What are the changes to the mandate for tax year 2008?
For tax years beginning on or after January 1, 2008, the income tax e-file mandate for tax return preparers now includes partnership returns (including Form IT-204-LL) and partnership extensions, in addition to personal income tax returns and extensions. Please note that a separate mandate applies for certain other tax documents filed on or after January 1, 2009. For more information on this mandate please see our FAQs for the e-file business mandate. • Who is subject to the e-file mandate? You are subject to the income tax e-file mandate for tax year 2008 if you are a tax return preparer who was subject to the income tax e-file mandate during a prior calendar year, or who: • Prepared more than 100 New York State original tax returns (personal income tax and/or partnership returns) for tax year 2007 in calendar year 2008, and • Uses tax software to prepare one or more New York State personal income tax and/or partnership returns, and/or personal income tax and/or partnership extensions
