1040-US ELF: Mandate for electronically filing individual returns (FAQ)

Alerts and notices
Leave feedback

Internal Employees: Submit feedback

Contact information (optional):

Leave this blank:

Please tell us how we can make this information more helpful.


Characters left:

MFA required for electronic filing

Effective May 3rd, the 2017 version of UltraTax CS requires multi-factor authentication (MFA) to access the electronic filing transmission feature in CS Connect.

Thomson Reuters is committed to proactively evolving our security features to help you protect your firm and your clients' data. For more information about multi-factor authentication, see Multi-factor authentication overview.

Question

Is there a mandate for electronically filing individual returns?

Answer

Effective January 1, 2012, preparers who expect to file 11 or more federal Individual or Trust tax returns during the year are required to use IRS e-file. The rules require that members of firms must compute 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. See http://www.irs.gov/Tax-Professionals/e-File-Providers-&-Partners/Most-Tax-Return-Preparers-Must-Use-IRS-e-file for more information.

Clients may independently choose to file on paper. To find applications and instructions to participate in the IRS e-file program, refer to www.irs.gov/taxpros/providers/article/0,,id=222533,00.html.

Note that the IRS may require up to six weeks to process an application to become an e-file provider. We recommend that you complete and submit your application as soon as possible.

At CS.ThomsonReuters.com/UTefile, you will find a number of useful resources and links to help you with the electronic filing process.

<

Related topic: 1040-US ELF: Electronic filing FAQs

Share This