E-filing for CPA

[FEDUKE404]

For the upcoming tax season I will be doing some "behind the scenes" work for a CPA in addition to running my regular Sch C tax business. Payment to me will be via Form 1099-MISC.

I will review the client tax data and records, enter the information into my software, and print out a paper return with the CPA's name and PTIN. The CPA will review and make final decisions on all returns, any necessary changes will be made, and upon completion will sign his name to those returns.

QUESTION: I will be glad to e-file the returns for the CPA, who does not have (or want!) an EFIN. It is my understanding I can do so without any problems. However, I assume the Form 8879 must show my name/EFIN in Parts II and III of that form.

Is there any way around this dilemma without having the tax client asking "Who is THAT?!?" upon presentation of the Form 8879? (Also, as is to be expected, some of the CPA's clients do not wish to file electronically for a myriad of reasons.)

Thanks for any helpful suggestions. No one is trying to hide anything, and I'm just providing a service to the CPA by doing the initial work (subject to his changes) and then e-filing some portion of the tax returns.

FE

[RLymanC]

E-File

You could use Form 8453, have the preparer sign the form and you sign as ERO, taxpayer is out of the loop.

[FEDUKE404]

Form 8453 not an option

You could use Form 8453, have the preparer sign the form and you sign as ERO, taxpayer is out of the loop.

Are you sure? It is my understanding that beginning with 2007, Form 8453 carries a "file this form ONLY if you are attaching...." restriction.

From the IRS:

Beginning with the 2008 filing season, tax practitioners can e-file individual income tax returns only if the returns are signed electronically using one of two methods: either a Self-Select Personal Identification Number (PIN) or a Practitioner PIN. A Self-Select PIN allows taxpayers to electronically sign their e-filed return by selecting a five-digit PIN. A Practitioner PIN is used when a taxpayer authorizes an Electronic Return Originator (ERO) to input an electronic signature on behalf of the taxpayer.

Tax practitioners will no longer submit a paper signature for e-filed returns by using Form 8453, U.S. Individual Income Tax Declaration for an IRS e-file Return. Instead, a newly designed Form 8453 will be used to transmit supporting paper documents that are required to be submitted to the IRS with e-filed returns. The new Form 8453 will be released later for use during the 2008 filing season.

Source: http://www.irs.gov/newsroom/article/...172413,00.html

FE

[RLymanC]

Ooops

You may be right, it's been a few years since I've used 8453 except when form 8332 is used.

Thanks for the update. Now all we need to do is an\swer the mans question.:>}

I'll sleep on it, and check the board tomorrow.

[travis bickle]

Although you may

For the upcoming tax season I will be doing some "behind the scenes" work for a CPA . . . .

I will review the client tax data and records, enter the information into my software, and print out a paper return with the CPA's name and PTIN. The CPA will review and make final decisions on all returns, any necessary changes will be made, and upon completion will sign his name to those returns.

QUESTION: I will be glad to e-file the returns for the CPA, who does not have (or want!) an EFIN. . . .
Is there any way around this dilemma . . . . (Also, as is to be expected, some of the CPA's clients do not wish to file electronically for a myriad of reasons.)

FE

be "glad to e-file", the CPA and his/her clients apparently do not want to do so, based on your op.

My take on your situation is this:
(1) the CPA has not obtained an EFIN because (s)he does not want to do so.
(2) some of her/his clients do not want to e-file.

So, what is the dilemma? Those people are his/her clients, let the CPA handle her/his clients as they have agreed.

[FEDUKE404]

No dilemma

(snipped)
So, what is the dilemma? Those people are his/her clients, let the CPA handle her/his clients as they have agreed.

There is no dilemma at all. Like many other tax professionals who perform supportive roles for others, I'm just trying to make things go a little more smoothly for the CPA during the craziness of tax season and also to get some extra income for myself. I'm quite certain there are persons on this board who use a similar scenario from the opposite direction, i.e. using outside contractors/temporary employees to assist with some of their own tax work.

We both can come out ahead!

FE

[Gene V]

Ero

I e-filed for an EA years ago, who didn’t have an EFIN number, then you would have to send a copy of the signature page of the 1040 with the 8453, that was before the 8879
was available.
I’m not sure what the new rules are, if the CPA doesn’t have an EFIN number.

[sea-tax]

If memory serves correctly, I think you just use the 8879 and file as the transmitter not the preparer. I use Lacerte and it has an option to tell the program that you are simply transmitting the return.
On a side note, it is not that difficult to get an efin and there is still time left, I would make it the CPA's problem.

[MLINDER42]

If memory serves correctly, I think you just use the 8879 and file as the transmitter not the preparer. I use Lacerte and it has an option to tell the program that you are simply transmitting the return.
On a side note, it is not that difficult to get an efin and there is still time left, I would make it the CPA's problem.

You can not be a transmitter and a Ero on the same Efin you would need a second E-fin on the CPA's returns. It does not take long with e-services to obtain a E-fin