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If you prepare returns in any of the states listed below, you should be aware of the state's e-file requirements before preparing your client's tax returns.
To learn more about the requirements, click on the state name below to go to that state's Web site.
New for TY08 NY Individual and Partnership returns Income tax mandate for tax return preparers The income tax mandate for tax return preparers now includes partnership returns and partnership extensions in addition to income tax returns and extensions for tax years beginning on or after January 1, 2008. You must e-file all individual income tax and partnership returns and extensions beginning on January 1, 2009, if you were subject to the mandate in a prior year, or if you: Penalties A penalty applies to each return or extension that you fail to e-file, unless the taxpayer opts out of e-filing or you have other reasonable cause for failure to comply.
E-Verify is the supposed silver-bullet of immigration enforcement.
Despite its serious and unsolvable problems, the House Judiciary Committee was going to have a markup today on the Legal Workforce Act (LWA) that would mandate E-Verify for all new hires in the United States.