What form must an ERO provide to their clients for electronic tax filing?

An Electronic Return Originator (ERO) is required to provide clients with Form 1040 when they are assisting them with electronic tax filing. Form 1040 is the standard individual income tax return form used by U.S. taxpayers to report their income, claim tax deductions and credits, and calculate their tax liability. This form is essential for taxpayers to report their financial information to the IRS, as it encompasses the necessary details for their annual income tax return.

Providing Form 1040 ensures that clients understand the specific information being submitted through the e-filing process. It allows taxpayers to review their entries, ensures compliance with IRS regulations, and facilitates the filing of their tax returns in an accurate manner. Furthermore, this form is crucial for maintaining transparency and accountability between the ERO and their clients.

The other options do not appropriately represent the form that needs to be supplied for electronic tax filing. Form 1099 is used to report various types of income other than wages, salaries, and tips and typically does not pertain directly to the electronic filing process handled by an ERO for individual clients. Form 2940 is not a recognized form associated with individual income tax filing, and the notion of all clients being exempt from providing forms doesn't align with compliance regulations