Publication 1524 - U.s. Return Of Partnership Income - Department Of Treasury - 2003 Page 31

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FILING REQUIREMENTS AND
RESPONSIBILITIES - continued
REQUIRED
The electronic data must meet all the consistency tests required
CONSISTENCY
as specified in this publication and Publication 1525.
TESTS
The partnership or paid preparer must correct the return data prior
to transmitting the return to the IRS. If the transmitter corrects any
material, he/she becomes the preparer as explained in Section 3.
REQUIREMENTS In addition to the requirements outlined in Section 8, Software
FOR SOFTWARE Developers must:
DEVELOPERS
Ø correct software errors that cause electronically filed data to
reject;
Ø distribute their software corrections, quickly, to all
participants who use their software package.
Publication 1524
October 31,2003
24

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