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FEDERAL E-FILE MANDATES

8879
Taxpayers who e-file are required to electronically sign their return by selecting a five-digit Personal Identification Number (PIN). The PIN serves as the electronic signature and eliminates the requirement of mailing paper to the IRS.

1065
The IRS has mandated that all 1065 partnerships with 100 or more K1s must be filed electronically. A penalty of $50 per partner will be assessed for those not complying with the mandate. Certain waivers are available, but are very limited. See IRS Publication 1524 for additional details.

1120/1120S
The IRS has mandated that all 1065 partnerships with 100 or more K1s must be filed electronically. A penalty of $50 per partner will be assessed for those not complying with the mandate. Certain waivers are available, but are very limited. See IRS Publication 1524 for additional details.

990
The IRS has mandated that all 990 exempt organizations with assets of $10 million or preparers filing 250 federal 990 or 990PF returns must e-file. See IRS Publication 4206 for additional details.

If you fall into any of the mandates and do not currently e-file, you are required to apply with the IRS to obtain an EFIN. Complete the application at http://www.irs.gov/pub/irs-pdf/f8633.pdf or use IRS e-services to fill out the application online.