Form It-800 - Opt-Out Record For Tax Practitioners
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1IT-800
New York State Department of Taxation and Finance
Opt-Out Record for Tax Practitioners
(12/06)
For Tax Year 2006
Do not mail this form to the Tax Department.
form if the client is opting out of e-file, or if there is other reasonable
New for 2006
cause why the return cannot be e-filed.
If you are a return preparer who is subject to the e-file mandate,
If the client is opting out of e-file:
you must also e-file your clients’ Forms IT-370. If your e-file software
does not support the e-filing of extensions, you must e-file them
The client must complete Part 1. If it is a joint return, both spouses
directly on the Tax Department Web site at
must sign. The return preparer must complete Part 2.
Separate Forms IT-800 are required if your client opts out of e-filing
If there is other reasonable cause for not e-filing:
both the extension and the tax return.
The client is not required to sign Form IT-800. The return preparer
This form is not required if your approved New York e-file software
must complete Part 2.
does not support the e-filing of a required attachment (e.g.,
Exception: This form is not required if your approved New York State
Form IT-248, Claim for Empire State Film Production Credit).
e-file software does not support the e-filing of a required attachment
General instructions
(e.g., Form IT-248, Claim for Empire State Film Production Credit).
A separate Form IT-800 is required if the taxpayer opts out of an
Starting January 1, 2006, individual income tax extension requests
extension request and a subsequent tax return.
and returns prepared by certain income tax preparers must be
electronically filed (e-file) unless the taxpayer elects not to e-file or
Do not mail this form to the Tax Department. Keep this form for
the tax preparer cannot e-file the extension request or return due to
your records for three years. You must be able to present it to the
reasonable cause. The tax preparer must complete and retain this
Tax Department upon request.
Part 1: Taxpayer information
(to be completed by taxpayer(s) if opting out of e-file)
First name and middle initial
Last name
Your social security number (SSN)
Spouse’s first name and middle initial
Last name
Spouse’s SSN
Mailing address
Apartment number
Telephone number
(number and street or rural route)
(
)
City, village, or post office
State
ZIP code
Mark an X in only one box below:
I elect not to e-file my extension request.
Reason
):
(optional
I elect not to e-file my return.
Taxpayer’s signature:
Date:
(When taxpayers are married filing jointly, both spouses need to sign.)
Spouse’s signature:
Date:
Part 2: Tax preparer information
(to be completed by tax preparer for all extension requests and tax
returns that are not e-filed )
I am not electronically filing this taxpayer’s extension request or tax return due to reasonable cause.
Explanation:
Paid preparer’s signature
Date
Paid preparer’s name
SSN/PTIN
Firm’s name
Employer identification number
(if applicable)
Street address
Telephone number
(
)
City
State
ZIP code
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