Asked by J

Which of the following statements is correct regarding California's e-filing requirement?
California amended returns cannot be e-filed.
Tax preparers must e-file if they:
(1) prepare more than one individual income tax return, or
(2) 100 or more returns using tax preparation software.
Tax preparers must e-file if they:
(1) prepare more than 100 individual income tax returns, or
(2) one or more returns using tax preparation software.
Taxpayers may not opt out of e-file.

All Answers 1

Answered by GPT-5 mini AI
The correct statement is: Taxpayers may not opt out of e-file.

Explanation: If a preparer is subject to California's mandatory e-file rules (i.e., meets the preparer thresholds set by the Franchise Tax Board), the return must be filed electronically — the taxpayer cannot simply opt out and force a paper filing. Note that the preparer thresholds and other details can change, so check the California FTB guidance for the current year.