Electronic copies of tax returns

The last discussion in this group that I could find was in 2000.

The newer issue regards providing copies of tax returns to clients electronically.

Does the return have to be signed (either manually or electronically)?

Does notification that a pdf is available on a secure server count as providing a copy?

E-mail isn't secure and clients lose CDs so our firm is looking at using a secure service that would allow us to upload a file to it and then the service would e-mail the client to notify him or her that the tax return is available.

Can we upload a pdf straight from the tax program or must we sign a copy and scan that?

Other possibly relevant facts are that it's a CPA firm in New York so AICPA and New York rules would also apply.

Thanks, Gary

No. See Rev. Rul. 78-317: "An income tax return preparer is not required to sign and affix an identification number to the taxpayer's copy of a federal income tax return. "

Although, I will do so if specifically asked by the client.

I don't suppose there is any more guarantee that a client will open an email attachment than there is that they will actually visit the secure download site (and I agree with you, e-mail is not very secure, even with a PDF password protected file). So, I don't see how there is any difference between emailing a copy or notifying that a copy is available.

In fact, if you personally hand the client a printed copy of their return, there still is usually no evidence they received it unless you have them sign a receipt.

I started using a secure file upload/download service last year, it works great for some clients but others somehow just can't deal with it.