State Electronic Filing Programs

For Individual Income Tax

Updated January 2007

The following contains information on state electronic filing programs related to personal income tax (PIT).  Refer to the main EC Snapshots page for information related to business taxes, and certain other offered or related services including 2-D barcoding, business registration services, web portal site development, and certain other EC initiatives.

To Provide Updates Contact: Ryan Burruss

Back to Technology/E-File page

The following definitions were used by the states when identifying specific filing alternatives. 

Fed/State – E-file traffic is prepared/processed by EROs and sent to the IRS, and then forwarded to the state.

Online – Fed/State filings are prepared using vendor software (on the vendor’s web site or off-line), sent to the IRS, and then forwarded to the state.

Independent – Filings are prepared/processed by EROs and sent directly to the state.

Internet – Filings are prepared by individual taxpayers on the state server (or on a vendor server and forwarded to a state Web portal).

Telefile – Filings are prepared via a touch-tone telephone interface (state or vendor maintained) and sent to the state.

 

Alabama

 

"BUDDY" GEORGE TYLER BRAY
bbray@revenue.state.al.us

 

Program Rules/Implementation Guides, etc.

http://www.ador.state.al.us/incometax/software_vendors.htm

 

Additional information on mandates:

http://www.ador.state.al.us/incometax/elfmandate_FAQ.html

Tax Return Filing Services:

  • Fed/State
  • Online
  • Partnership with Free File Alliance

Payment Alternatives:

·         Credit Card

Direct Deposit:

·         Offered for electronic-filed returns only

Signature Requirements:

·         Taxpayer retains signature document

ERO Application Process:

·         Accept all EROs located in state

Acknowledgement Service Provider:

·         IRS Acknowledgement System

Extend Filing Date past April 15?

·         Will follow Feds

Mandates: Admin. Rule dated March 31, 2004; 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. For 2007, the threshold is reduced to 50 or more acceptable individual income tax returns. 

Alaska

 

 

No Personal Income Tax

Arizona

Efile:
efile@azdor.gov

2D Barcode:
2dbarcode@azdor.gov

Program Rules/Implementation Guides, etc.

http://www.azdor.gov

Tax Return Filing Services:

  • Fed/State
  • Partnership with Free File Alliance

Payment Alternatives:

·         ACH Debit

Direct Deposit:

·         Offered for electronic-filed and paper-filed returns

Signature Requirements:

·         ERO retains signature document

·         Taxpayer retains signature document

ERO Application Process:

·         Automatically accepted if approved by IRS

Acknowledgement Service Provider:

·         IRS Acknowledgement System

Extend Filing Date past April 15?

·         No; considering

Mandates: None

 Arkansas

Dan Brown, E-File Manager
Dan.Brown@rev.state.ar.us

David Foster
david.foster@rev.state.ar.us

 

Program Rules/Implementation Guides, etc.

http://www.state.ar.us/efile

 

Tax Return Filing Services:

  • Fed/State
  • Online
  • Telefile
  • Partnership with Free File Alliance

Payment Alternatives:

·         Credit Card

Direct Deposit:

·         Offered for electronic-filed returns only

Signature Requirements:

·         ERO retains signature document

·         Individuals using a web-based product must mail form AR8453-OL to the tax agency.

ERO Application Process:

·         Accept all EROs located in state

Acknowledgement Service Provider:

·         IRS Acknowledgement System

Extend Filing Date past April 15?

·         No

Mandates: None

California Franchise Tax Board

Sean McDaniel
sean.mcdaniel@ftb.ca.gov

 

Program Rules/Implementation Guides, etc.

http://www.ftb.ca.gov/professionals/efile/forms.html

Tax Return Filing Services:

  • Online
  • Independent
  • Internet

Note: Telefile program is being discontinued

Payment Alternatives:

·         Credit Card

·         ACH Debit or E-Check

·         Payment Warehousing

Direct Deposit:

·         Offered for electronic-filed and paper-filed returns

Signature Requirements:

·         ERO retains signature document

·         Taxpayer retains signature document

·         Will implement an e-Signature process similar to the IRS for the 2005 filing season

ERO Application Process:

·         EROs send copy of IRS application and/or acceptance letter (required for Out-Of-State EROs only)

·         EROs complete separate state application

Acknowledgement Service Provider:

·         Independent acknowledgement system

Extend Filing Date past April 15?

·         May conform if the IRS extends their filing date

Mandates:  01-01-04  Preparers must e-file all of their clients’ California individual income tax returns if they prepared more than 100 California individual income tax returns for the previous tax year and prepare one or more current year returns using tax preparation software. Beginning January 1, 2005, state will impose a $50 penalty on income tax preparers who fail to electronically file returns.

