Massachusetts efile letter

I have no direct experience with the state Taxachussets, but the states I have heard of pushing efiling state their requirements in numbers and not percentages. For example Alabama started out several years ago saying that if a preparer filed more than 100, they would for the coming tax season be required to efile. Next year I think it was 50 and then 25. Not that it mattered to me, since by that time I only filed several returns on paper, those not qualifying for federal efiling. Check with the state for their requirement. If they have no requirement, how can they use bullying tactics, or much less threaten? ChEAr$, Harlan Lunsford, EA n LA

They came out with a requirement two years ago in the form of TIR 04-30 (modified by TIR 05-22). The wording is vague, "The Department may require practitioners subject to the Electronic Filing Mandate of TIR 04-30 who have a high percentage of paper filers to retain documentation of their clients' preference for paper filing." I now have a special form EFO that has to be signed anytime someone paper files a return from my office. I did not receive the letter last year, which is odd because my filing practices have not changed and I filed the same numbers of efile vs. paper returns each year. I am meeting with the state this week and I'll let you know what they say about this. I am curious as to how others handle last minute filings if the client is not present to review their copy and sign the proper documents so you can efile their return. I've found that last minute filers are not the easiest to get information from and getting most of them to return the signature form before April 15 is pretty much impossible. I may be making a mountain out of a molehill here, but this letter bothers me because I am a big fan of efile and thought I efiled a large percent of returns. Bill B in Taxachusetts (yes you can call it that again)

Bill B wrote: (snipped....._

I see now on their web site the 100 return minimum requirement. And of course to keep record of those opting out. Actually since returns (with IRS at least) may be electronically filed up through October 15th, surely all taxpayers can sign the form for efiling. Unless a client is vehemently opposed to efiling, all my returns qualifying are filed that way which gives me an Ivory soap record: 99.4% pure. Keep on keeping on getting clients attuned to the new way of doing business. After all, you CAN teach an old dog new tricks. (You and me included! grin) ChEAr$, Harlan

p.s. the few communications I've ever had with Taxachusetts Dept of Revenue have all been poorly written, addressing taxpayer as if he should know better than try "that" with "them".