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EROs may authorize members of their rms or designated employees to sign for them, but the
EROs are still responsible for all the electronic returns originated by their rms.
For returns prepared by other than the ERO rm that originates the electronic submission, the
ERO attests that the return preparer signed the copy of the return and that the electronic return
contains tax information identical to that contained in the paper return.
The ERO must enter the return preparer’s identifying information (name, address, EIN, and
PTIN) in the electronic return.
EROs may sign Form 8878 and Form 8879 by rubber stamp, mechanical device (such as
signature pen) or computer software program as described in Notice 2007-79.
The signature must include either a facsimile of the individual ERO’s signature or of the ERO’s
printed name. EROs using one of these alternative means are personally responsible for
afxing their signatures to returns or requests for extension. This does not alter the requirement
that taxpayers must sign Form 8878 and Form 8879 by a handwritten or electronic signature.
The ERO must keep Forms 8878 and 8879 for three years from the return due date or the IRS
received date, whichever is later. EROs must not send Forms 8878 and 8879 to the IRS unless
the IRS requests they do so.
Submitting the Electronic Return to the IRS
Once signed, an ERO must originate the electronic submission of a return as soon as possible.
EROs must not electronically le individual income tax returns prior to receiving Forms W-2,
Wage and Tax Statement, W-2G, Certain Gambling Winnings or 1099-R, Distributions from
Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. If
the taxpayer is unable to secure and provide a correct Form W-2, W-2G, or 1099-R, the ERO
may electronically le the return after the taxpayer completes Form 4852, Substitute for Form
W-2, Wage and Tax Statement or 1099-R, Distributions from Pensions, Annuities, Retirement
or Profit-Sharing Plans, IRAs, Insurance Contracts, etc., in accordance with the use of that
form. If Form 4852 is used, the nonstandard W-2 indicator must be included in the record, and
the ERO must maintain Form 4852 in the same manner required for Forms W-2, W-2G and
1099-R.
An ERO must ensure that stockpiling of returns does not occur at its ofces. Stockpiling is:
• collecting returns from taxpayers or from another Authorized IRS e-file Provider prior to
ofcial acceptance in IRS e-file; or
• after ofcial acceptance to participate in IRS e-file, stockpiling refers to waiting more
than three calendar days to submit the return to the IRS once the ERO has all necessary
information for origination.
The IRS does not consider as stockpiled current ling year returns held prior to the date the
IRS accepts transmission of electronic returns. EROs must tell taxpayers that it can’t transmit
returns to the IRS until the date the IRS accepts transmission of electronic returns. Although
holding late returns during periods when IRS electronic ling isn’t available isn’t stockpiling,
Providers should mail the returns to the IRS mailing addresses in the form’s instructions.