HF 2009

as introduced - 83rd Legislature (2003 - 2004) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to taxation; income; modifying electronic 
  1.3             filing requirements; amending Minnesota Statutes 2003 
  1.4             Supplement, section 289A.08, subdivision 16. 
  1.5   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.6      Section 1.  Minnesota Statutes 2003 Supplement, section 
  1.7   289A.08, subdivision 16, is amended to read: 
  1.8      Subd. 16.  [TAX REFUND OR RETURN PREPARERS; ELECTRONIC 
  1.9   FILING; PAPER FILING FEE IMPOSED.] (a) A "tax refund or return 
  1.10  preparer," as defined in section 289A.60, subdivision 13, 
  1.11  paragraph (g), who prepared more than 500 Minnesota individual 
  1.12  income tax returns for the prior calendar year must file all 
  1.13  Minnesota individual income tax returns prepared for the current 
  1.14  calendar year by electronic means.  "Tax refund or return 
  1.15  preparer" does not include (i) an organization that meets the 
  1.16  requirements of section 501(c)(3) of the Internal Revenue Code 
  1.17  or (ii) an individual hired by such an organization for the 
  1.18  purpose of preparing tax returns. 
  1.19     (b) For tax returns prepared for the tax year beginning in 
  1.20  2001, the "500" in paragraph (a) is reduced to 250. 
  1.21     (c) For tax returns prepared for tax years beginning after 
  1.22  December 31, 2001, the "500" in paragraph (a) is reduced to 100. 
  1.23     (d) Paragraph (a) does not apply to a return if the 
  1.24  taxpayer has indicated on the return that the taxpayer did not 
  1.25  want the return filed by electronic means. 
  2.1      (e) For each return that is not filed electronically by a 
  2.2   tax refund or return preparer under this subdivision, including 
  2.3   returns filed under paragraph (d), a paper filing fee of $5 is 
  2.4   imposed upon the preparer.  The fee is collected from the 
  2.5   preparer in the same manner as income tax.  The fee does not 
  2.6   apply to returns that the commissioner requires to be filed in 
  2.7   paper form. 
  2.8      [EFFECTIVE DATE.] This section is effective for returns 
  2.9   filed for tax years beginning after December 31, 2003.