The following contains information on state electronic commerce programs covering electronic filing of personal income tax (PIT), business, sales, and motor fuel taxes, other offered or related services including 2-D barcoding, business registration services, web portal site development, and certain other EC initiatives.

NOTES:
-- there are notations for those states involved in Streamlined Sales Tax and the IRS-Modernized Fed-State 1120 (Corporate), Fed-State 1065 (Partnership), and Fed-State 1040 (Individual Income) programs.

--For additional information on the current electronic standards maintained for personal income, corporate income, partnership, sales, and payroll withholding, you must link to www.statemef.com.

--for a summary of current legacy Personal Income Tax (PIT) Electronic Filing Programs, see survey results.

-- for basic state electronic tax payment program information, see the EFT Summary (PDF document) on the FTA web page at: http://www.taxadmin.org/fta/edi/trend.ssi

-- Also, beginning in 2003 the IRS provided states that participate in the Joint FedState E-File Program the capability to permit Electronic Return Originators (EROs) to send PIT State-Only Returns (i.e. without an accompanying federal return). States that are taking advantage of this additional capability are marked "STATE ONLY".

-- There is an entry for each state marked "Mandates" - this covers e-file as well as other technologies such as barcoding.

To Provide Corrections or Updates Contact: jonathan.lyon@taxadmin.org

Back to Technology/E-File page

Alabama	Ed Cutter ecutter@revenue.state.al.us	Current programs for electronic commerce: Offered Modernized Fed-State 1120 E-file in 2007 and 1065 E-file in 2008 Free online Internet or Telefiling for business taxpayers filing Alabama income tax withholding returns; payment via EFT Web filing, including File Import and File Upload, for sales, use and various other transaction taxes; Telefile and Third party filing also available; payment via EFT FedState E-File/PIT Return Filing (STATE ONLY) On-line PIT filing 3rd Party Vendor web links available Credit card pay option for PIT E-filers 2-D Barcoding for PIT Online business registration, online tax rate look-up, and online verification of resale and exemption certificates. Can also file some self-administered local taxes through state Web portal. Mandates: If a preparer prepares 50 or more acceptable individual income tax returns using tax preparation software in calendar year 2007 or after, then for that calendar year all acceptable individual income tax returns prepared by that preparer shall be filed using electronic technology. Mandated e-file for sales, use and other business taxes (99 percent compliance.) Plans for expansion: Planning to develop MeF Fed-State 1040 e-File
Alaska	Michelle Daugherty Michelle_daugherty@revenue.state.ak.us Paul E. Dick paul_dick@revenue.state.ak.us	Current programs for electronic commerce: Telepay for Corporate taxes Mandates: Do not have any current plans for e-file mandates Plans for expansion: Developing EC capabilities
Arizona	E-File: efile@azdor.gov 2-D Barcode: 2dbarcode@azdor.gov	Current programs for electronic commerce: ACH Debit for TPT (Sales Tax) and Withholding Free online Internet for business taxpayers filing Arizona Withholding Tax Returns; payment via EFT and E-Check Free online Internet filing for State/County/City Transaction Privilege (Sales) Tax; payment via EFT and E-Check FedState E-File/PIT Return Filing (STATE ONLY) Free File Alliance for PIT On-line PIT filing 3rd Party Vendor web links available 2-D Barcoding for PIT Online business registratoin and verification of valid sales tax license. Account history of filings and payments. Secure e-mail. Mandates: Do not have any current plans for e-file mandates Plans for expansion: Working toward launch of Fed-State 1120/1065 E-file in 2008 Planning to develop Fed-State 1040 e-File
Arkansas	Dan Brown dan.brown@rev.state.ar.us Gary Keadle gary.keadle@rev.state.ar.us	Current programs for electronic commerce: New Business Tax Payment Service - Withholding, sales, unemployment, and business entity franchise tax payment transactions can be made on-line, as well as registration of new businesses and the exchange of confidential information. Associate Member, Streamlined Sales Tax Program Free Direct to state PIT Internet filing FedState E-File/PIT Return Filing (STATE ONLY) On-line PIT filing 3rd Party Vendor web links available Telefile for Sales zero-$ filing Credit card pay option for PIT E-filers Mandates: Mandated X12-EDI based Motor Fuel tax filing/payment via Direct Modem or Internet Plans for expansion: Will implement Fed-State 1040 Modernized e-File (MeF) production in February, 2010
California Franchise Tax Board	Individual e-file: Sean McDaniel sean.mcdaniel@ftb.ca.gov Business e-file: Roberta Henry roberta.henry@ftb.ca.gov CalFile and ReadyReturn: Jonna Pedrioli jonna.pedrioli@ftb.ca.gov For more information regarding our programs, please visit: ftb.ca.gov	Current Programs for electronic commerce: e-File Programs: Individual e-file program allows you to file your personal income tax (PIT) returns electronically using software. Nearly all taxpayers can e-file their personal income tax return, including those filing nonresident or part-year resident returns. You can even schedule your estimated tax payments with your e-file return. Business e-File program launched in 2006, now offers e-filing for Corporations, Partnerships and Limited Liability Companies filing Forms 100, 100S, 100W, 565 or 568, plus certain accompanying forms and schedules. In January 2010, we will begin accepting Superseded and/or Amended returns for the Form 565 Partnerships and Form 568 Limited Liability Companies, for taxable year beginning on or after January 1, 2009. CalFile program free and direct way to file your current year personal income tax return. ReadyReturn program makes it easier for taxpayers with simple tax returns to e-file. Eligible taxpayers will have a pre-filled state tax return available online. They can choose to e-file the return as represented, update the return as needed, or choose to file another way. Paperless Schedules K-1 (565 or 568) for Partnerships and Limited Liability Companies. Allows partnerships to file their K-1 (565) and K-1 (568) using a CD. Online Services: FTB has many online services that are accessible 24 hours a day, increasing taxpayer access to information, making filing and paying taxes easier and improving the timeliness and accuracy of tax returns. Some of the services we offer include: Subscription Services - Subscribe to receive important information regarding our e-file Program by email. We also offer other subscription lists for various tax topics, from legislation and regulations to withholding information and press releases. Electronic Installment Agreements - Taxpayers can submit a request to enter into an installment agreement via the Web. MyFTB Account – View estimated payments, recent payments applied to your balance due, and the total due on your account. Look up your California wage and withholding information and FTB-issued 1099-G and 1099-INT records. Check e-file Return Status (Acknowledgments) - Taxpayers or their representative can check the status of their Individual e-file return. All acknowledgments (both online and practitioner) are available via a Web application (your SSN and DCN required). Pay Online (Web Pay) - Allows PIT taxpayers to make a wide array of tax payments, from the current amount owed and tax deposits to estimated tax payments up to one year in advance. Mandates: Mandatory e-file - Tax practitioners that prepare more than 100 individual state income tax returns annually and prepare just one or more using tax preparation software, including preparers residing or with an office outside the state, are required to file all California returns electronically. FTB may assess a penalty of $50 per return against preparers for each return that can be e-filed that is not, unless the failure to e-file is due to reasonable cause and not willful neglect. Reasonable cause can include a taxpayer’s election not to e-file. No practitioner waivers are available. Mandatory Individual Electronic Funds Transfer - Individuals are required to remit all payments electronically once they make an estimate or extension payment exceeding $20,000 or you file an original tax return with a total tax liability over $80,000 for any taxable year that begins on or after January 1, 2009. Once they meet this threshold, all subsequent payments regardless of amount, tax type, or taxable year must be remitted electronically. The first payment that would trigger the mandatory e-pay requirement does not have to be made electronically. Individuals that do not send the payment electronically will be subject to a one percent noncompliance penalty. Plans for expansion: Individual e-file/MeF - FTB is scheduled to implement Individual e-file/MeF in phases in concurrence with the Internal Revenue Service (IRS). For more information about our MeF program, please refer to FTB Pub. 1346X California XML Individual e-file Guide for Software Developers and Transmitters as well as our public website which contains the latest published schemas and other technical information related to our MeF program. Business e-file - Future expansion will include Tax Exempt Organizations Amended returns and Fiduciary returns. For more information about all of our online services and e-file programs, please visit our website: ftb.ca.gov
California Board of Equalization	Jeanne Smith jeanne.smith@boe.ca.gov Fuel Taxes: Dan Gostage dan.gostage@boe.ca.gov	Current programs for electronic commerce: X12-EDI Web Filing of Motor Fuel Taxes Flat File Web Filing of Motor Fuel Taxes and Claims for Refund Credit card pay for Sales and Use tax Verification of Resale Numbers over the Web Web Filing of Sales and Use Tax returns through 3rd party service providers Web registration for E-filing XML-based Web Filing of Motor Fuel Taxes Mandates: BOE has announced plans to send notices to more than 90,000 sales taxpayers saying that the taxpayers now will be expected to file online, and telling the companies that they will no longer receive any paper returns. The program will be phased in, beginning with medium and large businesses that make monthly filings. As of July 1, all new businesses that apply for a seller’s permit also will be set up for e-filing, which will capture some 165,000 new businesses a year. Others will be enveloped into the program over two years. Those who request will be given a one-year extension. Plans for expansion: FTB is scheduled to implement Individual e-file/MeF in phases in concurrence with the Internal Revenue Service (IRS). For more information about our MeF program, please refer to FTB Pub. 1346X California XML Individual e-file Guide for Software Developers and Transmitters as well as our public website which contains the latest published schemas and other technical information related to our MeF program. Future expansion will include Tax Exempt Organizations Amended returns and Fiduciary returns.
