After an extensive review that included significant public input, the Internal Revenue Service announced in January 2010 a fundamental change in how the agency will regulate the tax return preparation industry.

Under this change, the IRS will implement new regulations and procedures that will better serve taxpayers, tax administration and the tax professional industry.

• Tax preparers who prepare 100 or more individual or trust returns in 2011 will be required to e-file.

• Tax preparers who prepare 11 or more individual or trust returns in 2012 will be required to e-file.