Colorado

Steve Asbell
sasbell@spike.dor.state.co.us

 

Program Rules/Implementation Guides, etc.

http://www.revenue.state.co.us/tps_dir/wrap.asp?incl=softwaredev 

Tax Return Filing Services:

  • Fed/State
  • Online
  • Internet
  • Telefile

Payment Alternatives:

·         None selected on survey

Direct Deposit:

·         Offered for electronic-filed and paper-filed returns

Signature Requirements:

·         ERO retains signature document

·         Taxpayer (online) retains signature document

ERO Application Process:

·         Automatically accept all EROs accepted in Federal e-file program.

Acknowledgement Service Provider:

·         IRS Acknowledgement System

Extend Filing Date past April 15?

·         No; allowed pending federal

Mandates: None

 Connecticut

Jim Annino
jim.annino@po.state.ct.us

 

Program Rules/Implementation Guides, etc.

http://www.ct.gov/drs/cwp/view.asp?a=1433&q=265866

 

 

 

Tax Return Filing Services:

  • Fed/State
  • Online
  • Internet
  • Telefile

Payment Alternatives:

·         Credit Card

·         Debit Card

·         ACH Debit or E-Check

·         Payment Warehousing

Direct Deposit:

·         Offered for electronic-filed and paper-filed returns

Signature Requirements:

·         ERO retains signature document

·         Taxpayer retains signature document

·         Accept Fed PIN as state if Fed PIN is accepted

ERO Application Process:

·         Accept all EROs located in state

·         EROs send copy of IRS application and/or acceptance letter

Acknowledgement Service Provider:

·         IRS Acknowledgement System

Extend Filing Date past April 15?

·         Considering only if IRS is able to extend filing date. We will attempt to match IRS filing dates.

Mandates: A regulation was passed on 4/26/2005 that will require return preparers who prepared 200 or more 2004 Connecticut individual income tax returns to file 2005 returns electronically using the Federal/State Program (e-file). The same regulation will require return preparers who prepare 100 or more 2005 Connecticut income tax returns to file 2006 returns electronically, and return preparers who prepare 50 or more 2006 Connecticut income tax returns to file 2007 returns electronically.

 Delaware

James Stewart
james.stewart@state.de.us

 

Tax Return Filing Services:

  • Fed/State
  • Online
  • State Only
  • Internet

Payment Alternatives:

·         Credit Card

Direct Deposit:

·         Offered for electronic-filed and paper-filed returns

Signature Requirements:

·         ERO retains signature document

·         Taxpayer retains signature document

ERO Application Process:

·         No application needed; must be approved by IRS

Acknowledgement Service Provider:

·         IRS Acknowledgement System

Extend Filing Date past April 15?

·         Same as IRS

Mandates: None

 District of Columbia

Sonya Peterson
sonjap@otrtax.dcgov.org

 

 

 Florida

 

 

No Personal Income Tax

 Georgia

Edith Bass
edith.bass@dor.ga.gov

 

 

 Hawaii


Tax.Efile@hawaii.gov

 

Tax Return Filing Services:

  • Fed/State
  • Online
  • Internet

Payment Alternatives:

·         Credit Card

·         E-Check

Direct Deposit:

·         Offered for electronic-filed and paper-filed returns

Signature Requirements:

·         Act of e-filing constitutes a signature

ERO Application Process:

·         EROs accepted by IRS are accepted by Hawaii automatically

Acknowledgement Service Provider:

·         IRS Acknowledgement System

Extend Filing Date past April 15?

·         No

Mandates: None

 Idaho

Dawn Glazier
dglazier@tax.idaho.gov

 

Program Rules/Implementation Guides, etc.

http://www2.state.id.us/tax/  (Click on Tax Pros)

Forms:
http://tax.idaho.gov

 

Tax Return Filing Services:

  • Fed/State
  • Online
  • Partnership with Free File Alliance

Payment Alternatives:

·         Credit Card

·         Debit Card

·         ACH Debit or E-Check

·         ACH Credit

·         Payment Warehousing

Direct Deposit:

·         Offered for electronic-filed and paper-filed returns

Signature Requirements:

·         Section 48-603R Idaho Code – Rule 150  (The name of the taxpayer, the name of the taxpayer’s authorized agent, the taxpayer’s identification number, or personal identification number, shall constitute a signature when transmitted as part of an electronically filed return by the taxpayer or at the taxpayer’s direction.)

ERO Application Process:

·         No registration required for out of state EROs. In state EROs register with us if they want to be on our web site as a preparer.

Acknowledgement Service Provider:

·         IRS Acknowledgement System

Extend Filing Date past April 15?

·         No

Mandates: None

 Illinois

General: Kevin Richards
krichards@revenue.state.il.us

 

Program Rules/Implementation Guides, etc.

http://www.revenue.state.il.us/TaxProfessionals/

Tax Return Filing Services:

  • Fed/State
  • Online
  • Independent
  • Internet
  • Telefile
  • Independent Online

Payment Alternatives:

·         Credit Card

·         Debit Card (only Visa or MasterCard)

·         ACH Debit or E-Check

·         Payment Warehousing

Direct Deposit:

·         Offered for electronic-filed and paper-filed returns

Signature Requirements:

·         ERO retains signature document

·         IL-PINS are assigned by the department that are used as signatures for Internet and Online filing options.

