Transmitting the Tax Return

• For tax returns filed electronically, the submitter must provide an email address and an electronic PIN so that they can view their file as it is reviewed. Within 48 hours of receipt of the tax return, the IRS will send a notification to your email address. This notification will state that the IRS has received the return, and will review it for accuracy and potential errors and conflicts.
  
  

IRS Review

• Upon receipt of your return, the IRS will do a cursory scan for any errors or conflicts. If there has been a change in filing status or dependents -- especially in the case of separation -- more time may be required to ensure that your return is correct and that you are not claiming dependents you shouldn't. The IRS will also do a check on the Social Security number(s) on the return to ensure that there is nothing missing from the return or that there is no duplication of the Social Security number.
  
  

Acceptance of Return

• In addition to the personal information listed above, the IRS will also check your calculations for accuracy. Once the review is completed to find any cursory problems, the IRS will formally accept your return. You will receive another notification from the IRS that the return has now been officially accepted.
  
  This notification generally comes within 3 days of the initial receipt notification. If you do not receive a notice from the IRS of receipt or acceptance, you should contact them and provide the email address and electronic PIN created when the return was transmitted, so that the IRS can determine what may have happened to the return.
  
  

Audits

• Despite accepting the return, the IRS still can come back to you to audit your accepted return. You should keep your tax returns for at least the past three years on file, along with all supporting documentation. Ideally, keep the past seven years' filing information on hand. While the IRS does review the returns for mathematical errors, they may find that income was not reported on the return or that deductions were improperly taken, which could result in tax penalties long after the return was officially accepted.