What is an ERO?
Electronic Return Originator
Short answer
An ERO is the Authorized IRS e-file Provider that starts the electronic filing of a return: it collects the return, gets the signature and submits it.
What it is
An ERO (Electronic Return Originator) is the role most tax firms play in IRS e-file: the provider that originates the electronic submission of a return the firm prepared or collected. The ERO verifies the taxpayer's identity, obtains the signature authorization (Form 8879 for individual returns), keeps the required records and gives the client a copy.
The rules for EROs are in IRS Publication 1345: when a return may be transmitted, which signature methods are accepted, how long records are kept, and what advertising is allowed.
Why it matters for a tax firm
Most of a firm's e-file duties attach to the ERO role, not to the software. A missing Form 8879, a return sent before the client's W-2 arrived, or an unverified remote signature is the ERO's violation.
Related terms
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Sources
Questions about ERO
Is the ERO the same as the preparer?
Often, but not always. A firm can be the ERO for a return a client prepared elsewhere. The ERO is whoever submits it electronically.
How long must an ERO keep Form 8879?
Three years from the return due date or the date the IRS received the return, whichever is later. It is not sent to the IRS unless requested.
Last reviewed: October 16, 2026. This glossary explains terms; it is not legal or tax advice. Check the cited source for the current rule.
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