Mandatory E-filing For Tax Return Preparers
1/19/2010
Mandatory E-filing For Tax Return Preparers
For returns filed after December 31, 2010, the Worker, Homeownership, and Business Assistance Act of 2009, signed into law in November 2009, requires electronic filing of individual income tax returns (estates and trusts as well as individuals) by all return preparers except those who neither prepare nor reasonably expect to prepare 10 or more individual income tax returns in a calendar year.