We have a client who has signed the Rental Real Estate Safe Harbor Statement.  The regs makes it sound like it should be included with the tax return, but I cannot find anything concrete on what to do when the client E-files.  I'm assuming that we just attach it as a PDF, but am looking for some additional guidance on whether it needs to be attached or not.  If not attached, I'm assuming we just keep it in the client's file on the off-chance they are audited.  Thanks in advance for the help!