Looking for a Virginia Tax Forms And Templates? Download it for free!

Individual Income E-File Guide And Specifications Forms - Virginia Department Of Taxation - 2015 Page 21

Electronic Return Originator & Tax Preparers’ Section

Purpose

This section provides details for the Electronic Return Originators (ERO) and the Tax Preparers to handle the

important changes made by Virginia for Tax Year 2015.

Taxpayer Identification Numbers (TINs)

Providers/EROs should ensure that they transcribe all TINs correctly. The TIN on Form W-2 should be identical

to the TIN on the electronic return. When inputting Form W-2 information, ERO should enter taxpayers’ SSNs

exactly as shown on the Form W-2 issued by the employer.

Safeguarding e-File from Fraud and Abuse

All Providers must be on the lookout for fraud / abuse; the EROs must be diligent while acting in their capacity

as the first contact with taxpayers filing a return.

Providers must cooperate with the Department’s investigations related to the potential fraud or abuse, which

may include the Virginia Identity PIN.

Automatic Registration

In order to e-File returns, tax professionals must register with and be accepted by the IRS as an ERO. The

IRS assigns each ERO an Electronic Filer Identification Number (EFIN).

Acceptance by the IRS as an ERO automatically qualifies tax professionals to e-File Virginia returns. For more

information, visit the

IRS

website.

Obtaining, Handling and Processing Return Information

An ERO originates the electronic submission of a return after the taxpayer authorizes the filing of the return via

e-file.

The ERO must always:

•

Have either prepared the return or collected it from a taxpayer;

•

Identify the paid preparer (if any) in the appropriate field of the returns it originates; and

•

Ensure the PTIN (preferred) or SSN of the individual who prepared the return is present.

Software Issues / Errors

The Virginia Tax Department does not develop or sell tax preparation or electronic return data transmission

software.

If facing software issues, contact the vendor of the software or the technical support option that comes with the

software package.

Software errors that cause rejections to return submissions after the vendor is approved, must be addressed

timely with immediate communications and update release to the software users.

Please also contact the Department, Ind_eFile@tax.virginia.gov, with related information in order to help the

Department advise and assist customers with their e-File concerns and issues.

Individual Income e-File Guide – Tax Year 2015

Rev. 10/26/15

Page 20

Individual Income E-File Guide And Specifications Forms - Virginia Department Of Taxation - 2015 Page 21