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Frequently Asked Questions - Tax Practitioners

W-2 and WH-3 Electronic Filing

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eFile Mandate

If you have additional questions not answered in this section, please call (317) 233-4017.

  • To whom does the eFile mandate apply?

    In calendar year 2013 the eFile mandate applies to any professional preparer who filed 50 or more Indiana returns for individuals in the previous tax year. In 2014 the limit is 10. The mandate states the current year tax returns must be filed electronically.

  • If I am part of a firm, how do I determine if the mandate applies to me?

    The mandate will apply to the firm as a whole. Any returns filed from the firm are subject to the mandate. If an individual who is employed by the firm also has a private practice with more than the mandated number of returns, the individual is required to eFile.

  • What is the penalty for failure to comply with the eFile mandate?

    A penalty of $50 per return up to a maximum of $25,000 per calendar year may be imposed.

  • What if my clients refuse to allow me to file their returns electronically?

    Indiana state law requires those practitioners who are affected by the mandate to file their returns electronically. Other states’ practitioners have been successful in such situations by telling their clients up front, before conducting any work for them. Form IN-OPT may be signed by the taxpayer in those rare instances where electronic filing is refused. This form must be retained by the practitioner for three years.

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