What is an ERO's obligation if an e-filed return is rejected by the IRS?

When an electronically filed return is rejected by the IRS, the responsibility of the Electronic Return Originator (ERO) includes correcting any minor issues that may have caused the rejection. It is essential for the ERO to address these minor changes promptly and inform the taxpayer within 24 hours. This prompt communication ensures that the taxpayer is aware of the rejection and understands what changes need to be made for successful resubmission.

Addressing minor corrections might include fixing typographical errors or discrepancies in data that do not significantly alter the return's content. The ERO's obligation to inform the taxpayer highlights the importance of transparency in the filing process, allowing the taxpayer to remain engaged and informed about their return status.

In this context, the other options reflect actions that may not align with best practices or IRS guidelines. Correcting major changes or amending returns without taxpayer consultation can lead to more complications and misunderstandings. Similarly, mailing the rejection notice without providing direct communication does not fulfill the ERO's responsibility of ensuring that the taxpayer is kept in the loop about their filing status and the necessary steps for correction. This proactive approach is crucial for ensuring compliance and enhancing the taxpayer's experience.