Starting January 1, 2012, the IRS requires all paid preparers who anticipate preparing and filing 11 or more individual returns during a calendar year to e-file those returns. Members of firms must count returns in the aggregate. A summary of the new requirements appears in the IRS Most Tax Return Preparers Must Use IRS e-file webpage.
The measures are intended to help protect taxpayers from incompetent and unethical preparers, promote greater tax law compliance, and increase confidence in the tax system.
Note that any link in the information above is updated each year automatically and will take you to the most recent version of the document at the time it is accessed.