News
Mandatory E-Filing In Effect January 1, 2011 For Those Filing >10 Individual Federal Income Tax Returns
Jun 14, 2010 —
The Worker, Homeownership, and Business Assistance Act of 2009 mandates that paid preparers of more than 10 individual federal income tax returns per year must electronically file those returns effective with all returns filed after December 31, 2010. (See the following excerpt from the Worker, Homeownership, and Business Assistance Act of 2009) If you need assistance setting up e-filing, Joe McCarthy, IRS Senior Stakehold Liaison has offered to help. He may be contacted at: 203.415.1015 cell, 860.756.4431 office, or joseph.s.mccarthy@irs.gov
H.R.3548 - Worker, Homeownership, and Business Assistance Act of 2009
(Public Law 111-92 signed 11/6/09)
SEC. 17. CERTAIN TAX RETURN PREPARERS REQUIRED TO FILE
RETURNS ELECTRONICALLY.
(a) IN GENERAL.—Subsection (e) of section 6011 of the Internal
Revenue Code of 1986 is amended by adding at the end the following
new paragraph:
‘‘(3) SPECIAL RULE FOR TAX RETURN PREPARERS.—
‘‘(A) IN GENERAL.—The Secretary shall require than
any individual income tax return prepared by a tax return
preparer be filed on magnetic media if—
‘‘(i) such return is filed by such tax return preparer,
and
‘‘(ii) such tax return preparer is a specified tax
return preparer for the calendar year during which
such return is filed.
‘‘(B) SPECIFIED TAX RETURN PREPARER.—For purposes
of this paragraph, the term ‘specified tax return preparer’
means, with respect to any calendar year, any tax return
preparer unless such preparer reasonably expects to file
10 or fewer individual income tax returns during such
calendar year.
‘‘(C) INDIVIDUAL INCOME TAX RETURN.—For purposes
of this paragraph, the term ‘individual income tax return’
means any return of the tax imposed by subtitle A on
individuals, estates, or trusts.’’.
(b) CONFORMING AMENDMENT.—Paragraph (1) of section 6011(e)
of the Internal Revenue Code of 1986 is amended by striking
‘‘The Secretary may not’’ and inserting ‘‘Except as provided in
paragraph (3), the Secretary may not’’.
(c) EFFECTIVE DATE.—The amendments made by this section
shall apply to returns filed after December 31, 2010.
