Alabama

Veronica Jennings
veronica.jennings@revenue.alabama.gov

Current programs for electronic commerce:

• Free PIT Direct Internet filing (including non-resident filing)
• E-filing system for gasoline excise tax, motor fuel excise tax, aviations fuels excise tax, and lubricating oils excise tax
• Now offer MeF Fed-State 1040 e-File; offered Modernized Fed-State 1120 E-file in 2007 and 1065 E-file in 2008
• Free online Internet or Telefiling for business taxpayers filing Alabama income tax withholding returns; payment via EFT
• Web filing, including File Import and File Upload, for sales, use and various other transaction taxes; Telefile and Third party filing also available; payment via EFT
• On-line PIT filing; 3rd Party Vendor web links available
• Credit card pay option for PIT E-filers
• 2-D Barcoding for PIT and Business Privilege Tax
• Online business registration, online tax rate look-up, and online verification of resale and exemption certificates.
• Can also file some self-administered local taxes through state Web portal.

Mandates:

• The agency has issued a proposed rule that would require wholesale tobacco distributors to efile their state and county tobacco tax returns, effective in 2012.
• If a preparer prepares more than 25 individual income tax returns using tax preparation software in calendar year 2011, then for that calendar year all acceptable individual income tax returns prepared by that preparer shall be filed using electronic technology. (Regulation 810-3-28-.07)
• If a preparer prepares more than 25 acceptable, original corporate/partnership income tax returns using tax preparation software in calendar year 2011, then for that calendar year all acceptable individual income tax returns prepared by that preparer shall be filed using electronic technology. (Regulations 810-3-39-.12 and 810-3-28-.07)
• Corporation with assets of $5 million or more, or partnerships with 50 or more partners are mandated to e-file Tax Year 2010 Alabama corporate/partnership income tax returns, and all subsequent tax years.  (Regulations 810-3-39-.12 and 810-3-28-.07)
• Mandated e-file for sales, use and other business taxes (99 percent compliance.)

Plans for expansion:

• Fed-State 1041 Modernized e-file (MeF) for January 2014
  
  
  

Alaska

Michelle Daugherty
Michelle_daugherty@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:

• Plan to offer Fed-State MeF 1040 e-File in 2013
• ACH Debit for TPT (Sales Tax) and Withholding
• Free online Internet for business taxpayers filing Arizona Withholding
  Tax Returns; payment via EFT and E-Check
• Free online Internet filing for State/County/City Transaction Privilege (Sales) Tax; payment via EFT and E-Check
• Free File Alliance for PIT
• On-line PIT filing 3rd Party Vendor web links available
• 2-D Barcoding for PIT
• Online business registratoin and verification of valid sales tax license. Account history of filings and payments. Secure e-mail.

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

Plans for expansion:

• Working toward launch of Fed-State 1120/1065 E-file

Arkansas

Joe Ellis

Current programs for electronic commerce:

• Offered Fed-State MeF 1040 e-File in 2011
• Offer Modernized Fed-State 1120 and 1065 E-file
• New Business Tax Payment Service - Withholding, sales, unemployment, and business entity franchise tax payment transactions can be made on-line, as well as registration of new businesses and the exchange of confidential information.
• Associate Member, Streamlined Sales Tax Program
• Free Direct to state PIT Internet filing
• 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:

• Fed-State 1041 Modernized e-file (MeF) for January 2014

California Franchise Tax Board

Phillip Gray
Phillip.Gray@ftb.ca.gov

Individual e-file:
Sean McDaniel
sean.mcdaniel@ftb.ca.gov

Business e-file:
Roberta Henry
roberta.henry@ftb.ca.gov

CalFile and ReadyReturn:
Chris Reali
Chris.Reali@ftb.ca.gov

For more information regarding our programs, please visit: ftb.ca.gov

Current Programs for electronic commerce:

• Individual e-file program allows you to file your personal income tax returns electronically using software. Nearly all taxpayers can e-file their personal income tax return, including those filing nonresident or part-year resident returns. You can even schedule your estimated tax payments with your e-file return.
• Business e-file program launched in 2006, offers e-filing for Corporations, Partnerships, Limited Liability Companies and Exempt Organizations filing Forms 100, 100S, 100W, 565 or 568 and 199, plus certain accompanying forms and schedules. We also accept Superseded and/or Amended returns for the Form 565 Partnerships and Form 568 Limited Liability Companies, for taxable year beginning on or after January 1, 2009.
• CalFile program is a free and direct way to file your current year personal income tax return.
• ReadyReturn program makes it easier for taxpayers with simple tax returns to e-file. Eligible taxpayers will have a pre-filled state tax return available online. They can choose to e-file the return as represented, update the return as needed, or choose to file another way.

• Paperless Schedules K-1 (565 or 568) for Partnerships and Limited Liability Companies. Allows partnerships to file their K-1 (565) and K-1 (568) using a CD.

• Effective January 1, 2011, tax-exempt organizations (other than churches and church-related organizations), with average gross receipts of $25,000 or less must electronically file with FTB or risk losing their tax-exempt status.
  
  Online Services:
  
  FTB has many online services that are accessible 24 hours a day, increasing taxpayer access to information, making filing and paying taxes easier and improving the timeliness and accuracy of tax returns. Some of the services we offer include:
• MyFTB Account – View estimated payments, recent payments applied to your balance due, and the total due on your account. Look up your California wage and withholding information and FTB-issued 1099-G and 1099-INT records. Update your address.
• Pay Online (Web Pay) - Allows individual and business taxpayers to make a wide array of tax payments, from the current amount owed and tax deposits to estimated tax payments up to one year in advance.
• Subscription Services - Subscribe to receive important information regarding our e-file Program by email. We also offer other subscription lists for various tax topics, from legislation and regulations to withholding information and press releases.
• Electronic Installment Agreements - Taxpayers can submit a request to enter into an installment agreement via the Web.
• Check your refund status – Allows individuals to check the status of their refund.
• The Franchise Tax Board discontinued mass-mailing individual income tax booklets in 2011.

Mandates:

• Mandatory e-file - Tax practitioners that prepare more than 100 individual state income tax returns annually and prepare just one or more using tax preparation software, including preparers residing or with an office outside the state, are required to file all California returns electronically.
  FTB may assess a penalty of $50 per return against preparers for each return that can be e-filed that is not, unless the failure to e-file is due to reasonable cause and not willful neglect. Reasonable cause can include a taxpayer’s election not to e-file. No practitioner waivers are available.
• Mandatory Individual Electronic Funds Transfer - Individuals are required to remit all payments electronically once they make an estimate or extension payment exceeding $20,000 or you file an original tax return with a total tax liability over $80,000 for any taxable year that begins on or after January 1, 2009.
  Once they meet this threshold, all subsequent payments regardless of amount, tax type, or taxable year must be remitted electronically. The first payment that would trigger the mandatory e-pay requirement does not have to be made electronically. Individuals that do not send the payment electronically will be subject to a one percent noncompliance penalty.

Plans for expansion:

• Individual e-file/MeF - FTB has completed the transition of Individual e-file to MeF in concurrence with the Internal Revenue Service (IRS). For more information about our MeF program, please refer to FTB Pub. 1346X California XML Individual e-file Guide for Software Developers and Transmitters as well as our public website which contains the latest published schemas and other technical information related to our MeF program.
• Future expansion will include Amended returns (Form 540X) and Fiduciary returns (Form 541).
  
  For more information about all of our online services and e-file programs, please visit our website: ftb.ca.gov

 

California Board of Equalization

Jeanne Smith
jeanne.smith@boe.ca.gov

Fuel Taxes:
Dan Gostage
dan.gostage@boe.ca.gov

Current programs for electronic commerce:

• X12-EDI Web Filing of Motor Fuel Taxes
• Flat File Web Filing of Motor Fuel Taxes and Claims for Refund
• Credit card pay for Sales and Use tax
• Verification of Resale Numbers over the Web
• Web Filing of Sales and Use Tax returns through 3rd party service providers
• Web registration for E-filing
• XML-based Web Filing of Motor Fuel Taxes
  

Mandates:

• Taxpayers now must file online; paper returns are no longer accepted. The program was phased in, beginning with medium and large businesses that make monthly filings. All new businesses that apply for a seller’s permit also will be set up for e-filing, which will capture some 165,000 new businesses a year. Those who request it can be given a one-year extension.
  

