If the acknowledgement is used to identify the
Submission ID, the acknowledgement must be kept in accordance with published
retention requirements for Forms 8879 and 8878. The acknowledgement is not
required to be physically attached to Form 8879 and 8878; it can be
electronically stored.EROs may electronically image and
store all paper records they are required to retain for IRS e-file. This
includes Forms 8453 and paper copies of Forms W-2, W-2G and 1099-R as well
as any supporting documents not included in the electronic record and Forms
8879 and 8878. The storage system must satisfy the requirements of Revenue
Procedure 97-22, 1997-1 C.C. 652, Retention of Books and Records. In brief,
the electronic storage system must ensure an accurate and complete transfer
of the hard copy to the electronic storage media. The ERO must be able to
reproduce all records with a high degree of legibility and readability
(including the taxpayers’ signatures) when displayed on a video terminal and
when reproduced in hard copy.
The ERO must provide a complete copy of the return
to the taxpayer. EROs may provide this copy in any media, including
electronic, that is acceptable to both the taxpayer and the ERO. The copy
need not contain the social security number of the paid preparer. A complete
copy of a taxpayer's return includes Form 8453 and other documents that the
ERO cannot electronically transmit, when applicable, as well as the
electronic portion of the return. The electronic portion of the return can
be contained on a replica of an official form or on an unofficial form.
However, on an unofficial form, the ERO must reference data entries to the
line numbers or descriptions on an official form. If the taxpayer provided a
completed paper return for electronic filing and the information on the
electronic portion of the return is identical to the information provided by
the taxpayer, the ERO does not have to provide a printout of the electronic
portion of the return to the taxpayer. The ERO should advise the taxpayer to
retain a complete copy of the return and any supporting material. The ERO
should also advise taxpayers that, if needed, they must file an amended
return as a paper return and mail it to the submission processing center
that would handle the taxpayer's paper return. Refer to the current year’s
tax instructions for addresses.
The IRS electronically acknowledges the receipt of
all transmissions. Returns in each transmission are either accepted or
rejected for specific reasons. Accepted returns meet the processing criteria
and IRS considers them “filed” as soon as the return is signed
electronically or through the receipt by the IRS of a paper signature.
Rejected returns fail to meet processing criteria and the IRS considers them
not filed. The acknowledgment identifies the source of the problem using a
system of business rules and element names (tag names). The business rules
tell why the return rejected and the element names tell which fields of the
electronic return data are involved. Information regarding business rules
and correcting common errors is available on IRS.gov.
The acknowledgement record of an accepted
individual income tax return contains other information that is useful to
the originator. The record confirms if the IRS accepted a PIN, if an elected
EFW paid a balance due, and if a private/non-routable IP address is present
in the return. The ERO should check acknowledgement records regularly to
identify returns requiring follow up action and should take reasonable steps
to address issues identified on acknowledgement records.
