Code Section 6011(e)

Code Section	Effective Date	Name of Act	Name of Provision
6011(e)	12/31/2010	The American Recovery and Reinvestment Act of 2009 (Public Law 111-5)²⁹⁷	Expansion of Electronic Filing by Return Preparers

Expansion of Electronic Filing by Return Preparers

Explanation of Provision

The provision generally maintains the current rule that regulations may not require any person to file electronically unless the person files at least 250 tax returns during the calendar year. However, the proposal provides an exception to this rule and mandates that the Secretary require electronic filing by specified tax return preparers. ‘‘Specified tax return preparers’’ are all return preparers except those who neither file nor reasonably expect to file more than ten individual income tax returns on behalf of clients in a calendar year. The term ‘‘individual income tax return’’ is defined to include returns for estates and trusts as well as individuals.

²⁹⁷ H.R. 3548. The bill passed the House on the suspension calendar on September 22, 2009. The Senate passed the bill with an amendment on November 4, 2009. The House agreed to the Senate amendment on the suspension calendar on November 5, 2009. The President signed the bill on November 6, 2009. For a technical explanation of the bill prepared by the staff of the Joint Committee on Taxation, see Technical Explanation of Certain Revenue Provisions of the ‘‘Worker, Homeownership, and Business Assistance Act of 2009’’ (JCX 44–09), November 3, 2009.

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