SECTION 8. OBLIGATIONS OF A

1040NR RETURN ORIGINATOR TO THE TAXPAYER

.01 A 1040NR Return Originator must:

(1) furnish the taxpayer with a complete paper copy of the transmitted media material that was transmitted to the Service. This information can be contained on a replica of an official form or on an unofficial form. However, on an unofficial form, data entries must be referenced to the line numbers on an official form;

(2) provide the taxpayer with a copy of Form 8453–NR and, in the case of a prepared or corrected return, the non-transmitted media portion of the taxpayer’s return;

(3) advise the taxpayer to retain a complete copy of the return and any supporting material;

13

(1) If the 1040NR Return Originator makes changes to a transmitted media return after Form 8453–NR has been signed by the taxpayer, but before it is transmitted, the 1040NR Return Originator must have all the necessary parties described above sign a new Form 8453–NR with the corrections if either of the following applies:

(a) the ‘‘Total Tax’’ (Form 8453–NR, line 2), the ‘‘Refund’’ (Form 8453–NR, line 4), or the ‘‘Amount Owed’’ (Form 8453–NR, line 5) differs from the amount on the transmitted media return by more than $7; or

(b) the ‘‘Total Income’’ (Form 8453–NR, line 1) differs from the

(3) accept any Direct Deposit election to any eligible financial institution designated by the taxpayer;

(4) ensure that the taxpayer is eligible to choose Direct Deposit;

(5) verify that the Direct Deposit information requested on Part II of Form 8453–NR was entered correctly and that the information entered is the information transmitted on the transmitted media portion of the return;

(6) caution the taxpayer that once a transmitted media return has been accepted for processing by the Service:

(a) the Direct Deposit election cannot be rescinded;

(b) the Routing Transit Number of the financial institution cannot be changed; and

(c) the taxpayer’s account number cannot be changed; and

(7) advise the taxpayer to follow the procedures in section 8.02 of this revenue procedure if there is a need to contact the Service about a Direct Deposit request.