date, whichever is later. EROs must not send Forms
8878 and 8879 to the IRS unless the IRS requests they do so. Note: Form 8878
is only required for Forms 4868 when taxpayers are authorizing an electronic
funds withdrawal and want an ERO to enter their PINs.The ERO may enter the taxpayer's
PINs in the electronic return record before the taxpayers sign Form 8878 or
8879, but the taxpayers must sign and date the appropriate form before the
ERO originates the electronic submission of the return. The taxpayer must
sign and date the Form 8878 or Form 8879 after reviewing the return and
ensuring the tax return information on the form matches the information on
the return. The taxpayer may return the completed Form 8878 or Form 8879 to
the ERO by hand delivery, U.S. mail, private delivery service, fax, email or
an Internet website.
Only taxpayers who provide a completed tax return to
an ERO for electronic filing may sign the IRS e-file Signature Authorization
without reviewing the return originated by the ERO. The ERO must enter the
line items from the paper return on the applicable Form 8878 or Form 8879
prior to the taxpayers signing and dating the form. The ERO may use these
pre-signed authorizations as authority to input the taxpayer's
PIN only if the information on the electronic version of the tax return
agrees with the entries from the paper return.
Once signed, an ERO must originate the electronic
submission of a return as soon as possible. EROs must not electronically
file individual income tax returns prior to receiving Forms W-2, W-2G or
1099-R. If the taxpayer is unable to secure and provide a correct Form W-2,
W-2G, or 1099-R, Distributions from Pensions, Annuities, Retirement or
Profit-Sharing Plans, IRAs, Insurance Contracts, etc., the ERO may
electronically file the return after the taxpayer completes Form 4852,
Substitute for Form W-2, Wage and Tax Statement or 1099-R, Distributions
from
