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 new 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 complete 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 a new 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 Fed-State 1120 E-file in 2007 Free online Internet or Telefiling for business taxpayers filing Alabama income tax withholding returns; payment via EFT Free online Internet filing for county and city sales, sellers use, consumers use and city & county sales, use, lodgings & rental taxes; 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 Mandates: If a preparer prepares 250 or more acceptable individual income tax returns using tax preparation software in calendar year 2005, then for that calendar year all acceptable individual income tax returns prepared by that preparer shall be filed using electronic technology. For 2006, the threshold is reduced to 100 or more acceptable individual income tax returns using tax preparation software. For 2007, the threshold is reduced to 50 or more acceptable individual income tax returns using tax preparation software. Plans for expansion: Working toward launch of Fed-State 1065 E-file in 2008 Planning to develop 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 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 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: Planning to develop Fed-State 1040 e-File
California Franchise Tax Board	Sean McDaniel sean.mcdaniel@ftb.ca.gov Darice Trafton darice_trafton@ftb.ca.gov	Current Programs for electronic commerce: Independent (non Fed-State) Corporate e-File program launched in 2007 e-file Program. FTB’s independent 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. CalFile Program. FTB’s free and direct way to file your 2005 income tax return. Business e-file for Tax Professionals. FTB’s independent program for Business e-file returns implemented January 3, 2006. Includes FTB From 100 and certain forms and schedules. For participation requirements and a full list of supporting forms, visit our page. Subscription Service. Subscribe to receive free important information regarding our e-file Program by email. All e-file Options. Taxpayers can check out all of their e-file options for PIT, including 3rd Party Vendor Web links. TeleFile for PIT discontinued October 16, 2004. Check Your Refund Status. Allows a taxpayer to check the status of their California tax refund. The California Taxes Information Center. California FTB, BOE, and EDD have a website specializing in simplified income, payroll, sales and use tax information for individuals and businesses. 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. Electronic Installment Agreements. Taxpayers can submit a request to enter into an installment agreement via the Web. View Payments and Balance Due. Taxpayers, or their representative, can check how much they owe and view any payments they’ve made. Authorized e-file Provider Locator. Taxpayers can find an ERO near their home. Check e-file Return Status (Acknowledgments). Taxpayers or their representative can check the status of their e-file return. All acknowledgments (both online and practitioner) are available via a Web application (your SSN and DCN required). Email Reminder to File (Individuals Only). Taxpayers can choose to be sent an automatic email each year to remind them to file. Pay by Credit Card (PIT). Taxpayers can pay their tax bill and estimated tax payments by credit card. They can use their Discover/NOVUS, MasterCard, Visa, or American Express (same credit cards as the IRS). Secure Electronic Communication. Allows select businesses or their representatives to exchange secure email with Audit and Legal staff. Pay Online (Web Pay). Allows PIT taxpayers to pay the current amount owed and make estimated tax payments up to one year in advance via a Web application. 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. Plans for expansion: "My FTB Account" in February 2008 - providing - - Estimated tax payments received - Multiple tax years' balance due amounts - Other payments received - California wage and withholding information - FTB issued 1099-G and 1099-INT information Business e-file return planned expansion in 2007 may include Partnership Returns, Sub-S Corporations, Combined Returns, Limited Liability Companies and the rest of Form 100. In 2008, planned expansion will include prior year returns and Tax Exempt Organizations. In 2009, planned expansion includes Fiduciary returns. Planning to develop modernized Individual Income e-File
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: On-Line Business Registration On-Line Business Registration Exploring feasibility of  On-line Account Maintenance, On-Line Payment Verification, On-line Refund Status
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 Fed-State 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: Planning to develop Fed-State 1040 e-File
