Form It-800 - Opt-Out Record For Tax Practitioners
ADVERTISEMENT
1IT-800
New York State Department of Taxation and Finance
Opt-Out Record for Tax Practitioners
(8/05)
Do not mail this form to the Tax Department.
General instructions
of reasonable cause. Use this form to keep a record of why the
return was not electronically filed.
Starting January 1, 2006, New York State Tax Law requires
individual income tax returns prepared by certain income tax
Part I must be completed by the taxpayer (both spouses if
preparers to be electronically filed (e-file) unless the taxpayer
filing a joint return) if they choose not to e-file. Part II must be
elects not to e-file or the tax preparer cannot e-file the return
completed by tax preparers for all returns which are not e-filed.
due to reasonable cause. The law provides for a penalty of $50
Do not mail this form to the Tax Department. Keep this form in
for each return that is not e-filed, unless the failure to e-file is
your records for three years. You must be able to present it to the
due to reasonable cause. Your client opting-out is an example
Tax Department upon request.
Part I: Taxpayer information
(To be completed by taxpayer(s) if they choose not to e-file.)
First name and middle initial
Last name
Your social security number
Spouse’s first name and middle initial
Last name
Spouse’s social security number
Mailing address
Apartment number
Telephone number
(number and street or rural route)
(
)
City, village, or post office
State
ZIP code
I elect not to e-file my tax return.
Reason
):
(optional
Taxpayer’s signature:
Date:
(When taxpayers are married filing jointly, both spouses need to sign.)
Spouse’s signature:
Date:
Part II: Tax preparer information
(To be completed by tax preparer for all returns that are not e-filed.)
I am not electronically filing this taxpayer’s 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
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial