1. (a) After the effective date of this part, preparers/transmitters of an electronic filing must provide the taxpayer a copy of the return and the AR8453.

2. (b)

   1. (1) Taxpayers who choose to file their returns electronically must complete Part 2 of the AR8453, the “Declaration of Taxpayer”.

   2. (2) After the return has been prepared and before the return is transmitted electronically, the taxpayer must:

      1. (A) Verify the information on the return and the AR8453; and
      2. (B) Sign and date the AR8453.
   3. (3) If filing a joint return, both signatures are required prior to the electronic transmission of the return.

3. (c)

   1. (1) AR8453 is the electronic filing tax return for the purposes of taxpayer verification and signature.
   2. (2) A blank form AR8453 is the same as a blank tax return.
   3. (3) Preparers/transmitters and EROs shall not allow taxpayers to sign a blank return.

4. (d)

   1. (1) It is permissible for the preparer to have the taxpayer review the completed tax return on a display terminal.
   2. (2) The taxpayer should review the completed form AR8453 before signing and dating it.

5. (e) Before signing the AR8453, the taxpayer should review the attachments to the form including:

   1. (1) State copies of Forms W2 (attached to front of AR8453);

   2. (2)

      1. (A) State copies of Form 1099 (attached to front of AR8453).
      2. (B) Note. Form 1099s are required only when Arkansas withholding occurs;
   3. (3) Schedules/statements explaining tax differences between Arkansas and the Internal Revenue Service; and
   4. (4) Documents requiring signatures, if applicable.

Codification Notes: “ERO” means electronic return originator.