Connecticut	Electronic Filing Coordinator, Electronic Commerce Unit 860-297-4713 Fax: 860-297-4761 jim.annino@po.state.ct.us	Current programs for electronic commerce: Independent Corporate e-File program launched in 2007 Individuals may use the Taxpayer Service Center to file, pay, and view income tax transactions and to update account information, according to the tax agency. In addition, income tax returns for trusts and estates may now also be filed electronically. Businesses may also register online and use the taxpayer service center to file, pay, view business tax transactions, and update account information. A secure mailbox system will also be made available soon. 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 (FSET Schemas V1.06). Free Direct to state PIT Internet filingFedState E-File/PIT Return Filing (STATE ONLY) Use Tax Tracker - users download onto their own personal computer; Excel is employed to allow users to input qualifying untaxed purchases and calculate appropriate tax dueOn-line PIT filing via 3rd Party VendorTelefile for PIT - PIN selected by agencyCredit card pay option for PIT E-filersGoing forward the Fed/state e-file program the State will accept the federally-approved 5 digit self-selected PIN as the State signature; the federal PIN will eliminate the need for a CT signature equivalent Fast-File Program - available to all business taxpayers who collect and report sales and use taxes, business use tax, room occupancy tax, and income tax withholding from employees. Employers are also able to file their Connecticut Quarterly Reconciliation of Withholding forms and payment (balance dues required electronically). Annual returns and W-2s are also accepted. Mandates: Beginning January 2006, professional tax practitioners that prepared 100 or more returns for tax season 2005 will be required to e-file returns. 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." Some taxpayers required to pay their Sales and Use tax via EFT are also required to file electronically using the CT DOR Fast-File system: taxpayers whose liability for a tax in the prior 12-month period ending June 30, 2004, exceeded $10,000, are required to remit the tax electronically. Plans for expansion: Web-based New Business Registrations Planning launch of Fed-State 1120 and 1065 e-File Planning to develop Fed-State 1040 e-File
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 $25,000. Penalties for the failure to file and pay electronically will apply where the taxpayer has been notified in writing to comply with the new electronic filing requirement and has failed to do so. Plans for expansion: Planning to develop Fed-State 1040 e-File 2-D Barcoding for Sales tax (timing undetermined)
Florida	Susan Wilson wilsons@dor.state.fl.us	Current programs for electronic commerce: Offered Fed-State 1120 E-file August 2008 Web filing of Sales tax via link to Web vendor Telefile of Sales zero-$, 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/ 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. If 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. [Ch. 106 (S.B. 2482), Laws 2007, applicable to returns due on or after January 1, 2008] Mandated Unemployment Insurance (UI) e-file Mandated Sales, Local Option Sales, Communications Services, Intangible Personal Property, Motor Fuel tax e-filing/payment 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 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 Mandates: Effective May 1, 2006, TPs required to pay Withholding tax under GA rules must also file returns. 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 Planning to develop Fed-State 1040 e-File
Hawaii	Susan Adamson Tax.Efile@hawaii.gov Denise Inouye Tax.Efile@hawaii.gov	Current programs for electronic commerce: The Hawaii Department of Taxation has eliminated the $2.50 fee that was charged for electronic filing and electronic payments related to Hawaii corporate income tax, personal income tax, personal income tax withholding, general excise and use tax, transient accommodations tax, and rental motor vehicle and tour vehicle surcharge tax. Beginning Monday April 14, 2008, taxpayers can electronically file returns and forms and pay taxes at no cost on the state's e-file Web site at http://www.ehawaii.gov/efile/. 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. Payment of these taxes can be made with a credit card or electronic check subject to a nominal transaction feeof $2.50. Developed and operated by the Hawaii Information Consortium. 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: Further development of EC capabilities
Idaho	General: Gordon Alleman galleman@tax.state.id.us PIT: Dawn Glazier dglazier@tax.state.id.us	Current programs for electronic commerce: Offered 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: Planning to develop Fed-State 1040 e-File 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 during the 2008 filing season with the hopes of avoiding the imposition of a penalty. Although the mandate became effective July 1, 2007, the DOR advises that, when counting returns for purposes of the 2008 filing period, tax preparers should count the returns filed in calendar year 2007. Amended returns are not counted because they cannot be electronically filed. Plans for expansion: Plan launch of Fed-State 1120/1065 E-file Planning to develop Fed-State 1040 e-File
