Last year, the tax practitioner community communicated to the FTB that there was no permanent waiver of the mandatory e-pay requirement for taxpayers who have a permanent physical or mental impairment that prevents them from using a computer. In response to these concerns, the FTB determined that it could handle these permanent waiver requests administratively. Now taxpayers subject to the mandatory e-pay requirement can request a permanent waiver of the requirement. To do so taxpayers must submit FTB 4107, Mandatory e-Pay Election to Discontinue or Waiver Request, with a signed physician’s affidavit that a permanent physical or mental impairment prevents the taxpayer from using a computer. The FTB will inform the taxpayer in writing whether the request for a permanent waiver is approved or denied.
This entry was posted
on Thursday, April 26th, 2012 at 4:37 pm and is filed under CalCPA Buzz.
You can follow any responses to this entry through the RSS 2.0 feed.
You can leave a response, or trackback from your own site.
California CPA Digital Version
Summary of Federal Income Tax Changes for 2014 [PDF]
Following a Federal Determination for Research Credit Cases
IRS Seeks Applications for the Advisory Council
Senior Head of Household Credit Information
CalCPA Update on News & Events Find more resources at www.calcpa.org
Sound Off About BUZZ! Post your comments and questions about BUZZ items on this page or e-mail firstname.lastname@example.org.
Subscribe to CalCPA Buzz by Email
Subscribe in a reader
What's a reader?
Watch the video tutorial on CalCPA's website. (CalCPA members only)