What types of documents must be retained by an ERO along with Form 8453?

An Electronic Return Originator (ERO) is required to retain specific documents to ensure compliance with IRS guidelines and to support the electronic filing process. Among these, supporting documents that are not included in the electronic records must be retained alongside Form 8453.

Form 8453, which is used to authenticate the electronic filing of a tax return, serves as a summary of taxpayer information and indicates that the taxpayer has given consent for the e-filing process. However, certain documentation, such as itemized deductions or other forms of income that support the information submitted electronically, may not be embedded within the electronic returns. Therefore, keeping these supporting documents is crucial for substantiating the claims made in an electronic return and for providing documentation if an audit occurs.

Options suggesting either limited retention like only Form W-2 forms or just copies of the electronically filed returns do not capture the full scope of the records EROs need to maintain. Thus, retaining a complete set of supporting documents is necessary for verification and compliance with IRS regulations.