How will I prove that returns that were not e-filed were due to reasonable cause and not due to willful neglect?

We will provide an opt-out form for you to record the reason the return was not e-filed. This form would be retained with a copy of your client's return in your files. More.

Reasonable cause includes, but is not limited to: a. A taxpayer’s election not to electronically file an acceptable original individual income tax return by filing a signed paper original individual income tax return (opt-out) will show proof the returns were filed due to reasonable cause. B.

Any electronically prepared original individual income tax return that cannot be filed or transmitted electronically by the tax preparer, or any original individual income tax return that cannot be accepted by the Department. Willful neglect includes, but is not limited to: a. Intentional failure to comply with the AL E-File mandate regulations.

B. Lack of knowledge that the mandate exits and/or lack of understanding the regulations. More.

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