A requirement established by the IRS and state taxing authorities that tax preparers who prepare 100 or more returns annually file them electronically. The requirement has been phased in at the federal level since 2010 and will be fully implemented by 2012 after which returns that are not e-filed will not be accepted.
Related information about mandatory e-file:
- Most Tax Return Preparers Must Use IRS e-file
Aug 3, 2012 ... Most Tax Return Preparers Must Use IRS e-file. Starting January 1, 2012, any tax return preparer who anticipates preparing and filing 11 or ...
- Mandatory e-file Frequently Asked Questions | California Franchise ...
California e-file Mandatory e-file Frequently Asked Questions. California law requires tax practitioners who prepare more than 100 California individual income ...
- Mandatory e-file | California Franchise Tax Board
Mandatory e-file. ... Mandatory e-file information; e-file Opt-Out Record; Mandatory e-file compliance; Incorporating e-file into your office. Are you wondering how ...
- Preparer Mandatory E-File Guidance Proposed
Dec 2, 2010 ... The IRS on Wednesday issued proposed guidance on how return preparers may meet their new electronic filing requirement for individual and ...
- IRS Issues Final Regs and Guidance on Mandatory E-Filing ...
Mar 29, 2011 ... RELATED CONTENT. Preparer Mandatory E-File Guidance Proposed, Dec. 2, 2010. IRS Actives New PTIN System, Sept. 28, 2010 ...
- Professional tax preparer e-file mandates by state
For more information see the California Franchise Tax Board Mandatory e-File website. Connecticut. E-File Practitioner Mandate Requirements: The threshold is ...
- 810-3-27-.09 Alabama Requirements for Mandatory E-File of ...
810-3-27-.09 Alabama Requirements for Mandatory E-File of Original Individual Income Tax Returns. (1) (a) If an income tax return preparer prepares 250 or ...
- State Personal Income Tax E-File Mandates – FTA - Federation of ...
Feb 21, 2012 ... Mandatory e-file of PIT returns by preparers filing more than 25 returns; taxpayers can opt out in writing; penalty for noncompliance ...