As of January 1, 2012, any tax return preparer who anticipates preparing and filing 11 or more Forms 1040, 1040-SR, 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). Members of firms must count returns in the aggregate. If the number of applicable income tax returns is 11 or more, then all members of the firm generally must e-file the returns they prepare and file. This is true even if a member expects to prepare and file fewer than 11 returns on an individual basis. Those who are subject to the e-file requirement are referred to as "specified tax return preparers."
You must be an authorized e-file provider to use IRS e-file. The authorization process generally takes about 45 days.
Becoming an authorized e-file provider
Step 1 - Create an IRS e-services account
Step 2 - Submit Your Application
Step 3 - Pass a Suitability Check
For step-by-step guidance through the e-file application, download Publication 3112 from IRS.gov.
Can a Client Choose Not to Electronically File?
Yes. Even if you are a specified tax return preparer, a client may independently choose to file on paper.
Per 26 CFR 301.6011-7(a)(4)(ii), you should obtain a hand-signed and dated statement from the taxpayer (by either spouse if a joint return) that states the taxpayer chooses to file the individual income tax return in paper format, and that the taxpayer, and not the preparer, will submit the paper individual income tax return to the IRS. Keep this statement in your files; do not send it to the IRS or attach it to the client’s tax return. Instead, attach Form 8948 to the client’s paper return and check Box 1 "Taxpayer chose to file this return on paper". Include your PTIN on each tax return where requested.
To access Form 8948 in TaxSlayer Pro, from the Main Menu of the tax return select:
- Miscellaneous Forms
- Preparer Explanation for Not E-Filing (8948)
Additional Information: