New York – Guidance Regarding eFile Mandate for Businesses

SALT Report 2570 – The New York Department of Taxation issued a tax bulletin regarding the types of business who are now subject to the e-file mandate. For example:

If you are a partnership, you must e-file all tax documents if you:

  • Prepare tax documents yourself without the assistance of a tax professional,
  • Use approved e-file tax software to prepare your return or extension, and
  • Have broadband Internet access

If you are a corporation, you must e-file all tax documents if you:

  • Prepare tax documents yourself without the assistance of a tax professional
  • Use approved e-file tax software to prepare your return, or use a computer to prepare, document, or calculate an extension or estimated tax payment, and
  • Have broadband Internet access

If you are a sales tax vendor, required to make estimated payments under the petroleum business tax, or are required to file quarterly returns under the International Fuel Tax Agreement, you must Web File all tax documents if you:

  • Prepare tax documents yourself without the assistance of a tax professional,
  • Use a computer to prepare, document, or calculate the required filings or related schedules, and
  • Have broadband Internet access

In addition, all quarterly returns for beverage container deposits and the New York City taxicab and hail vehicle trip tax must also be Web Filed.

The bulletin also addresses the documents and payments that are subject to the e-pay mandate, how to use the e-file system, and the penalties that will be imposed for failure to follow the mandate.

For Further Information

New York Department of Taxation and Finance – Tax Bulletin MU-210