ERO Application Process:

·         EROs send copy of IRS application and/or acceptance letter

·         EROs complete separate state application

·         Both the state application and IRS acceptance letter are required

Acknowledgement Service Provider:

·         Illinois uses a stand alone acknowledgement system based off of the Federal system. This system is modem based.

Extend Filing Date past April 15?

·         No

Mandates: Considering

 Indiana

Bill Dunbar
bldunbar@dor.state.in.us

 

Program Rules/Implementation Guides, etc.

http://www.in.gov/dor/specialresources/developer/develop1.html

Tax Return Filing Services:

  • Fed/State
  • Online
  • Internet
  • Telefile (Fed/State)

Payment Alternatives:

·         Credit Card

·         ACH Debit or E-Check

Direct Deposit:

·         Offered for electronic-filed and paper-filed returns

Signature Requirements:

·         ERO retains signature document (Fed/State E-File)

·         Taxpayer retains signature document (Fed/State On-Line File)

ERO Application Process:

·         Accept all EROs located in state

·         Out-of-State EROs accepted if registered with IRS and using approved Federal and State software

Acknowledgement Service Provider:

·         IRS Acknowledgement System

Extend Filing Date past April 15?

·         No

Mandates: None

 Iowa

Peter Johann
Peter.Johann@iowa.gov

 

Program Rules/Implementation Guides, etc.

http://www.state.ia.us/tax/elf/e-pro.html

Tax Return Filing Services:

  • Fed/State
  • Online
  • Internet
  • Telefile
  • Will Partner with Free File Alliance in 2007 (TY 2006)

Payment Alternatives:

·         Credit Card

·         ACH Debit or E-Check

Direct Deposit:

·         Offered for electronic-filed returns only

Signature Requirements:

·         Designate IRS Form 8453 as state signature

ERO Application Process:

·         Accept all EROs approved by IRS

Acknowledgement Service Provider:

·         IRS Acknowledgement System

Extend Filing Date past April 15?

·         Iowa's filing deadline is April 30.

Mandates: None

Kansas

Gary Centlivre
gary_centlivre@kdor.state.ks.us

 

 

Program Rules/Implementation Guides, etc.

http://www.ksrevenue.org/dev (for software developers)

http://www.webtax.org  (general KS electronic info)          

Tax Return Filing Services:

  • Fed/State
  • Online
  • Internet
  • Telefile

Payment Alternatives:

·         Credit Card

·         ACH Debit or E-Check

·         Payment Warehousing

Direct Deposit:

·         Offered for electronic-filed returns only

Signature Requirements:

·         Designate IRS Form 8453 as state signature

ERO Application Process:

·         Accept all EROs

Acknowledgement Service Provider:

·         IRS Acknowledgement System

Extend Filing Date past April 15?

·         No

Mandates: Considering

 Kentucky

Judy Ritchie
judy.ritchie@ky.gov

 

 

Program Rules/Implementation Guides, etc.

http://revenue.ky.gov/taxpro/

Tax Return Filing Services:

  • Fed/State
  • Online
  • Partnership with Free File Alliance

Payment Alternatives:

·         Credit Card

·         ACH Debit or E-Check

Direct Deposit:

·         Offered for electronic-filed returns only

Signature Requirements:

·         ERO retains signature document

ERO Application Process:

·         Accept all EROs approved by the IRS

Acknowledgement Service Provider:

·         IRS Acknowledgement System

Extend Filing Date past April 15?

·         No

Mandates: No

 Louisiana

Kay Wilson
kay.wilson@la.gov

 

Program Rules/Implementation Guides, etc.

http://www.revenue.louisiana.gov\vendors.htm

Tax Return Filing Services:

  • Fed/State
  • Online
  • Internet

Payment Alternatives:

·         ACH Debit or E-Check

Direct Deposit:

·         Offered for electronic-filed returns only

Signature Requirements:

·         ERO retains signature document

·         Taxpayer retains signature document (FOR ONLINE FILERS)

·         IRS PIN will be accepted

ERO Application Process:

·         EROs send copy of IRS application and/or acceptance letter

·         EROs can now register on our website at http://www.revenue.louisiana.gov/sections/eservices/default.asp#fsef

Acknowledgement Service Provider:

·         IRS Acknowledgement System

Extend Filing Date past April 15?

·         Louisiana currently has a May 15 due date for all returns, paper and electronic.  This later due date has been in effect for several years.

