CA law forces Tax Practitioners to E-file if they prepare more than 100 tax returns! California law requires tax practitioners who prepare more than 100 California individual income tax returns annually and prepare one or more using tax preparation software to e-file all personal income tax returns. This measure reduces tax return processing costs for the State.
For the purposes of this law, an "Income Tax Preparer" is defined as a person who prepares, in exchange for compensation, or who employs another person to prepare, in exchange for compensation, any return for the tax imposed. This means, even if a person in your employ or one of your offices prepares less than 100 returns, if the total of all tax returns prepared from multiple offices equals more than 100 and tax preparation software is used for one or more returns, all acceptable returns prepared are required to be e-filed |