What do we keep copies of

wrote

I keep a copy of everything in my working files. That includes everything I think is necessary to justify the entries I made.

-- Paul Thomas, CPA snipped-for-privacy@bellsouth.net

I thought that a couple of years ago they did away with the need for sending the W2s attached to the 8453. We haven't sent them in at least two years.

That's correct. If you use 8453 instead of 8879, have the taxpayer sign two copies of the 8453, send in one copy to IRS, attach W2s to the second copy and keep it in your files.

So realistically we don't need to keep copies of Social Security cards other forms of Identification but it wise in case something comes up.

You are quite correct, Carol. ERO's are "trusted partners" of IRS, so that means we maintain their files. ChEAr$, Harlan Lunsford, EA n LA

Depends on your clientele. (sp?) Anyway, if you could meet and greet any of your clients in the supermarket, shake hands and ask about their wife and children, you know them pretty well already. But if your clients are those who mainly walk in off the street, might not hurt first time to ask for identification. ChEAr$, Harlan Lunsford, EA n LA