How is Form 8453 submitted by an ERO?

How is Form 8453 submitted by an ERO?

• A. By fax.
• B. By e-file.
• C. By mail.
• D. All of the above.

Answer: (C)

Form 8453 is used by tax preparers to secure the taxpayer's signature for e-filed returns. To properly submit this form, EROs (Electronic Return Originators) typically mail the signed Form 8453 to the specified IRS address after e-filing the taxpayer's return. This step ensures that the IRS has a physical copy of the taxpayer's signature, validating the electronic submission. While faxing and other electronic submission methods may be common practices in various contexts, they are not appropriate for submitting Form 8453 to the IRS, as the form needs the original signature for verification purposes. In the case of e-filing, it’s essential for the ERO to follow the correct procedures, which involves sending the physical form by mail after it has been signed by the taxpayer.

Form 8453 is used by tax preparers to secure the taxpayer's signature for e-filed returns. To properly submit this form, EROs (Electronic Return Originators) typically mail the signed Form 8453 to the specified IRS address after e-filing the taxpayer's return. This step ensures that the IRS has a physical copy of the taxpayer's signature, validating the electronic submission.

While faxing and other electronic submission methods may be common practices in various contexts, they are not appropriate for submitting Form 8453 to the IRS, as the form needs the original signature for verification purposes. In the case of e-filing, it’s essential for the ERO to follow the correct procedures, which involves sending the physical form by mail after it has been signed by the taxpayer.