How do I determine if I meet the 100 return threshold and am subject to the e-file mandate?
Count the original individual income tax and partnership returns that you prepared for tax year 2007 in calendar year 2008. Use the combined total for these filings. You are not required to include extensions, amended returns, or returns filed for prior years when you are determining whether or not you meet the 100 return threshold for the income tax e-file mandate. Please note that even though you are not required to count extensions to determine if you are subject to the income tax e-file mandate, once it is determined that you are subject to the e-file mandate you must also e-file extensions. Also, once you are subject to the mandate, you remain subject to it for subsequent years, regardless of the number of returns that you prepare.
