Return preparers must e-file in 2011 only if they anticipate filing 100 or more returns. On its website, IRS has announced a phase in of the requirement in the Worker, Homeownership, and Business Assistance Act of 2009 (WHBAA, P.L. 111-92) that after 2010 tax return preparers who expect to file more than 10 individual, estate, or trust returns must file them electronically. Under the relaxed rule, return preparers must file electronically in 2011 only if they anticipate filing 100 or more returns. Background. WHBAA provides that for returns filed after Dec. 31, 2010, IRS must require that any individual income tax return prepared by a tax return preparer who reasonably expects to file more than ten individual income tax returns in a calendar year must be filed on magnetic media (that is, filed electronically). For this purpose, an individual income tax return also includes income tax returns for estates and trusts. (Code Sec. 6011(e)(3)) Under pre-WHBAA law, IRS can't require any person to file electronically unless the person files at least 250 tax returns during the calendar year.   Phase in of electronic filing mandate. In a recent posting on its website, IRS has delayed the full imposition of the strict threshold under WHBAA for when electronic filing is required by a return preparer. While noting that Congress recently approved a federal e-file mandate for tax return preparers, based on recommendations from IRS, the Treasury Inspector General for Tax Administration and the Electronic Tax Administration Advisory Council, IRS announced that the requirement will not be fully implemented in 2011 but instead will be phased in with a more relaxed requirement applying for 2011. Haiti Relief Donations Qualify for Immediate Tax Relief. Taxpayers who itemize deductions on their 2009 return qualify for this special tax relief provision, enacted Jan. 22. Only cash contributions made to these charities after Jan. 11, 2010, and before March 1, 2010, are eligible. This includes contributions made by text message, check, credit card or debit card. For further discussion of this tax relief see the IRS News Release. Sales Tax on Vehicle Purchases. This above the line deduction phases out at $125,000 singles and $250,000 married and expires on 12/31/09.    Temporary Estimated Tax Relief for Small Businesses. For a tax year that begins in 2009, if an individual has adjusted gross income below $500,000 and more than 50% of that income comes from a small business, the individual will not incur a penalty for underestimating taxes if the payments made are equal to at least 90% of the tax liability for the year. For this provision a small business is defined as a business with fewer than 500 employees. As 2009 includes one more estimated payment in January, be aware that the 90% rule can help keep clients away from penalties for underestimating tax liability. Business standard mileage and other rates decrease for 2010. IRS has announced that the optional mileage allowance for owned or leased autos (including vans, pickups or panel trucks) is 50¢ per mile for business travel after 2009. That's 5¢ down from the 55¢ allowance for business mileage during 2009. Further, the rate for using a car to get medical care or in connection with a move that qualifies for the moving expense deduction is 16.5¢ per mile, down 7.5¢ from the 24¢ per mile allowance for 2009. If you would like to look through three full length articles on current tax issues click here.