User's Manual - Drake Software

Drake Software User’s Manual
vide only support such as typing; employees of a business who prepare tax reports for
other employees and officers of the business; and fiduciaries who prepare reports for
the trusts and estates they serve, are not subject to the mandatory e-filing requirement.
(Pennsylvania Tax Update 157, 08/01/2011.)
Rhode Island
South
Carolina
Any paid preparer who filed more than 100 RI tax returns during the previous calendar
year must e-file all eligible tax returns. A person employed by a paid preparer with
multiple offices is required to e-file if the total of all tax returns filed from all offices is
more than 100, regardless of whether a single office of the same preparer files fewer
than 100 returns. If a paid preparer fails to abide by the e-file mandate, or otherwise
causes clients’ RI tax returns to be filed falsely or improperly, the Tax Administrator
may, after a hearing to show cause, preclude such preparer from preparing and filing
RI tax returns with the Tax Division.Reg. (ELF09-01).
Tax return preparers filing 100 or more returns of any package (individual, S corporation,
partnership, etc.) must submit them electronically. The mandate is separate for
each package. (For example, preparers e-filing 100 individual returns are not required
to e-file 1120 returns unless the number of 1120 returns exceeds 99.) All returns
should be e-filed if possible.
“Tax return preparer” refers to the business entity and not to the individual location or
individual completing the return.
If compliance with this section is a substantial financial hardship, a tax return preparer
may apply in writing to the S.C. Department of Revenue to be exempted from these
requirements. The DoR may grant an exemption for no more than one year at a time.
Utah
Tax preparers that file more than 100 income tax returns in a calendar year is required
to file all such returns using scan technology or by electronic means.
If, however, the filing requirement will not apply if:
• A schedule must be attached to the return that cannot be filed using scan technology
or electronic means
• The taxpayer requests in writing that the income tax preparer not file the return
using scan technology or electronic means
• The Utah Tax Commission waives the requirement that a return be filed by scan
technology or electronic means.
A tax preparer may obtain such a waiver from the commission by demonstrating that
the use of scan technology or electronic means would result in an undue hardship. The
filing requirement also does not apply to amended returns or returns for any taxable
year that begins before the first day of the current taxable year.
If a preparer or multiple preparers affiliated with the same establishment prepared 101
or more returns in the prior calendar year, they must submit all UT individual tax
returns electronically.
Virginia
Effective January 1, 2012, paid preparers who prepare 50 or more returns in a tax year
must file all eligible returns electronically using e-File. If a return is not eligible for e-
File, it may be filed on paper.
E-6 Tax Year 2012