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.
Tax Season Toolkit and Fast Tax Facts in One Handy Resource
FTB Guide: Real Estate Withholding Involving Multiple Sellers
There’s Still Time to Contribute to an IRA for 2014
10 Things That Accountants Didn’t Need to Worry about 10 Years Ago
California CPA Digital Version
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)