State EC Snapshots
Updated March 1, 2007

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.

A couple of NOTES:
-- there are new notations for those states involved in Streamlined Sales Tax, Fed-State 1120 (Corporate), and Fed-State 1065 (Partnership) programs.
--for a complete summary of 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 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:

  • Launching Fed-State 1120 E-file in 2007 (NEW)
  • 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 (NEW)

 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:

  • Launching Fed-State 1120 E-file in 2007 (NEW)
  • 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 1065 E-file in 2008(NEW)

 

Arkansas

Dan Brown
dan.brown@rev.state.ar.us

Gary Keadle
gary.keadle@rev.state.ar.us

Current programs for electronic commerce:

  • Associate Member, Streamlined Sales Tax Program (NEW)
  • 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: Further development of EC capabilities

California Franchise Tax Board

Sean McDaniel
sean.mcdaniel@ftb.ca.gov


Darice Trafton
darice_trafton@ftb.ca.gov

Current Programs for electronic commerce:

  • 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 Information Center. 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:

  • 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.

 

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: Do not have any current plans for e-file mandates

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:

  • EZPAY - allows businesses to use a major credit card to make payroll tax deposits over the Internet or by telephone. (NEW)
  • 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. However, the EDI program will be phased out when the Fed/State Employment Taxes (FSET) eXtensible Markup Language (XML) project is implemented in 2007.
  • 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: Mike Renth
mrenth@spike.dor.state.co.us

IFTA and motor fuel excise tax:
Rich Hall
rhall@spike.dor.state.co.us

Current programs for electronic commerce:

  • Launching Fed-State 1120 E-file in 2007 (NEW)
  • FedState E-File/PIT Return Filing (STATE ONLY)
  • Free Direct to state PIT Internet filing (NetFile)
  • Telefile for PIT
  • EDI filing for IFTA, Gaming tax via direct modem
  • Wage withholding filing by EFT
  • 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.

Mandates:

  • Mandated X12-EDI Motor Fuel tax filing/payment via Direct Modem or Internet

Plans for expansion: Further development of EC capabilities

 

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:

  • 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 1120 and 1065 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 in 2007 (NEW)

 

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:

  • 2-D Barcoding for Sales tax (timing undetermined)

 

Florida

Susan Wilson
wilsons@dor.state.fl.us

 

Current programs for electronic commerce:

  • Launching Fed-State 1120 E-file in 2007 (NEW)
  • 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:

  • 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 in 2007 (NEW)

 

Georgia

Contact: Charles Edwards

Individual:
gaelf@dor.ga.gov

Corporate:
ecorp@dor.ga.gov

Current programs for electronic commerce:

  • Launching Fed-State 1120 E-file in 2006 (NEW)
  • 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 Fed-State 1065 E-file in 2007(NEW)
  • Working toward launch of Internet and IVR filing for Withholding (April 2006), Sales and Use (June 2006) and Motor Fuel (NEW)

 

 

 

Hawaii

Susan Adamson
Tax.Efile@hawaii.gov

Denise Inouye
Tax.Efile@hawaii.gov

 

Current programs for electronic commerce:

  • 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:

  • Launching Fed-State 1120 and 1065 E-file in 2007 (NEW)
  • 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.     (NEW)
  • 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. (NEW)
  • 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:

  • 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 (FSET Schemas V1.06).
  • 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:

  • Launching Fed-State 1120 E-file in 2007 (NEW)

 

Indiana

PIT: Bill Dunbar
bdunbar@dor.state.in.us

General: AltFileMgr@dor.state.in.us

Current programs for electronic commerce:

  • Full Member, Streamlined Sales Tax Program; now accepting Seller registrations (NEW)
  • Launching Fed-State 1120 E-file in 2007 (NEW)
  • 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: Do not have any current plans for e-file mandates

Plans for expansion:

  • Planning to accept Streamlined Sales Tax filings in 2006

 

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 (NEW)
  • 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 accept Streamlined Sales Tax filings in 2006

 

Kansas

Tim Blevins
trb@ kdor.state.ks.us

PIT & Business: Gary Centlivre
gary_centlivre@kdor.state.ks.us

Current programs for electronic commerce:

