Oops! Now what to do?

[Jesse]

Received this notice:

This is a reminder to Electronic Return Originators that Form 8453, U.S. Individual Income Tax Declaration for an IRS e-file Return, mailed to the Internal Revenue Service should not include unnecessary attachments. Acceptable attachments to Tax Year 2006 Form 8453 include Form 1098-C, Form 3115, Form 3468, Form 4136, Form 5713, Form 8283, Form 8332, Form 8858, Form 8864, Form 8885 and Schedule D-1. Any documentation required by these forms should also be attached. Please note that power of attorney guidance is included in Form 8453 instructions.

By this I take it Form 8453 should be used with POA. Also had a return with a form 4136 that I efiled with form 8879.

What would you do? Have the taxpayer sign form 8453 and send it in even though the return was accepted w/ the form 8879 PIN?

[Chief]

Form 8453

I simply do not use this form. If it is required I have my client mail the return with accompnying forms. As far as I am concerned IRS staff can discard what they do not want.
I keep with the 8879 all W2's and all 1099's that have tax withheld.
I retained all copies of returns and statements for 3 years on my desktop, external hard drive, and on a notebook. I doubt if I will discard even after 3 years; the record is there and it doesnt hurt anything to retain them.
Just musing. Hope this helps.

[Jesse]

The instructions say Form 8453 should not be submitted to the I R S when a return is accepted with a PIN signature, which my returns were accepted in this manner, although incorrect in submitting this form to begin with.

So will another wrong make a right? Or should I leave it as is?

Another concern is that the taxpayer has a legit filed tax return. If Form 8453 is used the return is not considered filed until IRS receives the form. But again I incorrectly did not use Form 8453.

[Chief]

Form 8453

I would let sleeping dogs lie.

[ChEAr$]

Poa

Jesse, that used to be the way to do it. If a client was signing with a POA (for example
her husband was in Iraq) a copy had to be sent with form 8453.

then along came the PIN and form 8379, so nowdays all an ERO has to do is to inspect
the POA to insure it covers tax matters and she can sign the 8379. However I do keep
a copy of the POA in my files for the three years.

[taxea]

Oops! Now what to do

Don't send the 8453 if the return was accepted. Have the client sign an 8879 attach the POA to it and put it in your file. taxea

[Black Bart]

Oops!

Jesse, that used to be the way to do it. If a client was signing with a POA (for example
her husband was in Iraq) a copy had to be sent with form 8453.

then along came the PIN and form 8379, so nowdays all an ERO has to do is to inspect
the POA to insure it covers tax matters and she can sign the 8379. However I do keep
a copy of the POA in my files for the three years.

I was all set to say this is one of those quirky questions there isn't any "law" on and along comes Cheers with a quick and handy answer/solution. Nice, ain't it?

Kudos to the C-Man (you too, taxea).

[Jesse]

Any thoughts on the other forms?

I thought the info from the forms such as Form 4136 would go thru electronically, why is it required to be sent w/ Form 8453?

I was going to mail it in but I think I'll go with suggested let sleeping dogs lie. Just makes me uneasy either way.

[taxea]

Oops! Now what to do?

If the IRS decides to audit you and you don't have the 8879 they are going to want to know why. At the very least...print a copy of it and staple it to the signed 8453 then keep it in your file. This way you can explain that the 8453 was signed in error and rather than bother the client again you attached it to the 8879 (that has the same figures) and that you are required to maintain in your filed when you PIN file a return. taxea

[Jesse]

If the IRS decides to audit you and you don't have the 8879 they are going to want to know why. At the very least...print a copy of it and staple it to the signed 8453 then keep it in your file. This way you can explain that the 8453 was signed in error and rather than bother the client again you attached it to the 8879 (that has the same figures) and that you are required to maintain in your filed when you PIN file a return. taxea

I have a signed 8879 in my file but if I'm understanding correctly, if I use any of thes forms -Form 1098-C, Form 3115, Form 3468, Form 4136, Form 5713, Form 8283, Form 8332, Form 8858, Form 8864, Form 8885 and Schedule D-1 I should NOT use the Form 8879, but instead use Form 8453 and attach the proper form.