Plans for expansion:

• TBD
  
  

California Employment Development Dept.

Electronic Data Integrity Section:

Bradley Hodges, Chief
Bradley.Hodges@edd.ca.gov

e-Pay Unit:
Taxeft@edd.ca.gov

e-Wage Processing Unit:
Magmedia@edd.ca.gov

e-File, ICR and NER Group:
Ecom@edd.ca.gov

FSET and Development Group:
Fset@edd.ca.gov

Current programs for electronic commerce:

The Employment Development Department (EDD) offers employers and payroll agents the ability to manage their Payroll Tax accounts online using e-Services for Business. 

e-Services for Business programs

• Register for an Employer Payroll Tax Account Number.
• View and make changes to your employer account(s).
• File quarterly returns and reports.
• Make Payroll Tax Deposits and other payments via Electronic Funds Transfer (EFT) program.
• Make credit card payments through Official Payments Corporation (Third Party Vendor).
• Request current and past three years payroll tax rates.

• Bulk Filing Options:
  • Bulk Filer Solutions through the State Data Collector, FIS/Metavante, for Payroll Tax Deposits.
  • Federal/State Employment Tax (FSET) e-File Program using Web services and XML to transmit quarterly reports, New Employee Reports, and tax payment data.
  • FSET Data Exchange and Enrollment for payroll service providers to retrieve client tax rates, verify client account numbers, check clients’ EFT mandatory status.
  
  For more information, please see the website at: www.edd.ca.gov/Payroll_Taxes
  
  Mandates: Do not have any current plans for e-file mandates.
  
  
  Plans for expansion: Do not have any current plans for expansion.

Colorado

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

Julie Roybal
jroybal@spike.dor.state.co.us

Business:

IFTA and motor fuel excise tax:
Kevin Dawkins
kevin.dawkins@spike.dor.state.co.us

Current programs for electronic commerce:

• Launched Modernized Fed-State 1040 in February 2010; 1065 E-file in 2009; 1120 E-file in 2008
• Free Direct to state PIT Internet filing (NetFile); payment by paper voucher, credit card or e-check
• Corporate, Partnership, and Fiduciary income tax e-filing; payment by paper voucher, credit card or e-check
• EDI filing for IFTA, Gaming tax via direct modem
• Wage withholding filing by EFT
• Sales tax E-file on-line or by upload
• Retailer's use, withholding on-line filing
• Sales tax account history, rates, local taxes by address, license verification
• Electronic filing for Motor Fuel excise tax returns; requires the filing of the monthly return for any filers with 20 or more receipt and disbursement transactions on the receipt and disbursement schedules.
• "Revenue Online" e-Services (refund status, agreements to pay, estimated income tax, payment status, etc.) via secure site https://www.colorado.gov/revenueonline
• Gaming e-file

Mandates:

• Mandated X12-EDI Motor Fuel tax filing/payment via Direct Modem or Internet
• Income tax filers must file electronically if claiming enterprise zone credits

Plans for expansion:

• TBD
  

Connecticut

Jim Annino
Electronic Filing Coordinator
jim.annino@po.state.ct.us

Current programs for electronic commerce:

• Rolled out MeF for Fed-State 1040 e-File in 2011
• Taxpayer Service Center (TSC) - Individuals and Businesses may use the TSC to:
  File Original and Amended Returns, make electronic estimated payments, pay bills, and make extension payments. Taxpayers have the ability to view historical filings, view payment history, and account period details. Taxpayers can update their account information and have access to a secure mailbox system to communicate directly with CT-DRS about their account. TSC currently supports the filing of 32 different business tax forms and virtually any type of payment. TSC supports an Independent Corporate e-File program launched in 2007.
• Fed-State Employment Tax (FSET) e-file - August 2004 - XML-based program permitting combined or separate e-filing of Employment and Unemployment Insurance quarterly return and payment; uses the FSET Standards created and maintained by the ASC X12/TIGERS XML Standards group at www.statemef.com
• FedState PIT E-File; includes state only returns. Fed signature acts as the state signature; federal signature/PIN will eliminate the need for a CT signature equivalent
• Credit card payment option for PIT filers and many business filers

Mandates:

• Return preparers who prepared 50 or more Connecticut income tax returns for the prior tax season are required to electronically file returns the next tax season. Preparers may obtain a one-year waiver from the electronic filing requirement by establishing that they cannot electronically file a return without experiencing an "undue hardship."
• Taxpayers whose tax liability for the prior 12-month period ending June 30th that exceeds $10,000, are required to pay, and if available, file that tax electronically.
• Any employer that has more than 25 employees must submit their W-2/1099 forms electronically.
  
  
  Plans for expansion:
• MeF for Fed-State 1120 and 1065 e-File
  
  

Delaware

James Stewart
jastewart@state.de.us

Current programs for electronic commerce:

• Offering Fed-State MeF 1040 e-File in 2012 - later in processing year
• Offer Modernized Fed-State 1120 E-file
• 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

District of Columbia

Sylvia Magby
Sylvia.Magby@dc.gov

David Quinn

Current programs for electronic commerce:

• Plan to offer Fed-State MeF 1040 e-File in 2013
• Free Direct to state PIT Internet 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

Bill Ellis
ellisw@dor.state.fl.us

Current programs for electronic commerce:

• Sales and Use Tax - Web and X12 EDI
• Corporate Income Tax - Web (F-1120, extension of time, estimated payments), Fed-State 1120/F1120 (F-1120, extension of time, estimated payments)
• Gross Receipts - Web
• Solid Waste Tax - Web and X12 EDI
• Communication Service Tax - Web and X12 EDI
• Fuels Tax - Web and X12 EDI
• Insurance Premium Tax – Web and XML
• Re-employment Compensation Tax - Web and XML (FSET, uses the FSET Standards created and maintained by the ASC X12/TIGERS XML Standards group at www.statemef.com)
• Clerk of the Court - Web
• Tax Collectors - Web
• Payment of  bills - Web
• Secure e-Mail
  
  Other:
• Verification of Resale Numbers: batch upload or Web for individual account number
• Enrollment for E-filing – Web and batch upload
• Registration for business taxes and account number retrieval – Web
• Change of address or account Status - Web
• Refund application - Web
• Local taxing jurisdiction look-up: batch upload or Web for individual location or tax rate
• Application for credits - Web
  
  Telefile:
• Sales and Use Tax for  Zero returns
• Tax or fee payments (enrollment required)
  
  Payment Alternatives:
• Credit Card (bill payments only)
• ACH Debit with Payment Warehousing
• ACH-Credit

Mandates:

Sales and Use Tax (includes local option sales taxes, surcharges, surtaxes, and solid waste fees) -

• Any taxpayer, who has paid the tax or fee in the prior state fiscal year (July 1 through June 30) in an amount of $20,000 or more, must file returns and pay taxes and fees by electronic means.
• Any taxpayer who files a consolidated return must file returns and pay taxes and fees by electronic means.
• Any taxpayer who has two or more places of business for which the combined tax and/or fee payments equal or exceed $20,000 for the prior state fiscal year must file returns and pay taxes and fees by electronic means.
• Effective July 1, 2012, the Florida law allows taxpayers to deduct a collection allowance only when they also file and pay their sales and use tax electronically.  The collection allowance is 2.5% of the first $1,200 of taxes collected, up to $30 per tax return.

Gross Receipts-

• Any taxpayer, who paid the tax in the prior state fiscal year (July 1 through June 30) in an amount of $20,000 or more, must file returns and pay taxes by electronic means.

Communication Service Tax-

• Any taxpayer, who paid the tax in the prior state fiscal year (July 1 through June 30) in an amount of $20,000 or more, must file returns and pay taxes by electronic means.