California Employment Development Dept.	Electronic Commerce: Jo Ann Costa jcosta@edd.ca.gov EFT/Magnetic Media: Xuan Le Xle@edd.ca.gov Telefile/EDI/iFile/iNER: Barbara Welch bwelch@edd.ca.gov Customer Service: Ecom@edd.ca.gov	Current programs for electronic commerce: Federal-State Employment Tax (FSET) e-File Program - 2008 EZPAY - allows businesses to use a major credit card to make payroll tax deposits over the Internet or by telephone. Internet Filing - Quarterly Wage and Withholding Reports (iFILE), Reports of New Employees (iNER), and Independent Contractor Reporting (ICR) can be filed over the Internet. Electronic Data Interchange - Employers can file Quarterly Wage and Withholding Reports. (EDI program will be phased out when the Fed/State Employment Taxes (FSET) eXtensible Markup Language (XML) project is fully implemented) Telefile - Small employers (6 employees or less) can file their quarterly wage reports and pay their quarterly taxes by telephone. Some household employers can also file their annual return by telephone. Magnetic Media - Allows employers and tax preparers to file Quarterly Wage and Withholding Reports, Payroll Tax Deposits, Annual Reconciliation Statements, Reports of New Employees, and Reports of Independent Contractors by diskettes, tape cartridges, tape reels, and CD-Rs. See website at www.edd.ca.gov/taxfo.htm. Mandates: Do not have any current plans for e-file mandates Plans for expansion: Additional websites in development for reporting and payment options and document retrieval
Colorado	PIT: Steve Asbell sasbell@spike.dor.state.co.us Business: IFTA and motor fuel excise tax: Rich Hall rhall@spike.dor.state.co.us	Current programs for electronic commerce: Launched ModernizedFed-State 1065 E-file in 2009; 1120 E-file in 2008 FedState E-File/PIT Return Filing (STATE ONLY) Free Direct to state PIT Internet filing (NetFile); payment by paper voucher, credit card or e-check Telefile for PIT EDI filing for IFTA, Gaming tax via direct modem Wage withholding filing by EFT Sales, Retailer's use, withholding Zero-file Sales tax account history, rates, local taxes by address, license verification Electronic filing for Motor Fuel excise tax returns; requires the filing of the monthly return for any filers with 20 or more receipt and disbursement transactions on the receipt and disbursement schedules. "My Income Tax Acount" e-Services (refund status, agreements to pay, estimated income tax, payment status, etc.) via secure site www.myincometax.state.co.us Mandates: Mandated X12-EDI Motor Fuel tax filing/payment via Direct Modem or Internet Plans for expansion: Will implement Fed-State 1040 Modernized e-File (MeF) production in February, 2010
Connecticut	Jim Annino Electronic Filing Coordinator, Electronic Commerce Unit 860-297-4713 Fax: 860-297-4761 jim.annino@po.state.ct.us	Current programs for electronic commerce: Taxpayer Service Center (TSC) Individuals and Businesses may use the TSC to: File Original and Amended Returns, make electronic estimated payments, pay bills, and make extension payments. Taxpayers have the ability to view historical filings, view payment history, and account period details. Taxpayers can update their account information and have access to a secure mailbox system to communicate directly with CT-DRS about their account. TSC currently supports the filing of 32 different business tax forms and virtually any type of payment. TSC supports an Independent Corporate e-File program launched in 2007. Fed-State Employment Tax (FSET) e-file - August 2004 - XML-based program permitting combined or separate e-filing of Employment and Unemployment Insurance quarterly return and payment; uses the FSET Standards created and maintained by the ASC X12/TIGERS XML Standards group at www.statemef.com FedState PIT E-File; includes state only returns. Fed signature acts as the state signature; federal signature/PIN will eliminate the need for a CT signature equivalent Credit card payment option for PIT filers and many business filers Mandates: Return preparers who prepared 50 or more Connecticut income tax returns for the prior tax season are required to electronically file returns the next tax season. Preparers may obtain a one-year waiver from the electronic filing requirement by establishing that they cannot electronically file a return without experiencing an "undue hardship." Taxpayers whose tax liability for the prior 12-month period ending June 30th that exceeds $10,000, are required to pay, and if available, file that tax electronically. Any employer that has more than 25 employees must submit their W-2/1099 forms electronically. Plans for expansion: MeF for Fed-State 1120 and 1065 e-File 2011 MeF for Fed-State 1040 e-File in 2010
Delaware	James Stewart jastewart@state.de.us	Current programs for electronic commerce: FedState E-File/PIT Return Filing (STATE ONLY) Free Direct to state PIT Internet filing Telefile for PIT PIT Refund Inquiry via Web Web filing of Gross Receipts, Withholding "S" Corp, and Corp Tentative tax via link to Web vendor 2-D Barcoding program for PIT Mandates: For Withholding returns only (mirrors IRS criteria). Plans for expansion: Working toward launch of Fed-State 1065 E-file Planning to develop Fed-State 1040 e-File
District of Columbia	Sonya Peterson sonja.peterson@dc.gov	Current programs for electronic commerce: Free Direct to state PIT Internet filing FedState E-File/PIT Return Filing On-line PIT filing - 3rd Party Vendor web links available Telefile for PIT Credit card pay option for PIT E-filers Web Filing/Payment for Sales & Use Mandates: Beginning with corporation franchise tax returns due March 15, 2005, and unincorporated franchise tax returns due April 15, 2005, electronic filing and payment will be required for all taxpayers that owe more than $25,000. Penalties for the failure to file and pay electronically will apply where the taxpayer has been notified in writing to comply with the new electronic filing requirement and has failed to do so. Plans for expansion: Planning to develop Fed-State 1040 e-File 2-D Barcoding for Sales tax (timing undetermined)
Florida	Bill Ellis ellisw@dor.state.fl.us	Current programs for electronic commerce: Offered Fed-State 1120 E-file August 2008 Web filing of Sales tax via link to Web vendor Telefile of Sales zero-$, Intangibles tax Sales tax registration, short-form sales tax filing, and unemployment compensation filing (latter for 250 employees or less); payment is by EFT -- all via www.myflorida.com/dor/ Unemployment Insurance (UI) e-file Businesses and individuals can use the department's e-Services registration system to register to files sales tax, use tax, solid waste fees, gross receipts tax for telecommunications and utilities gross receipts tax for dry cleaning, and documentary stamp tax. The system also provides for electronic filing of the DR-15EZ sales tax return and the UTC-6 unemployment tax return. Mandates: A taxpayer that is required to file its federal income tax return electronically, either on a separate or consolidated basis, must also electronically file any returns required for corporate income tax purposes. The Florida Department of Revenue may waive the requirement to file a return by electronic means for taxpayers that are unable to comply despite good-faith efforts or due to circumstances beyond the taxpayer's reasonable control. For information regarding requests for waivers go to www.myflorida.com/dor or call 800-352-3671. Florida law authorizes the Department to require taxpayers who paid $20,000 or more in corporate income tax during the state’s prior fiscal year (July 1 – June 30) to file Florida corporate income tax returns and pay the tax electronically. In addition, taxpayers required to file their federal corporate income tax returns electronically are required to file their Florida corporate income tax returns electronically. Taxpayers must file Florida corporate income tax returns electronically for tax years beginning on or after January 1, 2008; and, taxpayers must pay corporate income tax electronically for all payments due on or after January 1, 2009. If such required returns are not filed electronically, a penalty will be imposed equal to 5% of the amount of tax due for the first 30 days the return is not filed electronically, with an additional 5% of such tax for each additional month or fraction thereof that the return is not filed, electronically, not to exceed $250. This penalty is in addition to any other applicable penalty. Mandated Unemployment Insurance (UI) e-file Mandated Sales, Local Option Sales, Communications Services, Intangible Personal Property tax e-filing/e-payment Beginning with the January 2009 applied period, licensed Wholesalers/Importers, Petroleum Carriers, Exporters, and Blenders/Retailers of Alternative Fuels must file and pay motor fuel taxes electronically. Licensed entities can meet this requirement by using the Department's new web application. If a taxpayer does not meet this obligation within 90 days of notification, the Department is authorized to impose a $5,000 penalty. Taxpayers may request a waiver of the electronic filing obligation if they have a valid business reason why they are unable to file electronically. If the waiver request is approved, taxpayers still must pay electronically. Plans for expansion 2-D Barcoding for Corporate tax Credit card filing of bill payments Working toward launch of Fed-State 1065 E-file
Georgia	Contact: Charles Edwards Individual: gaelf@dor.ga.gov Corporate: ecorp@dor.ga.gov	Current programs for electronic commerce: Launched Modernized Fed-State 1120 and 1065 E-file in 2007 E-file and E-pay for Withholding tax (E-file and E-pay for Withholding tax ) 2-D Barcoding for PIT FedState E-File/PIT Return Filing (STATE ONLY) On-line PIT filing - 3rd Party Vendor web links available Web filing for state and local sales taxes.Third party filing and Telefile also available. Individual income tax, corporate income tax, and Department of Revenue assessed liabilities may be paid via credit card. Implementing a new on-line customer service solution, the Georgia Tax Center (GTC), that allows easier on-line filing of Sales and Use, Withholding and Corporate Taxes. GTC also allows taxpayers to view financial transactions, register a new business, request an address change or protest or appeal an assessment. Online Refund Inquiry and Where's My Return systems Mandates: For taxpayers required to pay taxes electronically or voluntarily paying electronically, the Commissioner may require submission of the associated return electronically; electronic returns that are amended must also be submitted electronically. The Commissioner may require any nonindividual taxpayer to file any return, report of other document when the federal counterpart of same is required to be filed electronically. Effective January 1, 2010, the law will require that any Sales & Use Tax or Withholding Tax customer with any single payment greater than $1000 file and pay electronically. Plans for expansion: Plan to expand mandates to sales tax and motor fuel tax Working toward launch of Internet and IVR filing for Withholding, Sales and Use and Motor Fuel Will implement Fed-State 1040 Modernized e-File (MeF) production in February, 2010
Hawaii	Rosila Salvacion Tax.Efile@hawaii.gov Denise Inouye Tax.Efile@hawaii.gov	Current programs for electronic commerce: Effective 9-2-09, an additional $1.00 fee will be added to any tax or bill payment made via the Department's web site. Filing without a payment is free. The total portal administrative fee for payments made by credit card is $1.00 plus 2.25% of the total transaction amount. If you choose to pay via electronic debit to your bank account (eCheck) the portal administrative fee is discounted to $1.00. All fees are non-refundable. PIT - Direct deposit and electronic funds withdrawal options Free Direct to state PIT Internet filing FedState E-File/PIT Return Filing Direct Web filing for Withholding, Estimated tax, Extensions, General Excise, Transient Accommodations taxes and Tax Clearances; return filing is free. E-filing (via FTP) of Withholding, General Excise, Transient Accommodations and Rental Motor Vehicle returns Mandates: Do not have any current plans for e-file mandates Plans for expansion: Plan to implement Fed-State 1040 Modernized e-File (MeF) production in June 2010
