Definitions

# (1)

“Annual wage forms” means original forms W-2 and 1099 submitted by the taxpayer to the ERO, which are used to compute their individual income tax returns;

# (2)

“AR8453” means a paper document used to satisfy signature requirements for electronically filed income tax returns submitted to the State of Arkansas by an electronic return originator;

# (3)

“AR8453OL” means a paper document used to satisfy signature requirements for electronically filed income tax returns submitted to the State of Arkansas by the taxpayer using an internet-based filing service or direct dialup software;

# (4)

“E-File Section” means the Electronic Filing Section of the Department of Finance and Administration and is the office responsible for the processing of electronically filed income tax returns;

# (5)

# (A)

“ERO” or “electronic return originator” means a third party that transmits a tax return electronically on behalf of a taxpayer.

# (B)

Because the electronic filing process is a joint program between the Internal Revenue Service and the Department of Finance and Administration, an ERO must be approved by the Internal Revenue Service to qualify for this program;

# (6)

“Supporting forms or schedules” means paper forms that require a signature and thus cannot be filed electronically; and

# (7)

“Taxpayer” means any person or persons required to file a State of Arkansas Individual Tax Return.