Corporate Income Tax-

• Any taxpayer who paid the tax or fee in the prior state fiscal year (July 1 through June 30) that equal or exceed $20,000 or is required to file its federal income tax return electronically, either on a separate or consolidated basis, must also electronically file any returns required for corporate income tax purposes and pay taxes and fees by electronic means.

Fuel Tax-

• All licensees required to report information for the purpose of tracking the movement of fuel are required to file returns or reports and pay taxes (if applicable) by electronic means.

Unemployment Compensation Tax-

• Any employer who paid unemployment tax for ten or more employees during any calendar quarter of the prior state fiscal year (July 1 through June 30) must file reports and pay taxes by electronic means.
• Any person who prepared and reported unemployment tax directly to the Department for 100 or more employers during the prior state fiscal year must file reports by electronic means.

Clerk of the Court-

• All Florida Clerks of Court are required to file and pay tax and court related fees electronically.

Tax Collectors-

• All Florida Tax Collectors who remitted in excess of $20,000 in tax during the previous state fiscal year (July-June) are required to file and pay tax electronically.

If mandated returns and/or payments are not filed or paid electronically, specific penalties for failure to comply are imposed. 

All software/service providers of alternate forms must have an electronic filing product for filing year 2010.

Plans for expansion

• Self-Service Web/portal
• Credit card acceptance of tax payments
• Expansion of Fed-State to accept 1065 
• Electronic amended returns for Unemployment Tax
• Tax payments only-Web/portal  (without requirement to enroll, taxpayer authentication based on taxpayer’s master data)

Georgia

Individual:
gaelf@dor.ga.gov

Corporate:
ecorp@dor.ga.gov

Current programs for electronic commerce:

• Implemented Fed-State 1040 Modernized e-File (MeF) in 2010
• Modernized Fed-State 1120 and 1065 E-file
• E-file and E-pay for Withholding tax
• 2-D Barcoding for PIT
• On-line PIT filing - 3rd Party Vendor web links available
• Web filing for state and local sales taxes.Third party filing and Telefile also available.
• Individual income tax, corporate income tax, and Department of Revenue assessed liabilities may be paid via credit card.
• Implementing a new on-line customer service solution, the Georgia Tax Center (GTC), that allows easier on-line filing of Sales and Use, Withholding and Corporate Taxes. GTC also allows taxpayers to view financial transactions, register a new business, request an address change or protest or appeal an assessment.
• Online Refund Inquiry and Where's My Return systems

Mandates:

• For taxpayers required to pay taxes electronically or voluntarily paying electronically, the Commissioner may require submission of the associated return electronically; electronic returns that are amended must also be submitted electronically. The Commissioner may require any nonindividual taxpayer to file any return, report of other document when the federal counterpart of same is required to be filed electronically. For FAQ on Corporate e-file mandate, see: http://www.etax.dor.ga.gov/inctax/webfaq/faq-elf-corp.aspx
• Effective January 1, 2010 any Sales & Use Tax or Withholding Tax customer with any single payment greater than $1000 must file and pay electronically. The threshold drops to $500 in 2011.
• Georgia is not mailing any income tax booklets, only making forms available online or at public sites such as libraries

Plans for expansion:

• Plan to expand mandates to sales tax and motor fuel tax
• Working toward launch of Internet and IVR filing for Withholding, Sales and Use and Motor Fuel

Hawaii

Rosila Salvacion
Tax.Efile@hawaii.gov

Current programs for electronic commerce:

• Implemented Fed-State 1040 Modernized e-File (MeF)
• Effective 9-2-09, an additional $1.00 fee will be added to any tax or bill payment made via the Department's web site. Filing without a payment is free. The total portal administrative fee for payments made by credit card is $1.00 plus 2.25% of the total transaction amount. If you choose to pay via electronic debit to your bank account (eCheck) the portal administrative fee is discounted to $1.00. All fees are non-refundable.
• PIT - Direct deposit and electronic funds withdrawal options
• Free Direct to state PIT Internet filing
• Direct Web filing for Withholding, Estimated tax, Extensions, General Excise, Transient Accommodations taxes and Tax Clearances; return filing is free.
• E-filing (via FTP) of Withholding, General Excise, Transient Accommodations and Rental Motor Vehicle returns

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

Plans for expansion:

• TBD
  
  

Idaho

PIT: Christopher Vega

Current programs for electronic commerce:

• Implemented Fed-State 1040 Modernized e-File (MeF) in 2010
• Offered Modernized Fed-State 1120 and 1065 E-file in 2008
• Taxpayers can pay by e-check 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 website to protect users from any loss, misuse, or alteration of information collected. There is a $5.00 fee per e-check for businesses and individuals making payments.
• For Idaho personal income tax purposes, an employer may use a free online program to file W-2 Forms electronically at tax.idaho.gov  An employer participating in this program must send files using the same EFW2 format required by the Social Security Administration for federal W-2 Forms  Employers are reminded that the due date to file electronic W-2 Forms has been moved back to the last day of February and to include the Idaho RV record, electronic form 967, in the filing. RV record specifications are available at tax.idaho.gov.
• Businesses can file and pay their sales and use tax and income tax withholding online.. Taxpayers can review their filings, print receipts, file zero returns, request adjustments and file on behalf of multiple companies. Payments can be made by credit/debit card, e-check, or through ACH debit, or by mailing a check with a voucher printed from the website.
• E-filing system for IFTA (interstate truckers) at tax.idaho.gov. Any amount due can be paid online by credit/debit card, e-check, or ACH debit, or by printing a voucher to mail with a check.
• Online credit/debit card service for the payment of most types of Idaho state taxes with balance due, extension payments, estimated taxes, or amounts owed for prior taxes. Credit/debit 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/debit card. Credit/debit card transactions pass along a 3% processing fee. .
• On-line PIT filing - 3rd Party Vendor web links available
• Motor Fuel electronic filing via Idaho-supplied and supported software and through ASC X12-compliant EDI format

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

Plans for expansion:

• Expansion into additional web based filing
  
  

Illinois

General: Kevin Richards
kevin.richards@illinois.gov

Current programs for electronic commerce:

• Launched MeF Fed-State 1040 e-File in 2010
• The State of Illinois' online business portal, www.business.illinois.gov, which now offers access to more than 1,400 licenses, permits and applications that are regularly submitted by many businesses and licensed professionals.
• Sales tax Web filing - usable by most corporate taxpayers remitting sales tax; exceptions include businesses with more than 160 locations and businesses that report prepaid sales tax on motor fuel or use the Temporary Storage or Direct Pay options for filing. Taxpayers use the personal identification number (PIN) assigned to them when they registered with the department. After logging onto the IDOR Web site, the taxpayer's locations are automatically listed along with the assigned state and local sales tax rates.Payments can be made through a direct debit from the taxpayer's checking or savings account; warehousing is available.
• Fed-State Employment Tax e-file - August 2004 - XML-based program permitting combined or separate e-filing of Employment and Unemployment Insurance quarterly return and payment; uses the FSET Standards created and maintained by the ASC X12/TIGERS XML Standards group.Click This Link to obtain a copy of the standards
• Independent program for state E-File/PIT Return Filing
• 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:

• Effective January 1, 2011, paid preparers who file more than 100 Illinois Individual Income Tax returns must file those returns electronically.
• Telecommunication Tax e-filing/e-payment mandate imposed on taxpayers that pay $1,000 or more in tax each month
• Cigarette Tax e-filing mandate for taxpayers that file 30 or more schedule transactions each month
• E-Filing of Motor Fuel Taxes

Plans for expansion:

• Planning launch of Fed-State 1120 E-file

Indiana

General: AltFileMgr@dor.state.in.us

Current programs for electronic commerce:

