Is it 10 or more of each type of return (PIT, trust & estates, corporate) or a combination of returns filed? A:
The e-filing requirement will be determined independently upon each type of return. If a preparer prepares 10 corporation tax returns and 10 individual returns, since neither number of returns is more than 10, neither has to be filed electronically. Estate and trust returns (PA-41) are not included in the e-file mandate and are not included in the count for determining number of returns filed for personal income tax.