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Introduction

SECTION 9. DOCUMENTING A

Internal Revenue Bulletin 2010-51 · 2026-10-03 edition · updated 2026-10-04 · United States

TAXPAYER’S CHOICE TO FILE IN PAPER FORMAT

.01 Section 301.6011–6(a)(4)(i) provides that an individual income tax return is considered to be filed by a tax return preparer or a specified tax return preparer if the preparer submits the tax return to the IRS on the taxpayer’s behalf, either electronically (by e-file or other magnetic media) or in non-electronic (paper) form, and that submission of an individual income tax return by a tax return preparer or a specified tax return preparer in non-electronic form includes the direct or indirect transmission, sending, mailing or other

December 20, 2010 881 2010–51 I.R.B.

ically and choose to file my return on paper forms. My preparer will not file my paper return with the IRS. I will file my paper return with the IRS myself. I was not influenced by [INSERT PREPARER’S NAME] or any member of [INSERT “his” or “her”] firm to sign this statement. .05 The written statement containing the taxpayer’s choice to file in paper format should not be attached to the taxpayer’s individual income tax return. This statement should be retained by the tax return preparer.

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▸Contents — Internal Revenue Bulletin 2010-51
Internal Revenue Bulletin 2010-51

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