• Implemented Fed-State 1040 Modernized e-File (MeF) in 2010
• Full Member, Streamlined Sales Tax Program; now accepting Seller registrations and SERs
• Taxpayers and professional preparers may file and pay sales and withholding taxes via the Internet through the department’s INtax program. Registered companies can see their tax payment/filing histories, schedule automatic payments and file returns, eliminating the need for sales and withholding tax coupons, under a secure program. Taxpayers can register for Intax by visiting https://www.intax.in.gov
• Provide taxpayers the ability to supply checking account information to pay on-line a tax bill or a personal income tax liability (eCheck.)  See http://www.ai.org/dor/epay/index.html
• Provide taxpayers the ability to pay their bills in full or most taxpayers to set up a payment arrangement on their own. Payment plans can be set for 12- and 24-month increments, depending on the amount of the tax bill. Taxpayers wishing to take advantage of this option can find out if they are eligible by visiting www.intaxpay.in.gov
• 2-D Barcoding for IFTA (Motor Carrier Fuel Use), Corporate Tax (IT-20, IT-20S,, & IT-65) and Fiduciary Income Tax (IT-41)
• FedState E-File/Individual Income Tax Return Filing (STATE ONLY allowed if federal filing not needed or if there are technical issues with the federal return.)
•  On-line Individual Income Tax filing - 3rd Party Vendor web links available as part of INfreefile program.
• Website provides links to certified online filing companies and lists of certified e-file and 2D barcode software providers.
• 2-D Barcoding program for Individual Income Tax
• E-Filing of Motor Fuel Taxes

Mandates:

A professional tax return preparer who files more than 50 personal income tax returns in a calendar year for resident or nonresident individuals must file all personal income tax returns in an electronic format in the immediately following calendar year. If a tax preparer is part of a firm, the mandate applies to the firm as a whole. If an individual employed by the firm prepares more than 50 returns for clients other than the firm's clients, that individual must also electronically file the returns. (The threshold drops to 10 in 2013.)  A penalty of $50 for each return not filed in an electronic format, with a maximum penalty of $25,000 per calendar year, will be imposed.

Effective Jan. 1, 2010, all new businesses in Indiana must file and pay their sales and withholding taxes electronically.  Effective Jan. 1, 2013, all businesses in Indiana must file and pay their sales and withholding taxes electronically.

• Any employer that files more than 25 W-2s in a calendar year is required to file both the WH-3 form and their W-2s electronically. This law (IC 6-3-4-16.5) applies to W-2s filed after Dec. 31, 2010.  The law was expanded, effective July 1, 2012, to include 25 W-2G, 1099-R, and WH-18 statements.

Plans for expansion:

• TBD

Iowa

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:

• Offering Fed-State MeF 1040 e-File in 2012 - later in processing year
• Offer Modernized Fed-State 1120 and 1065 E-file
• Fed/State MeF 1040, 1120, 1120-S, 1065
• Full Member, Streamlined Sales Tax Program; now accepting Seller registrations and SERs
• On-line PIT filing - 3rd Party Vendor web links available
• Free File Alliance participant for individual income tax
• 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
• Individual income tax payment options include: direct debit through tax software; credit/debit card; direct debit through eFile & Pay (ePay); and, check.
• Business tax payment options include: direct debit through tax software; ACH Credit; direct debit through eFile & Pay (ePay); credit/debit card; and, check.
• Online Combined Business Permit Application
• Online Request for Change, Correction, or Cancellation of Tax Permit form
• Online Iowa Business Tax Registration form
• Electronic filing for withholding, sales, use, LPG fuel, and motor fuel tax returns
• Electronic payment for withholding, sales, use, LGP fuel, motor fuel, consumers use (no permit), and individual income and corporate income taxes.
• 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.
· Iowa only mandates electronic filing and payment for semi-monthly filers and fuel taxes.

Plans for expansion:

• Fed-State 1041 Modernized e-file (MeF) for January 2014
  
  

Kansas

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

Current programs for electronic commerce:

• Implemented Fed-State 1040 Modernized e-File (MeF) in 2010
• Launched Modernized Fed-State 1120 E-File in 2006; Fed-State 1065 E-File in 2007
• Accepting Streamlined Sales Tax regiatrations and SERs
• Web Services and Web Site lookup for destination based taxing
• On-line Access to Sales and Use Tax Address Tax Rate Locator
• Lookup Sales Tax Rate by Address, Zip + 4, Coordinates or Wellhead
• Upload Retailer databases and apply appropriate tax rate by jurisdiction
• Free Direct to state PIT Web filing - includes direct debit and credit card payments for balance due taxpayers - see www.webtax.org
• Telefile for 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, Withholding Tax and payments
• On-line Filing of ABC Distributor's Gallonage Tax Returns and payments, Monthly Report of Purchases and 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 and Phone Vehicle Tag Renewal
• On-line Driver's License Reinstatement (Insurance Only), Change of Address
• On-line Renewal of IFTA License, KCC and Single State Authorities, IRP Account
• On-line Filing of IRP Supplemental Filings, IFTA Quarterly Return
• On-line Purchase of Trucking Permit
• Credit card payments are accepted for all individual and business taxes through www.officialpayments.com. Convenience fees apply.
• X12-EDI based ABC Distributor's Gallonage Tax Return, ABC Distributor's Monthly Report of Purchases, ABC Distributor's Monthly Report of Sales;Retail Sales filing via Web or direct modem; Motor Fuel ExSTARS Reporting downloads via secure VPN; Motor Fuel ExTOLE Tax Information Exchange via secure VPN
  
  Mandates:
• The mandate threshold for e- filing has been reduced from $100,000 to $45,000 in sales and withholding remittances. Also, preparers who file 50 or more returns a year are required to file at least 90 percent of their returns electronically. A hardship waiver is available.
• Employers of 51 or more are required to file electronically as of Jan. 1; a Web-based application can be used for the filing of withholding tax reports of federal W-2 and 1099 information and the state's KW-3E withholding reconciliation form.
• Mandated X12-EDI based Motor Fuel tax filing via Web or direct modem
• Mandated X12-EDI based Motor Vehicle Kansas Insurance Reporting
• Entities with $100,000 annual combined payment liability are required to pay through EFT
  
  Plans for expansion:
• 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

For Individual and Business Fed-State MeF:

Audrey Terry
AudreyJ.Terry@ky.gov

Dawn Terry
DawnM.Terry@ky.gov

Rob Carter
RobertH.Carter@ky.gov

Judy Ritchie
Judy.Ritchie@ky.gov

Current programs for electronic commerce:

• Kentucky One Stop Business Portal
• E-Registration – Coal Severance tax, Telecommunications tax, Utility Gross Receipts License tax
• Kentucky Online Tax System – Coal Severance tax
• Kentucky E-Tax Systems – Sales & Use tax (consumer use not included), Streamlined Sales tax, Motor Fuels tax, Telecommunications tax, Utility Gross Receipts License tax, Wage and Tax Statements – Withholding tax
• 2-D Barcoding for individual income tax
• Free File Alliance option for individual income tax e-filers meeting the company’s limitations
• Fed-State MeF 1040 e-File (current year Form 740 individual income tax - resident return series)
• ACH Debit for MeF 1040 e-filers with payment warehousing – full payment only
• ACH Debit and Credit Card payment options on Kentucky’s e-Payments website

Mandates:

Kentucky requires paid tax preparers to electronically file Kentucky individual income tax returns if they are required to electronically file a return for federal income tax purposes.  Paid tax preparers who file more than 10 individual income tax returns are required to file electronically. 

Any preparer who fails or refuses to comply with the mandate shall pay a return processing fee of $10 for each return not filed as required, unless it is shown that the failure is due to reasonable cause. Kentucky requires a preparer to provide a Form 8948-K, Preparer Explanation For Not Filing Electronically, with any paper return filed as an exception. 

