- quote -

Therefore you have all your ducks in a row; no problem.

ChEAr$,
Harlan Lunsford, EA n LA
Tue, 18 Jan 2005

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- quote -

The clients will be bringing me the returns. I will have an
office (provided by the contracting firm, not rented or
leased by me) I will interview the clients on-site and
prepare the returns in my own office. The clients will pay
the contracting firm for preparation, however, I would be
charging separately for e-file if a client chooses.

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- quote -

You CANNOT file tax returns for this firm. In order for
their returns to be e-filed, the CLIENT must bring you the
return.

If you do file for this firm, YOU stand a very good chance
of losing your ERO status.

Helen, EA in PA

Director, NAEA; Immediate Past President, PSEA; Tax Expert, AOL
Enrolled Agents - THE Tax Professionals

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A wrote:

- quote -

Since you mention that the other firm will have their name
imprinted, I take that to mean that they will sign as
preparer. You may be "preparing" the return as a
subcontractor, but someone over there will be the "preparer
of record" and will sign the return. To do so, he may sign
just the form 8453 and return it plus the taxpayer's
original 1040 ordinarly to be mailed to you.

- quote -

Therefore the other firm's location will be what's called a
"drop off": location for you as ERO.

- quote -

You will therefore need to add that other location's address
to your data with IRS and done with form 8633, OR online if
you're already registered with eServices.

ChEAr$,
Harlan Lunsford, EA n LA
Mon, 10 Jan 2005

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A wrote:

- quote -

Your software vendor can probably tell you the best way to
get their information in the e-file as paid preparer, and
yours on as the ERO.

- quote -

You may be preparing them in theory, but who's signing them?
(We do some contract work for other preparers, and if they
want their firm information on the return, they invariably
want their signature on it - and we want their signature on
it, too.) IMHO, the paid preparer (signer) is the one who
counts.

Phoebe

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I have an S-Corp that does tax preparation services and I am
an authorized ERO. I have agreed to prepare tax returns for
another firm that is not an ERO and they want their firm
information to be printed on the 1040's that are prepared
for their clients. I would like to offer E-File to these
clients but I am concerned about using my EFIN with their
firm name and address on the return. Pub 3112 says an ERO
must prepare or be given a return by a taxpayer, and I will
be preparing the returns.

Pub 3112 also says,"An ERO must clearly display the firm's
name at all locations and sites at which it prepares or
collects returns so taxpayers know the firm to contact about
their returns." Which again is not a problem because I can
make a sign that explains who will be doing the E-filng and
I will also attach a statement to the returns that are
E-filed explaining that their return will be E-filed by my
company with all needed contact information.

Lastly, Pub 3112 says, "EROs may also originate the
electronic submission from other than fixed locations
without submitting an application for each such location. A
fixed location is an office owned or leased by the ERO."

I will be collecting and preparing these returns in their
office, but I am not leasing any space.

Any comments?

Thanks!

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