EA Exam Course: IRS E-File Mandate Basics: 10-Return Rule, Firm Aggregation, and Exemptions
Автор: Enrolled Angel
Загружено: 2026-03-10
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Описание:
EA Exam Prep Course — Part 3: Representation
Unit 3.12: The IRS E-File Program
Lesson 1: E-File Mandate Basics: Who Must E-File and When Firms Hit the Threshold
0:00 Intro
0:05 E-File Basics
0:28 Section 2
0:54 Aggregate
1:18 Foreign preparer vs Fiduciary
1:45 Form 8948
2:12 When Paper Happens
2:42 Practice Questions
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