Idaho	PIT: Christopher Vega Christopher.Vega@tax.idaho.gov	Current programs for electronic commerce: Offered Modernized Fed-State 1120 and 1065 E-file in 2008 Taxpayers can now make e-check payments at tax.idaho.gov; an e-check is an electronic version of a paper check. Taxpayers go through the same online process as a credit card payment, only they enter information from their check online. The transaction occurs in a secure area of the Web site to protect users from any loss, misuse, or alteration of information collected.The free service is for businesses and individuals making payments of at least $200 and less than $100,000. For Idaho personal income tax purposes, an employer may now use a new free online program to file its Forms W-2 electronically. To use the program, an employer must simply go to tax.idaho.gov, click on "Electronic Filing," and then click "File Withholding Returns Online for Free." An employer participating in this program must send its files using the same MMREF format required by the IRS for federal Forms W-2. An employer is reminded that the due date for it to file its electronic Forms W-2 has been moved back from the last day of February to March 31, the same due date by which an employer must file its federal electronic Forms W-2. Businesses can file and pay their sales and use tax and income tax withholding on the Internet. Taxpayers can access their filings for the most recent year, print receipts, file zero returns, make adjustments and file on behalf of multiple companies.Payments can be made with with a Visa or MasterCard or through an ACH debit, or by mailing a check with a voucher available at the web site. Web-based filing system for IFTA (interstate truckers) at www2.state.id.us/tax/filing.htm; Any amount due can be paid online by credit card, electronic debit, or by printing a voucher to mail with a check. Online credit card service for the payment of most types of Idaho state taxes with either MasterCard or Visa; balance due, extension payments, estimated taxes, or amounts owed for prior taxes. Credit cards can be used to pay business income tax, sales tax, employer income tax withholding, and other business tax payments under $100,000. Any amount of individual income tax can be paid by credit card. No additional fee is charged for using credit cards. FedState E-File/PIT Return Filing (STATE ONLY) On-line PIT filing - 3rd Party Vendor web links available Telefile for PIT - PIN selected by agency Motor Fuel EDI filing via Idaho-supplied and supported software and through ASC X12-compliant EDI format - legislated a one-time incentives (reduction in tax) for filers using electronic means Mandates: Do not have any current plans for e-file mandates Plans for expansion: Will implement Fed-State 1040 Modernized e-File (MeF) production in February, 2010 Expansion into web based filing of some minor tax types to include Integrated EFT, Credit Card and zero returns
Illinois	General: Kevin Richards krichards@revenue.state.il.us PIT: Debbie Monkman dmonkman@revenue.state.il.us	Current programs for electronic commerce: The State of Illinois' online business portal, www.business.illinois.gov, which now offers access to more than 1,400 licenses, permits and applications that are regularly submitted by many businesses and licensed professionals. Sales tax Web filing - usable by most corporate taxpayers remitting sales tax; exceptions include businesses with more than 160 locations and businesses that report prepaid sales tax on motor fuel or use the Temporary Storage or Direct Pay options for filing. Taxpayers use the personal identification number (PIN) assigned to them when they registered with the department. After logging onto the IDOR Web site, the taxpayer's locations are automatically listed along with the assigned state and local sales tax rates.Payments can be made through a direct debit from the taxpayer's checking or savings account; warehousing is available. Fed-State Employment Tax e-file - August 2004 - XML-based program permitting combined or separate e-filing of Employment and Unemployment Insurance quarterly return and payment; uses the FSET Standards created and maintained by the ASC X12/TIGERS XML Standards group. Click This Link to obtain a copy of the Standards Independent program for state E-File/PIT Return Filing FedState E-File/PIT Return Filing (STATE ONLY) On-line PIT filing - 3rd Party Vendor web links available Free Direct to state PIT Internet filing (I-File) Credit card pay option for PIT E-filers 2-D Barcoding program for PIT Social security numbers plus IL Personal Identification Numbers (PINs) are used as signatures for I-File, TeleFile, and online filing using retail software (PC) Accepting credit cards as a form of payment for PIT tax returns with a balance due; separate toll-free telephone call is required and a jurisdiction code (2300) has to be entered X12-EDI transactions for Lockbox & EFT Bank Vendors, Pharmaceutical Benefits Enrollment Businesses that pay alcohol beverage taxes can make payments electronically.   Businesses that take advantage of the option receive a 1.75 percent discount, up to $1,250 per return. Telecommunication Tax, Liquor Revenue Tax, and Cigarette Tax electronic filing programs; Liquor Revenue Tax has incentive (a 1.75% discount on the taxes due, not to exceed $1,250 each month) available only to taxpayers that file and pay electronically Mandates: Telecommunication Tax e-filing/e-payment mandate imposed on taxpayers that pay $1,000 or more in tax each month Cigarette Tax e-filing mandate for taxpayers that file 30 or more schedule transactions each month E-Filing of Motor Fuel Taxes Plans for expansion: Planning launch of Fed-State 1120 E-file Planning to develop Fed-State 1040 e-File
Indiana	General: AltFileMgr@dor.state.in.us	Current programs for electronic commerce: Full Member, Streamlined Sales Tax Program; now accepting Seller registrations and SERs Taxpayers will be able to file and pay sales and withholding taxes via the Internet beginning January 2005 through the new INtax program. Registered companies will be able to see their tax payment histories, schedule automatic payments from banking accounts, and eliminate the need for sales and withholding tax coupons under a secure, voluntary program. Provide taxpayers the ability to supply checking account information to pay on-line a tax bill or a personal income tax liability (eCheck), and receive a cash discount. See http://www.ai.org/dor/epay/index.html 2-D Barcoding for IFTA (Motor Carrier Fuel Use) and Corporate Tax (IT-20, IT-20S, IT-20NP, & IT-65) FedState E-File/PIT Return Filing (STATE ONLY) On-line PIT filing - 3rd Party Vendor web links available Free Direct to state PIT Internet filing (I-File) (also, for taxpayers choosing to print and mail return, 2-D Barcode is output on Web-created return) Credit card pay option for PIT E-filers (current/existing liabilities) 2-D Barcoding program for PIT E-Filing of Motor Fuel Taxes Mandates: A professional tax return preparer who files more than 100 personal income tax returns in a calendar year for resident or nonresident individuals must file personal income tax returns in an electronic format in the immediately following calendar year. If a tax preparer is part of a firm, the mandate applies to the firm as a whole. If an individual employed by the firm prepares more than 100 returns for clients other than the firm's clients, that individual must also electronically file the returns. Currently, there is no penalty for failure to comply with the mandate as the state is seeking voluntary compliance and will closely monitor compliance with the hopes of avoiding the imposition of a penalty. Amended returns are not counted because they cannot be electronically filed. Plans for expansion: Plan launch of Fed-State MeF 1120/1065 E-file Will implement Fed-State 1040 Modernized e-File (MeF) production in February, 2010
Iowa	Richard Jacobs richard.jacobs@ iowa.gov Leann Boswell leann.boswell@iowa.gov Peter Johann peter.johann@iowa.gov Program Rules/Implementation Guides: http://www.state.ia.us/tax/elf/e-pro.html	Current programs for electronic commerce: Full Member, Streamlined Sales Tax Program; now accepting Seller registrations and SERs FedState E-File/PIT Return Filing (STATE ONLY) On-line PIT filing - 3rd Party Vendor web links available Free File Alliance for PIT Telefile for PIT - PIN selected by agency; Motor Fuel Refunds PIT Pay options include bank debit, credit card; direct deposit for e-filed returns only On-line Combined Business Permit Application For Withholding, Sales and Use taxes Iowa has eliminated replaced the filing of quarterly returns on paper and offers taxpayers an electronic filing application. Taxpayers may also pay these taxes through this electronic service, ACH credit, credit card or check. Beginning in 2006, the application will be extended to Motor Vehicle Fuel taxes and paying of individual and corporate income taxes Several other electronic services are available for targeted sectors of customer base; see http://www.state.ia.us/tax/elf/eservice.html Mandates: Iowa has eliminated the distribution of quarterly returns as described above but does not mandate the electronic filing of these returns. Plans for expansion: Planning to develop Fed-State 1040 e-File
Kansas	PIT & Business: Gary Centlivre gary_centlivre@kdor.state.ks.us	Current programs for electronic commerce: Launched Modernized Fed-State 1120 E-File in 2006; Fed-State 1065 E-File in 2007 Accepting Streamlined Sales Tax regiatrations and SERs Web Services and Web Site lookup for destination based taxing On-line Access to Sales and Use Tax Address Tax Rate Locator Lookup Sales Tax Rate by Address, Zip + 4, Coordinates or Wellhead Upload Retailer databases and apply appropriate tax rate by jurisdiction Free Direct to state PIT Web filing - includes direct debit and credit card payments for balance due taxpayers - see www.webtax.org Fed-State E-File/PIT Return Filing (STATE ONLY) Telefile for PIT, Sales and Withholding Tax and payments On-line Business Tax Registration (Kansas Business Center) On-line Access for Refund Status On-line Filing of Sales and Use Tax Returns and payments On-line Filing of Withholding Tax and payments On-line Filing of ABC Distributor's Gallonage Tax Returns and payments On-line Filing of ABC Distributor's Monthly Report of Purchases On-line Filing of ABC Distributor's Monthly Report of Sales On-line Payments of Individual Income and Estimated Tax, Corporate Income and Estimated Tax, Privilege Income and Estimated Tax, Payments of Mineral Tax, Motor Fuel Tax, Sales Tax Exemption Certificates, Franchise Tax Return and payments On-line Filing of E-Lien On-line Vehicle Tag Renewal Phone Vehicle Tag Renewal On-line Driver's License Reinstatement (Insurance Only) On-line Driver's License Change of Address On-line Renewal of IFTA License, KCC and Single State Authorities, IRP Account On-line Filing of IRP Supplemental Filings, IFTA Quarterly Return On-line Purchase of Trucking Permit Credit card payments are accepted for all individual and business taxes through www.officialpayments.com. Convenience fees apply. X12-EDI based ABC Distributor's Gallonage Tax Return, ABC Distributor's Monthly Report of Purchases, ABC Distributor's Monthly Report of Sales;Retail Sales filing via Web or direct modem; Motor Fuel ExSTARS Reporting downloads via secure VPN; Motor Fuel ExTOLE Tax Information Exchange via secure VPN Mandates: The mandate threshold for e- filing has been reduced from $100,000 to $45,000 in sales and withholding remittances. Also, preparers who file 50 or more returns a year are required to file at least 90 percent of their returns electronically. A hardship waiver is available. Employers of 51 or more are required to file electronically as of Jan. 1; a Web-based application can be used for the filing of withholding tax reports of federal W-2 and 1099 information and the state's KW-3E withholding reconciliation form. Mandated X12-EDI based Motor Fuel tax filing via Web or direct modem Mandated X12-EDI based Motor Vehicle Kansas Insurance Reporting Entities with $100,000 annual combined payment liability are required to pay through EFT Plans for expansion: Will implement Fed-State 1040 Modernized e-File (MeF) production in February, 2010 Web File and Web Payment for Farm Wineries and Microbreweries Web Filing for ABC Suppliers On-line ABC Licensing and Web payments, Brand and Label Registration and Web payments On-line Purchase of Large Structure Permits On-line Purchase of Additional IFTA Decals On-line Filing of Motor Carrier Property Tax On-line Application/Maintenance of Tax Exempt Project Certificates On-line Filing of Liquor Drink, Excise Return and payment On-line Filing of Transient Guest Return and payment On-line Payments of Cigarette Stamp and Tobacco Tax X12-EDI based E-Lien Filing Help America Voting Act (HAVA) SSN Verification
Kentucky	Marcus Deaton Marcus.Deaton@ky.gov	Current programs for electronic commerce: Full Member, Streamlined Sales Tax Program; now accepting Seller registrations and SERs On-line payment via credit card of current year, timely filed PIT 2-D Barcoding for PIT FedState E-File/PIT Return Filing (STATE ONLY) ACH Debit pay option for PIT E-filers-full payment only On-line PIT filing - 3rd Party Vendor web links available Electronic filing of wage and tax information via FTP Mandates: Do not have any current plans for e-file mandates Plans for expansion: Planning to develop Fed-State MeF 1040 e-File for 2011
