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

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Is there a mandate for electronically filing individual returns?


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

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