What do we keep copies of

Who is "we"? Are you a Paid Preparer and/or ERO? If so, you must keep a complete copy of the return that was filed, including supporting worksheets, etc for a minimum of three years. The client attaches copies of the W-2s to the return before mailing it in. If you efile the return, keep a copy of the return for three years, including a signed copy of the 8453 form. Mail a copy of the 8453 and attached W-2s to the IRS service center after the return is accepted. If you are not a paid preparer, you keep NOTHING.

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

Maybe my reply of yesterday will eventually turn up, but suffice to say now that copies of returns are not required by IRS to be kept, neither by paid preparers or by ERO's. All paid preparers must maintain at minimum names and numbers of clients. ERO's at minimum must keep signed

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