Plans for expansion:

• Add Form 740-NP nonresident/part-year resident returns to the Fed-State 1040 e-File program
• Add processing of prior year and amended returns to Fed-State 1040 e-File program
• Add Fed-State MeF 1120 e-File (Begin with Form 720 Corporation and LLET income tax return series)

Louisiana

Stacy Garrett
Stacy.Garrett@LA.GOV

Current programs for electronic commerce:

• Implemented Fed-State 1040 Modernized e-File (MeF) in 2010
• Launched Modernized Fed-State 1120 E-file in 2009
• The Department has adopted a rule to allow the payment of taxes by credit or debit cards
• 2-D Barcoding for PIT
• On-line PIT filing - 3rd Party Vendor web links available
• Free Direct to state PIT Web filing
• Telefile for Sales, Zero-Sales
• Direct Web filing of Withholding tax
• EDI filing of Sales tax
• Direct Web filing of Sales tax; taxpayer self-selects PIN; ACH Debit pay option available

Mandates:

• For personal income tax, preparers who file 100 or more returns:
  In 2010 - 60% of all returns must be efiled
  In 2012 - 90% of all returns must be efiled
  Failure to comply with the electronic filing requirements will result in the assessment of a penalty of one hundred dollars or five percent of the tax, whichever is greater. The electronic filing requirement may be waived if complying with the requirement would cause undue hardship.
• Louisiana is not mailing any income tax booklets, making forms available online or at public sites such as libraries

Plans for expansion:

• Working toward launch of Fed-State 1065 E-file
  
  

Maine

General: Jacqueline Thibodeau
Jacqueline.M.Thibodeau@maine.gov

Christina Ward

Current programs for electronic commerce:

• Offer Modernized Fed-State 1120 E-file
• Implemented Fed-State 1040 Modernized e-File (MeF) in 2010
• 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 for Maine individual income tax returns. Under Maine law, electronic transmittal itself of returns is considered the signature.

Mandates:

• If a tax return preparer prepared 50 or more original Maine individual income tax returns in calendar year 2009, then 85% of all original Maine individual income tax returns prepared in calendar year 2010 by that preparer must be filed by electronic data submission.
• The state may require the electronic filing returns by employers or payroll processors that withhold taxes on behalf of 100 or more employees. A civil penalty will apply to certain taxpayers that are required to file returns electronically, but fail to do so. The measure amends state code Section 187-B to provide that a $50 penalty will be imposed on "a person who fails to file electronically." The penalty will be assessed when: two or more returns in any consecutive six-month period are not filed electronically and the person has been notified in writing of their noncompliance; or two or more returns in any consecutive six-month period do not comply with the requirements applicable to electronic filings.The amendments apply to returns filed for periods beginning on or after Jan. 1, 2006.

Plans for expansion:

• Expansion of Web CQR filing to more businesses
• Payment warehousing & Web-based payments
  
  

Maryland

Electronic Processing:
Van Jones
vjones@comp.state.md.us

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

Current programs for electronic commerce:

• Planning to launch MeF Fed-State 1040 e-File in 2011
• Launched Modernized Fed-State 1120 and 1065 E-file in 2007
• Lowering the threshold for employers to submit year end reconciliation forms for employer withholding on magnetic media or electronic format from 250 to 150 for calendar year 2006, and from 150 to 100 for calendar years beginning after 12/31/06.
• "bFile" program allows businesses to file withholding tax online at the Comptroller's Web site, www.marylandtaxes.com. All returns scheduled to be filed after December 31, 2002 are eligible for bFiling. (Part of continued development of Fed-State Employment Tax (FSET) tax filings - reporting of Withholding,Unemployment Insurance, and W-2 with direct debiting for payments; direct Web file of Withholding filings with debit payments.) Businesses must have a valid Federal employer identification number (FEIN) or Social Security number and Maryland Central Registration number (CRN).
• PIT e-file now includes Decedent returns, Fiscal filer returns
• 2-D Barcoding for PIT
• CompNet gateway now allows Maryland to offer specialized information and new online services to business and industry groups; access to six sites, each similarly designed but geared for taxpayers interested in alcohol, tobacco, motor fuel, agency procurement opportunities and state payroll information.
• Independent program for state E-File/PIT Return Filing
• 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:

• For any taxable year beginning after December 31, 2010, a preparer who has prepared more than 100 qualified returns in the prior taxable year is required to file the returns electronically. The Act authorizes the Comptroller to impose on a preparer a $50 penalty for each return that is not filed electronically in compliance with this Act, unless the preparer is able to show that the failure to comply is due to reasonable cause and not due to willful neglect. The total penalties assessed may not exceed $500 for all returns filed by the preparer in a taxable year. Waivers are available. Tax-General Article §10-824
• Under a new Maryland law, all persons offering individual tax preparation services must become licensed with the State Board of Individual Tax Preparers by June 1, 2010.

Plans for expansion:

Ability to file an extension on the state web site with the capability to pay using direct debit

Massachusetts

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

Current programs for electronic commerce:

• Independent eFile applications:
  o E-file for corporate excise tax, fiduciary tax. partnership taxes, 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, withholding, meals, sales, and sales tax on telecommunications
  o Telefile Amended returns, Refund Status, Payment Agreements, Address Changes, Form Request system

Mandates:

• Personal income taxpayers who have rental, royalty and REMIC income or loss and farm rental income and expenses; income or loss from partnerships and S corporations; and income or loss from grantor-type trusts and non-Massachusetts estates or trusts are required to report income or loss from these sources on a Schedule E. For tax years beginning on or after January 1, 2008, any taxpayer with income or loss reported on a Schedule E must file his or her tax return using computer-generated forms produced by third-party software. The tax return may be generated by the taxpayer or by a tax professional. The taxpayer is encouraged, but not required, to submit the return electronically. Paper forms produced using the third-party software product will contain a two-dimensional (2D) bar code and will also be accepted. If the taxpayer hires an income tax preparer to complete the taxpayer’s taxes, the preparer must follow the Commissioner’s electronic filing rules. This does not affect the payment method. Taxpayers are encouraged, but not required, to make their tax payments electronically.
• Employers who file quarterly unemployment insurance reports which report a total quarterly payroll of $50,000 or more shall file the report electronically. Once an employer is required to file electronically, they must continue to file electronically even if their total payroll drops below $50,000. Beginning with the quarter ending 12/31/08, all employers who file quarterly unemployment insurance contribution reports shall file the report electronically.
• All payroll processing services who file quarterly unemployment insurance contribution reports on behalf of any employers for any quarter during a calendar year shall file electronically. Prior to 12/31/07, only payroll processing services who filed on behalf of 500 or more employers were required to file electronically. Failure to file as prescribed by law could result in the payroll processing service losing permission to file reports on behalf of employers.
• Effective February 16, 2004, software generated forms that are printed and mailed to the Department of Revenue must contain a 2-D barcode or the return will be sent back to the taxpayer unprocessed.
• For tax years beginning on or after January 1, 2011, income tax return preparers who completed 10 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 more than 100 timely original Massachusetts Forms 1 and 1-NR-PY during the previous year are required to file all personal income tax returns electronically. The preparer is required to continue using electronic means to file personal income tax returns in all subsequent years unless the preparer completed no more than 25 original individual income tax returns during the previous calendar year. However, a preparer is not required to electronically file a return if the taxpayer had specifically directed that the return not be filed by electronic means.
• Rule requires entities with $10,000 annual combined payment liability for wage withholding, meals, room occupancy, sales and use tax, and sales on telecommunications to submit returns via e-file (even zero balance due returns) and must pay electronically. Gasoline, jet fuels, and special fuels with a payment greater than $10,000 in the preceding tax year must pay electronically in all subsequent years .
• For tax years beginning on or after Jan. 1, 2004, any extension request and payment made by or on behalf of a personal income taxpayer has to be made electronically if a payment of $5,000 or more accompanies the extension request.
• Fiduciaries with a net taxable income of $50,000 or more are required to file and pay electronically, as of Jan. 1, 2004.
• Beginning with the first calendar quarter of 2005, any employer or payor of income filing wage reports for 50 or more individuals would be required to file a quarterly wage report electronically.
• Extension requests for corporate excise tax would have to be made electronically if the taxpayer is required to file and pay electronically under TIR 04-30. Corporations with more than $100,000 in gross receipts, sales, or income would have to make extension requests and accompanying payments electronically as of Jan. 1, 2005. Also, as of Jan. 1, 2005, any corporation making a payment of $5,000 or more with its corporate excise extension request would be required to file the request and make payment using electronic means.
• Effective February 16, 2004, software generated forms that are printed and mailed to the Department of Revenue must contain a 2-D barcode or the return will be sent back to the taxpayer unprocessed.
• Partnerships with either 25 or more partners, or $50,000 or more in gross income or ordinary loss; partnerships with $100,000 in gains or losses through sale of stock (see TIR 04-30 for definitions) must file electronically.
• Fiduciaries with total Part A, Part B and Part C net taxable income of $50,000 or more must pay electronically.
• Pension payers filing Form M-945 and withholding income tax for payees must file and pay electronically.
• Third party bulk filers (withhold and file for employers’ wage withholding obligation) must file and pay electronically.
• Payers of more than $10,000 in motor fuels excise in preceding calendar year must pay electronically.
• Cigarette stampers must pay electronically (unless stamps picked up and paid at DOR).

