Electronic Filing Mandate Exceptions dialog

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Use this dialog to enter the reason for not electronically filing 1040, 1040NR, and 1041 returns if the preparer is subject to the following electronic filing mandate.
The Worker, Homeownership, and Business Assistance Act of 2009 (WHBAA), signed into law on November 6, 2009, mandates that preparers who file 11 or more individual returns after December 31, 2011, must electronically file 1040 federal returns.
The requirement was phased in over two years. As a result of the new rules, preparers who anticipate preparing 11 or more federal individual or trust tax returns are required to use the IRS e-file program beginning on
January 1, 2012
.
note
If the number of 1040, 1040NR, and 1041 returns that the firm files (total for all preparers) is less than 11, do not use this dialog, because the preparers in the firm are not subject to the electronic filing mandate for tax year 2018 (processing year 2019). Instead, choose Setup, Office Configuration, then select the E-Filing tab, and mark the
Returns covered by preparer electronic filing mandate are less than 11
checkbox.
note
This mandate and the exception process do not apply to the previously existing electronic filing mandates for 1120, 1065, 990, and 5500 (except Form 5500-EZ) returns.

Field & buttons

Waiver approval letter date
Enter the date of the IRS-approved waiver exempting the firm from the electronic filing mandate for 1040, 1040NR, and 1041 returns in tax year 2018 (processing year 2019).
Waiver reference number
Enter the waiver reference number provided by the IRS for an approved waiver exempting the firm from the electronic filing mandate for 1040, 1040NR, and 1041 returns in tax year 2018 (processing year 2019).
Reason for not electronically filing
Select the reason why the preparer is not filing 1040, 1040NR, and 1041 returns electronically.

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