Utah § 59-10-514.1 - Definitions -- Requirement to file returns by electronic means -- Exceptions -- Waiver.
Full text of Utah Utah Code § 59-10-514.1 — Definitions -- Requirement to file returns by electronic means -- Exceptions -- Waiver., with citation guidance and answers to common questions.
§ 59-10-514.1. Definitions -- Requirement to file returns by electronic means -- Exceptions -- Waiver.
59-10-514.1.
Definitions -- Requirement to file returns by electronic means -- Exceptions -- Waiver.
Except as provided in Subsection (1)(b)(ii), "income tax return preparer" means an individual that prepares for compensation a return required to be filed by this chapter.
(ii)
"Income tax return preparer" does not include an individual who:
(A)
performs only one or more of the following relating to a return required to be filed by this chapter:
prepares a return required to be filed by this chapter:
(I)
of the individual's employer or an officer or employee of the employer if the individual is regularly and continuously employed by that employer;
(II)
of any person if that individual is a fiduciary for that person; or
(III)
for a taxpayer in response to a tax order issued to that taxpayer.
(c)
"Prepare" means to prepare a substantial portion or more of a return required to be filed by this chapter.
(d)
(i)
Except as provided in Subsection (1)(d)(ii), "qualifying return" means a return required to be filed by this chapter for any taxable year that begins on or after the January 1 described in Subsection (2)(c)(i).
(ii)
"Qualifying return" does not include:
(A)
an amended return; or
(B)
(I)
a return filed for any taxable year that begins before the first day of the current taxable year; and
Subject to Subsections (2)(b) and (c) and except as provided in Subsection (3), an income tax return preparer shall file all qualifying returns by electronic means if the income tax return preparer prepares in any calendar year beginning on or after January 1, 2005, a total of 101 or more returns required to be filed by this chapter.
(b)
(i)
For purposes of Subsection (2)(a), if two or more income tax return preparers are affiliated with the same establishment, the total number of returns required to be filed by this chapter that are prepared in a calendar year beginning on or after January 1, 2005, by all of the income tax return preparers that are affiliated with that establishment shall be included in determining whether an income tax return preparer prepares in a calendar year beginning on or after January 1, 2005, a total of 101 or more returns required to be filed by this chapter.
(ii)
For purposes of Subsection (2)(b)(i), in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may by rule determine the circumstances under which two or more income tax return preparers are affiliated with the same establishment.
(c)
If an income tax return preparer is required by this Subsection (2) to file all qualifying returns by electronic means, the income tax return preparer shall file those qualifying returns by electronic means:
(i)
beginning on January 1 of the first calendar year immediately following the day on which the income tax return preparer meets the requirements of this Subsection (2); and
(ii)
for all calendar years after the calendar year described in Subsection (2)(c)(i).
(3)
An income tax return preparer is not required to file a qualifying return by electronic means if:
(a)
a schedule required to be attached to the qualifying return cannot be filed by electronic means;
(b)
the taxpayer for which the qualifying return is prepared requests in writing that the income tax return preparer not file the qualifying return by electronic means; or
(c)
subject to Subsection (4), the commission waives for one or more qualifying returns filed by the income tax return preparer the requirement imposed by this section to file the qualifying returns by electronic means.
(4)
(a)
For purposes of Subsection (3)(c), the commission may waive for one or more qualifying returns filed by an income tax return preparer the requirement imposed by this section to file the qualifying returns by electronic means if the income tax return preparer demonstrates to the commission that it would be an undue hardship to file the qualifying returns by electronic means.
(b)
For purposes of Subsection (4)(a) and in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission shall by rule define the circumstances that constitute an undue hardship to file a qualifying return by electronic means.
Frequently Asked Questions About Utah § 59-10-514.1
What does Utah Code § 59-10-514.1 cover?
Section 59-10-514.1 ("Definitions -- Requirement to file returns by electronic means -- Exceptions -- Waiver.") is part of the Utah Code, the codified statutory law of Utah. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Utah § 59-10-514.1?
A common citation format is "Utah Code § 59-10-514.1" (Utah). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Utah law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Utah official source linked on this page or consult a licensed Utah attorney.
How does Utah § 59-10-514.1 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Utah can advise on how this section applies to you. Contact your state or local bar association for a referral.