Louisiana	Stacy Garrett Stacy.Garrett@LA.GOV	Current programs for electronic commerce: Launched Modernized Fed-State 1120 E-file in 2009 The Department has adopted a rule to allow the payment of taxes by credit or debit cards 2-D Barcoding for PIT FedState E-File/PIT Return Filing (STATE ONLY) On-line PIT filing - 3rd Party Vendor web links available Free Direct to state PIT Web filing Telefile for Sales, Zero-Sales Direct Web filing of Withholding tax EDI filing of Sales tax Direct Web filing of Sales tax; taxpayer self-selects PIN; ACH Debit pay option available Mandates: For personal income tax, preparers who file 100 or more returns: In 2010 - 60% of all returns must be efiled In 2012 - 90% of all returns must be efiled The electronic filing requirement may be waived if complying with the requirement would cause undue hardship. Plans for expansion: Working toward launch of Fed-State 1120/1065 E-file in 2008 Will implement Fed-State 1040 Modernized e-File (MeF) production in February, 2010
Maine	General: Lynette.K.Francis Lynette.K.Francis@maine.gov	Current programs for electronic commerce: Independent program for E-File for PIT Return Filing Telefile for PIT, Property Tax/Rent Refund Free Direct to state PIT Internet filing (I-File) ACH Debit pay option for PIT E-filers PIT Refund Inquiry via Web and IVR system Web filing is available for Sales tax and for Maine's CQR (Combined Quarterly Report for Withholding and Unemployment Contributions); ACH Debit or Credit available as payment options; taxpayer-selected PIN as authentication PINs and signature documents are no longer required for E-file or I-file beginning with 2004 Maine individual income tax returns. Under Maine law, electronic transmittal itself of returns is considered the signature. Mandates: The state may require the electronic filing returns by employers or payroll processors that withhold taxes on behalf of 100 or more employees. A civil penalty will apply to certain taxpayers that are required to file returns electronically, but fail to do so. The measure amends state code Section 187-B to provide that a $50 penalty will be imposed on "a person who fails to file electronically." The penalty will be assessed when: two or more returns in any consecutive six-month period are not filed electronically and the person has been notified in writing of their noncompliance; or two or more returns in any consecutive six-month period do not comply with the requirements applicable to electronic filings.The amendments apply to returns filed for periods beginning on or after Jan. 1, 2006. For personal income tax, preparers who file 200 or more returns are required to file returns electronically. Plans for expansion: Expansion of Web CQR filing to more businesses Payment warehousing & Web-based payments
Maryland	Electronic Processing: Jeane Olson jolson@comp.state.md.us Van Jones vjones@comp.state.md.us 2D Barcode: Lewis Koenig lkoenig@comp.state.md.us	Current programs for electronic commerce: Launched Modernized Fed-State 1120 and 1065 E-file in 2007 Lowering the threshold for employers to submit year end reconciliation forms for employer withholding on magnetic media or electronic format from 250 to 150 for calendar year 2006, and from 150 to 100 for calendar years beginning after 12/31/06. "bFile" program allows businesses to file withholding tax online at the Comptroller's Web site, www.marylandtaxes.com. All returns scheduled to be filed after December 31, 2002 are eligible for bFiling. (Part of continued development of Fed-State Employment Tax (FSET) tax filings - reporting of Withholding,Unemployment Insurance, and W-2 with direct debiting for payments; direct Web file of Withholding filings with debit payments.) Businesses must have a valid Federal employer identification number (FEIN) or Social Security number and Maryland Central Registration number (CRN). PIT e-file now includes Decedent returns, Fiscal filer returns 2-D Barcoding for PIT CompNet gateway now allows Maryland to offer specialized information and new online services to business and industry groups; access to six sites, each similarly designed but geared for taxpayers interested in alcohol, tobacco, motor fuel, agency procurement opportunities and state payroll information. Independent program for state E-File/PIT Return Filing FedState E-File/PIT Return Filing (STATE ONLY) On-line PIT filing - 3rd Party Vendor web links available Free Direct to state PIT Web filing Telefiling of Sales tax and Withholding tax no-liability filings Telefiling of PIT Extensions & Business tax extensions Telefile for Withholding Payment of established liabilities & new liabilities (new balance due tax returns) by credit card; credit card payments for withholding, PIT, extensions, estimated liabilities, and sales tax On-line calculator for determining PIT Withholding Online verification of Sales tax account number for exempt sales On-line Combined Business Registration system Mandates: Do not have any current plans for e-file mandates Plans for expansion: Planning to develop Fed-State 1040 e-File Ability to file an extension on the state web site with the capability to pay using direct debit
Massachusetts	J. Michael Guerin guerinj@dor.state.ma.us	Current programs for electronic commerce: Independent eFile applications o E-file for corporate excise tax o E-file for fiduciary tax o E-file for partnership taxes o E-file for personal income tax o On-line personal income tax filing o Participate in Free-File Alliance 2-D Bar-coding for personal income tax and corporate excise tax returns Payment Alternatives: - Credit Card (Telefile only) - Debit Card (“off line” non-pin authenticated only); Telefile - ACH Debit or E-Check (on-line debit) - Payment Warehousing Direct deposit offered for electronic-filed and paper-filed returns Web portals – o Web File for Business - Register, file, pay and amend -sales and use tax, sales tax on meals and beverages, sales tax on telecommunications, withholding tax on wages (including bulk submissions via payroll service providers). In addition, users can pay corporate estimated tax and extensions, report wages, view account history, delegate account access – and more… o Web Service for Income – Allows income taxpayers to pay any tax or bill electronically, make estimated income and fiduciary tax payments, change their address, check refund status, check quarterly estimated payments, file abatements, and file for extensions Other Web Applications o Individual Income Tax Web Abatement – Amend previously filed personal income tax returns or to contest assessed penalties o Payment Agreement System - Apply for a monthly payment agreement, or pay entire bill by Electronic Debit or by MasterCard, Visa, Discover or Novus o New Hire Web application – Report New Hires o Certificate of Good Standing Web Application - Apply for and receive a letter verifying that individual income or business tax accounts are paid in full o Recreational Vehicle Sales Tax application Voice Response (Telefile) applications – o Telefile for personal income tax o Telefile for withholding, meals, sales, and sales tax on telecommunications o Telefile Amended returns o Refund Status o Payment Agreements o Address Changes o Form Request system Mandates: Personal income taxpayers who have rental, royalty and REMIC income or loss and farm rental income and expenses; income or loss from partnerships and S corporations; and income or loss from grantor-type trusts and non-Massachusetts estates or trusts are required to report income or loss from these sources on a Schedule E. For tax years beginning on or after January 1, 2008, any taxpayer with income or loss reported on a Schedule E must file his or her tax return using computer-generated forms produced by third-party software. The tax return may be generated by the taxpayer or by a tax professional. The taxpayer is encouraged, but not required, to submit the return electronically. Paper forms produced using the third-party software product will contain a two-dimensional (2D) bar code and will also be accepted. If the taxpayer hires an income tax preparer to complete the taxpayer’s taxes, the preparer must follow the Commissioner’s electronic filing rules. This TIR does not affect the payment method. Taxpayers are encouraged, but not required, to make their tax payments electronically. Employers who file quarterly unemployment insurance reports which report a total quarterly payroll of $50,000 or more shall file the report electronically. Once an employer is required to file electronically, they must continue to file electronically even if their total payroll drops below $50,000. Beginning with the quarter ending 12/31/08, all employers who file quarterly unemployment insurance contribution reports shall file the report electronically. All payroll processing services who file quarterly unemployment insurance contribution reports on behalf of any employers for any quarter during a calendar year shall file electronically. Prior to 12/31/07, only payroll processing services who filed on behalf of 500 or more employers were required to file electronically. Failure to file as prescribed by law could result in the payroll processing service losing permission to file reports on behalf of employers. Effective February 16, 2004, software generated forms that are printed and mailed to the Department of Revenue must contain a 2-D barcode or the return will be sent back to the taxpayer unprocessed. For tax years beginning on or after January 1, 2005, income tax return preparers who completed 100 or more original Massachusetts Forms 1 and 1-NR-PY, including those e-filed, during the previous calendar year are required to use electronic means to file all personal income tax returns unless the taxpayer specifically directs on the paper form that filing be on paper. The preparer must continue using electronic means to file returns in all subsequent years unless the preparer completed no more than 25 original individual income tax returns during the previous calendar year. For tax years beginning on or after Jan. 1, 2005, income tax return preparers who completed 100 or more timely original Massachusetts Forms 1 and 1-NR-PY during the previous year would be required to file all personal income tax returns electronically. The preparer is required to continue using electronic means to file personal income tax returns in all subsequent years unless the preparer completed no more than 25 original individual income tax returns during the previous calendar year. However, a preparer would is not required to electronically file a return if the taxpayer had specifically directed that the return not be filed by electronic means. Rule requires entities with $10,000 annual combined payment liability for wage withholding, meals, room occupancy, sales and use tax, and sales on telecommunications to submit returns via e-file (even zero balance due returns) and must pay electronically. Gasoline, jet fuels, and special fuels with a payment greater than $10,000 in the preceding tax year must pay electronically in all subsequent years . For tax years beginning on or after Jan. 1, 2004, any extension request and payment made by or on behalf of a personal income taxpayer has to be made electronically if a payment of $5,000 or more accompanies the extension request. Fiduciaries with a net taxable income of $50,000 or more are required to file and pay electronically, as of Jan. 1, 2004. Beginning with the first calendar quarter of 2005, any employer or payor of income filing wage reports for 50 or more individuals would be required to file a quarterly wage report electronically. Extension requests for corporate excise tax would have to be made electronically if the taxpayer is required to file and pay electronically under TIR 04-30. Corporations with more than $100,000 in gross receipts, sales, or income would have to make extension requests and accompanying payments electronically as of Jan. 1, 2005. Also, as of Jan. 1, 2005, any corporation making a payment of $5,000 or more with its corporate excise extension request would be required to file the request and make payment using electronic means. Effective February 16, 2004, software generated forms that are printed and mailed to the Department of Revenue must contain a 2-D barcode or the return will be sent back to the taxpayer unprocessed. Partnerships with either 25 or more partners, or $50,000 or more in gross income or ordinary loss; partnerships with $100,000 in gains or losses through sale of stock (see TIR 04-30 for definitions) must file electronically. Fiduciaries with total Part A, Part B and Part C net taxable income of $50,000 or more must pay electronically. Pension payers filing Form M-945 and withholding income tax for payees must file and pay electronically. Third party bulk filers (withhold and file for employers’ wage withholding obligation) must file and pay electronically. Payers of more than $10,000 in motor fuels excise in preceding calendar year must pay electronically. Cigarette stampers must pay electronically (unless stamps picked up and paid at DOR). Plans for expansion: Planning to develop Fed-State MeF 1040 e-File
