Sec. 2301. ELECTRONIC FILING OF RETURNS
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## SEC. 2301 ELECTRONIC FILING OF RETURNS ###
(a)In General Section 6011(e)(2)(A) is amended by striking “250” and inserting “the applicable number of”. ###
(b)Applicable Number Section 6011(e) is amended by striking paragraph
(5)and inserting the following new paragraphs: > > #### “(5) Applicable number > > > ##### “(A) In general > > For purposes of paragraph (2)(A), the applicable number shall be— > > > ###### “(i) > > except as provided in subparagraph (B), in the case of calendar years before 2021, 250, > > > ###### “(ii) > > in the case of calendar year 2021, 100, and > > > ###### “(iii) > > in the case of calendar years after 2021, 10. > > > ##### “(B) Special rule for partnerships for 2018, 2019, 2020, and 2021 > > In the case of a partnership, for any calendar year before 2022, the applicable number shall be— > > > ###### “(i) > > in the case of calendar year 2018, 200, > > > ###### “(ii) > > in the case of calendar year 2019, 150, > > > ###### “(iii) > > in the case of calendar year 2020, 100, and > > > ###### “(iv) > > in the case of calendar year 2021, 50. > > > #### “(6) Partnerships required to file on magnetic media > > Notwithstanding paragraph (2)(A), the Secretary shall require partnerships having more than 100 partners to file returns on magnetic media. ” > . ###
(c)Returns Filed by a Tax Return Preparer **[**[26 U.S.C. 6011](/us/usc/t26/s6011)**]** Section 6011(e)(3) is amended by adding at the end the following new subparagraph: > > ##### “(D) Exception for certain preparers located in areas without internet access > > The Secretary may waive the requirement of subparagraph
(A)if the Secretary determines, on the basis of an application by the tax return preparer, that the preparer cannot meet such requirement by reason of being located in a geographic area which does not have access to internet service (other than dial-up or satellite service). ” > . ###
(d)Conforming Amendment Section 6724(c) is amended by striking “250 information returns (more than 100 information returns in the case of a partnership having more than 100 partners)” and inserting “the applicable number (determined under section 6011(e)(5) with respect to the calendar year to which such returns relate) of information returns”. ###
(e)Effective Date **[**[26 U.S.C. 6011 note](/us/usc/t26/s6011)**]** The amendments made by this section shall take effect on the date of the enactment of this Act.
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Sec. 2301
ELECTRONIC FILING OF RETURNS
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