Tax preparers always have the option of filing a paper return for their clients.

Select one:

a$.$ Correct: There is no limitation to the method of return delivery at any stage of the filing process.

b$.$ Somewhat Correct: Preparers who prepare less than eleven $(11)$ returns during the year do not need to abide by the e$-$File mandate. Preparers can also apply for a waiver from the mandate for a number of reasons. Clients can also request paper$-$filing of their returns and the preparer can oblige, as long as they disclose this with Form $8948.$

c$.$ Incorrect: The preparer can never file paper returns. This can only be done by the client.

d$.$ Correct: The preparer always has the option of filing paper returns without restriction, and this method is preferred over electronic methods because it is more accurate.