- You or your firm prepared tax documents for more than 10 taxpayers.
You or your firm prepared at least one authorized tax document for more than 10 different taxpayers during the previous calendar year and will use tax software to prepare one or more of these tax documents in the current calendar year.
An authorized tax document includes any document that the Tax Department authorizes to be e-filed. If the document cannot be e-filed, you do not have to count it to determine if you meet the ten-taxpayer threshold.
- You were previously subject to the mandate.
Once subject to the e-file mandate, you must continue to e-file all of your clients' authorized tax documents in future years, regardless of the number of taxpayers you prepare returns for.
The mandate applies to preparers located within and outside New York State.