Individual Income E-File Guide And Specifications Forms - Virginia Department Of Taxation - 2015 Page 22
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35Signing an Electronic Return
There are currently two methods of using a Personal Identification Number (PIN) for electronic signatures for
e-filing income tax returns.
The electronic PIN forms (with details on how to use each form) are available on the Tax Professionals
Preparers & Providers
page.
•
Self-Select e-File PIN
•
Practitioner PIN
Regardless of the method used, taxpayers may enter their own e-File PINs; EROs may select and enter the
taxpayers’ e-File PINs; or the software may generate the taxpayers’ e-File PINs in the return.
Submitting the Electronic Return
Once signed with the PIN, an ERO must originate the electronic submission of a return as soon as possible.
EROs must not electronically file individual income tax returns prior to receiving Forms W-2, W-2G, 1099 R etc.
Advise taxpayers that State returns can neither be entered into the software nor be transmitted until the date
the IRS accepts transmission of electronic returns.
Providing Information to the Taxpayer
EROs must provide a complete copy of the return to the taxpayer. The ERO should advise the taxpayer to
keep a complete copy of the return and supporting materials for three years (to assist with authentication with
subsequent years). These copies should contain all relevant data for the taxpayer (ex. banking information).
EROs may provide this copy in any media, including electronic, that is acceptable to both the taxpayer and the
ERO. The copy need not contain the SSN of the paid preparer.
Acknowledgements of Transmitted Return Data
The Virginia Department of Taxation electronically acknowledges the receipt of all transmissions. Returns in
each transmission are either accepted or rejected for specific reasons.
The ERO is responsible for ensuring that each transmission is acknowledged. If an acknowledgement has not
been received within two business days for a transmitted return, the ERO should contact the
Individual e-File
Administrator.
Accepted returns meeting the processing criteria are considered “filed.” Rejected returns that fail to meet
processing criteria are considered “not filed.”
The reject acknowledgement identifies the source of the problem according to error reject codes that will
explain why the return was rejected. Details are available in
Appendix
B.
The ERO should:
•
regularly check acknowledgements to identify returns requiring follow up action; and
•
take reasonable steps to address issues identified in acknowledgements
After the data is resent, the acknowledgement files must be retained for one year after transmission.
Individual Income e-File Guide – Tax Year 2015
Rev. 10/26/15
Page 21
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