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DOR > Tax Professionals > Law Impacts Practitioners - eFile Mandate Law Impacts Practitioners - eFile Mandate

Paid preparers who file 100 or more Indiana individual income-tax returns must file those returns electronically.

Electronically filed returns can be processed more quickly and efficiently than paper returns, resulting in fewer errors and quicker refunds to taxpayers.

Most preparers – 7 out of 10 – already file electronically.

To help tax practitioners more easily comply with the electronic filing mandate, the Department has decided to accept part-year/full-year nonresident and reciprocal-state nonresident income-tax returns via 2D barcode or paper format for the 2009 filing season. However, beginning with the 2010 filing season, all IT-40PNR and IT-40RNR returns must be filed electronically.

Also, a paid preparer’s client may refuse to allow his or her income-tax return to be filed electronically. In order for the preparer to avoid being penalized for not filing the tax return electronically, a completed Form IN-OPT must be signed by the client, and the paid preparer must keep this form on file for five years.

A penalty of $50 for each return not filed in an electronic format, with a maximum penalty of $25,000 per calendar year, will be imposed on a professional preparer beginning with the 2011 filing season.

If you have any question, please call (317) 233-4017.

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