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Final rules issued by IRS (T.D. 9518) will require that tax preparers who expect to file 100 or more individual returns in 2011 file them electronically. IRS kept to rules proposed in December (REG-100104-10) that will drop the e-file mandate to 11 or more individual tax returns for preparers who reasonably expect to file that number of returns in calendar year 2012. The final rules apply to firms in the aggregate—that is, the e-filing requirement will apply if the tax preparer is a member of a firm, and the firm in the aggregate files the threshold number of returns in 2011 or 2012.
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