Plans for expansion:

• Planning to develop MeF 1040 e-File

Michigan

E-File:
MIefile2D@michigan.gov

Current programs for electronic commerce:

• Offer Modernized Fed-State 1040, 1120 and 1065 E-file
• Full Member, Streamlined Sales Tax Program; now accepting Seller registrations and Simplified Electronic Return (SER) from Certified Service Providers (CSP)
• On-line PIT filing - 3rd Party Vendor web links available
• "Where’s My Income Tax Refund" e-Services (refund status, estimated payments status, correspondence status, address change, account questions) via secure site www.michigan.gov/iit
• “Check My Business Tax Info” e-Services (estimated payments status, account questions)
• Online Tax Practitioner Services (ask general and account specific questions) via secure site from www.michigan.gov/taxes
• Accept business tax payments by ACH Credit and ACH Debit. ACH Debit payments available by web and Interactive Voice Response (IVR)

Mandates:

• Preparers completing more than 10 personal income tax returns are required to e-file all eligible returns that are supported by their software.
• Preparers are also required to e-file all eligible Michigan Business Tax (MBT) and Corporate Income Tax (CIT) 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:

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:

• Offering Fed-State MeF 1040 e-File in 2012
• Launched Modernized Fed-State 1120 and 1065 e-file
• Full Member, Streamlined Sales Tax Program; now accepting Seller registrations and SERs
• Integrated Web-based and Telephony electronic filing and paying programs for Sales tax Withholding tax and MinnesotaCare tax, as well as payments for all other tax types: e-FILE Minnesota is at www.taxes.state.mn.us
• On-line PIT filing - 3rd Party Vendor web links available
• Credit card/ACH Debit pay option for PIT E-filers

Mandates:

• Tax preparers that prepared more than 10 personal income tax returns for the previous year are required to file all PIT returns electronically. State law (M.S. 289A.08, subd. 16) requires tax preparers who are required to electronically file Minnesota individual income tax returns to pay a $5 fee for each original Form M1 that is filed on paper that could have been e-filed. The fee will be waived only if the IRS or the department requires the federal or Minnesota return to be filed on paper.
• Employers who must withhold Minnesota individual income taxes for more than 100 of their employees would be required to file the withholding statements (W-2s) electronically, effective for wages paid in tax year 2008. The 100-statement threshold will decrease to 50 statements for tax year 2009; 25 statements for tax year 2010; and 10 statements for tax year 2011 and later years.
• Businesses with $20,000 or more in tax during previous fiscal year ending June 30th are required to make all tax payments electronically. In 2007, the threshold on this mandate is $10,000 in tax during the previous fiscal year ending June 30th.
• Businesses with $120,000 or more in sales and use tax during the previous fiscal year ending June 30th are required to pay 85% of their estimated June sales and use tax liability two business days before the end of June. The remaining payment for June is due by August 20th.
• Payroll Providers who take control of clients funds must file all returns and make all payments electronically.
  

Plans for expansion:

• TBD

Mississippi

Eddie Culpepper
Eculpepp@mstc.state.ms.us

Janet Cahee
janet.cahee@dor.ms.gov

Current programs for electronic commerce:

• Offer Modernized Fed-State 1040, 1120 and 1065 E-file
• On-line PIT and Withholding filing
• E-file options for Corporate and Pass-Through Entities, Withholding, Beer Excise, Gaming, Tobacco Excise, Insurance Premium, Finance Privilege, Beer and Tobacco Permits

Mandates:

• Electronic File and Pay mandate requirements are in place for withholding, sales, petroleum, corporate and other tax types - subject taxpayers those with over $20K in previous-season liability, and those that file multiple schedules/forms (for example withholding).
• Corporate returns with 100 or more K-1s must e-file.
• Mississippi is not mailing any income tax booklets, only making forms available online or at public sites such as libraries.

Plans for expansion:

• Fed-State 1041 Modernized e-file (MeF) for January 2014
  
  

Missouri

Katy Werdehausen
Electronic Filing Coordinator
Katy.Werdehausen@dor.mo.gov

Bryce Arnold
Bryce.Arnold@dor.mo.gov

Current programs for electronic commerce:

• Offer Fed-State MeF 1040 E-file
• Offer Fed-State MeF 1120 E-file
• On-line PIT filing - 3rd Party Vendor web links available
• Credit card/E-check pay option for PIT, Sales, Withholding, Corporate, Tire/Battery, Motor Fuel and Tobacco
• 2-D Barcoding program for PIT
• Web Filing for Withholding tax
• Web Filing for Sales and Use tax
• E-Filing of Motor Fuel Taxes

Mandates:

• Mandated electronic filing and payment of quarter-monthly withholding and quarter-monthly sales tax accounts

Plans for expansion:

Montana

General contact:
Terry Hutton
thutton@state.mt.us

E-Services Manager:
Tim Wislon
TimWilson@mt.gov

Current programs for electronic commerce:

• Modernized Fed-State 1040, 1120, 1120-S, 1065
• Free on-line filing for PIT (including part-time and non--resident) on Taxpayer Access Point (TAP)
• Free on-line filing for Corporate, Partnership, Small Business and Estate on Taxpayer Access Point (TAP)
• Free on-line Montana filing for withholding annual reconciliation on TAP
• Electronic submission option for formatted flat files such as W-2, all 1009 types, and Unclaimed Property
• Electronic payments options for all taxes: free debit of e-check, fee-based credit/debit cards
• TAP provide taxpayers access to their state tax accounts: view, edit, file and pay
• Free on-line filing for various liquor licenses, permits, and tax returns
• 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:

• Fed-State 1041 Modernized e-File in January 2014

Nebraska

Larry Chapman
Larry.Chapman@nebraska.gov

Brian Catlin
Brian.Catlin@nebraska.gov

Current programs for electronic commerce:

• Offer Fed-State 1040 Modernized e-File (MeF)
• Full Member, Streamlined Sales Tax Program; now accepting Seller registrations and SERs
• Web-based PIT direct to state filing; Sales and Use tax filing;Withholding tax filing/payments
• PIT payment options: E-check, Credit Card and Electronic Funds Withdrawal
• On-line PIT filing - 3rd Party Vendor web links available
• Telefile for 0-$Sales and Use filing
• Refund Inquiry via Web and IVR

Mandates:

• Effective Jan. 1, 2013,in and out of state tobacco reporters will be required to file electronically.
• Effective Jan. 1, 2010, paid preparers filing more than 25 returns are required to file electronically.
• Web filing of Motor Fuel tax (X12-EDI format) via FTP protocol or E-mail (PGP encryption optional - Nebraska public key posted on Web site)
• The EFT liability level is decreasing annually through 2017 for Sales and Use tax, Withholding, Corporate Income tax, and for All Motor Fuels tax payments. Refer to http://www.revenue.ne.gov/electron/mandate_info.html to verify the current mandate level in effect.

