Bill > H3789

This bill mandates electronic filing of tax returns for certain tax return preparers and taxpayers. It defines key terms such as "authorized tax document," "tax return preparer," and "tax software." The bill requires tax return preparers who prepared more than 100 original tax documents in a calendar year, or prepared documents for more than 10 different taxpayers, to file all authorized tax documents electronically in subsequent years. It also requires taxpayers who use tax software to file their authorized tax documents electronically. The bill imposes penalties for failure to comply with the electronic filing requirements, and allows the tax commissioner to require electronic payment of tax liabilities. The provisions of the bill apply to tax years beginning on or after June 1, 2020.

Budget and Finance

https://malegislature.gov/Bills/191/H3789