New York – New e-Filing and Payment Compliance Chart


SALT Report 2101 – Due to the newly enacted e-file mandate for tax professionals, the New York Department of Taxation created a chart that details the filing and payment methods required for the following tax types:

  • Partnerships,
  • Fiduciaries,
  • Personal income,
  • Sales,
  • Withholding,
  • Corporate income,
  • Metropolitan commuter transportation mobility,
  • Petroleum business,
  • Highway use taxes, and
  • International Fuel Tax Agreement

The e-file mandate, which became effective January 1, 2013, affects tax professionals who prepare at least one tax document for more than 10 different taxpayers in a calendar year. Further, the mandate states that if you were subject to the e-file requirements in a previous year, you will remain subject to it even if you no longer meet the minimum threshold.

For Further Information

New York Department of Taxation and Finance – E-file Mandate and Filing/Payment Methods