Electronic Filing Mandate Exceptions dialog

Use this dialog to enter the reason for not electronically filing 1040, 1040NR, and 1041 returns if the preparer is subject to the following electronic filing mandate.
The Worker, Homeownership, and Business Assistance Act of 2009 (WHBAA), signed into law on November 6, 2009, mandates that preparers who file 11 or more individual returns after December 31, 2011, must electronically file 1040 federal returns.
The requirement was phased in over two years. As a result of the new rules, preparers who anticipate preparing 11 or more federal individual or trust tax returns are required to use the IRS e-file program beginning on
January 1, 2012
.

Field & buttons

Enter the date of the IRS-approved waiver exempting the firm from the electronic filing mandate for 1040, 1040NR, and 1041 returns in tax year 2018 (processing year 2019).
Enter the waiver reference number provided by the IRS for an approved waiver exempting the firm from the electronic filing mandate for 1040, 1040NR, and 1041 returns in tax year 2018 (processing year 2019).
Select the reason why the preparer is not filing 1040, 1040NR, and 1041 returns electronically.
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