Mandates: Considering

 Maine

Mike Thompson
efile.helpdesk@maine.gov

 

 

Program Rules/Implementation Guides, etc.

http://www.maine.gov/revenue/developers

Tax Return Filing Services:

  • Independent
  • Internet

Payment Alternatives:

·         ACH Debit/Credit

·         Delayed Debit (up to the Due Date)

·         Payment Warehousing

·         Maine EZ Pay

Direct Deposit:

·         Offered for electronic-filed and paper-filed returns

Signature Requirements:

·         Maine no longer requires a signature document nor does it require PIN’s

ERO Application Process:

·         Accept all EROs which are accepted by the IRS

Acknowledgement Service Provider:

·         In-house server (Momentum)

·         We offer secure FTP for transmissions and ACK retrieval. We no longer allow dial-up.

Extend Filing Date past April 15?

·         No. Undecided if Maine will extend past April 15 despite what the Fed does.

Mandates: No

 Maryland

Maryland eFile:
Jeane Olson
jolson@comp.state.md.us

Van Jones
vjones@comp.state.md.us

2D Barcode:
Lewis Koenig
lkoenig@comp.state.md.us

 

Program Rules/Implementation Guides, etc.

Tax Return Filing Services:

  • Fed/State
  • Online
  • Internet

Payment Alternatives:

·         Credit Card

·         ACH Debit

·         Payment Warehousing

Direct Deposit:

·         Offered for electronic-filed and paper-filed returns

Signature Requirements:

·         ERO retains signature document

·         Taxpayer retains signature document

·         Accept Fed PIN as state if Fed PIN is accepted for online

ERO Application Process:

·         Accept all EROs located in state

Acknowledgement Service Provider:

·         IRS Acknowledgement System

Extend Filing Date past April 15?

·         We will if IRS is able to extend filing date

Mandates: No

Massachusetts

J. Michael Guerin
guerinj@dor.state.ma.us

 

 

Program Rules/Implementation Guides, etc.

http://www.dor.state.ma.us/softwaredevelopers/index.htm

Tax Return Filing Services:

  • Online
  • Independent
  • Telefile
  • Partnership with Free File Alliance

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

Signature Requirements:

·         ERO retains signature document

·         Taxpayer retains signature document (online software)

·         Telefile taxpayers listen to a legal statement and press one “1” to agree/sign. First Time filers listen and then sign by entering the last four digits of their SSN.

ERO Application Process:

·         EROs complete separate state application (must also be IRS accepted)

Acknowledgement Service Provider:

·         Provide our own acknowledgements

Extend Filing Date past April 15?

·         No

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, 2004, income tax return preparers who completed 200 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 threshold is reduced to 100 returns for tax years beginning on or after January 1, 2005. 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.

 Michigan

Annette L. Olivier-Wolfe
wolfea1@michigan.gov

E-File:
Miefile2D@michigan.gov

 

 

Program Rules/Implementation Guides, etc.

Information is available at www.mifastfile.org, www.michigan.gov/sbtefile and on our secure Web site for software developers.

Tax Return Filing Services:

  • Fed/State
  • Online
  • Partnership with Free File Alliance (We are working with the Free File Alliance (FFA) members to offer free e-file to Michigan taxpayers. We did not enter into any type of formal agreement with the FFA).

Payment Alternatives:

·         Personal income tax filers must mail their payment with a payment voucher form.

Direct Deposit:

·         Offered for electronic-filed and paper-filed returns

Signature Requirements:

  • For fed/state filings Michigan will accept the federal signature (8453 or PIN). Michigan does not require any additional documentation. If the taxpayer chooses to complete the Michigan signature form (MI-8453), we recommend the preparer retain it for six years.
  • State–Only returns that are filed by a preparer with or without a Michigan income tax return (MI-1040) can be signed using “shared secrets” or the MI-8453 signature document. The shared secrets consist of the Social Security number(s), previous year’s adjusted gross income (AGI) or household income (HHI), and the previous year’s tax due or refund amount. If the MI-8453 is used, the preparer may retain a copy.
  • On-line State-Only filings that do not use the Electronic Signature Alternative must complete form MI-8453 and mail to Treasury within three business days of receiving an acknowledgment from Michigan that the e-file return has been accepted.

ERO Application Process:

·         EROs must first be accepted by the IRS.  Michigan does not have a separate application form for EROs.

Acknowledgement Service Provider:

·         IRS Acknowledgement System

Extend Filing Date past April 15?

·         No

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.

 Minnesota

Electronic Information
Efile.PrepSupport@state.mn.us

 

Program Rules/Implementation Guides, etc.

http://www.taxes.state.mn.us

Tax Return Filing Services:

  • Independent
  • Partnership with Free File Alliance

Note: Minnesota had its own internet application for telefile, but it was abandoned in lieu of the Free File Alliance.

Payment Alternatives:

·         Credit Card*

·         Debit Card*

·         ACH Debit or E-Check – initiated by taxpayer or their representative

·         ACH Credit*

·         Payment Warehousing – available to everyone on eFILE Minnesota site

·         Direct Debit for e-filed returns only; may be warehoused

*Service is provided by a third party

Direct Deposit:

·         Offered for electronic-filed and paper-filed returns

Signature Requirements:

·         Minnesota law does not require a signature document for electronically filed returns.  (See M.S. 289A.07.)

