Electronic Filing - Ohio Department Of Taxation

2011 ELECTRONIC FILING--MANDATING ELECTRONIC FILING

Mandate Highlights

On June 24, 2008 Governor Strickland signed into law, House Bill 562 mandating electronic filing for personal in-

come tax returns.

The mandate states that paid tax preparers who file more than 75 tax returns during the calendar year, or during

any subsequent year, must use electronic filing technology to file state income tax returns. Although included in

this mandate, the department has excluded school district and amended income tax returns from the electronic

mandate this year.

Waiver Exceptions- You do not have to submit an IT Waiver if any of the following scenarios applies;

•

you will be filing less than 76 paper returns during the year

•

you filed less than 26 returns last year

•

you cannot file the federal return electronically (either because it rejected or because of software or IRS limi-

tations)

•

the return requires a PDF attachment (such as a K-1, other states' tax returns etc.) that your software does

not support or

•

the return requires a PDF attachment (such as a K-1, other states' tax returns, etc) but you want to file paper

return so your clients won't receive correspondence from the department requesting additional information

Listed below are the most frequently asked questions (FAQs) regarding the electronic filing mandate. Please visit

our website for a complete list of FAQs.

Frequently Asked Questions

I cannot file electronically this year; may I opt out of the electronic filing mandate?

Yes, although the mandate applies to all paid preparers, there are situations in which a preparer cannot comply

with the mandate. To opt out of the e-File mandate, please complete and submit form

IT EF OPT

OUT. Re-

quests will be reviewed and approved on a case by case basis.

My client doesn’t want to file electronically; Can they opt out this year?

Yes, a taxpayer who does not want to file their return electronically may sign the taxpayer waiver, form

IT WAIV-

ER. They must sign and attach the waiver to their paper Ohio income tax return.

My client qualifies for one or more of the refundable business credit. Do I have to file the return electron-

ically?

In the case where your software company supports the refundable business credits on an electronic income tax

return you may enter the K-1 information and claim the pass-through entity credit. However, due to the technolo-

gy challenges of attaching PDF files to an electronic return, and due to the limitations of legacy e-File, you may

file a paper return when you are required to attach a certificate or if your software company does not support an

electronic K-1.

My client qualifies for the manufacturing grant credit. Do I have to file the return electronically?

Most software companies support the manufacturing grant credit on an electronic income tax return. However,

due to the technology challenges of attaching PDF files to an electronic return, and due to the limitations of legacy

e-File, you may file a paper return when you are required to attach a certificate or if your software company does

not support this credit.

Electronic Filing - Ohio Department Of Taxation - 2011 Page 9

Related Articles

Related forms

Related Categories