Is there a waiver process allowing a tax preparer to be exempt from the mandatory electronic filing or 2-D bar code requirements?
Yes. A tax preparer may request a waiver if they demonstrate the requirements place an undue hardship on them. The waiver is requested by writing the Tax Commission and must state the reasons the preparer believes he or she should be granted the waiver. The Tax Commission may waive the requirements for a period of time, usually one year.