IT 2009-01 - Required Tax Preparer Use of Electronic Filing
for Tax Year 2009 Ohio Individual Income Tax Returns - Issued
Ohio Revised Code section 5747.082 requires
most "tax return preparers," defined below, to use
"electronic technology" in the transmission of client returns
beginning Jan. 1, 2010.
Specifically, paid tax preparers who filed more than 75 tax
returns during the 2008 calendar year or during any
subsequent year must, beginning on Jan. 1, 2010, use
electronic filing technology to file state income tax
returns. Acceptable methods of electronic filing include the
IRS federal and state e-file program, Ohio I-File, or Ohio
This requirement does not apply to paid tax preparers who,
during the previous calendar year, prepared 25 or fewer tax
For taxable year 2009, the tax commissioner will require tax
return preparers to use electronic technology only for filing
the IT 1040 Ohio individual income tax return. The law
provides that the tax commissioner may impose a $50 penalty
for each return above 75 that is not filed, but should have
been filed, by electronic technology.
This requirement does not apply to paid tax preparers who
filed 25 or fewer returns during the previous calendar year.
It also does not require that payments associated with
"original tax returns" be made electronically.
School district income tax returns, amended returns, and
electronic tax payments are also not currently part of this
R.C. 5747.082(A)(1) defines "electronic technology" as
meaning "electronic technology acceptable to the tax
commissioner under division (B) of the section." The tax
commissioner has ascertained that there are several
acceptable methods for electronically filing the year 2009
form IT 1040. They are:
The IRS federal/state e-file program. This
includes any of the tax software vendor products which the
tax commissioner has approved. Most of these products are
already in use by the tax professional community. The tax
commissioner anticipates approving many such products by
late autumn of this year. For a list of those
products which the tax commissioner approved for taxable
year 2009, visit approved software developers 2009.
I-File. This Web
based tool for filing state income tax returns has been
available to Ohio taxpayers since the 2002 taxable year.
Ohio eForms. Through
eForms, taxpayers can complete Adobe Acrobat versions of
all major state and school district income tax forms
online, much as one would on paper.
The department will work closely with tax professionals and
related professional organizations and trade associations
with respect to implementing the required electronic
technology filing. Any preparer can petition the tax
commissioner to opt out if the tax preparer can demonstrate
just cause. The tax commissioner is sensitive to issues that
may warrant opt-out consideration. However, merely not
wanting to participate does not constitute just cause.
With respect to taxable year 2009, regarding Ohio income tax
returns which the preparer should file using electronic
technology but does not: towards the end of calendar year
2010 the department will contact those tax preparers who
failed to comply with the new law and will inform them about
their failure and that repeated failure will result in
With respect to taxable year 2010, regarding Ohio income tax
returns which the tax return preparer is required to file,
but fails to file, by electronic technology: the department
will bill such tax return preparers for a reduced penalty
amount (the tax commissioner has not yet ascertained what
that amount will be).
With respect to taxable year 2011, Ohio income tax returns
which the tax return preparer is required to file, but fails
to file, by electronic technology: the department will bill
the full penalty of $50.
A list of frequently asked questions about this new
requirement can be found
Taxpayers with additional questions regarding the
department's administration of Ohio Revised Code section
5747.082 may visit the Contact us
section of our Web site and submit an inquiry.
Preparers are also encouraged to contact Electronic Filing
Manager Karen Fisk at (614) 466-0197.