If a Utah individual income tax return cannot be filed electronically, does the tax preparer have to submit the return using software that produces a 2-D barcode?

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If a Utah individual income tax return cannot be filed electronically, does the tax preparer have to submit the return using software that produces a 2-D barcode?

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No. If a tax preparer submits all acceptable individual income tax returns electronically, the returns that cannot be submitted electronically do not need to be prepared using software that produces a 2-D barcode.

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