What is the responsibility of an ERO regarding the e-filed return?

The responsibility of an Electronic Return Originator (ERO) regarding the e-filed return primarily involves the submission of the return to the IRS in a manner that reflects compliance with all relevant regulations. One key duty is to handle the necessary documentation that supports the validity of the electronically filed return. This includes the requirement to mail supporting documents and Form 8453, which is a declaration and signature for e-filed returns.

Form 8453 serves to authenticate the e-filed submission by providing the taxpayer's physical signature, as well as detailing any documents that need to be submitted with the e-return, such as W-2s or other relevant attachments. The responsibility for ensuring these documents are appropriately submitted falls to the ERO as part of maintaining the integrity of the filing process.

This obligation is critical as it ensures that all necessary documentation is accounted for and that the IRS receives the proper verification needed to process the e-filed return efficiently.