(a)

1. (1) EROs are responsible for retaining the original AR8453 form or forms, the state copy of the original annual wage forms submitted by the taxpayer, and any other nonelectronic supporting forms or schedules at their place of business for three (3) years from the due date of the return.
2. (2) Reproductions of the annual wage forms created by the EROs tax preparation software are not acceptable.

(b)

1. (1) EROs are required to produce the original signed Form AR8453, annual wage forms, and any other supporting forms or schedules upon request from the State of Arkansas's representative for compliance and examination purposes.
2. (2) Any ERO that fails to retain the required records may be suspended from the Arkansas eFile program.

(d)

1. (1) EROs will submit a copy of the form AR8453 along with supporting forms and schedules that cannot be submitted electronically.
2. (2) A list of schedules required to be sent is listed in the Department of Finance and Administration publication #1345.
3. (3) These forms should be submitted to the E-File Section within twenty-four (24) hours of receiving the state acknowledgment of receipt of the electronically filed tax return.