Utah E-file Mandates
March 16, 2010 – 11:05 amA tax return preparer, or two or more tax return preparers affiliated together in the same establishment, who prepare 101 or more individual income tax returns, must submit all individual income tax returns electronically or use 2D barcode technology.Exceptions: Taxpayers who elect out of electronic filing or 2D barcode technology, returns that include a schedule that cannot be electronically filed or by 2D barcode, and undue hardship on the tax return preparer.
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