Your tax preparer, Electronic Return Originator (ERO), or transmitter is required to provide you with a complete copy of your electronically filed tax return. This copy can be provided in any media format that is acceptable to both you and the provider, including electronic formats. Here are the specific requirements:
- Complete Copy of the Return: The copy must include all the information submitted to the IRS, including schedules, forms, PDF attachments, and jurats (or forms with disclosure text/language). It must show all material filed with the return.
- Electronic Portion of the Return: The electronic portion of the return can be contained on a replica of an official form or on an unofficial form. On an unofficial form, data entries must reference the line numbers or descriptions of an official form.
- Supporting Documents: If you provided a completed paper return for electronic filing and the information on the electronic portion of the return is identical to the information you provided, the ERO does not have to provide a printout of the electronic portion of the return.
- Retention of Copies: The ERO should recommend that you retain a complete copy of the return and any supporting material. It is recommended to retain this information for a minimum of three years from the due date or extended due date of the tax return, which corresponds to the Statute of Limitations for that tax period.
- Signature Documents: If applicable, the ERO must also provide you with a copy of any signed IRS e-file consent to disclosure forms (e.g., Form 8453, Form 8879).
- Acknowledgment of Receipt: The ERO must, at your request, provide the Submission ID and the date the IRS accepted the electronic individual income tax return data. If requested, the ERO must also supply the electronic postmark if the transmitter provided one for the return.
By ensuring you receive a complete copy of your electronically filed tax return, the ERO helps you maintain accurate records and comply with IRS requirements.
Sources:
Publication 1345 (11/2023)
Rev. Proc. 2007-40
Rev. Proc. 2019-13
Publication 4163 (12/2023)
Publication 4206
Publication 3112 (11/2023)
Publication 1345-A
