ERO Signatures - PUB 1345

ERO Signatures

After reviewing the below PUB 1345, it is SafeSend's opinion that Block Signatures (available through some Tax Software) and facsimile (an exact copy) copies of signatures are two valid options for ERO Signatures on Forms 8878 and 8879.

PUB 1345

• Handbook for Authorized IRS e-file Providers of Individual Income Tax Returns
  • PDF: https://www.irs.gov/pub/irs-prior/p1345--2014.pdf
• Electronic Signature Guidance for Form 8878 and 8879
  • https://www.irs.gov/e-file-providers/frequently-asked-questions-for-irs-efile-signature-authorization 
• Internal Revenue Bulletin (IRB): 2007_42
  • https://www.irs.gov/irb/2007-42_IRB/ar10.html#d0e287

Highlights (From the above Publication)

• Taxpayers and the ERO representative must always complete and sign Form 8878 or Form 8879 for the Practitioner PIN method of electronic signature.
• EROs must also sign with a PIN. EROs should use the same PINs for the entire tax year. The ERO may manually input or the software can generate the PIN in the electronic record in the location designated for the ERO Electronic Filing Identification Number (EFIN)/PIN.
• The ERO is attesting to the ERO Declaration by entering a PIN in the ERO EFIN/PIN field. For returns prepared by the ERO firm, return preparers are declaring under the penalties of perjury that they reviewed the returns and they are true, correct, and complete.
• EROs may authorize members of their firms or designated employees to sign for them, but the EROs are still responsible for all the electronic returns originated by their firms.
• EROs may sign Forms 8878 and 8879 by rubber stamp, mechanical device (such as a signature pen), or computer software program as described in Notice 2007-79.
• The signature must include either a facsimile of the individual ERO’s signature or of the ERO’s printed name. EROs using one of these alternative means are personally responsible for affixing their signatures to returns or requests for extension. This does not alter the requirement that taxpayers must sign Form 8878 and Form 8879 by handwritten signature or electronic signature
• EROs must also sign with a PIN. EROs should use the same PINs for the entire tax year. The ERO may manually input or the software can generate the PIN in the electronic record in the location designated for the ERO Electronic Filing Identification Number (EFIN)/PIN.
• The ERO is attesting to the ERO Declaration by entering a PIN in the ERO EFIN/PIN field. For returns
  prepared by the ERO firm, return preparers are declaring under the penalties of perjury that they
  reviewed the returns and they are true, correct, and complete.
• EROs may authorize members of their firms or designated employees to sign for them, but the EROs are still responsible for all the electronic returns originated by their firms.

About SafeSend

SafeSend’s mission is to automate the tax and accounting profession with innovative, emerging technologies that help practitioners work more efficiently and serve their clients better. Progressive accounting firms and tax professionals rely on our unique and robust solutions to make their lives easier and their work more enjoyable.  

SafeSend offers several foundational technology solutions for the tax and accounting profession. Our flagship offering, Returns is a multi-year winner of the CPA Practice Advisor Technology Innovation Award and has redefined the way accounting firms digitally assemble, securely deliver, and quickly capture e-signatures from clients for completed tax return packages. Additional tools we offer include, TicTie Calculate, an Adobe® Acrobat® plug-in for accounting professionals, and Exchange, the secure, bi-directional file exchange system. Visit safesend.com to learn more about our digital solutions. 

Related Article: 

IRS E-Signature Policy Update