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e-filing Form 945


Bird

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Did anyone notice the asap (14-23, 9/5) effectively saying that if we prepare more than 10 Forms 945, that we have to e-file them?

I'm on the committee, but couldn't make the call or review it carefully before publication, and I have an issue with it and am curious to get others' takes.

The asap is technically accurate, in that if we file for the clients, we have to e-file. But the next section of the cited reg says that if we prepare the return for the client to file, and get them to sign something saying it's ok, that we do not have to e-file. See below.

This is a big deal to someone like me; it's a several-month process to get approved, with fingerprinting and all sorts of BS involved. We're trying to get confirmation from the IRS about the alternative procedure but that isn't going far. Frankly it's right there in the regs and I see no doubt about the fact that we do not need to e-file. Any thoughts?

Related question - are folks paying as much attention to asaps since delivery is part of ASPPA Net? That's meant to be a neutral question but my asking it probably betrays my own opinion. :(

Ed Snyder

(4) File or Filed.
(i) For purposes of section 6011(e)(3) and these regulations only, an individual income tax return is considered to be “filed” by a tax return preparer or a specified tax return preparer if the preparer submits the individual income tax return to the IRS on the taxpayer's behalf, either electronically (by e-file or other magnetic media) or in non-electronic (paper) form. Submission of an individual income tax return by a tax return preparer or a specified tax return preparer in non-electronic form includes the transmission, sending, mailing or otherwise delivering of the paper individual income tax return to the IRS by the preparer, any member, employee, or agent of the preparer, or any member, employee, or agent of the preparer's firm.
(ii) An individual income tax return will not be considered to be filed, as defined in paragraph (a)(4)(i) of this section, by a tax return preparer or specified tax return preparer if the tax return preparer or specified tax return preparer who prepared the return obtains, on or prior to the date the individual income tax return is filed, a hand-signed and dated statement from the taxpayer (by either spouse if a joint return) that states the taxpayer chooses to file the individual income tax return in paper format, and that the taxpayer, and not the preparer, will submit the paper individual income tax return to the IRS. The IRS may provide guidance through forms, instructions or other appropriate guidance regarding how tax return preparers and specified tax return preparers can document a taxpayer's choice to file an individual income tax return in paper format.

Ed Snyder

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I missed this thread before because I don't file 945s, electronically or not, but I will offer an opinion about the ASAPs - I definitely don't notice them now that they are cluttered up in the new email format. For what it's worth, I get so much spam from ASPA these days, and the unsubscribe buttons are so ineffective, I'm thinking about blacklisting ASPA altogether. Not that that is your fault or your problem, but since I'm griping...

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