Which a preparer is not required to e-file returns?
a. Incorrect. Because the preparer expects to file 11 or more income tax returns for individuals, the returns must be e-filed.
b. Incorrect. The number of returns that an individual preparer anticipates filing does not control the e-file requirement as long as the preparer”s firm meets the requirement.
c. Incorrect. The e-file requirements for a preparer relate to both income tax returns for individuals and income tax returns for trusts and estates.
d. Correct. A preparer who expects to file fewer than 11 income tax returns for individuals does not have to e-file them; he or she can choose to
do so.