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	Tim Blevins trb@ kdor.state.ks.us PIT & Business: Gary Centlivre gary_centlivre@kdor.state.ks.us	Current programs for electronic commerce: Launched 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 would be 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. During the 2007 "transition year,"KS DOR will also accept "in rare instances," where the filer is unable to file the information online, "properly formatted CD-ROMs. 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: Planning to develop Fed-State 1040 e-File 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 Bonnie Lee Bonnie.Lee@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 1040 e-File
Louisiana	Stacy Garrett sgarrett@rev.state.la.us	Current programs for electronic commerce: 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 2008 - 30% of all returns must be efiled 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 Planning to develop Fed-State 1040 e-File
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.The legislation takes effect Sept. 17, 2005. 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. 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 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. Beginning with the quarter ending 12/31/07, 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. Beginning 12/31/07, 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 would be 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 not be 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 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 Fed-State 1065 E-file Full Member, Streamlined Sales Tax Program; now accepting Seller registrations 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 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 single business tax 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: Planning to develop Fed-State 1040 e-File Planning to accept Streamlined Sales Tax filings
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 Fed-State 1120 in 2007 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: 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. Tax preparers that prepared more than 100 PIT returns for the previous year are required to file all PIT returns electronically. 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 $20K in previous-season liability, and those that file multiple schedules/forms (for example withholding) Plans for expansion: Working on launch of Fed-State 1120/1065 E-file Planning to develop Fed-State 1040 e-File Developing Telefile capabilities for insurance premium filers
Missouri	Jerry Wingate Jerry.Wingate@dor.mo.gov Dwayne Rasmussen Dwayne.Rasmussen@@dor.mo.gov	Current programs for electronic commerce: Launched Fed-State 1120 E-file in 2007 FedState E-File/PIT Return Filing (STATE ONLY) On-line PIT filing - 3rd Party Vendor web links available Telefile for Withholding, Sales zero-$; Telefile PIN assigned by agency Free PIT Direct Internet filing Credit card/E-check pay option for PIT E-filers - both Telefile and WebFile 2-D Barcoding program for PIT Web Filing for Sales and Withholding taxes E-Filing of Motor Fuel Taxes Mandates: With the enactment of HB 600 last session, mandated electronic filing and payment of quarter monthly withholding and quarter monthly sales tax accounts, with all businesses to be in compliance by January 1, 2004. Plans for expansion: Planning to develop Fed-State 1040 e-File Credit card and E-check for businesses is in development Web-based filing of business taxes in development, will probably include some registration options
Montana	Main contact: Dave Berg daberg@state.mt.us General contact: Terry Hutton thutton@state.mt.us	Current programs for electronic commerce: Launched 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: Planning to develop Fed-State 1040 e-File
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: 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: Planning to develop Fed-State 1040 e-File Planning to accept Streamlined Sales Tax filings
Nevada	M. Lynne Knack Admin. Svcs. Div.	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 inadel@revenue.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 Mandates: Mandate that all partnerships with 10 or more partners must file their NJ 1065 partnership return electronically beginning with returns filed as of TY2002 Practitioners who prepared 100 or more 2005 New Jersey resident income tax returns must file their clients' 2006 returns via one of the state's three electronic filing services. 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 1040 e-File Plan to launch Fed-State 1120 E-file
New Mexico	General:	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 PIT returns by preparers filing more than 25 returns; taxpayers can opt out in writing; penalty for noncompliance $5 per return Oil and Gas taxpayers that have more than 150 lines of data are required to file electronically. Plans for expansion: Planning to develop Fed-State 1040 e-File