Michigan	General: Carolyn S. French frenchcs@michigan.gov E-File: Annette L. Olivier-Wolfe MIefile2D@michigan.gov	Current programs for electronic commerce: Launched Modernized Fed-State 1120 and 1065 E-file Full Member, Streamlined Sales Tax Program; now accepting Seller registrations and Simplified Electronic Return (SER) from Certified Service Providers (CSP) Launched Fed-State 1120 E-file in 2006 E-File for Single Business Tax FedState E-File/PIT Return Filing (STATE ONLY) On-line PIT filing - 3rd Party Vendor web links available 2-D Barcoding for PIT "Where’s My Income Tax Refund" e-Services (refund status, estimated payments status, correspondence status, address change, account questions) via secure site www.michigan.gov/iit “Check My Business Tax Info” e-Services (estimated payments status, account questions) Online Tax Practitioner Services (ask general and account specific questions) via secure site from www.michigan.gov/taxes Accept business tax payments by ACH Credit and ACH Debit. ACH Debit payments available by web and Interactive Voice Response (IVR) Mandates: Preparers completing 200 or more personal income tax returns are required to e-file all eligible returns that are supported by their software. Preparers are also required to e-file all eligible Michigan Business Tax (MBT) and SingleBusiness Tax (SBT) returns that are supported by their software. Software developers are required to support e-file for all eligible forms that are included in their tax preparation software. See www.MIfastfile.org for more information. Plans for expansion: Will implement Fed-State MeF1040 Modernized e-File production in February, 2010
Minnesota	Software/Transmission Information: efile.devsupport@state.mn.us Electronic Payments: nancy.k.rose@state.mn.us e-FILE Minnesota renee.bernier@state.mn.us Streamlined Sales Tax salesuse.tax@state.mn.us Tax Information (Click "Contact Us"): http://www.taxes.state.mn.us	Current programs for electronic comerce: Launched Modernized 1120 e-file in 2007 (non Fed-State) Full Member, Streamlined Sales Tax Program; now accepting Seller registrations and SERs Integrated Web-based and Telephony electronic filing and paying programs for Sales tax Withholding tax and MinnesotaCare tax, as well as payments for all other tax types: e-FILE Minnesota is at www.taxes.state.mn.us On-line PIT filing - 3rd Party Vendor web links available Credit card/ACH Debit pay option for PIT E-filers Mandates: Tax preparers that prepared more than 100 PIT returns for the previous year are required to file all PIT returns electronically. Employers who must withhold Minnesota individual income taxes for more than 100 of their employees would be required to file the withholding statements (W-2s) electronically, effective for wages paid in tax year 2008. The 100-statement threshold will decrease to 50 statements for tax year 2009; 25 statements for tax year 2010; and 10 statements for tax year 2011 and later years. Businesses with $20,000 or more in tax during previous fiscal year ending June 30th are required to make all tax payments electronically. In 2007, the threshold on this mandate is $10,000 in tax during the previous fiscal year ending June 30th. Businesses with $120,000 or more in sales and use tax during the previous fiscal year ending June 30th are required to pay 85% of their estimated June sales and use tax liability two business days before the end of June. The remaining payment for June is due by August 20th. Payroll Providers who take control of clients funds must file all returns and make all payments electronically. Plans for expansion: Planning to develop Modernized 1040 e-File capability
Mississippi	Niki Meadows nmeadows@mstc.state.ms.us	Current programs for electronic commerce: FedState E-File/PIT Return Filing (STATE ONLY) On-line PIT filing - 3rd Party Vendor web links available Telefile for PIT Zero-sales tax returns using TeleFile Mandates: Electronic File and Pay mandate requirements are in place for withholding, sales, petroleum, corporate and other tax types - subject taxpayers those with over $20K in previous-season liability, and those that file multiple schedules/forms (for example withholding) Plans for expansion: Working on launch of Fed-State 1120/1065 E-file Planning to develop Fed-State 1040 e-File Developing Telefile capabilities for insurance premium filers
Missouri	Katy Werdehausen Electronic Filing Coordinator Katy.Werdehausen@dor.mo.gov Bryce Arnold Bryce.Arnold@dor.mo.gov	Current programs for electronic commerce: Launched Modernized Fed-State 1120 E-file in 2007 FedState E-File/PIT Return Filing (STATE ONLY) On-line PIT filing - 3rd Party Vendor web links available Telefile for Withholding, Sales zero-$; Telefile PIN assigned by agency Free PIT Direct Internet filing Credit card/E-check pay option for PIT, Sales, Withholding, Corporate, Tire/Battery, Motor Fuel and Tobacco 2-D Barcoding program for PIT Web Filing for Withholding taxes E-Filing of Motor Fuel Taxes Mandates: Mandated electronic filing and payment of quarter-monthly withholding and quarter-monthly sales tax accounts Plans for expansion: Developing Fed-State MeF 1040 e-File
Montana	Main contact: Dave Berg daberg@state.mt.us General contact: Terry Hutton thutton@state.mt.us	Current programs for electronic commerce: Launched Modernized Fed-State 1120 E-file in 2008 Free Direct to state PIT Internet filing FedState E-File/PIT Return Filing (STATE ONLY) On-line PIT filing - 3rd Party Vendor web links available Telefile for PIT Web filing of Withholding and Unemployment Insurance tax (WARP on the Web) with payment; taxpayer selects PIN for authentication E-Filing of Motor Fuel Taxes (MT Dept. of Transportation program) Mandates: Do not have any current plans for e-file mandates Plans for expansion: Will implement Fed-State 1040 Modernized e-File (MeF) production in February, 2010
Nebraska	Larry Chapman Larry.Chapman@rev.ne.gov	Current programs for electronic commerce: Full Member, Streamlined Sales Tax Program; now accepting Seller registrations and SERs Web-based PIT direct to state filing Web-based withholding tax filing/payments Credit Card and Electronic Funds Withdrawal PIT payment options FedState E-File/PIT Return Filing (STATE ONLY) On-line PIT filing - 3rd Party Vendor web links available Telefile for PIT, Sales Mo/Qtr & zero-$PIT Refund Inquiry via Web Web-based Sales and Use tax filing Mandates: Effective Jan. 1, 2010, paid preparers filing more than 25 returns may be required to file them electronically. Web filing of Motor Fuel tax (X12-EDI format) via FTP protocol or E-mail (PGP encryption optional - Nebraska public key posted on Web site) Plans for expansion: Will implement Fed-State 1040 Modernized e-File (MeF) production in February, 2010 Planning to accept Streamlined Sales Tax filings
Nevada	Admin. Svcs. Div. 775-684-2071	Current programs for electronic commerce: Associate Member, Streamlined Sales Tax Program Mandates: Do not have any current plans for e-file mandates Plans for expansion: Developing EC capabilities
New Hampshire	Customer Services at (603) 271-2191	Current programs for electronic commerce: Web file Business Enterprise and Profit Tax payments Web file Interest and Dividends Tax payments and returns (money due and no balance due only). Web file Meals and Rentals returns and tax payments. Web file for Real Estate Transfer Tax payments from the NH County Registries. Telefile of Meals and Rentals tax returns. ACH debit payment for all the above. EFT for Business Enterprise and Profit Tax estimate, extension, return, and tax notice payments, 2-D Barcode for Interest and Dividends returns and estimate payments. Mandates: Do not have any current plans for e-file mandates Plans for expansion: Telefile Estimate, Extension, Return and Tax Notice Payments Expand 2-D Barcode for other tax types
New Jersey	Irwin Nadel Irwin.Nadel@treas.state.nj.us	Current programs for electronic commerce: Updated independent program for tax software providers to offer electronic filing services for the NJ 1120 and 1065; this includes the transmission of data directly to the State using the Division’s Secure File Transfer System; updated Web application for 2006 on-line filing Expanded the use of the Secure File Transfer (SFT) system for real-time, secure transfer of E-Filed tax/employer data to the Division Full Member, Streamlined Sales Tax Program; accepting Seller registrations and SERs Free Direct to state PIT Internet filing 2-D Barcoding for PIT and Corporation tax FedState E-File/PIT Return Filing (STATE ONLY) On-line PIT filing - 3rd Party Vendor web links availableTelefile for PIT Credit card pay option for PIT E-filers E-file program for wage reporting and gross income tax\wage reporting liability (returns) from payroll companies; participants must pay via EFT Also Web filing for same applications; the associated payment can be made through EFT, Credit Card and E-Check. E-Check, with post-dated payments, along with credit card, and Electronic Funds Transfer (EFT) payment options for all major taxes “Bulk” payment option available for users of the EFT system (e.g., payroll companies) that creates multiple payments for single or multiple periods Effective January 1, 2009, employers and others who withhold New Jersey gross income tax and unemployment/disability contributions will no longer be able to file their returns and make the related payments by phone through the Division of Taxation’s Business Paperless Telefiling System. Telephone filing has been discontinued for monthly and quarterly returns (Forms NJ-500/NJ-927) as well as the annual return for domestic employers (Form NJ-927-H). For information on electronically filing returns due after December 31, 2008, or amending a return that was previously filed by telephone, go to Tax & Employer Filings and Payments on the Division of Revenue’s Web site. Mandates: Practitioners who prepared 25 or more New Jersey resident income tax returns must file their clients' returns via one of the state's three electronic filing services. Beginning with the quarter ending March 31, use of paper returns by employers is eliminated and payroll forms NJ-500, 927, 927-W, 927H, and WR-30 must be filed electronically. Mandate that all partnerships with 10 or more partners must file their NJ 1065 partnership return electronically beginning with returns filed as of TY2002 Beginning to slowly phase in mandate of Sales tax E-filing, at Director's discretion; also slowly removing paper as an option. Plans for expansion: Planning to develop Fed-State MeF 1040 and 1120 e-File
New Mexico	General: Public Information Officer 505-827-0313	Current programs for electronic commerce: Taxpayers have new options to check the status of their tax refunds, to check on all tax filings, and to make online payments; t he service is now available for all taxpayers, individuals, and businesses. A complete list of the functions included in the new TAP service can be found on the Department's web site at www.state.nm.us/tax. 2-D Barcoding for PIT FedState E-File/PIT Return Filing (STATE ONLY) Free Direct to state PIT Internet filing - this application is being redesigned for 2007 and will include instructions, error descriptions and refund status capabilities Account Access - Registration for a CRS account number, name/address changes, close accounts, view account balances and details of returns and payments PIT Refund Inquiry via Web Internet Gross Receipts Tax Filing Internet Vehicle Registration with credit card payment E-mail taxpayer assistance Telefile Vehicle Registration E-filing for Gross Receipts, Compensating, and Withholding tax program; also for Oil and Gas tax Mandates: Mandatory e-file of personal income tax returns by preparers filing more than 25 returns; taxpayers can opt out in writing; penalty for noncompliance is $5 per return Oil and Gas taxpayers that have more than 150 lines of data are required to file electronically. Plans for expansion: Planning to develop Fed-State MeF 1040 e-File
