Question

To which of the following federal tax return filers does the e-file requirement NOT apply?

A) Audrey, an enrolled agent, preparing a tax return for a client.
B) Bob, who is filing a tax return as a fiduciary.
C) Shirley, a CPA, who is filing a client's tax return.
D) Tom, a registered tax return preparer, filing a federal tax return for a client.

Answer 1

The e-file requirement does not apply to Bob, who is filing a tax return as a fiduciary, assuming he is not a tax professional and is acting in his personal capacity.

Step-by-step explanation:

The e-file requirement typically applies to tax preparers who file a specified number of returns in a year. This electronic filing system is designed to improve efficiency and accuracy in tax processing. However, the e-file mandate does not apply to individuals who are not tax professionals, serving in a personal capacity.

Given the choices:

• Audrey, an enrolled agent, preparing a tax return for a client.
• Bob, who is filing a tax return as a fiduciary.
• Shirley, a CPA, who is filing a client's tax return.
• Tom, a registered tax return preparer, filing a federal tax return for a client.

The correct answer is Bob, who is filing a tax return as a fiduciary, is not subject to the e-file requirement assuming he is not a tax professional and is acting in his personal capacity in filing a tax return as a fiduciary.