P1
Research mandatory e-filing requirements for federal and state tax returns. Preparers who file ten (10) or more U.S. individual or trust returns are required to use e-file.
P2
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Review the information currently on file with the Internal Revenue Service (“IRS”) 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 in the past year, update it or reapply as a new e-filer.
P3
Train professional and administrative staff on firm e-filing processes. Submit completed returns electronically only upon receipt of both the signed e-file authorization forms and an e-mail acknowledging review and approval of draft returns from the client. Retain the e-mail acknowledging the client’s approval of the return in the workpaper file and the e-file authorization form in an administrative file. When filing electronically, save acknowledgments from the IRS or other tax authorities indicating return acceptance, not just receipt, for the required three years.
What to do now … before the big rush
5 steps to review e-file requirements and processes
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Guide | Tax Season
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