Plans for expansion:

• Planning to accept Streamlined Sales Tax filings
  
  

 
Nevada

Admin. Svcs. Div.
775-684-2071

Current programs for electronic commerce:

• Associate Member, Streamlined Sales Tax Program
• The NevadaTax online service can be used to file for multiple businesses and most tax types. File and make payments for Sales and Use Tax, Modified Business Tax, Live Entertainment Tax, Governmental Services Tax, Insurance Premium Tax, Bank Excise Tax, Liquor Tax, Other Tobacco Tax, and fees including Tire Recycling Fee and Exhibition Facilities Fee.

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

Plans for expansion: Developing EC capabilities

New Hampshire

NH DRA Forms Committee
formscmte@rev.state.nh.us

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
• 2-D Barcode for Business Enterprise Tax and Business Profits Tax Estimated Tax Payments
  
  Mandates:
  
  • RSA 21-J:33, III states that for the failure to comply with the electronic payment requirements under RSA 21-J:3, XXI, a penalty shall be added to the amount of tax due equal to 5 percent of the amount of such tax not to exceed $5,000

Plans for expansion:

• Plan to offer Fed-State MeF Meals and Rooms e-File
• Expand e-file and 2-D Barcode for other tax types
  
  

New Jersey

Irwin Nadel
Irwin.Nadel@treas.state.nj.us

Current programs for electronic commerce:

• Offering Fed-State MeF 1040 e-File in 2012
• Updated independent program for tax software providers to offer electronic filing services for the NJ 1120 and 1065; this includes the transmission of data directly to the State using the Division’s Secure File Transfer System
• Expanded the use of the Secure File Transfer (SFT) system for real-time, secure transfer of E-Filed tax/employer data to the Division
• Full Member, Streamlined Sales Tax Program; accepting Seller registrations and SERs
• Free Direct to state PIT Internet filing
• 2-D Barcoding for PIT and Corporation tax
• On-line PIT filing - 3rd Party Vendor web links availableTelefile for PIT
• Credit card pay option for PIT E-filers
• E-file program for wage reporting and gross income tax\wage reporting liability (returns) from payroll companies; participants must pay via EFT
• Also Web filing for same applications; the associated payment can be made through EFT, Credit Card and E-Check.
• E-Check, with post-dated payments, along with credit card, and Electronic Funds Transfer (EFT) payment options for all major taxes
• “Bulk” payment option available for users of the EFT system (e.g., payroll companies) that creates multiple payments for single or multiple periods
• Effective January 1, 2009, employers and others who withhold New Jersey gross income tax and unemployment/disability contributions will no longer be able to file their returns and make the related payments by phone through the Division of Taxation’s Business Paperless Telefiling System. Telephone filing has been discontinued for monthly and quarterly returns (Forms NJ-500/NJ-927) as well as the annual return for domestic employers (Form NJ-927-H). For information on electronically filing returns due after December 31, 2008, or amending a return that was previously filed by telephone, go to Tax & Employer Filings and Payments on the Division of Revenue’s Web site.

Mandates:

• Practitioners who prepared 11 or more New Jersey resident income tax returns must file their clients' returns via one of the state's three electronic filing services.
• Beginning with the quarter ending March 31, use of paper returns by employers is eliminated and payroll forms NJ-500, 927, 927-W, 927H, and WR-30 must be filed electronically.
• Mandate that all partnerships with 10 or more partners must file their NJ 1065 partnership return electronically beginning with returns filed as of TY2002
• Beginning to slowly phase in mandate of Sales tax E-filing, at Director's discretion; also slowly removing paper as an option.
  

Plans for expansion:

• Planning to develop Fed-State MeF 1120 e-File
• Fed-State 1041 Modernized e-file (MeF) for January 2014

 
New Mexico

Gale Kessler
Gale.Kessler@state.nm.us

Current programs for electronic commerce:

• First Offered Fed-State MeF for 2011 1040 e-File in 2012  
• Offering Fed-State MeF for 2011 and 2012 1040 e-File in 2013 processing year.
• 2-D Barcoding is available for paper PIT returns.
• Free Direct to state PIT Internet filing - this application is available for the current tax year plus three previous tax years.
• PIT refund status inquiry via Web
• E-mail taxpayer assistance.
• Account Access – is available to make online payments, check on the status of a refund and to review tax payments and filings.
• Registration for a CRS business account number, name/address changes, close accounts, view account balances and details of returns and payments.
• Obtain Nontaxable transaction certificates on line.
• File the following online:
• CRS-1, gross receipts, compensating and withholding tax
• Weight distance tax, including obtaining a commercial driver weight distance permits
• Workers’ compensation fee WC-1
• Unemployment compensation reporting for the Workforce Solutions Department
• Pay business assessments and estimated taxes
• Combined fuel tax
• Oil and Gas Proceeds Withholding
• Pass-through entity Withholding
• Annual detail reporting for oil and gas proceeds and pass-through entity withholding
• Bulk File - testing and submission of electronic files of various tax returns and reports
• Other
  - Searching unclaimed property
  - Renew vehicle registration
  - Driver history record search
  - Title, lien and registrations records search
  - Online driver license status
  
  Mandates:
  
  
• Mandatory e-file of personal income tax returns by preparers filing more than 25 returns; taxpayers can opt out in writing; penalty for noncompliance is $5 per return;
• Mandatory e-file of CRS-1 returns if the average tax due for the previous year is more than $1,000. Exception is available.  
• Mandatory e-file of annual detail reporting for oil and gas proceeds and pass-through entity withholding if more than 50 payees; Exception is available.
• Oil and Gas taxpayers that have more than 150 lines of data are required to file electronically.

Plans for expansion:

• TBD

New York

General: Lynne Belokopitsky
Lynne_Belokopitsky@tax.state.ny.us

FedState Indiv e-file and MEF Partnership: Beth Ostwald
Bostwald@tax.state.ny.us

Corporation MEF: Ron LeClair
Ron_LeClair@tax.state.ny.us

Current programs for electronic commerce:

• Offering Fed-State MeF 1040 e-File in 2012 - later in processing year
• Launched Modernized Fed-State 1120 and 1065 E-file
• Individual and Business Taxpayer authentication modules
• View and Pay Open Assessments online
• Request an Income Tax Installment Payment Agreement
• International Fuel Tax Agreement report filing
• Electronic Value Transfer (EVT) program provides a statewide solution for accepting e-payments (not limited to the Tax Department), including credit and debit card and ACH transactions
• The state has developed a state-level Free File Alliance (FFA) offer to PIT e-file companies that is similar to the federal FFA agreement
• Fed/State e-file fiduciary filing
• On-line PIT filing - 3rd Party Vendor web links available
• PIT Filing for Extensions on Department website or via FedState e-file /PIT and MeF programs with payment options
• PIT Estimated Tax filing with payment options on department website
• PIT Refund Inquiry via Web and Automated Call Response
• PIT Estimated Tax account status inquiry
• PIT tax payments via credit card or direct debit
• Telefile for Sales zero-$
• Small Business Portal (www.tax.state.ny.us/sbc)
• Tax Practitioner Portal (www.tax.state.ny.us/tp)
• Penalty and Interest Calculator for individual and business taxes
• Corporation Tax Issuers Allocation Percentage Inquiry
• One Stop Credentialing for Motor Carriers - Pilot including DMV, DOT and DTF
• Fiduciary/individual estimated tax payment via bulk file transfer and fedwire
• Fiduciary return balance due payment via direct debit or bulk file transfer and fedwire
• Nonresident partnership estimated tax payment via bulk file transfer and Fedwire

Mandates:

