Effective for filings made on or after January 1, 2011, New York City has added a new section to its filing rules, Section 17‑04, mandating that general corporation tax and unincorporated business tax returns must be filed electronically by preparers who prepared more than 100 tax documents during any calendar year beginning on or after January 1, 2009, and who prepared one or more such documents using tax software in any succeeding year; and by taxpayers who do not use preparers but use tax software to prepare their returns. The affected returns are the NYC GCT Forms NYC-4S, NYC-4SEZ and NYC- 3L; NYC Unincorporated Business Tax Forms NYC-204 and NYC-204EZ; and Form NYC-EXT, when used to request an extension for filing any of the other listed forms. Tax preparers who meet the criteria are not permitted to opt out; any taxpayer that wants to opt out will have to apply for a “hardship waiver” on the Department of Finance website (which seems to raise a question if the reason for requesting the waiver is lack of reliable access to the Internet).