Amish Return Preparer Seeks Hardship Waiver Under E-Filing Regs

September 10, 2021

I am commenting on the Proposed Reg-102951-16. This effects Regs 301.6011, 301.6012, 1.6037, 1.6045, 1.6050 and more. The proposed regs would require most payroll forms 941 and W-2s, various 1099 and other information forms be filed electronically.

I am an Amish tax preparer. Most Amish churches have tenants and teaching that prohibit having internet access or the technology required to e-file.

Most Amish businesses are smaller. The 250 return threshold did effect most of our clients. However, several of our clients may be effected by the 100 return threshold, the 10 return threshold will impact almost all of our business clients. Should these regulations go into effect it would place a hardship on us, as a tax preparer. As a follower of our churches tenets or teaching we would be unable to prepare and file the required information returns for our clients.

Under the proposed regulations, the IRS could grant a hardship waiver, but the proposed regs are vague on the process to apply for this waiver. My suggestion is to administratively allow the TAXPREPARER to be granted a hardship waiver for the information forms he is required to prepare for his clients, if he does not have internet access because of his religious beliefs. This could be a yearly application that would cover all the required information forms the tax preparer is required to prepare for his clients, or it could be permanent, with revocation if the Tax Preparer demonstrates ability to e-file.

Form 1040 currently has a form 8948 (Explanation for not filing electronically). Could a similar form be used when filing forms 1065, 941 and 1096s to explain why we are not filing electronically?

Respectfully submitted,

Christ K. Blank
Tax accountant
BLANK'S TAX SERVICE
Kinzers, PA
(717) 442-8458