User's Manual - Drake Software

Drake Software User’s Manual
with the tax commissioner all original tax returns prepared by the tax return preparer.
This division does not apply to a tax return preparer in any calendar year that begins
on or after January 1, 2013, if, during the previous calendar year, the tax return preparer
prepared not more than 10 original tax returns.
If a tax return preparer required by this section to submit original tax returns by electronic
technology files an original tax return by some means other than by electronic
technology, the tax commissioner shall impose a penalty of $50 for each return in
excess of 11 that is not filed by electronic technology. Upon good cause shown by the
tax return preparer, the tax commissioner may waive all or any portion of the penalty
or may refund all or any portion of the penalty the tax return preparer has paid.
A paid preparer may complete the IT EF opt-out form to request exclusion from the
e-filing mandate. The requests will be reviewed and approved or denied on a case-bycase
basis.
The taxpayer waiver is provided for taxpayers who do not want their tax return to be
e-filed. The taxpayer must attach the completed and signed IT Waiver to his or her
Ohio Form IT 1040 or IT 1040EZ. The taxpayer must complete and sign the waiver
each year.
Oklahoma
House Bill 3166 expands the mandate for those tax preparers who must e-file individual
income tax returns from those who prepare more than 50 returns for the prior year
to any “specified tax return preparer.” The term “specified tax return preparer” has the
same meaning as provided in Section 6011 of the Internal Revenue Code.
The provision which allowed a taxpayer to designate that they did not want their
income tax return e-filed has been deleted. 68 O.S. § 2385.
Oregon
Pennsylvania
House Bill 2071 extends the federal requirement to Oregon personal income tax
returns. Paid preparers who meet the requirements of the federal e-file mandate must
also e-file Oregon personal income tax returns. (The federal mandate: Preparers who
anticipate preparing 11 or more federal individual or trust tax returns during the year
must e-file their returns.) Form 8948 (Preparer Explanation for Not Filing Electronically)
is used to explain why a particular return is being paper-filed.
Individual Returns — For the tax year beginning on or after January 1, 2010, any PA-
40 (2010) Pennsylvania Personal Income Tax Return prepared by a third-party preparer
who submitted at least 50 PA-40 Pennsylvania Personal Income Tax returns or
amended PA-40 Pennsylvania Personal Income Tax returns for any taxable year shall
be e-filed in the manner prescribed by Departmental instructions.
Corporation Returns — For tax years starting on or after January 1, 2011, paid thirdparty
tax preparers who prepare at least 50 PA Corporate Tax Reports (RCT-101) are
required to e-file their clients’ tax reports during calendar years starting on or after
January 1, 2012. Once a third-party preparer is subject to the e-filing mandate, the
third-party preparer will continue to be subject to the mandate regardless of how many
PA corporate tax reports he or she prepares during the year. A paid tax preparer may
be allowed to file a paper report when a taxpayer specifically directs the preparer to do
so or if the preparer proves that e-filing would place undue hardship on the preparer
by filing a written request for a waiver. Volunteer, unpaid preparers; people who pro-
Tax Year 2012 E-5