Can we input a PIN to our computer
program prior to receiving approval of our client to
submit the return?
Yes. The return preparer may enter the taxpayer’s
PIN in the electronic record, prior to receiving
approval from the client. However,
you must receive a completed Form 8879, IRS e-file
Signature Authorization, from the taxpayer
before you transmit the return or release
it for transmission to the IRS.
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How do we e-file a first extension?
EROs can get an automatic extension of time to
file a client’s tax return by filing Form 4868
electronically. EROs will receive an electronic
acknowledgment or confirmation number once the
transaction is complete.
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What about second extensions?
EROs can apply for an additional 2 month
extension of time to file a client's tax return by
filing Form 2688 electronically. EROs will receive
an electronic acknowledgment, confirmation, and
approval.
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Can we e-file a return that has a refund
of over $ 10,000.00?
Yes, a return can be e-filed that has a refund
over $10,000.00. When taxpayers are entitled to
refunds, EROs who function as the return preparer
should inform taxpayers that they have several
options. Part of a refund may be applied to next
year’s estimated tax and the rest received as a
Direct Deposit or paper check.
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Can we e-file a return for someone who
has never filed before?
Yes, EROs can e-file a return for someone who has
never filed before. The IRS e-file Program, however,
is limited to tax returns for the current year.
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Can we e-file a return for someone under
16 years old?
Yes, EROs can e-file a return for an individual
who is under age 16.
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Can a surviving spouse e-file a joint
return?
IRS e-file Program is now accepting decedent
returns. EROs can e-file a joint return on behalf of
a surviving spouse. EROs can use both of the
electronic signatures, either the Self-Select PIN or
Practitioner PIN.
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Can a personal rep e-file for a deceased
person?
Yes, a personal representative can e-file a
return on behalf of a deceased person. If the
deceased taxpayer is entitled to a refund, the
personal representative must be sure to e-file Form
1310. The name and SSN of the personal
Representative of Form 1310 must match name line 2
of Forms 1040EZ, 1040A, and 1040 when filing a
decedent return.
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Can a trust officer e-file for a deceased
person?
No, a trust officer cannot e-file a return for a
deceased person. The IRS e-file Program does not
accept returns filed by court appointed individuals.
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Can we e-file married filing separate
returns?
Yes, EROs can e-file a tax return for taxpayers
who are Married but filing Separate returns from
their spouses.
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Can we e-file married filing separate
returns if the taxpayers live in a community
property state?
No, EROs cannot e-file a tax return for
individuals whose filing status is married filing
separate and live in the following community
property states: Arizona, California, Idaho,
Louisiana, Nevada, New Mexico, Texas, Washington,
Wisconsin. However, there is an exception:
Individuals who are married filing separate returns
with military indicators for stateside addresses may
be filed from community property states.
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If you annualize income, will that
information be input on an e-file return and prevent
an automatic underpayment penalty?
Yes, the choice to annualize your income is made
on Form 2210, Underpayment of Estimated Tax Payments
by Individuals, Estates, and Trust. The information
on Form 2210 will be processed from an e-filed
return.
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Can we e-file a joint return when one of
the parties is incompetent?
No, the IRS e-file Program does not allow for the
filing of returns that are signed on behalf of
another taxpayer.
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Can we e-file a return for an incompetent
with a durable power of attorney?
No, the IRS e-file Program does not allow for the
filing of returns by an appointed power of attorney
for an incompetent.
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If a return is rejected for e filing, do
we need to get the taxpayer signature on a paper
return?
Yes, paper returns need to be signed.
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Can we e-file a return if we have a W-2G?
Do we need to complete all the payer information?
Yes, you can efile a return that includes Form
W-2G. Yes, you need to complete all the payer
information.
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Do we need to input all the payer
information on a 1099 MISC?
The 1099 MISC is not currently programmed for
acceptance in the IRS e-file Program.
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Is there still a restriction on using a
PIN on an under 16 year old?
Yes, if the taxpayer is under 16, and a first
time filer, they cannot use the Self- Select PIN
method. However, the Practitioner PIN method has no
age restrictions.
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