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

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MFA required for electronic filing

Effective May 3rd, the 2017 version of UltraTax CS requires multi-factor authentication (MFA) to transmit e-files from CS Connect. Find out more.

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.

For more information, and instructions on what to do if a client chooses to file on paper, see http://www.irs.gov/Tax-Professionals/e-File-Providers-&-Partners/Most-Tax-Return-Preparers-Must-Use-IRS-e-file.

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.<

Here are other useful links to help you with the electronic filing process.

Related topic: 1040-US ELF: Electronic filing FAQs

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