authorizing the firm as an IRS e-file provider, or register as an e-file provider with the IRS. If information on file with the IRS has changed, update it or reapply as a new e-file provider.

Submit completed returns electronically only upon receipt of both the signed e-file authorization forms and documentation acknowledging review and approval of draft returns from the client. Retain documentation acknowledging the client’s approval of the return and the e-file authorization form. When filing electronically, save acknowledgments from the IRS or other tax authorities indicating return acceptance, not just receipt, for at least three years.

in the client engagement letter and cover letter sent with the tax organizer, and that clients will be required to review and approve draft returns prior to such filing. Signed Form 8879, IRS e-file Signature Authorization and state equivalents must be received by the firm before tax returns are filed electronically. If a joint income tax return is filed, both spouses must sign the engagement letter and e-file authorization form.