IRS Announces Phase-in of Mandatory E-Filing

By Alistair M. Nevius, J.D.

From the IRS

The Worker, Homeownership, and Business Assistance Act of 2009, P.L. 111-92, was enacted in November 2009. Among its provisions, the act mandates e-filing by almost all return preparers; it requires any return preparer who files more than 10 individual income tax returns per year to e-file those returns, starting in 2011.

Recently, the Electronic Tax Administration Advisory Committee recommended in its annual report to Congress that the mandate be phased in over three years and be applied only to preparers who file Forms 1040, U.S. Individual Income Tax Return.

The IRS has not adopted this recommendation, but it has announced that it will phase the requirement in over two years. Starting January 1, 2011, tax return preparers who anticipate filing 100 or more federal individual or trust tax returns will be required to e-file those returns. Then, starting January 1, 2012, the e-filing requirement will apply to preparers who anticipate filing more than 10 individual or trust tax returns.

Newsletter Articles

50th ANNIVERSARY

50 years of The Tax Adviser

The January 2020 issue marks the 50th anniversary of The Tax Adviser, which was first published in January 1970. Over the coming year, we will be looking back at early issues of the magazine, highlighting interesting tidbits.

TAX RELIEF

Quirks spurred by COVID-19 tax relief

This article discusses some procedural and administrative quirks that have emerged with the new tax legislative, regulatory, and procedural guidance related to COVID-19.