See also FAQ 19 for other returns that cannot be e- filed at this time. When computing this number, estimate the number of covered returns you reasonably expect to prepare and file or if you are a member of a firm, the firm reasonably expects to prepare and file in the calendar year.
Also, do not include in this estimate the number of returns that you expect not to be able to electronically file for various reasons, e. See FAQ This estimate is your reasonable filing expectation. The rules require firms to compute the number of covered returns, in the aggregate, they reasonably expect to file as a firm.
If that number is 11 or more in a calendar year, then all members of the firm must e-file the returns they prepare and file. This is true even if a member prepares and files fewer than the threshold on an individual basis. Electronic Filing Identification Numbers are currently issued on a firm basis. All preparers in the firm are covered by one EFIN. Note that a sole proprietorship is considered a firm for EFIN purposes. In the future, IRS expects to enable individual preparers who are not eligible for social security numbers and live and work abroad to apply for EFINs under certain circumstances.
If I reasonably expect to prepare and file ten Form tax returns while working for a firm, and I also expect to prepare and file ten Form tax returns individually as a preparer, am I subject to the e-file requirement? Yes, you meet the definition of a specified tax return preparer and are subject to the e-file requirement because you expect to file 11 or more returns. Your PTIN would be on all of these returns. If I expect to file both Forms and , do I need to add the two types of returns together when determining if I expect to file 11 or more returns?
Does the requirement for 11 or more returns mean that every return must be e-filed? Tax return preparers who reasonably expect to file, or whose firm reasonably expects to file, in the aggregate, 11 or more covered returns see FAQ 5 in a calendar year are specified tax return preparers and are required to submit electronically any return that the preparer files with the IRS.
However, some returns may be filed on paper. First, clients may choose to file on paper and preparers can honor that choice. See FAQs 16 and Second, a specified tax return preparer may request a waiver by submitting Form PDF , Preparer e-file Hardship Waiver Request, if the specified tax return preparer believes complying with the requirement would cause an undue hardship.
And third, some returns are impossible to e-file for various reasons and are therefore exempt from the e-file requirement, or the preparer belongs to a certain class of specified tax return preparer that qualifies for an administrative exemption. See FAQs Specified tax return preparers should identify the paper returns they prepare for any of the above reasons by completing Form PDF , Preparer Explanation for Not Filing Electronically, and attaching it to the paper returns.
However, preparers do not have to complete Form and attach it to any paper return IRS does not accept electronically. Because you expect to file over 11 income tax returns for individuals, trusts, or estates, you are a specified tax return preparer and subject to the electronic filing rules.
No, the electronic filing requirement for specified tax return preparers does not apply to payroll tax returns. How do taxpayers learn of this requirement and how it applies to tax return preparers?
Many taxpayers may not be aware of this requirement that applies to tax return preparers. If a taxpayer wants to file on paper, tax return preparers should explain the law to the client. Tax return preparers also are encouraged to explain the benefits of electronic filing. Even if you are a specified tax return preparer, your clients may independently choose to file on paper.
See FAQ 17 below for the statement. Include your PTIN on each tax return where requested. I understand that electronic filing may provide a number of benefits to taxpayers, including an acknowledgment that the IRS received the returns, a reduced chance of errors in processing the returns, and faster refunds. I do not want to have my return electronically filed, and I choose to file my return on paper forms. I will mail or otherwise submit my paper return to the IRS myself. My preparer will not file or otherwise mail or submit my paper return to the IRS.
Can a specified tax return preparer request a waiver from the e-file requirement? Yes, in certain situations. Waivers are reviewed and approved in cases where the preparer demonstrates that complying would be an undue hardship. Plan ahead by considering Tax Deductions and other end-of-year savings options. Wondering if you can file taxes with your maiden name? This link is to make the transition more convenient for you. You should know that we do not endorse or guarantee any products or services you may view on other sites.
Tax information center : Filing : eFile. Some of the most common reasons for this are: You have a return with a power of attorney in effect that requires the refund to be sent to a third party. You have amended or corrected returns even if the return being amended was originally e-filed.
If you prepare or assist in preparing federal returns for compensation, or you are an Enrolled Agent, you must apply for or renew your PTIN each year by December The fastest way to renew is using the IRS' online registration system , as receipt of your PTIN is immediate upon successful registration or renewal. If you mail Form W , response time is weeks. Verify your PTIN.
For the tax year, all tax preparers will be required to verify their PTIN is accurate and they are the responsible owner prior to filing returns print or e-file.
If you edit your PTIN at any time, you will be required to re-check the box to verify Continuing education is no longer a mandatory requirement.
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