Handbook for Electronic Filers of Individual Income Tax Returns. Tax Year 2001

摘要

The Kentucky Revenue Cabinet (KRC) joined with the Internal Revenue Service (IRS)in 1994 to offer electronic filing of federal and state individual income tax returns. The Federal/State Electronic Filing Program allows taxpayers to file both their federal and state returns electronically through their tax preparer. This program is an effort to provide 'one-stop shopping' for all tax preparation and filing. Taxpayers, tax practitioners, and KRC all benefit from electronic filing. The program was offered to all Kentucky taxpayers during the 2001 filing season, over 404,400 returns have been received to date. This represents an increase of 21.5% from 2000. IRS Publication 1345, Handbook for Electronic Filers of Individual Income Tax Returns, identifies IRS procedures and requirements for federal/state electronic filing. All rules, regulations and requirements governing tax preparers, transmitters, and originators of returns put forth by the IRS are used by KRC. Publication KY-1345, Kentucky Handbook for Electronic Filers of Individual Income Tax Returns, is to be used in conjunction with IRS Publication 1345.