New York	General: Lynne Belokopitsky Lynne_Belokopitsky@tax.state.ny.us FedState Indiv e-file and MEF Partnership: Beth Ostwald Bostwald@tax.state.ny.us MEF Corporation: Ron LeClair Ron_LeClair@tax.state.ny.us	Current programs for electronic commerce: Launched Modernized Fed-State 1120 and 1065 E-file Individual and Business Taxpayer authentication modules View and Pay Open Assessments online Request an Income Tax Installment Payment Agreement International Fuel Tax Agreement report filing Electronic Value Transfer (EVT) program provides a statewide solution for accepting e-payments (not limited to the Tax Department), including credit and debit card and ACH transactions The state has developed a state-level Free File Alliance (FFA) offer to PIT e-file companies that is similar to the federal FFA agreement 2-D Barcoding for PIT FedState E-File/PIT Return Filing (STATE ONLY) Fed/State e-file fiduciary filing On-line PIT filing - 3rd Party Vendor web links available PIT Filing for Extensions on Department website or via FedState e-file /PIT and MeF programs with payment options PIT Estimated Tax filing with payment options on department website PIT Refund Inquiry via Web and Automated Call Response PIT Estimated Tax account status inquiry PIT tax payments via credit card or direct debit Telefile for Sales zero-$ Small Business Portal (www.tax.state.ny.us/sbc) Tax Practitioner Portal (www.tax.state.ny.us/tp) Penalty and Interest Calculator for individual and business taxes Corporation Tax Issuers Allocation Percentage Inquiry One Stop Credentialing for Motor Carriers - Pilot including DMV, DOT and DTF Fiduciary/individual estimated tax payment via bulk file transfer and fedwire Fiduciary return balance due payment via direct debit or bulk file transfer and fedwire Nonresident partnership estimated tax payment via bulk file transfer and fedwire Mandates: A corporation must e-file all general business and NYS S corporation (Article 9-A) returns and extensions beginning on January 1, 2009, and electronically pay the balance due on those tax documents if the corporation meets all three of the following conditions: - It does not use a tax return preparer to prepare Article 9-A general business corporation and S corporation tax returns and/or extensions; - It uses tax software that has been approved by the Tax Department for e-filing business corporation and S corporation tax returns and/or extensions; and - It has broadband internet access. Beginning with the return due on March 20, 2009, you must Web File Form Sales Tax PrompTax ST-810 on our Online Tax Center if your business meets all four of the following conditions: - It is subject to the PrompTax requirements - It does not use a tax preparer to prepare Form ST-810; - It uses a computer to prepare, document or calculate Form ST-810 or related schedules, or is subject to the corporation tax e-file mandate - It has broadband internet access. Effective January 2009, Income tax mandate for tax return preparers: The income tax mandate for tax return preparers now includes partnership returns (including Form IT-204-LL) and partnership extensions in addition to income tax returns and extensions for tax years beginning on or after January 1, 2008.Who is covered by the mandate? You must e-file all individual income tax and partnership returns and extensions beginning on January 1, 2009, if you were subject to the mandate in a prior year, or if you: Prepared more than 100 combined original individual or partnership returns for tax year 2008 in calendar year 2009, and Use tax software to prepare one or more New York State individual and/or partnership returns for tax year 2009 in calendar year 2010. Penalties: A $50 penalty applies to each return or extension that you fail to e-file, unless the taxpayer opts out of e-filing or you have other reasonable cause for failure to comply. Effective January 2010, the above individual / partnership mandate will be expanded to include Fiduciary return filings. Plans for expansion: Planning to develop Fed-State MeF 1040 e-File no earlier than January 2012 Corporation Tax Estimated Tax filing w/payment options on the department website Withholding Tax Electronic Filing w/electronic payment
New York City	Jane Landon Chief Info.Officer 718-403-3838 E-file: Lynn Witt WittL@finance.nyc.gov	Current programs for electronic commerce: Launched Modernized Fed-State 1120 E-file NYC Vendor Payments / ACH Registration Certain Property Tax Refund Applications (Senior Citizen Rent Increase Exemption Refunds) Parking Violations Inquiries, Ticket Payment, Parking Ticket Hearings Via the Web Towed Car Locator Property Tax Payment Histories and Payment Status Updates Tax Practitioner's Gateway E-mail system (direct E-mail Addresses for Finance units) On-line proposed and adopted rules and memoranda, Statements of Audit Procedure, Tax Policy reports "NYBIZTAX" Joint Business Referral Directory (w/ IRS and NYS Dept. of Tax and Finance) NYCeFILE- filing of estimated tax payments and requests for automatic extensions for the General Corporation Tax, Unincorporated Business Tax (for both individuals and partnerships) and Banking Corporation Tax Mandates: New York City plans to mandate electronic filing for both General Corporation Tax and Unincorporated Business Tax (Partnership only) filers for Tax Year 2010. NYC’s mandate thresholds will follow the New York State mandate guidelines. Plans for expansion: Property Tax Payments via the Internet Additional Property Tax Refund Applications Working toward launch of Fed-State 1065 E-file
North Carolina	E-File: Sharon.Tanner@dornc.com EFT: Lei Satterfield Lei.Satterfield@dornc.com	Current programs for electronic commerce: Full Member, Streamlined Sales Tax Program; now accepting Seller registrations and SERs Sales and Use tax return & payment filing via the web FedState E-File/PIT Return Filing, 3rd party Vendor links available (STATE ONLY) Offer PDF-based fill-in forms (no calculations): individual income tax return, corporate annual report, individual income tax credit, request for extension, sales tax return, and sales tax low tier claim for refund Sales and Use tax returns via EDI Now accepting credit and debit card payments for taxes that can be filed through our web applications DOR's website is separated into the following portals: individual, business, and practitioner to reflect the major taxpayer demographic areas E-file/e-pay for withholding & IFTA/motor fuels,and paying online balances identified on assessment notices Mandates: Do not have any current plans for e-file mandates Plans for expansion: Planning to develop Fed-State 1040 e-File Working toward launch of Fed-State 1065 E-file Planning to accept Streamlined Sales Tax filings Future eCommerce plans include: online business registration, account balance payment history, online refund status inquiry and online estimated payment history; e-filing of the NC-3/NC-2 Annual Reconciliation Wage and Tax Statements
North Dakota	Lucas Asche lwasche@nd.gov	Current programs for electronic commerce: January 2010 - the Tax Department has created a new interactive tool to serve as a portal for electronic filing of individual income tax returns; the interactive tool is designed to help taxpayers determine whether they qualify for income tax Free File, which consists of software companies that agree to offer free electronic filing to taxpayers who meet certain criteria. By answering a few easy questions taxpayers will quickly learn which Free File provider may work best for them. New state-only Individual Income Tax WebFile program - for taxpayers that used the Free File program for their federal return Launched Modernized Fed-State 1120/1065 E-file in 2009 Full Member, Streamlined Sales Tax Program; now accepting Seller registrations and SERs 2-D Barcoding for PIT FedState E-File/PIT Return Filing (STATE ONLY) On-line PIT filing - 3rd Party Vendor web links available Withholding TeleFile - serves as both the return and the payment of the withholding tax using ACH Debit process. ACH Credit using the TXP addenda record format also serving as both the payment and the return Web filing of financial Institution tax Web filing of withholding tax w/payment by ACH Debit Web filing of sales tax; PIN selected by taxpayer Web File option for sales tax returns via a third party vendor W2/1099 upload or W2 online entry reporting E-Filing for Oil & Gas, Motor Fuel Taxes, Alcohol Reports Addition of electronic payments for corporate income tax and withholding "Where's My Refund" inquiry Mandates: The only e-file mandates are for Oil & Gas Production Taxes, and (for payroll services only) to file their employer clients' Withholding Tax returns, W-2s and payments electronically, if they are doing the federal filings electronically. Plans for expansion: Planning to accept ACH Credit for S Corp, Partnership, and Fiduciary Tax (early 2010) Planning to accept ACH Debit for submitting alcohol payments (2010) Planning to develop Fed-State MeF 1040 e-File in 2011
Ohio	Karen Fisk karen_fisk@tax.state.oh.us	Current programs for electronic commerce: Associate Member, Streamlined Sales Tax Program Free Direct to state PIT Internet filing (via I-file and eForms) Ohio Business Gateway Web filing or TeleFile of sales tax returns; payment by credit card or e-check available FedState E-File/PIT Return Filing (STATE ONLY) On-line PIT filing - 3rd Party Vendor web links available Telefile for PIT, Sales zero-$ Sales tax e-filing program Mandates: Paid tax preparers who filed more than 75 tax returns during the 2008 calendar year or during any subsequent year must, beginning on Jan. 1, 2010, use electronic filing technology to file state income tax returns. Acceptable methods of electronic filing include the IRS federal and state e-file program, Ohio I-File, or Ohio eForms. This requirement does not apply to paid tax preparers who, during the previous calendar year, prepared 25 or fewer tax returns. E-filing is mandatory for both monthly and semi-annual sales tax returns Ohio has mandated that commercial activity taxpayers that have gross receipts exceeding $1 million annual file electronically. Plans for expansion: Will implement Fed-State 1040 Modernized e-File (MeF) production in February, 2010
Oklahoma	E-file Coordinator Joan Korthanke jkorthanke@tax.ok.gov SST Coordinator Jim Romano jromano@taxok.gov	Current programs for electronic commerce: Full Member, Streamlined Sales Tax Program; now accepting Seller registrations and SERs Sales, Use, Withholding, Waste Tire, Mixed Beverage, and Nonresident Royalty Withholding taxes E-File FedState E-File/PIT Return Filing (STATE ONLY) Telefile for Sales zero-$ Credit card and Direct Debit (e-check) pay options for personal income and most business tax payments X12-EDI Filing for Sales and Gross Production tax Mandates: Any tax return preparer that prepared more than 50 Oklahoma income tax returns for the prior year must file all Oklahoma income tax returns prepared for the current tax year electronically. This does not apply to a return upon which the taxpayer has indicated that the taxpayer did not want the return filed by electronic means. Sales and Withholding tax E-File is mandated for certain taxpayers. Plans for expansion: Will implement Fed-State 1040 Modernized e-File (MeF) production in February, 2010 Online registration for business tax
Oregon	Suzie McDonnell, 2-D Processing Coordinator Suzie.E.McDonnell@state.or.us Joseph.B.Murphy Processing Center Technologist Joseph.B.Murphy@state.or.us Mark K. Ruth PIT Electronic Filing Coordinator mark.k.ruth@state.or.us Barbara Y. Stoenner Fed/State Modernized 1120 e-File barbara.y.stoenner@state.or.us Warren Naillon Warren.L.Naillon@state.or.us	Current programs for electronic commerce: Implemented Modernized Fed-State 1120 E-file 2-D Barcoding for Personal Income Tax (PIT) FedState E-File/PIT Return Filing On-line PIT filing; 3rd Party Vendor web links available PIT credit card payment and direct debit Corporation returns (Forms 20 and 20S) Mandates: Oregon initiated a 2-D barcode mandate for tax year 2006 Personal Income Tax Forms 40, 40S and WFC. For 2007and after, software companies’ are required to enable a 2-D barcode on a form that is submitted on paper format instead of electronically filed. Plans for expansion: Will implement Fed-State 1040 Modernized e-File (MeF) production in February, 2010 Fed-State 1065 Modernized e-File (MeF)
