E-File: EFIN, ERO, Form 8879 / 8453, and Rejected Returns
Free IRS Enrolled Agent SEE Part 3 (Representation, Practices and Procedures) lesson in Filing Process. 31 min read, ~4,702 words.
E-file mandate (IRC §6011(e)(3)): any preparer who reasonably expects to file 11 or more covered returns in a calendar year must e-file every one; exceptions documented on Form 8948 attached to the paper return. EFIN application: create e-Services account, submit IRS e-file Application online, name a Principal and Responsible Official...
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What this lesson covers
- Content
- Example 1
- Example 2
- Common Mistakes
- Key Takeaways
- Exam Shortcuts
Learning objectives
- 3
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