The Internal Revenue Service has sent out an advisory to tax prepar-ers and tax firms that do not have Electronic Filing Identification Numbers to obtain EFINs in order to meet the 2012 e-file mandate. Starting in January 2012, any paid preparer or firm that anticipates preparing and filing 11 or more Form 1040 series returns, Form 1041 returns, or a combination of them must generally do so through IRS e-file. The requirement marks the second phase of a law intended to boost the rate of e-filing. In 2011, the e-file mandate pertained to anyone preparing and filing 100 or more returns.
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