Pennsylvania – e-File Mandate for Third-Party Preparers

SALT Report 3039 – The Pennsylvania Department of Revenue issued guidance regarding the electronic filing requirements for third-party return preparers who file 11 or more sales and use tax returns per year. Under the provisions of 72 P. S. § 10, a Continue reading Pennsylvania – e-File Mandate for Third-Party Preparers

Pennsylvania – Amended Payment, Filing, and Audit Provisions

SALT Report 2755 – Recently enacted legislation in Pennsylvania amends certain electronic payment and filing requirements, and prohibits audit related contingent fee contracts. Effective January 1, 2014 all tax payments of $1,000 or more made by individuals must be made Continue reading Pennsylvania – Amended Payment, Filing, and Audit Provisions

New York – Guidance Regarding e-File Mandate for Tax Return Preparers

SALT Report 2571 – The New York Department of Taxation issued a tax bulletin that discusses who is subject to the new e-file mandate for tax return preparers. The bulletin states that tax preparers, both in and out of New Continue reading New York – Guidance Regarding e-File Mandate for Tax Return Preparers

New York – Changes to the Tax Preparer E-file Mandate

SALT Report 1954 – The New York Department of Taxation and Finance reminds tax preparers that the e-file mandate threshold has changed to include tax preparers who have prepared at least one authorized tax document for more than 10 different taxpa… Continue reading New York – Changes to the Tax Preparer E-file Mandate