E-file Requirements

[gman]

Which returns require an e-file signature attachment? I know the individuals do not, but do any others require a signature attachment and what is the form number?

thanks

[Koss]

Signature

What do you mean by attachment? Attached to what?

For any 1040 that is electronically filed by a tax pro, you have to do one of two things:

1. Get the taxpayer to personally enter their PIN, or
2. Get a handwritten signature on Form 8879.

You don't have to send anything to the IRS. But you have to keep the Form 8879 on file for three years. The taxpayer's PIN entry also has to be kept on file, but presumably that is kept only in an electronic format in your software.

What exactly is your question?

Are you asking whether tax returns for corporations and partnerships need to be signed by the taxpayer?

Any tax return must be signed by the taxpayer.

Are you asking whether you have to mail a Form 8879 (or its equivalent) to the IRS for an e-filed 1065 or 1120?

I don't think so. You keep it for three years, just like an 8879 for a 1040.

Are you asking whether the taxpayer can sign a 1065 or an 1120 with a PIN?

I haven't the foggiest idea. [LMAO]

We do a few business returns at my practice. A very few. We're not filing them electronically. Our software doesn't support it. That's one of the exceptions.

BMK

[gman]

Yes,

I am familiar with individual returns and have done them for many years. My question is regarding 1120 and 1041's. My software asks for a pdf attachment signature page for the 1120, 1065 & 1041? Is that a requirement to efile thoe returns, or can the client sign the form and I retain it in my file?

[Koss]

PDF Attachment

I would be very surprised if the PDF attachment is actually sent to the IRS.

I know there have been significant changes and advances with MEF, but I don't think we are sending attachments to the IRS.

Your software may be allowing you to attach a scanned image of the signature form, so that you can store it in your tax program. That would eliminate the need to keep a paper form, and it also eliminates the need to store the scanned image in a separate file. The PDF becomes part of the return file within your software.

If I am mistaken, and the e-file process for business returns actually involves sending attachments to the IRS, someone will probably enlighten me. But I would be floored if that's really what's happening.

BMK

[MilTaxEA]

Actually, MeF does allow PDF attachments to e-filed returns. However, I am not aware of anything that *requires* a standard individual or business return with an attachment. The only times I use an attachment is if my software does not have a certain election statement available; I write it up and attach it to the return.

This is the first year I've used MeF, but I absolutely love it.