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e-file 1065 returns

Sign partnership e-file

An electronic partnership return must be signed by an authorized partner and the paid preparer, if applicable.
The partnership must designate a principal of the firm responsible for signing the partnership return. The partner must sign and date the Declaration of Taxpayer on either Form 84583-PE or Form 8879-PE.
The responsibilities for each party:
  • Tax Matters Partner
     - For each signature option, the partner must sign and date the Declaration of Taxpayer to authorize the origination of the e-file submission of the return to the IRS prior to the transmission. The declaration includes the taxpayer's declaration under penalties of perjury that the return's true, correct, and complete, as well as, the taxpayer's consent to disclosure. The consent to disclosure authorizes the IRS to disclose information to the taxpayer's Authorized IRS E-file Providers. Transmitter and EROs (electronic return originators) are authorized by taxpayers to receive acknowledgment of receipt or reason for rejection of the e-file from the IRS.
  • ERO
     - The ERO must sign and complete the requested information of the Declaration of Electronic Return Originator (ERO) and the Paid Preparer section after thoroughly reading the declaration. An ERO may authorize members of its firm or designated employees to sign the ERO, but is still responsible for all e-files originated by its firm. The EROs don't have to disclose their EIN or SSN on the copies they provide to the taxpayers.
  • Paid Preparer
     - If a return was prepared for a fee, then the paid preparer must also sign the jurat form (Form 8453-PE). If the paid preparer's also the ERO, the preparer may select the Also the Paid Preparer option, and doesn't need to complete the Paid Preparer's Use Only section. Paid preparers don't have to disclose their SSNs or EINs on the copies they provide to taxpayers.

This article applies to:

  • Product: ONESOURCE Income Tax Express RS
  • Return type: 1065 Partnership
  • Subject: e-file, Signature
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