User's Manual - Drake Software

Drake Software User’s Manual
The Tax Commissioner has the authority to waive the requirements to e-file if that
requirement would cause an undue hardship for the tax preparer. The tax preparer
must request the waiver (Form 8454-P) in writing and clearly demonstrate the nature
of the undue hardship. Hardship waiver requests will be responded to within 45 days
of receipt.
Taxpayers may elect not to have their returns e-filed. To opt out, the taxpayer must
complete the Taxpayer Opt Out Form 8454T, which is to be retained by the tax preparer.
In addition, the tax preparer will indicate on the taxpayer’s return that the taxpayer
elected to opt out of the e-file requirement.
Both Form 8454P and Form 8454T are available through Drake Software.
West Virginia
Income tax preparers who filed more than 25 personal income tax returns, and will be
using tax preparation software to complete one or more of these returns, must e-file
them for the current tax year. Tax preparers may opt-out of the e-file provision if the
preparer has clients who prefer not to e-file.
Starting in 2012, taxpayers who pay more than $10,000 in any tax for a single year
must e-file all returns; however the Department, through procedural rule, decided to
phase this requirement in over three years. The threshold will be $50,000 for the tax
year beginning January 1, 2013 (look back to 2012), $25,000 for the tax year beginning
January 1, 2014, and $10,000 for the tax year beginning January 1, 2015. W.V.
Code of State Rules 110-10D-9.3.a. Under this procedural rule, the Commissioner has
the authority to “carve out” certain tax types from the e-file requirement. Personal
income tax is the tax that will likely be carved out of this requirement.
Wisconsin
Practitioners who filed 50 or more Wisconsin individual income tax returns in prior
years are required to e-file returns. A practitioner can ask for a waiver from the e-filing
requirement if the requirement causes an undue hardship. If a taxpayer wishes to
file a paper tax return, the practitioner is not required to e-file that return. The taxpayer
should write “no e-file” by his or her signature on the tax return.
Combined Corporate returns must be e-filed. Drake Software does not support e-filing
of Combined or Apportioned corporation returns. A waiver request can be e-mailed
(DORWaiverRequest@revenue.wi.gov), faxed (608-267-1030) or mailed to the state
at:
Mandate Waiver Request
Wisconsin Department of Revenue
Mail Stop 5-77
P.O. Box 8949
Madison, WI 53708-8949
The state DOR has mailed letters to corporations and partnerships that are required to
e-file. The Wisconsin Administrative Code provides that the DOR may require any
corporation franchise or income tax return or any partnership return to be e-filed.
Tax Year 2012 7