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CPA new to e-filing; form 8453 or 8879?

 
 
David Haffey
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      02-03-2004, 06:42 AM
I efiled a handful of returns last year, so I'm still new at
this. From a tax season management standpoint, which
signature/authorization form do you prefer, and why? Form
8453; US Individual Income Tax Declaration for an IRS e-file
Return or Form 8879; IRS e-file Signature Authorization.
Both require a client's signature. The only real difference
between them that I can see is that one has to be mailed to
the IRS following acceptance of the e-filed return and the
other does not. Am I missing something important?

David L. Haffey, CPA

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Therese Thomas, EA
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      02-04-2004, 04:32 AM
"David Haffey" <(E-Mail Removed)> wrote:

> I efiled a handful of returns last year, so I'm still new at
> this. From a tax season management standpoint, which
> signature/authorization form do you prefer, and why? Form
> 8453; US Individual Income Tax Declaration for an IRS e-file
> Return or Form 8879; IRS e-file Signature Authorization.
> Both require a client's signature. The only real difference
> between them that I can see is that one has to be mailed to
> the IRS following acceptance of the e-filed return and the
> other does not. Am I missing something important?


I prefer the 8879. Why add another layer of administrative
work in your office? The 8453 forms must be mailed to the
IRS within three days of acceptance. Yes, I know there are
offices out there that do a weekly mailing of the forms, but
that is not the instructions given. Granted you only need
retain the 8453 until December of this year, but how many of
us have bulging retained files stretching back to the stone
age - ample proof that we do not shred, even when we legally
could. The 8879 forms need to be kept the full three years,
as normal tax documentation is kept, so I don't have to
think - the forms are kept the same length of time as the
regular tax forms.

Therese Thomas, EA

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Phoebe Roberts, EA
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      02-04-2004, 04:52 AM
David Haffey wrote:

> The only real difference
> between them that I can see is that one has to be mailed to
> the IRS following acceptance of the e-filed return and the
> other does not.


That's pretty much it. No mailing is a better choice for us
than mailing.

Phoebe

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Harlan Lunsford
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      02-05-2004, 04:50 AM
David Haffey wrote:

> I efiled a handful of returns last year, so I'm still new at
> this. From a tax season management standpoint, which
> signature/authorization form do you prefer, and why? Form
> 8453; US Individual Income Tax Declaration for an IRS e-file
> Return or Form 8879; IRS e-file Signature Authorization.
> Both require a client's signature. The only real difference
> between them that I can see is that one has to be mailed to
> the IRS following acceptance of the e-filed return and the
> other does not. Am I missing something important?


Not missing a thing. If the return qualifies for form 8879,
that is definitely the way to go. Saves up to 37 cents,
too.

Cheer$,
Harlan Lunsford, EA n LA
been efiling since 1989.

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Arthur Kamlet
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      02-05-2004, 05:28 AM
David Haffey <(E-Mail Removed)> wrote:

> I efiled a handful of returns last year, so I'm still new at
> this. From a tax season management standpoint, which
> signature/authorization form do you prefer, and why? Form
> 8453; US Individual Income Tax Declaration for an IRS e-file
> Return or Form 8879; IRS e-file Signature Authorization.
> Both require a client's signature. The only real difference
> between them that I can see is that one has to be mailed to
> the IRS following acceptance of the e-filed return and the
> other does not. Am I missing something important?


If you can use the 8879, it is far simpler.

Since the 8453 has to be mailed in, and the IRS loses some
of them from time to time, it can end up being a mild pain.

Unfortunately there are some cases where you cannot file an
8879 and have to file the 8453, such as young kids filing
for the first time, anyone for whom last year's AGI is
unknown, returns with certain attachments like Form 8332 or
2120, and some others.

__
Art Kamlet ArtKamlet @ AOL.com Columbus OH K2PZH

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JanZtaxNOSPAM
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      02-05-2004, 05:28 AM
>> I efiled a handful of returns last year, so I'm still new
>> at this. From a tax season management standpoint, which
>> signature/authorization form do you prefer, and why?
>> Form 8453; US Individual Income Tax Declaration for an
>> IRS e-file Return or Form 8879; IRS e-file Signature
>> Authorization. Both require a client's signature. The only
>> real difference between them that I can see is that one
>> has to be mailed to the IRS following acceptance of the
>> e-filed return and the other does not. Am I missing
>> something important?


I chose the 8453 for past years because of having to enter
the AGI and pin for the 8879. It was no big deal to send the
forms in once a week.

However, I'm considering the 8879 this year because I'm
tired of the IRS contacting me several months after April 15
and saying that they didn't receive the 8453 forms for about
5 clients (they give me the SSN of the ones they didn't get)

Jan Zobel EA
Oakland, CA

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Ernie Betts
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      02-05-2004, 08:38 PM
"Phoebe Roberts, EA" <(E-Mail Removed)> wrote:
> David Haffey wrote:


>> The only real difference
>> between them that I can see is that one has to be mailed to
>> the IRS following acceptance of the e-filed return and the
>> other does not.


> That's pretty much it. No mailing is a better choice for us
> than mailing.


And IRS is always coming back in the summer asking for
copies of 8453's they claim they never got. I did one 5
times a couple of years ago and it had a 15 page POA. They
claim they never received. 8879 is the way to go if
possible. We do about 4,000 e-files a year and only now do
a hand full of 8453's. Ernie

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Helen P. OPlanick EA
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      02-05-2004, 08:38 PM
> I efiled a handful of returns last year, so I'm still new at
> this. From a tax season management standpoint, which
> signature/authorization form do you prefer, and why? Form
> 8453; US Individual Income Tax Declaration for an IRS e-file
> Return or Form 8879; IRS e-file Signature Authorization.
> Both require a client's signature. The only real difference
> between them that I can see is that one has to be mailed to
> the IRS following acceptance of the e-filed return and the
> other does not. Am I missing something important?


8879, you don't have to mail it in.

Helen, EA in PA
Member of The Tax Gang
Director, National Assoication of Enrolled Agents
Immediate Past President, PA Society of Enrolled Agents

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Don Priebe
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      02-05-2004, 09:36 PM
> Unfortunately there are some cases where you cannot file an
> 8879 and have to file the 8453, such as young kids filing
> for the first time, anyone for whom last year's AGI is
> unknown, returns with certain attachments like Form 8332 or
> 2120, and some others.


You do not have to know the prior year AGI (or birthday) if
you use the Practitioner PIN method.

--
Don EA in Upstate NY

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Helen P. OPlanick EA
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      02-05-2004, 09:55 PM
> I chose the 8453 for past years because of having to enter
> the AGI and pin for the 8879. It was no big deal to send the
> forms in once a week.
>
> However, I'm considering the 8879 this year because I'm
> tired of the IRS contacting me several months after April 15
> and saying that they didn't receive the 8453 forms for about
> 5 clients (they give me the SSN of the ones they didn't get)


Jan, it depends on your software, we don't need AGI at all.
Pin'ing is so much easier.

Helen, EA in PA
Member of The Tax Gang
Director, National Assoication of Enrolled Agents
Immediate Past President, PA Society of Enrolled Agents

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