A Best Practices Tip for Tax Professionals — When in doubt, include attachments

Provide as much supporting documentation as you can. Follow the instructions for supporting documentation. Most MeF software (the abbreviation for what the IRS calls “Modernized e-File”) will allow for document attachments. If your e-file tax software does not support attachments, we strongly recommend using the Submit an e-Filer Attachment service in Revenue Online immediately after submitting the return. The documents will be directed to your client’s account. This will allow the department to view these documents concurrently with the return.

When a return is filed in Revenue Online, you may submit the attachments during the return completion process.

For paper return submission, simply attach the required documentation to the return before mailing.

We recommend against using Form DR 1778 to submit documentation. Using Form 1778 to submit supporting documentation can now delay processing a minimum of 6 weeks. We created the DR 1778 in the early days of e-file software availability when most software did not provide the document attachment option. We are transitioning away from the DR 1778.

To repeat, MeF (tax software) attachments are preferred, followed by Revenue Online e-Filer Attachments and finally, attaching paper documents to the paper return. If you need to send paper documents in separately, you must use the DR 1778 to help us get the documents into the taxpayer’s account.