Pennsylvania	General: Debbie Wise dwise@state.pa.us Fed/State PIT e-File: Tammy Jacobs tajacobs@state.pa.us Fed/State Modernized 1120 e-File: Gabrielle Brandt gabrandt@state.pa.us Fed/State Modernized 1065 e-File: Teresa Hicks thicks@state.pa.us E-TIDES: Danette Roberts danroberts@state.pa.us Credit Cards: Lori Davis lodavis@state.pa.us Business/PIT Telefile, DirectFile & Tax Professional e-Services Center: Robert Lettich rlettich@state.pa.us	Current programs for electronic commerce: Modernized Fed-State 1120 and 1065 E-file 6 million small business owners can now file Schedule C for reporting business profits or losses on the Internet-based filing system at https://pa.direct.file.state.pa.us E-Filing of Tax Appeals Credit card option for personal income, sales, employer withholding motor fuel, corporate, and realty transfer taxpayers. Credit card option is available through the Internet or an Interactive Voice Response (IVR) system. FedState E-File/PIT Return Filing (STATE ONLY) On-line PIT filing - 3rd Party Vendor web links available Free Direct to state PIT Internet filing (DirectFile); state-assigned PIN for authentication Telefile for PIT,Sales, and Employer Withholding Taxes E-TIDES - Web site for filing of returns and/or payments for Sales Tax, Employer Withholding Tax, and Motor Fuel Tax returns and/or payments and estimated payments and extension requests of Corporate and Specialty Corporate Taxes. Allows both taxpayers and their representatives to review a history of returns and payments filed online. E-TIDES offers file upload/import capability. See http://www.etides.state.pa.us. E-Filing of Fiduciary returns and payments through third party. On-line Business Registration - web site used to register a new business, add additional taxes or services or to register a new business that is acquiring all or part of an existing enterprise. Delivers business tax account number(s) via e-mail provided receipt of a customer e-mail address. The Online Business Registration Interview accepts data on a new business and transmits it to each of the participating agencies (Departments of Revenue, Labor & Industry and State). See http://www.paopen4business.state.pa.us. Tax Professional e-Services Center – web site where practitioners can view records of client’s personal income tax returns, acknowledgements, refunds, estimated payments, credits and tax returns summaries. See http://www.doreservices.state.pa.us/TaxProfessional/default.htm. Registration requirements include PTIN, Power of Attorney Form and PA-40 return filed through Fed/State e-File Program. Mandates: The PA Department of Revenue has made it easier for Sales and Use Tax account holders to file and pay their Sales Taxes by replacing its current paper-based system with two free electronic filing options: * Filing via the Internet (e-TIDES web site) * Filing via a toll-free telephone filing system. The Department stopped the mailing of sales tax coupon booklets beginning tax year 2005 and employer withholding coupon booklets beginning tax year 2006. Plans for expansion: Planning to develop Fed-State 1040 e-File
Rhode Island	PIT: Susan Galvin galvins@tax.state.ri.us Business: Dan Clemence dclemence@tax.ri.gov	Current programs for electronic commerce: Full Member, Streamlined Sales Tax Program; now accepting Seller registrations and SERs E-filing program for withholding, sales, bank deposit, bank excise, corporate income, corporate estimates, healthcare provider, hotel, insurance premiums & public service gross earnings taxes (more taxes to be added later) via via the internet and IVR at no cost at our website (http://www.tax.state.ri.us); also, sales tax statistical information can also be filed. Businesses will need their 11-digit RI identification number and be a registered business with the tax division. Payments for withholding tax, sales tax, corporation tax and personal income tax using a credit card on the internet and via IVR FedState E-File/PIT Return Filing For sales/use tax, withholding tax, corporation tax, 3rd party vendor links are available on website 2-D Barcoding program for PIT Mandates: Any software developer/provider marketing tax return preparation software must utilize 2-D bar coding technology in the final printed version of the completed tax form, or support electronic filing. The specific tax forms and file layouts are listed on the Division of Taxation web site at http://www.tax.state.ri.us/ under software developers. Tax return preparers that prepared 100 or more Rhode Island corporate and individual tax returns in the prior year must file returns for their clients electronically; the filing requirement may be waived if filing electronically will cause undue hardship. A person employed by a paid preparer with multiple offices is required to file electronically if the total of all tax returns filed from all offices is more than 100, regardless of whether a single office of the same preparer only files 100 returns or less. Paid preparers who fail to abide by this electronic filing mandate, or otherwise file false or improper Rhode Island tax returns, may be precluded from preparing and filing future state tax returns. Effective 1/1/2010 any sales tax permit holder who remits an average of $200 or more per month is required to make those payments electronically. Effective 1/1/2010 any employer with 10 or more employees during the previous calendar year must make all withholding tax payments electronically. Plans for expansion: Will implement Fed-State 1040 Modernized e-File (MeF) production in February, 2010
South Carolina	FedState 1040 and 1120, Web Sales and Withholding, SCnetFile for Extensions, and Business Telefile: Keith Wicker wickerk@sctax.org Sales EDI, EFT, and Motor Fuel EDI: Allison McLendon mclenda@sctax.org	Current programs for electronic commerce: Launched Modernized Fed-State 1120 E-file SC BOS (Business One-Stop Shopping) - a statewide web-based business registration system via state "portal": www.scbos.com 2-D Barcoding for Corporate and Partnership tax filings FedState E-File/PIT Return Filing (STATE ONLY) On-line PIT filing - 3rd Party Vendor web links available Direct Web filing for PIT (SCnetfile) - PIN selected by agency PIT Refund Inquiry via Web As an E-filing incentive, any taxpayer who files Individual Income tax by any non-paper means (Fed/State, Online, Telefile, or SCnetFile) can delay filing until May 1 Sales, Use, Accommodations tax EDI/EFT program EFT – supported by 3rd Party Vendor accepting ACH Debit/Credit payments Business Telefile for zero-payment Withholding returns and zero-gross-sales Web Sales Tax returns; a self-selected user ID/password is used Web Withholding Tax returns ; a self-selected user ID/password is used Credit card pay for all Direct Web filing and payment applications EFW (aka bank draft) for ALL Direct Web filing and payment applications Motor Fuel tax X12-EDI filing program Mandates: Personal income tax preparers who file 100 or more returns must do so electronically. Mandated all Withholding taxpayers who make 24 or more payments annually or who submit payments of $15,000+ during a quarter. Mandated electronic payment for Sales and Motor Fuel taxpayers with over $15,000 annual tax liability. Mandated efiling of Motor Fuel returns Plans for expansion: Planning to develop Fed-State MeF 1040 e-File (May 2010)
South Dakota	Joan Serfling joan.serfling@state.sd.us Streamlined Sales Tax: Jane Page Jane.Page@state.sd.us	Current programs for electronic commerce: Full Member, Streamlined Sales Tax Program; now accepting Seller registrations and SERs SDQUEST filers, if they have not filed their current return, are receiving an e-reminder 5-6 days prior to the 23rd filing deadline Enhancement to SD QUEST to permit Dynamic Web Import functionality to import data, avoiding re-keying, as well as auto-population of City fields from previous return and a Save and Exit feature permitting partial completion and finalization upon later visit. See www.state.sd.us/revenue/SDQUEST Voluntary E-filing program for use over the Internet or Telefile for filing and paying Sales, Use and Excise Tax returns, called SD QUEST (Quick, Easy, Secure Tax Filing).Personal Identification Numbers (PINs) provided in tax booklet. Filing incentive - payment by check is due on the 20th of the month. Payment electronically is due on the 2nd to the last working day (approximately 10 extra days) Mandates: Requested legislation that would require taxpayers who owe more than $1,000 per year in sales, use or contractor's excise tax to file and pay electronically Plans for expansion: Web portal enhancements - goal is to have all of department's forms interactive to the degree of fill-in online and submit electronically or fill-in online, print and submit hard copy by the end of the year. Developing an e-file and e-pay system for motor fuel tax Developing an e-registration/application system for sales, use and contractor's excise taxpayers
Tennessee	Bill Shanko billshanko@state.tn.us	Current programs for electronic commerce: Associate Member, Streamlined Sales Tax Program Business Tax Registration Taxpayers can now file "Individual Income Tax" (Interest and Dividends), Professional Privilege, Sales, Consumer Use, and Franchise and Excise Minimum Payment taxes online, as well as conduct many business registration activities Many tax payments may now be made by credit card (sales and use tax, consumer use tax, individual income tax, professional privilege tax and bill payments) 2-D Barcoding for PIT Telefiling for zero-$ Sales tax returns Motor Fuels EDI filing Sales Tax EDI filing Mandates: Sales and use tax filing mandated for those required to pay electronically; mandate threshold is $2.5K in payments/month; payment warehousing is now available. The sales and use electronic filing may either be through a web portal or through certified software vendors using EDI program. Mandated X12-EDI Filing for Motor Fuel excise tax; filing direct to state via FTP or e-mail. Plans for expansion: Planning to develop Fed-State 1120 e-File Franchise & Excise (Corporate) Extensions/Estimated Payments - estimated production date August 2004 Online Debit Payment application Payment Warehousing to Sales Portal Filing
Texas	Danette Bray danette.bray@cpa.state.tx.us Motor Fuel: Jim Duke jim.duke@cpa.state.tx.us	Current programs for electronic commerce: Direct Web file of Sales tax and Sales zero-$. Texas has now opened its online filing program for sales taxes to businesses on a statewide basis. (The voluntary web-filing program began on a limited basis in 1998.) WebFile allows payments by checking account debit or through American Express and Discover credit cards. Telefile for Sales zero-$ X12-EDI filing for Sales, Crude Oil/Natural Gas, IFTA via direct modem Mandates: Texas requires companies that pay more than $100,000 in tax annually to both file returns and pay taxes electronically. Companies that cannot comply with some of the requirements may be eligible for a waiver. A 5 percent penalty will apply to a company that does not file electronically when required to. X12-EDI filing for Motor Fuel Excise via direct modem Plans for expansion: Further development of EC capabilities
Utah	Doug Hansen ddhanse@utah.gov	Current programs for electronic commerce: Launched Fed-State Modernized 1120 and 1065 E-file in 2008 Associate Member, Streamlined Sales Tax Program Free Direct to state PIT Internet filing 2-D Barcoding for PIT FedState E-File/PIT Return Filing (STATE ONLY) On-line PIT filing - 3rd Party Vendor web links available Telefiling for PIT EDI Filing for Withholding & IFTA via direct modem Mandates: Tax preparers that file 101 or more income tax returns in a calendar year beginning on or after Jan. 1, 2005, will be required to file all such returns using scan technology or by electronic means, under legislation (H.B. 190) enacted March 16. However, the measure provides that the filing requirement will not apply if: - a schedule must be attached to the return that cannot be filed using scan technology or electronic means, or - the taxpayer requests in writing that the income tax preparer not file the return using scan technology or electronic means, or - the Utah Tax Commission waives the requirement that a return be filed by scan technology or electronic means. A tax preparer may obtain such a waiver from the commission by demonstrating that the use of scan technology or electronic means would result in an undue hardship. The filing requirement also does not apply to amended returns or returns for any taxable year that begins before the first day of the current taxable year. Plans for expansion: Will implement Fed-State 1040 Modernized e-File (MeF) production in February, 2010
Vermont	Tanya Perry Tanya.Perry@state.vt.us	Current programs for electronic commerce: Full Member, Streamlined Sales Tax Program; now accepting Seller registrations and SERs Free internet filing option for a single property tax form (a new Homestead Declaration) that will be used to identify residential property from non-residential property for the purposes of funding education. Internet credit card payment option for delinquent tax liabilities for business trust taxes and income tax. In addition, taxpayers will be able to pay for current year estimated income payments as well as PIT liability (regardless of the filing method used). FedState E-File / PIT Return filing (STATE ONLY) Mandates: Do not have any current plans for e-file mandates Plans for expansion: Planning to develop Fed-State MeF 1040 e-File
