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What is meant by an Electronic Return Originator (ERO)?

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What is meant by an Electronic Return Originator (ERO)?

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ERO is an authorized IRS e-file Provider that originates the electronic submission of a tax return to the IRS. EROs may include Certified Public Accountants (CPAs), tax attorneys, IRS-enrolled agents, and tax preparation businesses. Only EROs can prepare tax returns and then transmit them electronically.

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