New York	General: Lynne Passarelli Lynne_Passarelli@tax.state.ny.us   FedState e-file: Ping Wu Ping_Wu@state.tax.ny.us	Current programs for electronic commerce: Launched Fed-State 1120 E-file in January 2007 Individual and Business Taxpayer authentication modules View and Pay Open Assessments online Request an Income Tax Installment Payment Agreement International Fuel Tax Agreement report filing Electronic Value Transfer (EVT) program provides a statewide solution for accepting e-payments (not limited to the Tax Department), including credit and debit card and ACH transactions The state has developed a state-level Free File Alliance (FFA) offer to PIT e-file companies that is similar to the federal FFA agreement 2-D Barcoding for PIT FedState E-File/PIT Return Filing (STATE ONLY) Fed/State e-file fiduciary filing On-line PIT filing - 3rd Party Vendor web links available PIT Filing for Extensions on department website or via FedState E-File/PIT program PIT Filing for Extensions on Department website or via FedState e-file /PIT program with payment options PIT Estimated Tax filing with payment options on department website PIT Refund Inquiry via Web and Automated Call Response PIT Estimated Tax account status inquiry Telefile for Sales zero-$ 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 PIT tax payments via credit card or direct debit 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: For calendar year beginning 1/1/2006, practitioners that prepared more than 200 returns for tax year 2004, and who are using tax software, are required to e-file their client's returns. For calendar years beginning on or after 1/1/2007, the threshold drops to 100. There is an opt-out provision for clients; we are also eliminating the option for preparers to submit a paper return with a 2-D barcode cover sheet to satisfy their e-file requirement. Plans for expansion: Planning to develop Fed-State 1040 e-File Corporation Tax Estimated Tax filing w/payment options on the department website Sales Tax Electronic Filing w/electronic payment Withholding Tax Electronic Filing w/electronic payment Working toward launch of Fed-State 1065 E-file
New York City	Albert Stratton, Chief of Technology	Current programs for electronic commerce: Plan to launch 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: Do not have any current plans for e-file mandates 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 (STATE ONLY) On-line PIT filing- 3rd Party Vendor web links available 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: 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 sales tax; PIN selected by taxpayer Web File option for sales tax returns via a third party vendor X12-EDI Oil & Gas filing E-Filing of Motor Fuel Taxes Addition of electronic payments for corporate income tax and withholding Permit taxpayers to (non-securely) e-mail W-2 information in the federal formats instead of sending it in on tape or diskette Mandates: The only e-file mandates are for Oil & Gas Production Taxes, and recently passed legislation (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 develop Fed-State 1040 e-File Planning to accept Streamlined Sales Tax filings PIT "fill -in" forms on the web (for printout and mailing)
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 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-$ Mandates: Ohio has mandated that commercial activity taxpayers that have gross receipts exceeding $1 million annual file electronically. There is no mandate for sales taxpayers. Plans for expansion: Planning to develop Fed-State 1040 e-File
Oklahoma	E-file Coordinator – Joan Korthanke jkorthanke@tax.ok.gov SST Coordinator – Mike Nicholas mnicholas@tax.ok.gov Co-SST Coordinator – John Beck jbeck@tax.ok.gov Individual E-file Contact – Darla Young dyoung@tax.ok.gov	Current programs for electronic commerce: Full Member, Streamlined Sales Tax Program; now accepting Seller registrations and SERs Sales and Withholding tax E-File FedState E-File/PIT Return Filing Telefile for Sales zero-$ Credit card and Direct Debit (e-check) pay options for PIT payments X12-EDI Filing for Sales, 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: Planning to develop Fed-State 1040 e-File Planning to accept Streamlined Sales Tax filings
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 Electronic Filing Coordinator mark.k.ruth@state.or.us Warren Naillon Warren.L.Naillon@state.or.us	Current programs for electronic commerce: 2-D Barcoding for PIT FedState E-File/PIT Return Filing On-line PIT filing; 3rd Party Vendor web links available Implemented credit card payment in January 2005 2-D for 20S (Corporation) returns Mandates: Oregon initiated a 2-D barcode mandate for tax year 2006 Personal Income Tax Forms 40, 40S and WFC. For 2007, 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: Planning to develop Fed-State 1040 e-File Working toward launch of Fed-State 1120/1065 E-file Electronic debit in planning stages
