Beginning in 2015, any business entity that files an original or amended tax return prepared by using a tax preparation software program will have to file electronically (e-file) with the FTB beginning January 1, 2015. A waiver may be obtained from the FTB if the business has certain technology constraints, would suffer undue financial burden by complying with the new law or can show circumstances that constitute reasonable cause to obtain a waiver. For more information, visit the FTB’s website.