  • Fed-State 1120 E-File in 2006 (NEW)
  • Accepting Streamlined Sales Tax regiatrations and filings (NEW)
  • 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
  • X12-EDI based Retail Sales filing via Web or direct modem
  • X12-EDI based Motor Fuel ExSTARS Reporting downloads via secure VPN
  • X12-EDI based Motor Fuel ExTOLE Tax Information Exchange via secure VPN

    Mandates:
  • 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. (NEW)
  • 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:
  • Working toward launch of Fed-State 1065 E-File in 2008 (NEW)
  • 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 (NEW)
  • 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 accept Streamlined Sales Tax filings in 2006

 

Louisiana

Stacy Garrett
sgarrett@rev.state.la.us

Current programs for electronic commerce:

  • Launching Fed-State 1120 E-file in 2006 (NEW)
  • 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: Do not have any current plans for e-file mandates

Plans for expansion:

  • Working toward launch of Fed-State 1065 E-file in 2007 (NEW)

 

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

Main: Steve Bouchard
sbouchard@comp.state.md.us

Jeane Olson
jolson@comp.state.md.us

Current programs for electronic commerce:

  • Launching Fed-State 1120 E-file in 2007 (NEW)
  • 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:

  • Working toward launch of Fed-State 1065 E-file in 2007 (NEW)
  • 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:

  • Third Party 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:

  • 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).

 

 

Michigan

General: Carolyn S. French
frenchcs@michigan.gov
E-File:
Annette L. Olivier-Wolfe
MIefile2D@michigan.gov

 

Current programs for electronic commerce:

  • Full Member, Streamlined Sales Tax Program; now accepting Seller registrations (NEW)
  • Launching Fed-State 1120 E-file in 2006 (NEW)
  • 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 accept Streamlined Sales Tax filings in 2006
  • Working toward launch of Fed-State 1065 E-file in 2007 (NEW)

 

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:

  • Full Member, Streamlined Sales Tax Program; now accepting Seller registrations and filings (NEW)
  • 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:

  • 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 implement FedState 1120 in 2007 (NEW)

 

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: Do not have any current plans for e-file mandates

Plans for expansion:

  • Developing Telefile capabilities for insurance premium filers
  • 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)

 

Missouri

Jerry Wingate
Jerry.Wingate@dor.mo.gov

Dwayne Rasmussen
Dwayne.Rasmussen@@dor.mo.gov

Current programs for electronic commerce:

  • Launching Fed-State 1120 E-file in 2007 (NEW)
  • 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:

  • 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:

  • 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: Further development of EC capabilities

 

Nebraska

Larry Chapman
Larry.Chapman@rev..ne.gov

Current programs for electronic commerce:

  • Full Member, Streamlined Sales Tax Program; now accepting Seller registrations (NEW)
  • 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 accept Streamlined Sales Tax filings in 2006

 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:

  • Full Member, Streamlined Sales Tax Program; now accepting Seller registrations
  • Launching Fed-State 1120 E-file in 2007 (NEW)
  • 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.

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 accept Streamlined Sales Tax filings in 2006

 

New Mexico

General: John Salazar
CIO
John.Salazar@state.nm.us

Ron Martinez
E-File
Ron.Martinez1@state.nm.us

Current programs for electronic commerce:

  • 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 (NEW)
  • Oil and Gas taxpayers that have more than 150 lines of data are required to file electronically.

Plans for expansion:

  • Internet Corporate Income Tax Filing

 

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:

  • Launching Fed-State 1120 E-file in January 2007 (NEW)
  • 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:

  • 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 in 2008 (NEW)

 

New York City

 Albert Stratton, Chief of Technology

Current programs for electronic commerce:

  • Launching Fed-State 1120 E-file in January 2008 (NEW)
  • 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 in 2008 (NEW)

 

North Carolina

E-File:
Johnetta.Baugham@dornc.com

EFT: Lei Satterfield
Lei.Satterfield@dornc.com

Current programs for electronic commerce:

  • Full Member, Streamlined Sales Tax Program; now accepting Seller registrations (NEW)
  • 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 accept Streamlined Sales Tax filings in 2006
  • 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
  • Working toward launch of Fed-State 1065 E-file in 2007 (NEW)

 

North Dakota

Chuck Picard
cpicard@state.nd.us

 

Current programs for electronic commerce:

  • Full Member, Streamlined Sales Tax Program (NEW)
  • 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 accept Streamlined Sales Tax filings in 2006
  • 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: