Utah State e-filing Requirements for Tax Practitioners

Article ID: 34195  

Question
Utah State e-filing Requirements for Tax Practitioners

Answer

Mandates:

  • Tax preparers that file more than 100 income tax returns in a calendar year beginning on or after Jan. 1, 2005, will be required to file all such returns using scan technology or by electronic means, under legislation (H.B. 190) enacted March 16. However, the measure provides that 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, or
    • the taxpayer requests in writing that the income tax preparer not file the return using scan technology or electronic means, or
    • 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.

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