Well, in 2012 (for the 2011 tax filing season). if a tax preparer files more than 10 tax individual tax returns with the IRS they are required to be efiled unless:
1. Taxpayer doesn’t want to efile
2. IRS doesn’t allow the return to be efiled for some reason.
If returns are not efiled, form 8948 should be submitted with the filing copy to the IRS.
Now is also the time for preparers to get their Electronic Filing Identification Numbers from the IRS (EFIN). It is hard to electronically file a return without it (impossible, really!)
If your preparer is not efiling your returns, ask him why. I efiled every individual return that was allowed to be efiled by the IRS and the taxpayer wanted to be efiled. So if your preparer doesn’t do it, I certainly can. Call me at 818-317-6035 or email me at bstonercpa@sbcglobal.net and let’s talk about it.