One more duty we must perform

[dyne]

In reading IRS Pub 1345 I see on page 30 that we must KEEP a copy of the
ACK or acknowledment files for IRS accepted returns AND the form 8453. I believe that
the IRS ACK's are kept in my computer. Is that sufficient? Or must we PRINT it out?
And must we attach a copy of the IRS ACK to the client's 8879 form along with W-2
forms, etc.? We MUST include a printed copy of the 8453 as part of the clients return
copy. My software does NOT display the form 8453 as being able to be printed. I also
noticed that in Drake Tax Software the form 8453 is blank after the return has been
e-filed. Surely IRS does not want a bunch of blank 8453 forms to be kept. Must we
then PRINT and keep every 8453 BEFORE the return is e-filed since only then does
the form 8453 have any data on it?

[taxmandan]

In reading IRS Pub 1345 I see on page 30 that we must KEEP a copy of the
ACK or acknowledment files for IRS accepted returns AND the form 8453. I believe that
the IRS ACK's are kept in my computer. Is that sufficient? Or must we PRINT it out?
And must we attach a copy of the IRS ACK to the client's 8879 form along with W-2
forms, etc.? AND we must include a printed copy of the 8453 as part of the clients return
copy. My software does NOT display the form 8453 as being able to be printed. I also
noticed that in Drake Tax Software the form 8453 is blank after the return has been
e-filed. Surely IRS does not want a bunch of blank 8453 forms to be kept. Must we
then PRINT and keep every 8453 BEFORE the return is e-filed since only then does
the form 8453 have any data on it?

I don't print the ACKs files out, my software company has the records. I do make backup copies of the records just in case. When a return is completed, I save a copy in .pdf format as the preparers copy and that includes the 8453, again backed up a couple of times to different places for safe keeping, this is before it is efiled. Since the 8453 isn't a signed document it would be easy to reproduce one if needed, but a saved .pdf copy is a good backup.

[PIGLEE]

I use Drake. After the return is accepted by IRS, I print out the forum 9325, it has the DCN number, and the accepted date. We then insert this in the clients copy of their return. OR we mail the 9325 to the client, with the acceptantance date highlighted.

[Uncle]

This can be automatic

I use Drake. After the return is accepted by IRS, I print out the forum 9325, it has the DCN number, and the accepted date. We then insert this in the clients copy of their return. OR we mail the 9325 to the client, with the acceptantance date highlighted.

If you capture the client's email address, Drake can email the 9325 directly to the taxpayer upon acceptance.

[dyne]

Thank you Piglee but the IRS Pub 1345 specifically says that we are to print out the
form 8453 and give it to each client as part of his or her tax return copy. Presently,
we are not able to print this form 8453. I have advised Drake Tax Software suport of
this problem.

[MLINDER42]

One More Thing

The 8879 replaces the 8453 and that is what you give the client.You only need an 8453 when you must mail some thing to the IRS.

[AJsTax]

Huh?

Thank you Piglee but the IRS Pub 1345 specifically says that we are to print out the
form 8453 and give it to each client as part of his or her tax return copy. Presently,
we are not able to print this form 8453. I have advised Drake Tax Software suport of
this problem.

I do not understand yoiur comment. I print out a form for every client to sign and keep a signed copy as required. That file copy can be in digital format if you want to scan it into the document and save in DMS. There may be one simple switch you have to mark to print the form, but it is printed with every copy for me. from Drake.

WAIT a minute, THE 8879 is the form now, NOT the 8453. you must be reading an old copy. Has been for several years.

[Jesse]

At one time I believe the Form 8453 required signature. As pointed out the Form 8879 has replaced this form, which you have the taxpayer sign and you retain the signed copy.

If instructions still say we are to print out the form 8453 and give it to each client as part of his or her tax return copy, I would think you need do this only if the Form 8453 is required, as when documents, for example the Form 8332, need to be sent to the IRS.

[dyne]

I printed out the current version of the IRS Pub 1345 which is revised 3-2009. On page
30 it says:"ERO's MUST retain the following material until the end of the calender year..."
..."A copy of the form 8453..." On page 31 it says:"A complete copy of a taxpayer's
return includes Form 8453..."
Drake Tax Software advised that there was an older form numbered 8453 which was
replaced by an entirely new form also numbered 8453. I find this confusing and would
appreciate any help. The present form 8453 in Drake Tax Software is used to select
WHICH returns are to be e-filed (federal, state, etc.)

[MLINDER42]

one more thing

The only form you must give them is the 8879 they probably did not update the book when they made the pin method mandatory.No old 8453 since you must use pin method.

[taxmandan]

Maybe I misunderstood the OP. The 8453 is no longer used for every e-filed return, the 8879 is the signature document and a copy is included with the client's copy of the return. The 8453 is used to reference certain tax issues where there would be an attached document like the Form 8332, or a Multiple support agreement, or the like. So it won't be necessary to print it with every tax return.

[gkaiseril]

The requirement is to keep the signature form for e-file, now the 8879, you have a notification system to inform the taxpayer that their return has been filed with and accepted by the IRS, most use the 9325, but there could even be an automated response system the taxpayer could call.

Originally the 8453 was used to gather the taxpayers signature when electronic filing started out, and the use of electronic signatures was not authorized, many firms used a 3rd party service to enter and transmit the return to the IRS, and eFilers were required to send the IRS copies of the W-2s and other documents with FITW and the taxpayers signature. Now one can do this from the desktop with electronic signatures while the taxpayer is in the office and eFilers now keep the signature form and withholding documents unless these items are requested by the IRS.

For each tax season, you also need to keep a log of the accepted DCN numbers by date. This log can be printed, or an electronic file, but you would need to keep this electronic file for the required time period. So unless your transmitter keeps these files and lets you access them after the end of the tax season, you should have a copy of this data available for the retention period.

[Bees Knees]

I printed out the current version of the IRS Pub 1345 which is revised 3-2009. On page
30 it says:"ERO's MUST retain the following material until the end of the calender year..."
..."A copy of the form 8453..." On page 31 it says:"A complete copy of a taxpayer's
return includes Form 8453..."

That information in Pub 1345 is referring to the current version of Form 8453. If you look at the context, it is referring to the form and all attachments that are NOT included in the electronic records that are being submitted to the IRS.

Notice, the list of instructions also say you have to keep a copy of the client's W-2. Obviously, not all clients have a W-2, so the requirement to keep a copy means for any tax return that INCLUDES a W-2, you have to keep a copy.

Likewise, for any tax return that INCLUDES a Form 8453 (because you have to send in an attachment), you must keep a copy of that form. Obviously, if Form 8453 is not needed for a particular return, there is no copy to have to keep.

[Davc]

The present form 8453 in Drake Tax Software is used to select
WHICH returns are to be e-filed (federal, state, etc.)

Only the bottom section of the input screen in Drake has anything to do with the 8453. It just happens to be the same screen in which you indicate what forms are e flung.

[dyne]

Thanks to ALL! I realize now that the form 8453 is NOT needed for most clients. The Pub 1345 must mean that IF a form 8453 is required to be filed, a copy must be kept and included with the taxpayers return copy. I appreciate the help. Best wishes.