Taxpayers are asking to file a paper return instead of electronic filing ? What is the rule ?
Per IRS guidelines, starting January 1, 2012, any tax return preparer who anticipates preparing and filing 11 or more Forms 1040, 1040A, 1040EZ and 1041 during a calendar year must use IRS e-file (unless the preparer or a particular return is administratively exempt from the e-file requirement or the return is filed by a preparer with an approved hardship waiver).
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Tax Professional Answers
Percival Abu
Per IRS guidelines, starting January 1, 2012, any tax return preparer who anticipates preparing and filing 11 or more Forms 1040, 1040A, 1040EZ and 1041 during a calendar year must use IRS e-file (unless the preparer or a particular return is administratively exempt from the e-file requirement or the return is filed by a preparer with an approved hardship waiver).
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610 weeks ago
Judd Conway
Given the phrasing of the question, that return is likely administratively exempt, assuming the proper form is submitted). The client would have to sign the form.
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610 weeks ago