Must an ERO keep a copy of a client’s Form 8453?

An Electronic Return Originator (ERO) is required to retain a copy of Form 8453 until the end of the calendar year in which the electronic tax return is filed. This form serves as a declaration from the taxpayer that they have reviewed their return and that the information presented on the e-filed return is accurate. Retaining the form ensures that the ERO has the necessary documentation to back up the electronic filing if needed for verification purposes or in the event of an audit.

Keeping the form until the end of the calendar year is also in line with IRS guidelines that dictate how long records must be kept for compliance purposes. This retention period helps protect both the taxpayer and the ERO by ensuring that documentation is available should questions about the filing arise after the submission.