Virginia	Individual Income E-Filing: ind_efile@tax.virginia.gov Business E-Filing: bus_efile@tax.virginia.gov EFT Assistance: eftcoordinator@tax.virginia.gov Substitute Forms/2D Barcode: subsituteforms@tax.virginia.gov Tax Forms and Instructions: formsunit@tax.virginia.gov Web Upload: webupload@tax.virginia.gov	Current programs for electronic commerce: Individual FedState e-filing (STATE ONLY) Corporate FedState e-filing iFile - an online return and payment filing program for Individual, Sales, Withholding, and Corporate taxes Web Upload - a bulk upload filing program for Sales and Withholding returns and payments W-2 Upload – a web upload of employer W2s and 1099 records QuickPay - an online Bill Payment program Teleplan system that enables eligible taxpayers to set up payment agreements using a touch-tone phone. The payment agreements may be set up for both individual and business accounts 2-D Barcode for Individual Return Filing Credit Card, Direct Debit, and Warehouse Payments available for paying Individual tax dues Direct Deposit of Refunds for Individual returns Online and touch-tone phone system to check Refund status for Individual tax iReg - online Business Registration application Internet Tax Policy Library Download all forms and instructions from web EFT debit and credit programs eSubscriptions – several listservs to communicate to taxpayers and tax practitioners Live Chat – through our website and all web applications Secure email messaging Mandates: Tax Preparers that prepare 100 or more individual income tax returns are required to file returns using electronic filing software Tax Preparers/Payroll Service Providers who act on behalf of 100 or more taxpayers must remit withholding payments by ACH Credit transactions Business taxpayers whose average monthly liability exceeds $20,000 must pay their state taxes by EFT E-Filing of Motor Fuel Taxes - mandated electronic filing for Suppliers, Terminal Operators, Importers, and other licensees Employers with more than 250 employees are required to send their W-2s in electronically through either Web Upload or on magnetic media Plans for expansion: Fed-State Partnership/PTE e-file planned for January 2011 Fed-State Individual 1040 e-File program scheduled for January 2011 Planning to develop online fillable forms and filing program
Washington	Larry Schmitt Larrys@dor.wa.gov	Current programs for electronic commerce: Web-based electronic filing application (E-File) to file all taxes on the Combined Excise Taxes Return (Business and Occupation, Sales/Use, Public Utility, etc). Electronic payment methods accepted: · Electronic Funds Transfer (Debit, Credit and Fedwire with approval), Credit Cards (American Express, Discover, Master Card, or Visa), E-Check (users of E-check make a one time payment by entering their checking account information in a 3rd party vendor’s application) TeleFile allows taxpayer to call in a no business Combined Excise Tax Return. Online Business Registration allows business to file one Master Business Application (MBA) over the web and is shared with applicable state agencies (Licensing, Revenue, Labor & Industries, Secretary of State, and Employment Security). Online accesses to update account information, pay a receivable, file an amended return or request a refund. Mandates: • Substitute Senate Bill (SSB) 5571 requires all businesses whose annual tax liability is greater than $4,800 to file and pay their taxes electronically starting with the July 2009 Excise Tax return due on August 25th. The bill also states businesses with extenuating circumstances may request a waiver. • Mandatory electronic funds transfer (EFT) for all businesses with an annual tax liability of $240,000 or more effective January 1991. Other filers may participate on a voluntary basis. Plans for expansion: Provide assessment, notice or other information (Tax Facts, Local Tax Rate flyer, etc.) electronically.
Virgivghmcghmnia Washington	Larry Schmitt Larrys@dor.wa.gov	Currenurrent programs for electronic commerce: Full Member, Streamlined Sales Tax Program; now accepting Seller registrations and SERs Accepting Credit Cards this year for current year PIT payments, Estimated Tax payments, and Prior Year billings Launched "fill-in" personal income tax return. Taxpayers can view, complete and print the form while on-line, and line-by-line help is also available. The computer program performs all math and tax computations (refund and bal due amounts). FedState E-File/PIT Return Filing (STATE ONLY) On-line PIT filing - 3rd Party Vendor web links available ACH Debit for balance due PIT returns PIT Refund Inquiry via Web EFT for business tax payments; voluntary unless a single payment of $100,000 or more Mandates: Income tax preparer mandate in 2007 applying to those who file 100 returns or more; there are opt-out provisions. Plans for expansion: Planning to develop Fed-State 1040 e-File Planning to accept Streamlined Sales Tax filings Webfile program to process Non-Resident/Part Year Resident returns, business registration, and eventually most business taxes Testing voluntary e-filing for a small group of Consumer Sales and Use Taxpayerst programs for electronic commerce: Web-based electronic filing application (E-File) to file all taxes on the Combined Excise Taxes Return (Business and Occupation, Sales/Use, Public Utility, etc). Electronic payment methods accepted: · Electronic Funds Transfer (Debit, Credit and Fedwire with approval), Credit Cards (American Express, Discover, Master Card, or Visa), E-Check (users of E-check make a one time payment by entering their checking account information in a 3rd party vendor’s application) TeleFile allows taxpayer to call in a no business Combined Excise Tax Return. Online Business Registration allows business to file one Master Business Application (MBA) over the web and is shared with applicable state agencies (Licensing, Revenue, Labor & Industries, Secretary of State, and Employment Security). Online accesses to update account information, pay a receivable, file an amended return or request a refund. Mandates: • Substitute Senate Bill (SSB) 5571 requires all businesses whose annual tax liability is greater than $4,800 to file and pay their taxes electronically starting with the July 2009 Excise Tax return due on August 25th. The bill also states businesses with extenuating circumstances may request a waiver. • Mandatory electronic funds transfer (EFT) for all businesses with an annual tax liability of $240,000 or more effective January 1991. Other filers may participate on a voluntary basis. Plans for expansion: Provide assessment, notice or other information (Tax Facts, Local Tax Rate flyer, etc.) electronically.
Washington	Larry Schmitt Larrys@dor.wa.gov	Current programs for electronic commerce: Web-based electronic filing application (E-File) to file all taxes on the Combined Excise Taxes Return (Business and Occupation, Sales/Use, Public Utility, etc). Electronic payment methods accepted: · Electronic Funds Transfer (Debit, Credit and Fedwire with approval), Credit Cards (American Express, Discover, Master Card, or Visa), E-Check (users of E-check make a one time payment by entering their checking account information in a 3rd party vendor’s application) TeleFile allows taxpayer to call in a no business Combined Excise Tax Return. Online Business Registration allows business to file one Master Business Application (MBA) over the web and is shared with applicable state agencies (Licensing, Revenue, Labor & Industries, Secretary of State, and Employment Security). Online accesses to update account information, pay a receivable, file an amended return or request a refund. Mandates: • Substitute Senate Bill (SSB) 5571 requires all businesses whose annual tax liability is greater than $4,800 to file and pay their taxes electronically starting with the July 2009 Excise Tax return due on August 25th. The bill also states businesses with extenuating circumstances may request a waiver. • Mandatory electronic funds transfer (EFT) for all businesses with an annual tax liability of $240,000 or more effective January 1991. Other filers may participate on a voluntary basis. Plans for expansion: Provide assessment, notice or other information (Tax Facts, Local Tax Rate flyer, etc.) electronically.
West Virginia	Jeff Anderson janderson@tax.state.wv.us Sara Hughes shughes@tax.state.wv.us Lisa Graley lgraley@tax.state.wv.us	Current programs for electronic commerce: Full Member, Streamlined Sales Tax Program; now accepting Seller registrations and SERs Accepting Credit Cards this year for current year PIT payments, Estimated Tax payments, and Prior Year billings Launched "fill-in" personal income tax return. Taxpayers can view, complete and print the form while on-line, and line-by-line help is also available. The computer program performs all math and tax computations (refund and bal due amounts). FedState E-File/PIT Return Filing (STATE ONLY) On-line PIT filing - 3rd Party Vendor web links available ACH Debit for balance due PIT returns PIT Refund Inquiry via Web EFT for business tax payments; voluntary unless a single payment of $100,000 or more Mandates: Income tax preparer mandate applying to those who file 100 returns or more in TY 2008; there are opt-out provisions. Plans for expansion: Planning to develop Fed-State MeF 1040 e-File Planning to accept Streamlined Sales Tax filings Webfile program to process Non-Resident/Part Year Resident returns, business registration, and eventually most business taxes Testing voluntary e-filing for a small group of Consumer Sales and Use Taxpayers
Wisconsin	Fed/State & Online/web based filing programs: Marcia Gray marcia.gray@dor.state.wi.us TeleFile: Eyob Hamda ehamda@dor.state.wi.us Sales tax pilot: Tim Whitcher twhitche@dor.state.wi.us	Current programs for electronic commerce: Launched Fed-State Modernized 1120 E-file in 2006 and 1065 E-file in 2008 The Department has rolled out a new application that allows individuals, practitioners and corporations to look up and verify estinated tax payments when completing a tax return. In addition to Web (data entry) filing of Sales and Use Tax, it is now possible to send an electronic file to the Department. E-mail outreach program - 17,000 Wisconsin income taxpayers have received e-mails inviting them to file electronically; e-mail allows the department to send follow-up reminders, tax law changes, and other updates Free Direct to state PIT Internet filing - on-line instructions and fill-in forms. New EFT system with telephone payment (1-888-eftwisc), on-line filing (www.witaxeft.com), and batch filing capability. You need an EFT number and password; next-day payment and up to 365-day payment warehousing. All three systems share a common database. FedState E-File/PIT Return Filing (STATE ONLY) On-line PIT filing - 3rd Party Vendor web links available Telefile for PIT, Fuel Diversion Registry, Aviation & Alternate Fuel Mandates: Beginning January 2004, practitioners who filed 100 or more (2002) Wisconsin income tax returns in 2003 are required to e-file returns. Added two new mandates by administrative rule for the Annual Reconciliation of Withholding Tax (Form WT-7) and for Pass-Through Entity Withholding (Form PW-1). There are free web-based efiling applications as well as direct XML filing alternatives available for both. Sales and use returns are also now required to be filed electronically after 90 days notice, beginning with monthly filing frequency taxpayers. Waivers are available. Mandated X12-EDI Motor Fuel Excise tax filing via direct modem or Internet (since 1996) Plans for expansion: Will implement Fed-State 1040 Modernized e-File (MeF) production in February, 2010
Wyoming	Mineral Tax WebFile: Pat Parsoneault pat.parsoneault@state.wy.us Excise Tax WebFile: Kay Havner kay.havner@state.wy.us	Current programs for electronic commerce: Associate Member, Streamlined Sales Tax Program Web-based filing of Mineral Severance and Gross Products Taxes including electronic payment via ACH credit or debit (taxpayer enrollment required in advance) Web-based filing of Excise Sales/Use Taxes for multiple location filers including electronic payment via ACH credit or debit - effective 12/01/00 (taxpayer enrollment required in advance) Mandates: Do not have any current plans for e-file mandates Plans for expansion: Expansion of WebFile capabilities to single location sales/use tax filers Creation of WebOrder capabilities for licensed liquor retailers obtaining product through Dept. of Revenue Liquor Division Account management capabilities via Web to update/maintain taxpayer registration information