Part 3: Filing Process

When should an ERO send a client's signed Form 8879 to the IRS?

Ruth's preparer is subject to the e-file mandate, but Ruth insists on filing on paper. What must the preparer do?

Which advertising by an accepted e-file provider is permitted?

An authorized e-file provider moves its office to a new address. Within how many days must it update its e-file application?

An ERO owns two offices. Returns are prepared at the second office and then sent to the main office, which originates their electronic submission. Does the second office need its own EFIN?

What is Form 8948?

The IRS sends Dev a math error notice that increases his tax. Dev believes the IRS is wrong. Within what period can he request abatement and so require the IRS to use deficiency procedures?

After Rita signs her Form 8879, her preparer finds two errors before filing. Correcting the first raises her AGI by $45; correcting the second lowers her refund by $20. Which statement is correct?

Under the Practitioner PIN method, what must the taxpayer do?

Vera omitted income from her return that was more than 25% of the gross income she reported. How long should she keep the records for that return?

Cora bought a rental building in 2015 and still owns it. How long should she keep her purchase and improvement records?

An e-file provider advertises a refund anticipation loan. What must the advertising make clear?

Ivan's 2025 return was e-filed on April 14, 2026 and rejected, with the IRS giving notice of the rejection on April 20. Ivan decides to file on paper. By when must he file for the return to be timely?

An e-file provider receives a letter proposing its suspension from IRS e-file. By when must it request an administrative review?

An e-file provider confirms on a Tuesday that client tax data was stolen in a breach. By when must it report the incident to the IRS?