tomk02[at]bellsouth.net wrote:

- quote -

Since those forms must accompany the tax return, I can't
think of any reason any preparer would not want to see the
originals. A tax organizer (which I don't use) can't be
depended on. What client would actually enter all the
figures on a W2 thereon? And all figures in all the boxes
are important you know; not just box 1, 2 and state
information.

Any preparer who also functions as an ERO (electronic return
originator) MUST have and retain copies of any of those
documents which show federal withholding; and state
withholding if so required by the state. Every tax season
I see too many ads for those flybynight places saying "bring
your last pay stub", implying they can file the return
without the W2. And they do, btw, file with info on pay
stub which may or may not be correct, even as early as
January 12th, even though client doesn't get the W2 until
February 1st. IRS has cautioned ERO's against this, since
it is NOT allowed.

- quote -

First remember that not all paid preparers may efile tax
returns. However, assuming he is one, here's the law. A copy
of those forms by the taxpayers is required before efiling
any return, and there are instructions for how long they
must be retained in file, i.e. 3 years.

ChEAr$,
Harlan Lunsford, EA, ERO, and ET in LA

<< ================================================== ===== > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2006) - All rights reserved. > << ================================================== ===== >

I need to know if the tax preparer is required to obtain
copies of the taxpayers W-2's, 1099's or other issued forms
from the taxpayer if this infomration is contained in a tax
orgainzer prepared by the taxpayer.

Also does a paid preparer need to obtain Form 8879 or 8878
if the preparer is going to use the Practitioner PIN method
when e-filing the return?

Thanks.

<< ================================================== ===== > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2006) - All rights reserved. > << ================================================== ===== >