Mandate for e-filing individual returns
Effective January 1, 2012, preparers who expect to file 11 or more federal Individual or Trust tax returns during the year need to use the IRS e-file. The rules require that members of firms must calculate the number of returns in the aggregate that they reasonably expect to file as a firm. If that number is 11 or more, then all members of the firm must electronically file the returns prepared. This is true even if a firm member prepares fewer than the threshold on an individual basis.
Go to the IRS website for more information and instructions on what to do if a client chooses to file on paper.
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The IRS may need up to 6 weeks to process an application to become an e-file provider. We recommend that you complete and submit your application as soon as possible.
The following pages from the IRS website may help you with the electronic filing process:
- E-file for Tax Professionals: SelectBecome an Authorized e-file Providerfor the applications and instructions to participate in the IRS e-file program.
