Electronic Return Originator (ERO)

Definition

An Electronic Return Originator (ERO) is an IRS-authorized tax preparer or firm that submits tax returns electronically on behalf of taxpayers or fiduciaries. EROs are responsible for ensuring that proper signature authorizations, such as Form 8879 or Form 8879-TA, are collected and retained before transmitting returns to the IRS. ERO status comes with specific compliance obligations around identity verification, recordkeeping, and e-file procedures.