ERO Application Process:

·         Accept all EROs located in state*

* New EROs outside of Minnesota must fax IRS letter of acceptance and first page of form 8633 (or federal EIN and contact information) to Minnesota. Primary fax (651) 556-5130; alternate fax (651) 556-3130

Acknowledgement Service Provider:

·         Minnesota hosts its own independent transmission and acknowledgement services, which are available to transmitters by Internet and/or modem*.

*Minnesota will eliminate dial-up access effective tax year 2005 (processing year 2006). If the IRS changes its target date for sunsetting modem connections, Minnesota will re-evaluate its effective date.

Extend Filing Date past April 15?

·         No. Minnesota may pursue enabling legislation if federal legislation is adopted.

Mandates:  Tax Year 2000 (Processing Year 2001). Tax professionals who prepared more than 100 returns in the prior tax filing season must file every individual income tax return electronically in the current tax filing season.  If preparer submits a return on paper, preparer is assessed a five dollar processing fee unless department requires the return to be filed on paper.  Department permits paper fee waiver only if IRS or Minnesota policy or technical reasons require the return to be filed on paper.  (See M.S. 289A.08 subd. 16.)

 Mississippi

Niki Meadows
nmeadows@ns1.mstc.state.ms.us

 

Program Rules/Implementation Guides, etc.

 

 Missouri

Lesa Morrow
Lesa.Morrow@dor.mo.gov

 

Program Rules/Implementation Guides, etc.

http://www.dor.mo.gov/tax/vendors/software.htm

Tax Return Filing Services:

  • Fed/State
  • Online
  • Internet
  • Telefile (through Fed/State program)
  • Considering a partnership with Free File Alliance for 2005 (TY 2004)

Payment Alternatives:

·         Credit Card

·         E-Check

·         Voucher printed by vendor software

Direct Deposit:

·         Offered for electronic-filed returns only

Signature Requirements:

·         ERO retains signature document

ERO Application Process:

·         If accepted with IRS automatically accepted for MO

Acknowledgement Service Provider:

·         IRS Acknowledgement System

Extend Filing Date past April 15?

·         Whatever is considered timely for IRS is timely for MDOR.

Mandates: None

 Montana

Dave Berg
daberg@state.mt.us

 

Program Rules/Implementation Guides, etc.

Tax Return Filing Services:

  • Fed/State
  • Online

Payment Alternatives:

·         Credit Card <https://app.mt.gov/ite/>

·         E-Check <https://app.mt.gov/ite/>

·         Payment Vouchers

Direct Deposit:

·         Yes

Direct Debit:

·         Yes

Signature Requirements:

·         Act of E-Filing is considered signature

ERO Application Process:

·         Automatic acceptance if approved by the IRS

Acknowledgement Service Provider:

·         IRS Acknowledgement System

Extend Filing Date past April 15?

·         Same as IRS.

Mandates: None

 Nebraska

Dick Gettemy
dick.gettemy@rev.ne.gov

 

Program Rules/Implementation Guides, etc.

 Tax Return Filing Services:

  • Fed/State
  • Fed/State Online
  • Internet
  • Telefile

Payment Alternatives:

·         Credit Card

·         ACH Debit (EFW)

·         Payment Warehousing

Direct Deposit:

·         Offered for electronic-filed and paper-filed returns

Signature Requirements:

·         ERO retains signature document

·         No signature for Fed/State Online

ERO Application Process:

·         Accept all EROs approved for IRS

Acknowledgement Service Provider:

·         IRS Acknowledgement System

Extend Filing Date past April 15?

·         If IRS changes the actual federal due date, we will follow.

Mandates: None planned

Nevada

 

No Individual Income Tax

 

 New Hampshire

 

Income tax is on interest and dividends only; not on wages

 New Jersey

Tim Bachman
tim.bachman@treas.state.nj.us

 

Program Rules/Implementation Guides, etc.

ERO Handbook:
http://www.state.nj.us/treasury/revenue/elf2006.htm

Tax Return Filing Services:

  • Fed/State
  • Online
  • Web File

Payment Alternatives:

·         Direct Debit

·         E-Check

·         Payment Warehousing

Direct Deposit:

·         Offered for electronic-filed and paper-filed returns

Signature Requirements:

·          

ERO Application Process:

·          

Acknowledgement Service Provider:

·         IRS Acknowledgement System

Extend Filing Date past April 15?

·          

Mandates: Practitioners who prepared 100 or more 2005 New Jersey resident income tax returns must file their clients' 2004 returns by electronic means.

