How does a taxpayer enroll with an Electronic Return Originator?
A taxpayer must enroll with an Electronic Return Originator (ERO) before filing its first electronic return with that ERO. During the enrollment process, the ERO must assign a Password/PIN to each taxpayer and must ensure that each taxpayer completes a Taxpayer’s Declaration of Intent to E-File. A copy of the Declaration is available by clicking here. The ERO must retain a completed Declaration for each taxpayer that files an electronic return.
