Gathered

Question 1

**1: Which taxpayer information is necessary to have before preparing a tax return?
**
1. Immigration status.
2. Age of an individual.
3. Marital status.
4. All of the information is needed.

Answer 1

All of the information is needed.

Taxpayer personal information (e.g., date of birth, age, marital status, dependents, etc.) is used to verify the identity of the taxpayer and related dependents.
The age of an individual determines if (s)he qualifies for additional deductions (65 and over), retirement distributions, dependency, etc.
MFJ status often increases beneficial dollar limits for deductions and credits.
If a taxpayer is an alien (not a U.S. citizen), (s)he is considered a nonresident alien, unless either the green card test or the substantial presence test for the calendar year is met.

Question 2

8453, 1040 Transmittal for an e-file Return

Answer 2

For MAILING paper forms.
Like a cover sheet.

If you are an electronic return originator (ERO), you must
mail Form 8453 to the IRS within 3 business days after
receiving acknowledgement that the IRS has accepted
the electronically filed tax return.

Question 3

ERO must keep the signed copy of Forms
8453, U.S. Individual Income Tax Transmittal for an IRS e-file Return;
8879, IRS e-file Signature Authorization; and
8878, IRS e-file Signature Authorization for Form 4868 or Form 2350, for

Answer 3

3 years as well
as other items such as the acknowledgment file for IRS-accepted returns.

For additional details, refer to IRS Publication 1345, Authorized IRS e-file Providers of Individual Income Tax Returns.