 New Mexico

Gale Kessler - 2D Barcode
gale.kessler@state.nm.us

Bernie Candelaria
bernie.candelaria@state.nm.us

 

 

Program Rules/Implementation Guides, etc.

http://www.state.nm.us/tax/trd_pubs.html scroll to tax software & practitioners developlers

Tax Return Filing Services:

  • Fed/State
  • Online
  • Internet

Payment Alternatives:

·         Credit Card

·         ACH Debit or E-Check

·         Payment Warehousing

Direct Deposit:

·         Offered for electronic-filed and paper-filed returns

Signature Requirements:

·         ERO retains signature document

·         Taxpayer retains signature document

·         If taxpayer is filing through fed/state, online signature documentation is required by the state.

ERO Application Process:

·         Accept all ERO’s and ensure software program for fed/state e-filing is approved by NM

Acknowledgement Service Provider:

·         Processed through IRS

Extend Filing Date past April 15?

·         Yes; 4/30/04

Mandates: None

 New York

Ping Wu
ping_wu@tax.state.ny.us

 

Program Rules/Implementation Guides, etc.

http://www.nystax.gov/elf/  

 Tax Return Filing Services:

  • Fed/State
  • Online (for extensions and estimated tax only)
  • Partnership with Free File Alliance

Payment Alternatives:

·         Credit Card

·         ACH Debit

·         Payment Warehousing

Direct Deposit:

·         Offered for electronic-filed and paper-filed returns

Signature Requirements:

·         ERO retains signature document

·         Self selected PIN and Practitioner PIN

ERO Application Process:

·         IRS accepted EROs are automatically accepted to the NY program. Copy of IRS acceptance letter not required. Separate state application not required.

Acknowledgement Service Provider:

·         IRS Acknowledgement System

Extend Filing Date past April 15?

·         No

Mandates: Return preparers who were subject to the mandate in a previous year or who file more than 100 original returns in the previous calendar year, and who use tax preparation software are required to e-file their clients' returns. For tax year 2006, the mandate will only apply to personal income tax returns. There is an opt-out provision for taxpayers. The Law includes a $50 per return penalty for practitioners that fail to file electronically, unless their client opted out or they can establish reasonable cause.

 North Carolina

Johnetta M. Baugham
johnetta.baugham@dornc.com

 

Program Rules/Implementation Guides, etc.

http://www.dornc.com

Tax Return Filing Services:

  • Fed/State
  • Online

Payment Alternatives:

·         Credit Card

·         Debit Card

·         Bank Draft

Direct Deposit:

·         Offered for electronic-filed returns only

Signature Requirements:

·         No signature document is required. North Carolina does not require any supporting documentation for tax credits or deductions that are claimed on an e-filed return. The taxpayer is required to submit the form NC-478 and series A thru I for any business incentive tax credits claimed on an e-filed return. 

ERO Application Process:

·         No separate application process. If ERO is accepted by the IRS, they are automatically accepted with NC.

Acknowledgement Service Provider:

·         IRS Acknowledgement System

Extend Filing Date past April 15?

·         The last date for a timely e-filed return is April 15. However, we follow the extended filing date for the IRS.

Mandates: None

 North Dakota

Jill Weigel
jweigel@state.nd.us

 

Program Rules/Implementation Guides, etc.

http://www.ndtaxdepartment.com

Tax Return Filing Services:

  • Fed/State
  • Partnership with Free File Alliance

Payment Alternatives:

·         Credit Card

Direct Deposit:

·         Offered for electronic-filed and paper-filed returns

Signature Requirements:

·         ERO retains signature document

  • Federal PIN satisfies state signature for online filers. Otherwise, state form ND-1OF is required from online filers.

ERO Application Process:

·         No separate state application necessary. Once Approved for IRS, automatically approved for North Dakota

Acknowledgement Service Provider:

·         IRS Acknowledgement System

Extend Filing Date past April 15?

·         No

Mandates: None

 Ohio

Karen Fisk
karen_fisk@tax.state.oh.us

 

Program Rules/Implementation Guides, etc.

http://tax.ohio.gov/divisions/ohio_individual/individual/software_

developers.stm

and

http://tax.ohio.gov/divisions/ohio_individual/individual/electronic_

filing.stm

Tax Return Filing Services:

  • Fed/State
  • Independent
  • Internet
  • Telefile

Payment Alternatives:

·         Credit Card

·         Debit Card

·         ACH Debit

Direct Deposit:

·         Offered for electronic-filed returns only

Signature Requirements:

·         Electronic acceptance of perjury statement

·         ERO retains signature document

ERO Application Process:

·         Accept all EROs approved by the IRS (does not matter where ERO is located).

Acknowledgement Service Provider:

·         GAC

Extend Filing Date past April 15?

·         Will require legislative approval

Mandates: Considering for TY 2006

 Oklahoma

Joan Korthanke
jkorthanke@tax.ok.gov
OTC E-File Coordinator for all electronic filing initiatives for income tax.