Pennsylvania	General: Debbie Wise dwise@state.pa.us Fed/State PIT e-File: Meggan Swisher mswisher@state.pa.us Fed/State Modernized 1120/1065 e-File: Danette Roberts danroberts@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:: Wendi Taylor wtaylor@state.pa.us	Current programs for electronic commerce: 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 Fed-State 1120 Modernized e-file launched June 2007 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 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. Telefile for Sales and Employer Withholding Taxes 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 Working toward launch of Fed-State 1065 e-file
Rhode Island	PIT: Susan Galvin galvins@tax.state.ri.us Business: Nancy A. Telford telfordn@tax.state.ri.us	Current programs for electronic commerce: Full Member, Streamlined Sales Tax Program; now accepting Seller registrations and SERs E-filing program for withholding and sales taxes (more taxes to be added later) 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 On-line PIT filing- 3rd Party Vendor web links available 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. Rhode Island H 7056, signed into law as Chapter 137, requires tax return preparers that prepared 100 or more Rhode Island corporate and individual tax returns in the prior year to file returns for their clients electronically; the filing requirement may be waived if filing electronically will cause undue hardship. Plans for expansion: Planning to develop Fed-State 1040 e-File
South Carolina	General: Terry Garber garbert@sctax.org SCnetFile and Telefile: Keith Wicker wickerk@sctax.org	Current programs for electronic commerce: Launched Fed-State 1120 E-file in 2007 SC BOSS (Business One-Stop Shopping) - a statewide web-based business registration system via state "portal": https://dorbos.sctax.org/ 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 Business Telefile for zero-payment Withholding returns and zero-gross-sales Web Sales Tax returns ; a self-selected PIN is used Credit card pay for Direct Web and Telefile Mandates: Planning to develop Fed-State 1040 e-File In 2008, personal income tax preparers who file 100 or more returns must do so electronically. Mandated e-file for Sales and Motor Fuel taxpayers with over $15,000 annual tax liability. Plans for expansion: Motor Fuel tax X12-EDI filing program
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. Texas processes about 2.6 million sales tax returns each year; of its 615,000 businesses, about 100,000 are currently taking advantage of the e-filing program. 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: Offered Fed-State 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: Planning to develop Fed-State 1040 e-File
Vermont	Trilene Roach troach@tax.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 1040 e-File
Virginia	Electronic Filing: elfcoordinator@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	Current programs for electronic commerce: FedState Individual e-file return filing (STATE ONLY) Online return and payment filing for Individual, Sales, Withholding, and Corporate taxes (iFile program) Online Bill Payment program (QuickPay) 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 2D 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 Online Business Registration application Internet Tax Policy Library Download all forms and instructions from web EFT debit and credit programs Mandates: Tax Preparers that prepare 100 or more individual income tax returns are required to file returns using electronic filing software or 2D barcode. 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 - Virginia mandated electronic filing for Suppliers, Terminal Operators, Importers, and other licensees. Plans for expansion: Fed-State Corporate e-file program tentatively scheduled for January 2009 Fed-State Partnership/PTE e-file program tentatively scheduled for July 2009 Fed-State Fiduciary e-file program tentatively scheduled for January 2010 Planning to develop Fed-State 1040 e-File
Washington	Randy Littlefield randyl@dor.wa.gov	Current programs for electronic commerce: Now offer an "E-check" payment option (similar to using a debit card for a one-time payment from a checking account); users of E-checks enter checking account numbers to make tax payments. Direct web filing of Combined Excise Taxes; requires ACH Debit pay; system customizable to taxpayer Telefile for Combined Business Excise; Acceptance of American Express credit card; Pilot of pay-by-check option for Annual filers; acceptance of Digital Certificates Mandates: Do not have any current plans for e-file mandates Plans for expansion: Further development of EC capabilities
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 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 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 Motor Fuel:	Current programs for electronic commerce: Launched Fed-State 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: We are adding 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. Beginning January 2003, practitioners who filed 200 or more (2001) Wisconsin income tax returns in 2002 are required to e-file returns. Beginning January 2004, practitioners who filed 100 or more (2002) Wisconsin income tax returns in 2003 are required to e-file returns. 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: Planning to develop Fed-State 1040 e-File
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