1041 E-file: Mandate

Federal law requires many paid tax return preparers to e-file federal income tax returns prepared and filed for individuals, trusts, and estates if they meet certain preparation thresholds.

The rules require members of firms to compute the number of returns in the aggregate that they reasonably expect to file as a firm. If that number is 11 or more, then all members of the firm must e-file the returns they prepare and file. This is true even if a member prepares and files fewer than the threshold on an individual basis.

Clients may independently choose to file on paper.

You must be an authorized e-file provider to use IRS e-file. The authorization process can take 45 days or more, so apply now to make sure you will be ready in January.

Specified tax return preparers may request an undue hardship waiver from the e-file requirement using Form 8944, Preparer E-file Hardship Waiver Request.

E-file/1041_ef_mandate_1.htm/TY2020

Last Modified: 09/09/2019

Last System Build: 09/13/2021