Program Rules/Implementation Guides, etc.

http://www.oktax.state.ok.us

Tax Return Filing Services:

  • Fed/State
  • Partnership with Free File Alliance

Payment Alternatives:

·         Credit Card

·         ACH Debit or E-Check

Direct Deposit:

·         Offered for electronic-filed and paper-filed returns

Signature Requirements:

·         ERO retains signature document

ERO Application Process:

·         Accept all EROs approved by IRS; both in-state and out-of-state

Acknowledgement Service Provider:

·         IRS Acknowledgement System

Extend Filing Date past April 15?

·         Due Date for e-filed returns is April 20th

·         Legislation was passed that would piggyback Federal

Mandates: Any tax return preparer, who 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.

 Oregon

Stacey Weeks
stacey.h.weeks@state.or.us

 

Program Rules/Implementation Guides, etc.
Software developer handbook available on our draft website. Tax Professional handbook available at www.oregon.gov/DOR.

 Tax Return Filing Services:

  • Fed/State
  • State-Only

Payment Alternatives:

·         Credit Card

Direct Deposit:

·         Offered for electronic-filed and paper-filed returns

Signature Requirements:

·         Federal PIN signs Oregon return

·         Oregon EF is required if federal 8453 is used

·         Retained by taxpayer or ERO

ERO Application Process:

·         Accept all EROs with active EFINs

Acknowledgement Service Provider:

·         IRS Acknowledgement System

Extend Filing Date past April 15?

·         No

Mandates: None for TY2006.

 Pennsylvania

Meggan Swisher
mswisher@state.pa.us

 

Program Rules/Implementation Guides, etc.
http://www.revenue.state.pa.us/revenue/
cwp/view.asp?a=3&q=236960

 Tax Return Filing Services:

  • Fed/State
  • Online
  • Internet
  • Telefile

Payment Alternatives:

·         Credit Card

·         ACH Debit

·         ACH Credit

Direct Deposit:

·         Offered for electronic-filed returns only

Signature Requirements:

·         Accept Fed PIN as state PIN if Fed is accepted; If Fed PIN is not accepted, ERO retains signature document

·         Taxpayer retains signature document

ERO Application Process:

·         No longer requiring a separate registration.

Acknowledgement Service Provider:

·         IRS Acknowledgement System

Extend Filing Date past April 15?

·         May conform if the IRS extends their filing date

Mandates: None

 Rhode Island

Susan Galvin
galvins@tax.state.ri.us

 

Program Rules/Implementation Guides, etc.

 Tax Return Filing Services:

  • Fed/State
  • Online
  • Partnership with Free File Alliance

Payment Alternatives:

·         Credit Card – through Official Payments

Direct Deposit:

·         Offered for electronic-filed returns only

Signature Requirements:

·         Taxpayer retains signature document

ERO Application Process:

·         Accept all EROs located in state

·         Non-RI preparers must submit copy of federal acceptance letter

Acknowledgement Service Provider:

·         IRS Acknowledgement System

Extend Filing Date past April 15?

·         Will follow Feds

Mandates: Any software developer/provider marketing tax return preparation software must either utilize 2-D bar coding technology in the final printed version of the completed tax form or support electronic filing.

 

 South Carolina

Keith Wicker
wickerk@sctax.org

 

Program Rules/Implementation Guides, etc.

 Tax Return Filing Services:

  • Fed/State
  • Online
  • Internet

Payment Alternatives:

·         Credit Card

·         ACH Debit or E-Check

·         Payment Warehousing

Direct Deposit:

·         Offered for electronic-filed returns only

Signature Requirements:

·         ERO retains signature document

·         Taxpayer retains signature document

ERO Application Process:

·         Automatically accepts EROs approved by the IRS

Acknowledgement Service Provider:

·         IRS Acknowledgement System

Extend Filing Date past April 15?

·         Yes; May 1st

Mandates: Beginning in TY2007, South Carolina will mandate all prepareres filing 100 or more returns to submit them electronically.

 South Dakota

Joan Serfling
joan.serfling@state.sd.us

 

No Personal Income Tax

 Tennessee

Loren Chumley
loren.chumley@state.tn.us
 

 

Note: Tennessee’s income tax is on interest and dividends; not on wages

Tax Return Filing Services:

  • Internet

Payment Alternatives:

·         ACH Debit or E-Check

Direct Deposit:

·         N/A

Signature Requirements:

·         Language on Web Site -- clicking on the 'I certify" box in lieu of signature.

ERO Application Process:

·         Not Applicable

Acknowledgement Service Provider:

·         Confirmation number given to taxpayer when filing is completed on Internet.

Extend Filing Date past April 15?

