FAQs - Individual Income Tax Preparer Electronic Filing Requirement

What is the electronic filing mandate for Ohio income tax preparers? Why did Ohio decide to require tax preparers to file electronically? What is the basis for this filing mandate?Does the threshold associated with the electronic filing requirement refer to all returns filed during a given calendar year or just the returns that were filed electronically?When did the mandate begin?Who is exempt from filing electronically?Is there a way for the paid preparer to "opt out" of the Ohio electronic filing requirement?What type of reasons will be accepted for the tax preparer opt out form?What if my client objects to filing their tax return electronically?Is a tax preparer required to complete an IT WAIVER form when filing on behalf of a taxpayer who must file a paper return or requests to opt out of electronic filing? For example, the reason for the paper filing is due to personal identity theft or the taxpayer resides in a foreign country ( and is either a nonresident or part-year resident of Ohio) and tax software does not allow the Ohio tax return to be e-filed in that case? Are there penalties if I do not file electronically?What happens if I don't pay the penalty?What software do you recommend?How do I select a software product?As a preparer, do I have to submit any tests to the Ohio Department of Taxation?Do I have to register to file electronically in Ohio?Do I have to file my clients' Ohio income tax returns through the federal/state e-file program or may I use Ohio's electronic application?What type of hardware/software do I need to file electronically?Who do I contact if I have questions about the electronic filing program?Who do I contact if I have questions about my software or acknowledgements?Where can I find more information about the Ohio electronic filing program?What are some of the common errors that I may experience when filing electronically?Why is ODT requiring an e-mail address on electronically filed income tax returns?If I receive an email from ODT, how do I know it is legitimate and not a scam?Why is ODT requesting information from a taxpayer's driver’s license be entered when electronically filing an Ohio income tax return?Will a tax return be rejected if the driver's/state ID information or date of birth are not provided?