is there a form that needs to be filled out if a client requests not to efile and do a paper return?
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Try 8948.
That should do it.Evan Appelman, EA -
And here is the opt-out form if the client wants to paper file:
Date:___________ RE: Federal Income Tax Return for Tax Year 2010
Our Federal Tax Return Preparer whom is (Preparer Name)has informed me that he may be required to electronically file our 2010 Individual Federal Tax Return Form 1040 if he files it with the Internal Revenue Service on our behalf.
We DO NOT want to file the return electronically and choose to file my or our return on paper forms. My preparer named above will NOT file my or our paper return with the Internal Revenue Service, and I or We will file and mail the return to the IRS ourselves.
In addition I or We hereby assume full responsibility for filing and mailing the said return for 2010 to the IRS to comply with Internal Revenue Service Regulations for timely filing.
I or We was NOT influenced by (Name of Preparer)or any member or associate of his firm to sign this statement
Client Signature Client SSN DateJGComment
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efile
individuals filing there own returns do not HAVE to e-file do they?Comment
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If it's not clear from replies 2 and 3, there are two separate items involved: Form 8948 which goes to the IRS, and a separate statement which must be signed by the client and kept by the paid preparer.Comment
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Making things perfectly clearer
AGREED!
And it should be noted that the Form 8948 must be filed with any paper return prepared by a "specified tax return preparer" (that's most of us!).
And to elaborate on the observation by Gary2....the two separate items involved are to a large extent of the CYA category. The Form 8948 provides the IRS an explanation as to why the return was not efiled, and the "statement" confirms the idea did not originate with the tax preparer.
Yup - a very brave new world out there!!
FEComment
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Your state may differ ...
New York now has a personal e-file mandate. An individual doing his own state taxes by computer MUST e-file if he can http://www.tax.ny.gov/pit/efile/efil...ndividuals.htmComment
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I can think of several reasons, not the least of which is that the IRS doesn't want to encourage opting out by including boilerplate on the form. But the main reason is that the 8948 as it currently stands doesn't require any signatures, and hence can be e-filed without the need of an 8453 attachment. The opt-out form requires a signature, and the IRS has decided that they can rely on spot checks rather than having more paperwork submitted through the 8453 route. Even if they chose the 8453 route, the preparer would still want to keep a copy of the signature for their own protection.
Also, since the 8948 can be used for reasons other than taxpayer opt-out, it could be very confusing to the taxpayer who has to sign the opt-out.Comment
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Other issues than personal choice
True!
Last year I had a couple of situations that "would have" required a Form 8948 with the current efiling rules in place.
Example A was EIN problem (acknowledged by employer) that resulted in all employees of that firm being automatically rejected due to "matching" considerations.
Example B was related to issues with dependents, i.e. efiled return would be rejected since "claim" was already made to legit dependent. A paper return (with same facts) had to be submitted instead.
To me, it looks as if the IRS is slowly closing the door on not efiling. The first step is to come after the preparers, who now better have a darn good (and proveable!) reason for not efiling their client returns.
FEComment
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