·         No

Mandates: None

 Texas

Danette Bray
danette.bray@cpa.state.tx.us

 

No personal income tax

 Utah

Elizabeth Kluesner
ekluesner@utah.gov

Doug Hansen
ddhanse@utah.gov 

Program Rules/Implementation Guides, etc.

http://incometax.utah.gov/images/efilehandbook.pdf

Tax Return Filing Services:

  • Fed/State
  • Online
  • Independent
  • Internet
  • Considering Partnership with Free File Alliance for 2005 (TY 2004)

Payment Alternatives:

·         Credit Card

·         ACH Debit or E-Check

Direct Deposit:

·         Offered for electronic-filed and paper-filed returns

Signature Requirements:

·         Designate IRS Form 8453 as state signature

·         ERO retains signature document

·         Taxpayer retains signature document

·         Signature document mailed to tax agency

ERO Application Process:

·         EROs send copy of IRS application and/or acceptance letter

Acknowledgement Service Provider:

·         IRS Acknowledgement System

Extend Filing Date past April 15?

·         Follow IRS extensions

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. 

 Vermont

Trilene Roach
trilene.roach@state.vt.us

 

Program Rules/Implementation Guides, etc.

http://www.state.vt.us/tax/

Tax Return Filing Services:

  • Fed/State
  • Partnership with Free File Alliance

Payment Alternatives:

·         Personal income tax filers can mail their payment with a payment
voucher form.

·         ACH Debit

·         VTPAY - https://secure.vermont.gov/vtpay/user

Direct Deposit:

·         Offered for electronic-filed returns only

Signature Requirements:

·         Taxpayer retains signature document

ERO Application Process:

·         We accept the IRS application, but do not require them to send anything into the department.

Acknowledgement Service Provider:

·         IRS Acknowledgement System

Extend Filing Date past April 15?

·         Will follow Feds

Mandates: None

 Virginia

Kerry Williams
ELFcoordinator@tax.state.va.us

 

Program Rules/Implementation Guides, etc.

http://www.tax.virginia.gov

Tax Return Filing Services:

  • Fed/State
  • Online
  • Internet

Payment Alternatives:

·         Credit Card

·         ACH Debit or E-Check

·         Payment Warehousing

Direct Deposit:

·         Offered for electronic-filed and paper-filed returns

Signature Requirements:

·         ERO retains signature document

ERO Application Process:

·         Not applicable. Virginia automatically accepts EROs approved by IRS.

Acknowledgement Service Provider:

·         IRS Acknowledgement System

Extend Filing Date past April 15?

·         Virginia’s due date is May 1

Mandates: Preparers who prepared 200 or more individual income tax returns for the 2003 tax year must for all subsequent tax years transmit returns electronically or file paper returns with 2D barcodes. Preparers who prepare 100 or more individual income tax returns for the 2004 tax year or any subsequent tax year will be subject to the electronic filing or 2D barcode requirement for all subsequent tax years.

 Washington

 

 

No personal income tax

 West Virginia

Sara Hughes
E-File Coordinator
shughes@tax.state.wv.us

Donna Wells
Support
dwells@tax.state.wv.us

 

Program Rules/Implementation Guides, etc.
www.state.wv.us/taxdiv

Tax Return Filing Services:

  • Fed/State
  • Online
  • Partnership with Free File Alliance

Payment Alternatives:

·         Credit Card

·         Debit Card

·         ACH Debit or E-Check

·         Payment Warehousing

Direct Deposit:

·         Offered for electronic-filed and paper-filed returns

Signature Requirements:

  • Taxpayers who use the IRS PIN for their federal return, may also use it for the state return. This option is available for Federal/State e-file only. If the PIN is not used or is rejected or is filed as a state only return, then the ERO/Taxpayer retains the document for a minimum of three years.

ERO Application Process:

·         Not Applicable; West Virginia automatically accepts EROs approved by the IRS.

Acknowledgement Service Provider:

·         IRS Acknowledgement System

Extend Filing Date past April 15?

·         No

Mandates: Beginning January 1, 2007 - Practitioners who filed one-hundred (100) or more personal income tax returns for any taxable year that began after the January 1, 2005 or any calendar year thereafter, the practitioner prepares one or more personal income tax returns using tax preparation software for a previous taxable year, then for each current taxable year all unamended personal income tax returns prepared by that preparer shall be filed electronically.

 Wisconsin

Marcia Gray
marcia.gray@dor.state.wi.us

 

Program Rules/Implementation Guides, etc.

http://www.dor.state.wi.us/taxpro/develop.html S

 Tax Return Filing Services:

  • Fed/State
  • Online
  • Internet
  • TelefileS

Payment Alternatives:

·         Credit Card

·         ACH Debit or E-Check

·         ACH Credit

·         Payment Warehousing

Direct Deposit:

·         Offered for electronic-filed returns only

Signature Requirements:

·         Act of e-filing is the signature

ERO Application Process:

·         Automatically accepts EROs approved by the IRS

Acknowledgement Service Provider:

·         IRS Acknowledgement System

Extend Filing Date past April 15?

·         Considering. If IRS extends, we will consider a legislative change

Mandates: 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. The threshold will remain at 100.

 Wyoming

 

 

No personal income tax