Follow these steps to be accepted as an ERO (Electronic Return Originator) into the Utah e-file program:
You can learn more about the requirements for participation and check out some of the benefits of e-filing by obtaining Utah Pub. 59, Utah Handbook for Electronic Filers, available on the Utah web site.
There is a volume requirement as to whether a preparer must file electronically or with a 2-D bar code. Those subject to the mandatory requirements are preparers who prepare in any calendar year 101 or more Utah individual income tax returns. The prepared returns of two or more preparers affiliated with the same establishment are added together for this decision. Once the volume requirement is met, all returns filed in subsequent calendar years must be filed electronically or with 2-D bar codes.