As of 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). 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." Apply to become an e-file provider now You must be an authorized e-file provider to use IRS e-file. The authorization process generally takes about 45 days. Explain paper returns Even if you are an authorized e-file provider, clients for whom you prepare one of the returns identified above may choose to file on paper if the return will be submitted to the IRS by the taxpayer. As described in Rev. Proc. 2011-25 PDF, tax return preparers in this situation should obtain and keep a signed and dated statement from the client. Also, in this situation and in the cases of administratively exempt returns or returns filed by a tax return preparer with an approved hardship waiver, specified tax return preparers generally should attach Form 8948 PDF, Preparer Explanation for Not Filing Electronically, to the client's paper return. Request a hardship waiver Specified tax return preparers may request an undue hardship waiver from the e-file requirement using Form 8944 PDF, Preparer e-file Hardship Waiver Request. Form 8944 generally must be submitted to the IRS no later than February 15 of the year for which a waiver is being requested. Additional References: Frequently Asked Questions Form 8948, Preparer Explanation for Not Filing Electronically PDF Form 8944, Preparer e-file Hardship Waiver Request PDF IR-2010-116 - Starting in 2011, Many Paid Preparers Must e-File Federal Income Tax Returns for Individuals, Estates and Trusts IR-2011-100: IRS Urges Tax Professionals to Prepare Now for New e-File Rules TD 9518: Specified Tax Return Preparers Required to File Individual Income Tax Returns Using Magnetic Media Notice 2011-26: Administrative Exemptions to the Specified Tax Return Preparer Electronic Filing Requirement PDF Notice 2011-27: The Mailing of Individual Income Tax Returns By Specified Tax Return Preparers in Calendar Year 2011 PDF Rev. Proc. 2011-25: Hardship Waiver Guidance PDF
