For e-filed returns that do not include the transaction details, a taxpayer must attach Form 8949 (or a statement with the same information), to
Form 8453, U.S.
This eliminates the requirement for
Form 8453 (U.S.
In addition, you still can use the California E-file Return Authorization (
Form 8453).
* Adhere to the duties of an ERO after submitting the return, including recordkeeping and documentation requirements, resubmission of rejected returns, acknowledgement of transmitted returns data, the use of Form 9325, Acknowledgement and General Information for Taxpayers Who File Returns Electronically, and sending paper signatures and attachments using
Form 8453, Individual Income Tax Declaration for an IRS E-File Return.
The signature of the taxpayer is recorded on
Form 8453 at the time the electronic return is originated.
In addition, a signature document (or jurat)
Form 8453 which is a paper requirement with electronic filing, must be retained by employers until the end of the calendar year.
Prior to the 2008 tax filing season, practitioners e-filed individual income tax returns wing either
Form 8453, U.S.
In addition, you still will have the option to use the California E-file Return Authorization (
Form 8453).
* The required signature,
Form 8453 (Jurat form), disrupts the normal processing of the tax returns in a CPA office.
In many cases, the only paper required is
Form 8453 which provides a taxpayer signature and the taxpayer's W-2 form.
When paper filing, they attach broker's statements and spread-sheets to the back of the return, and when e-filing, they staple these same attachments to the signature
Form 8453.
Other barriers that have been eliminated are Forms W-2, 1099 and W-2G, which are no longer required as attachments to
Form 8453, U.S.