Current through Register Vol. 63, No. 9, September 1, 2024
(1) All paid tax preparers filing Oregon
personal income tax returns in this state are required to file them by
electronic means if the paid tax preparer is required to do so by federal law.
See 26 USC §
6011 and Treasury Regulation §301.6011-7
for the federal mandate and relevant definitions.
(2) Waivers.
(a) A waiver granted by the Internal Revenue
Service (IRS) pursuant to Treasury Regulation §301.6011-7(c)(1) or (2)
will be accepted by the department as a waiver to the mandate under section
(1). The paid preparer must notify the department in writing when such a waiver
is granted in accordance with the department's instructions.
(b) In addition to a waiver allowed under
subsection (a), the department may grant a waiver of the mandate in section (1)
if the following conditions are met:
(A) The
paid preparer requests a waiver in advance of the preparation of personal
income tax returns subject to the mandate in accordance with the department's
instructions; and
(B) The paid
preparer's facts and circumstances are such that complying with the mandate
would cause the paid preparer an undue financial hardship. The paid preparer's
refusal to purchase or use the requisite software or computer equipment does
not, in and of itself, satisfy the conditions for a waiver under this
subsection.
(c) When
circumstances warrant, the department may issue an administrative waiver of the
mandate in section (1) to a paid preparer or group of paid preparers when the
department determines it is necessary to promote the effective and efficient
administration of the tax system.
(3) This rule is effective January 1, 2012
and applies to tax returns filed on or after that date.
The publication(s) referred to or incorporated by reference
in this rule is available from the Department of Revenue pursuant to ORS
183.360(2) and
183.355(1)(b).
Stat. Auth.: ORS
305.100
Stats. Implemented: ORS
314.364
