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Preparer e-file FAQ

What is the new e-file requirement for tax return preparers?

Federal Law
You are required to file income tax returns electronically if you plan to file 11 or more returns during 2012. See 26 USC 6011, Treasury Regulation 301.6011-7, and www.irs.gov for specifics and federal definitions.

Oregon Law
House Bill 2071 extends the federal requirement to Oregon personal income tax returns. Paid preparers who meet the requirements of the federal e-file mandate must also e-file Oregon personal income tax returns.
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What if I have an approved IRS Waiver?

Keep a copy of your approval letter in your records. We accept this waiver. Attach federal form 8948, Preparer Explanation for Not Filing Electronically, to your clients' Oregon returns. Check box 2 and include your federal waiver reference number and approval letter date. Write your Oregon license number at the top of the form. Don't send us a copy of your federal waiver request, form 8944, or your approval letter.
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What if I need a waiver for Oregon only?

Send us federal form 8944, Preparer e-file Hardship Waiver Request. Write "Oregon only" at the top and include your Oregon license number. To qualify you must:
  1. Request the waiver before preparing Oregon personal income tax returns; and
  2. Have circumstances that will cause you an undue financial hardship for complying with the e-file mandate.
Refusal to purchase or use required software or computer equipment does not qualify as undue financial hardship. We'll send you a notice approving or denying your Oregon only waiver request. Approved waivers will be valid for one calendar year. Don't attach the approval letter to your clients' returns. Instead, attach federal form 8948, Preparer Explanation for Not Filing Electronically. Write "Oregon only" and your Oregon license number at the top. Check box 2 and include your Oregon waiver reference number and approval letter date.

Send Oregon only waiver requests to:
 
Attention: E-file Coordinator
955 Center St. NE
Salem, OR 97301-2555

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Can my clients choose not to e-file?

Yes. Keep a signed statement of each client's choice to file in paper format. Don't attach these statements to your clients' returns. Instead, attach federal form 8948, Preparer Explanation for Not Filing Electronically, and check box 1. Write your Oregon license number at the top of the form. Only one spouse's signature is necessary on the statement when filing a joint return.
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How should I document a taxpayer's choice to file on paper?

My tax return preparer, [INSERT PREPARER'S NAME], informed me that he/she may be required to electronically file my [INSERT TAX YEAR] Oregon individual income tax return if he/she files it with the Oregon Department of Revenue on my behalf. I understand that electronic filing may provide a number of benefits, including an acknowledgment that the Oregon Department of Revenue received the return, fewer errors in processing the return, and faster refunds. I don't want to have my return electronically filed, and I choose to file my return on paper forms. I will mail or otherwise submit my paper return to the Oregon Department of Revenue myself. My preparer will not file or otherwise mail or submit my paper return to the Oregon Department of Revenue.
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My religious group is opposed to filing electronically...

I am a member of a recognized religious group. My religious group is conscientiously opposed to filing electronically. How do I comply with the law?

Do you qualify for the federal religious exemption? If so, you also qualify for exemption under Oregon law. Attach federal form 8948, Preparer Explanation for Not Filing Electronically, to your clients' paper returns. Check box 3 and write your Oregon license number at the top. You aren't required to apply for the Oregon only waiver.
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What should I do if a return I e-file is rejected?

Do you qualify for an exemption with the IRS for this reason? If so, you may also file an Oregon paper return to replace the rejected e-filed return. Attach federal form 8948, Preparer Explanation for Not Filing Electronically. Check box 4, include the reject code and number of attempts, and write your Oregon License number at the top.
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What if my e-file software doesn't support the forms I need?

Do you qualify to file a paper return with the IRS for this reason? If so, you may also file an Oregon paper return. Attach federal form 8948, Preparer Explanation for Not Filing Electronically. Check box 5, include the form or schedule number, and write your Oregon License number at the top.
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What if I am a foreign preparer or been sanctioned by the IRS?

What if I am ineligible to file electronically due to an IRS sanction or because I am a foreign preparer without a social security number?

If you are federally exempt from filing electronically for either of these reasons, you are also exempt from filing electronically for Oregon. Attach federal form 8948, Preparer Explanation for Not Filing Electronically, to your clients' returns. Check box 6a, b, or c and write your Oregon license number at the top.
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Other Questions and Concerns

Do you still have questions? Contact the IRS if your questions relate to their exemption qualifications. Send your Oregon e-file mandate questions by e-mail to Electronic.Filing@state.or.us.
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