The Virginia Department of Taxation has implemented certain requirements to streamline the process of filing individual income tax returns, focusing on the efficiency and accuracy of electronic submissions. Among these guidelines is the stipulation for tax preparers who manage 50 or more individual returns annually, mandating that these returns be submitted electronically via e-File. This method not only expedites the processing of returns but also significantly reduces the potential for errors and the overall cost of processing. Recognizing, however, that specific circumstances may render this electronic requirement burdensome or impractical for some preparers, the VA Form 8454P, officially titled the "Paid Tax Preparer Hardship Waiver Request," becomes a critical tool. This form permits tax preparers to formally request a waiver from the mandatory electronic filing (e-File) if it poses an undue hardship. To do so, preparers must outline in writing their need for an exemption, providing clear evidence of the hardship faced. The Tax Commissioner, vested with the authority to grant such waivers, evaluates these requests, with responses typically issued within 45 days of receipt. The specifics necessitated on the form include the preparer’s or firm's name, identification numbers (FEIN/PTIN/SSN), contact information, and a reasoned argument for the requested waiver, accompanied by any supporting documents. Essentially, the VA Form 8454P embodies a consideration for flexibility within the regulatory framework, ensuring that tax preparers can seek relief when the shift to digital poses significant challenges.
| Question | Answer |
|---|---|
| Form Name | Va Form 8454P |
| Form Length | 1 pages |
| Fillable? | No |
| Fillable fields | 0 |
| Avg. time to fill out | 15 sec |
| Other names | VA8454P_2011(1) virginia corporate tax hardship waiver form |
Virginia Department of Taxation
Paid Tax Preparer Hardship Waiver Request
TAXABLE YEAR _____ |
VA FORM 8454P |
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Tax preparers who file 50 or more individual income tax returns are required to
The Tax Commissioner has the authority to waive the requirement to file electronically upon finding that the requirement would cause an undue hardship for the tax preparer. The tax preparer must request in writing a waiver and clearly demonstrate the nature of the undue hardship. Hardship waiver requests shall be responded to within 45 days of receipt.
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Preparer’s or Firm’s Name |
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FEIN/PTIN/SSN |
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Contact Person |
Telephone Number |
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Street Address |
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City |
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Zip Code |
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Authorized Signature |
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Date |
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A hardship waiver is being requested for the following reason (attach supporting documentation):
FAX TO:
(804)
Mail to:
Virginia Department of Taxation
Hardship Waiver Request
P.O. Box 27423
Richmond, Virginia
Rev. 12/2011