- (a) The taxpayer and ERO are required to verify that the taxpayer's name, address, Social Security number, and tax return information in the electronic transmission is identical to the information on the form AR8453 before the electronic return data containing Arkansas individual income tax information is transmitted to the Internal Revenue Service Center.
(b)
- (1) Once both the ERO and the taxpayer or taxpayers have verified the information and they have determined that the information is correct, they must sign the form AR8453.
- (2) Both taxpayer signatures are required on a joint return prior to the electronic transmission of the return.
- (c) The ERO must provide the taxpayer with a copy of form AR8453, annual wage forms, and a paper copy of Form AR1000 showing the electronic data transmitted to the Internal Revenue Service Center concerning the taxpayer's Arkansas income tax return.