At the request of the taxpayer, the ERO must,
provide the Submission ID and the date the IRS accepted the electronic
individual income tax return data. The ERO may use Form 9325, Acknowledgment
and General Information for Taxpayers Who File Returns Electronically for
this purpose. If requested, the ERO must also supply the electronic postmark
if the Transmitter provided one for the return.
Rejected electronic individual income tax return
data can be corrected and retransmitted without new signatures or
authorizations if changes do not differ from the amount on the original
electronic return by more than $50 to "Total income" or "AGI," or more than
$14 to "Total tax," "Federal income tax withheld," "Refund" or "Amount you
owe." The ERO must give taxpayers copies of the new electronic return data.
If the State submission is linked to an IRS
submission (also referred to as a Fed/State return), the IRS will check to
see if there is an accepted IRS submission under that Submission Id. If
there is not an accepted federal return for that tax type, the IRS will deny
the State submission and an acknowledgement will be sent to the transmitter.
The state has no knowledge that the state return was denied (rejected) by
the IRS. Subsequent rejection of state electronic return data by a state tax
administration agency does not affect federal electronic return data
accepted by the IRS. States determine when they accept as filed state
electronic return data received from the Federal/State e‑file Program.
Contact the state tax administration agency when problems or questions
arise.
If the IRS rejects the electronic portion of a
taxpayer’s individual income tax return for processing, and the ERO cannot
rectify the reason for the rejection, the ERO must take reasonable steps to
inform the taxpayer of the rejection within 24 hours. When the ERO advises
the taxpayer that it has not filed the return, the ERO must provide the
taxpayer with the business rule(s) accompanied by an explanation. If the
taxpayer chooses not to have the electronic portion of the return corrected
and transmitted to the IRS, or if the IRS cannot accept the return for
processing, the taxpayer must file a paper return. In order to timely file
the return, the taxpayer must file the paper return by the later of the due
date of the return or ten calendar days after the date the IRS gives
notification that it rejected the electronic portion of the return or that
the return cannot be accepted for processing. Taxpayers should include an
explanation in the paper return as to why they are filing the return after
the due date.
EROs should tell taxpayers how to follow up on
returns and refunds by pointing out Where’s My Refund. If taxpayers do not
have access to the Internet, the ERO should provide taxpayers with the IRS
Tele-Tax return information number, (800) 829-4477. Either of these options
gives the date of depositing or mailing of their refund.Before checking on refunds,
taxpayers should wait at least three weeks from the time the IRS
acknowledges acceptance of the return data. Because the IRS updates refund
information each weekend, EROs should advise taxpayers not to check more
than once a week to avoid checking with no possibility of success.To check on refunds, taxpayers need
to enter the first Social Security Number shown on their tax return, the
filing status and the exact amount of the refund in whole dollars.If taxpayers do not receive their
direct deposit within one week (refund check within 30 days) of the date
given, they may call the Refund Hotline number at (800) 829-1954 which has
information about taxpayers' refunds (when it becomes
available).
