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Specified Tax Return Preparers Required to File Individual Income Tax Returns Using Magnetic Media (Us Internal Revenue Service Regulation) (Irs) (2018 Edition) The Law Library

Specified Tax Return Preparers Required to File Individual Income Tax Returns Using Magnetic Media (US Internal Revenue Service Regulation) (IRS) (2018 Edition) The Law Library presents the complete text of the Specified Tax Return Preparers Required to File Individual Income Tax Returns Using Magnetic Media (US Internal Revenue Service Regulation) (IRS) (2018 Edition). Updated as of May 29, 2018 This document contains final regulations on the requirement for "specified tax return preparers" to file individual income tax returns using magnetic media pursuant to section 6011(e)(3) of the Internal Revenue Code (Code). The final regulations reflect changes made to the law by the Worker, Homeownership, and Business Assistance Act of 2009. These regulations provide guidance to specified tax return preparers who prepare and file individual income tax returns. Unless an exception in these regulations applies, a tax return preparer who meets the definition of a "specified tax return preparer" must electronically file Federal income tax returns that the preparer prepares and files for individuals, trusts, and estates. These regulations provide a two-year transition period for certain specified tax return preparers. This book contains: - The complete text of the Specified Tax Return Preparers Required to File Individual Income Tax Returns Using Magnetic Media (US Internal Revenue Service Regulation) (IRS) (2018 Edition) - A table of contents with the page number of each section