If a tax return preparer files more than 10 individual tax returns in 2012, he or she must prepare the returns electronically. But tax pros can secure a “hardship waiver” when circumstances dictate. Initially, the IRS said such waivers would be extremely rare.
But a new Treasury Inspector General for Tax Administration report indicates it will be more flexible than first thought. (TIGTA Ref. No. 2012-40-010, 12/20/11)