If an income tax return preparer prepares 50 or more acceptable, original individual income tax returns using tax preparation software in calendar year 2011, then for that calendar year and for each subsequent calendar year thereafter, all acceptable individual income tax returns prepared by that income tax preparer must be filed using electronic technology, as defined in the Electronic Tax Return Filing Act, as codified in Chapter 30 of Title 40, Code of Alabama 1975. An Electronic Filing as defined in Section 40-30-3(2) shall include, pursuant to this regulation, the technology commonly referred to as two dimensional (2-D) barcode technology if such returns using this technology conform to format prescribed by the Department.
