Last fall, Congress passed the Worker, Homeownership, and Business Assistance Act of 2009 (Public Law 111-92).  This legislation includes a mandate on tax return preparers to e-file federal tax returns if they expect to file more than 10 individual income tax returns in any given year. This new federal mandate applies to tax returns filed on or after January 1, 2011.

Given the federal mandate and the inherent benefits of electronic filing, both in terms of cost avoidance and processing efficiencies, the Department of Revenue is considering proposing a similar mandate for Oregon individual tax returns that would mimic the federal requirement.  In addition, the department is considering proposing an electronic filing mandate for Oregon corporation tax returns that are subject to the federal mandate outlined in Treasury Decision 9363 effective November 13, 2007. The federal electronic filing mandate affects corporations that file more than 250 returns during the calendar year and that have assets of $10 million or more.

If the proposals move forward, they would be presented to the 2011 Oregon legislature for consideration. Before taking further steps, however, the department would appreciate hearing from you.  Please let us know if you have concerns about a state e-file mandate and specifically what issues this would cause. 

Please e-mail comments to prac.revenue@state.or.us with the subject line: “E-file mandate”.  We appreciate your input.  Thank you.

Steve Purkeypile

Personal Income Tax Policy

Oregon Department of Revenue