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Rules Governing Practice before IRS

e file for Large and Mid Size Corporations Frequently Asked Questions e file for Corporations That Use a Tax Professional to Prepare Their Income - Tax Year 2017

Archived Guidance for prior year FAQs

D. e-file for Corporations That Use a Tax Professional to Prepare Their Income Tax Return

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Questions

Answers

D1

If a corporation uses a tax professional to prepare the income tax return, what extra steps are required in order to comply with the requirements to file an electronic return? 

If your corporation uses a tax professional to prepare the entire income tax return there should be minimal impact.  You should check with your tax professional to ensure they are an IRS Authorized e-file Provider and discuss their responsibilities to “originate” your electronic return.  You should also ensure that your tax professional uses software that fully supports your e-file requirements.  Your Corporate Officer will also sign the electronic return using the appropriate Form 8453 or Form 8879. 

IRS requires the entire electronic return to be sent to IRS in one electronic file.  As a result, some of your internal tax preparation processes may change.  You should discuss the preparation of your electronic return with your tax professional and they should be able to assist you.

D2

What is my responsibility if my tax professional uses e-filing software that does not fully support my e-filing requirements?  For example, my corporation files a consolidated tax return and the software that my tax professional uses does not support consolidated tax returns.

The requirement for certain large corporations to e-file is the responsibility of the corporation.  Within this requirement is your need to use software that complies with IRS published guidance.  The published guidance allows some latitude in specific filing situations.  Your return needs to be prepared and filed using approved software that fully supports your specific filing situation consistent with this published guidance