![]() ![]() ![]() Taxpayers should consult with the examiner before submitting any type of electronic files. What if a taxpayer uses an accounting software program that is not readable by the IRS?Ī: At this time, IRS has the ability to accept and read data files from accounting software programs that are used by most business taxpayers. If the examiner does not have the administrative password, he or she will not be able to read the data as needed for the examination. The temporary password must have administrator access to the backup file provided because the IRS needs to have the same access levels as the administrator. What is the IRS doing to address concerns about sharing the accounting software administrator's username and password for the audit?Ī: The taxpayer can preserve any favorite password by changing the administrator's password to a temporary one, such as "IRS Audit." Create the backup file for submission and then change the password back to the original "favorite" one within the main accounting software working file. ![]() IRS will also request the administrator's username and password, as they are needed to read most data files. How and when will the IRS request electronic accounting software records?Ī: The IRS will request electronic accounting software backup files using Form 4564, Information Document Request (IDR), early in the examination. Increases efficiency of the examiner’s analysis and testing of the books and records.Provides a complete set of the taxpayer’s accounting records, decreasing the number of items included in the initial document request and follow-up requests.Reduces burden because taxpayers and/or representatives don’t have to print records provided electronically.Obtaining accounting records in electronic format provides significant advantages: Why is the IRS using electronic accounting records instead of continuing to use traditional paper books and records in examinations?Ī: Electronic information management has become the standard in the private sector and is now being used to enhance the IRS examination process. Here are some frequently asked questions and answers for electronic accounting software records requests and submissions during Small Business/Self-Employed examinations. ![]()
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