• (1) If a tax return preparer prepared more than 100 original tax documents during any calendar year beginning on or after January 1, 2007, and if, in any succeeding calendar year that tax return preparer prepares 11 or more authorized tax documents using tax software, then, for that succeeding calendar year and for each subsequent calendar year thereafter, that original tax document and all subsequent authorized tax documents prepared by that tax return preparer must be filed electronically. (2) If a taxpayer does not utilize a tax return preparer to prepare an authorized tax document during any calendar year beginning on or after January 1, 2008, but instead prepares that document itself using tax software, then, for that calendar year and for each subsequent calendar year thereafter, all authorized tax documents prepared by the taxpayer using tax software that has e-filing capability must be filed electronically, in accordance with instructions prescribed by the commissioner. (3) Penalties: Preparers- $500 for the first failure, $1000 for each succeeding failure.
  (2) Form TR-800, Taxpayer Opt-Out and Reasonable Cause Record for Tax Return Preparers, has been eliminated; and
  (3) a separate fee cannot be charged for e-file.
  These changes are effective for returns beginning January 1, 2011. Notice, New York Department of Taxation and Finance, October 13, 2010.
• A corporation must e-file all general business and NYS S corporation (Article 9-A) returns and extensions beginning on January 1, 2009, and electronically pay the balance due on those tax documents if the corporation meets all three of the following conditions:
  - It does not use a tax return preparer to prepare Article 9-A general business corporation and S corporation tax returns and/or extensions;
  - It uses tax software that has been approved by the Tax Department for e-filing business corporation and S corporation tax returns and/or extensions; and
  - It has broadband internet access.
• Beginning with the return due on March 20, 2009, you must Web File Form Sales Tax PrompTax ST-810 on our Online Tax Center if your business meets all four of the following conditions:
  - It is subject to the PrompTax requirements
  - It does not use a tax preparer to prepare Form ST-810;
  - It uses a computer to prepare, document or calculate Form ST-810 or related schedules, or is subject to the corporation tax e-file mandate
  - It has broadband internet access.
• Effective January 2010, the above individual / partnership mandate will be expanded to include Fiduciary return filings.

Plans for expansion:

• Corporation Tax Estimated Tax filing w/payment options on the department website
• Withholding Tax Electronic Filing w/electronic payment based on Fed-State Employment Tax (FSET) standards e-file - will use the FSET Standards created and maintained by the ASC X12/TIGERS XML Standards group at www.statemef.com

New York City

Thomas Harty
HartyT@finance.nyc.gov

E-file:
Lynn Witt
WittL@finance.nyc.gov

Current programs for electronic commerce:

• Offering Fed-Sate MeF 1040 e-File for sole proprietors
• Offering Modernized Fed-State 1120 and 1065 e-File
• NYC Vendor Payments / ACH Registration
• Certain Property Tax Refund Applications (Senior Citizen Rent Increase Exemption Refunds)
• Parking Violations Inquiries, Ticket Payment, Parking Ticket Hearings Via the Web
• Towed Car Locator
• Property Tax Payment Histories and Payment Status Updates
• Tax Practitioner's Gateway E-mail system (direct E-mail Addresses for Finance units)
• On-line proposed and adopted rules and memoranda, Statements of Audit Procedure, Tax Policy reports
• "NYBIZTAX" Joint Business Referral Directory (w/ IRS and NYS Dept. of Tax and Finance)
• NYCeFILE- filing of estimated tax payments and requests for automatic extensions for the General Corporation Tax, Unincorporated Business Tax (for both individuals and partnerships) and Banking Corporation Tax
  
  Mandates:
  
  New York City mandates electronic filing for both General Corporation Tax and Unincorporated Business Tax. NYC’s mandate thresholds generally follow the New York State’s preparer mandate guidelines.

Plans for expansion:

• Property Tax Payments via the Internet
• Additional Property Tax Refund Applications
  
  

North Carolina

E-File: Sharon Tanner
Sharon.Tanner@dornc.com

Felicia Coley
Felecia.Coley@dornc.com

EFT: Lei Satterfield
Lei.Satterfield@dornc.com

Current programs for electronic commerce:

• Offering Fed-State MeF 1040 e-File in 2012 - later in processing year
• Full Member, Streamlined Sales Tax Program; now accepting Seller registrations and SERs
• Sales and Use tax return & payment filing via the web
• 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:

• Working toward launch of Fed-State 1065 E-file
• Planning to accept Streamlined Sales Tax filings
• Future eCommerce plans include: online business registration, account balance payment history, online refund status inquiry and online estimated payment history; e-filing of the NC-3/NC-2 Annual Reconciliation Wage and Tax Statements
  

North Dakota

Lucas Asche
lwasche@nd.gov

Current programs for electronic commerce:

• Offer MeF 1040, 1120, and 1065 e-File, including direct debit and deposit
• Interactive tool designed to help taxpayers determine whether they qualify for income tax Free File
• Free File Fillable Forms tool for individual taxpayers not needing the assistance of software products
• Full Member, Streamlined Sales Tax Program; accepting Seller registrations and SERs
• 2-D Barcoding for Individual Income
• Web filing of financial Institution tax
• Web filing of withholding tax w/payment by ACH Debit/Credit
• Web filing of sales tax w/payment by ACH Debit/Credit
• Web filing of sales tax returnsusing approved software product
• W2/1099 upload or W2 online entry reporting
• E-Filing for Oil & Gas, Motor Fuel Taxes, Alcohol Reports
• "Where's My Refund" inquiry
• On-line payments through 3rd party (credit and debit card, e-check, telefile)

Mandates:

• The only e-file mandates are for Oil & Gas Production Taxes, and (for payroll services only) to file their employer clients' Withholding Tax returns, W-2s and payments electronically, if they are doing the federal filings electronically.
• The state is limiting its booklet mailings to taxpayers who filed a paper return last year.
• Proposed legislation to mandate monthly sales tax filers to e-file.

Plans for expansion:

• Fed-State 1041 Modernized e-file (MeF) for January 2014
• Taxpayer Access Point – First phase will include a file and pay system for sales, withholding, restaurant & lodging, and city lodging taxes.
  

Ohio

Teakilla Phillips
Teakilla_Phillips@tax.state.oh.us

Current programs for electronic commerce:

• Offer Fed-State 1040 Modernized e-File (MeF)
• Associate Member, Streamlined Sales Tax Program
• Free Direct to state PIT Internet filing (via I-file and eForms)
• Ohio Business Gateway Web filing or TeleFile of sales tax returns; payment by credit card or e-check available
• On-line PIT filing - 3rd Party Vendor web links available
• Telefile for PIT, Sales zero-$
• Sales tax e-filing program

Mandates:

• Beginning in tax year 2012 paid tax preparers who filed more than 11 tax returns during the 2008 calendar year or during any subsequent year must, beginning on Jan. 1, 2013, use electronic filing technology to file state income tax returns. Acceptable methods of electronic filing include the IRS federal and state e-file program, Ohio I-File, or Ohio TeleFile. This requirement does not apply to paid tax preparers who, during the previous calendar year, prepared less than 11 returns.(Ohio Revised Code section 5747.082)
• E-filing is mandatory for both monthly and semi-annual sales tax returns
• Ohio has mandated that commercial activity taxpayers that have gross receipts exceeding $1 million annual file electronically.

Plans for expansion:

• W2 bulk upload through Ohio Business Gateway will be available in CY 2014

Oklahoma

E-file Coordinator
Joan Korthanke
jkorthanke@tax.ok.gov

SST Coordinator
Jim Romano
jromano@taxok.gov

Current programs for electronic commerce:

• Offer Fed-State 1040 and 1120 Modernized e-File
• 2-D Barcoding for Individual and Corporate income tax
• Full Member, Streamlined Sales Tax Program; now accepting Seller registrations and SERs
• Tire Recycling Fee and Sales, Use, Withholding, Mixed Beverage, Nonresident Royalty Withholding and Prepaid Wireless taxes E-File
• Telefile for Sales zero-$ for certain taxpayers
• Credit card and Direct Debit (e-check) pay options for personal income and most business tax payments
• X12-EDI Filing for Gross Production tax
• Online registration for withholding tax types

Mandates:

•     All "specified tax return preparers" must file individual income tax returns electronically.  The term specified tax return preparer has the same meaning as provided in Section 6011 of the Internal Revenue Code.  68 O.S. § 2385
• Sales and Withholding tax E-File is mandated for certain taxpayers.

Plans for expansion:

Online registration for other business taxes

Oregon

Suzie McDonnell, 2-D Processing Coordinator Suzie.E.McDonnell@state.or.us

Megan C. Denison
PIT Electronic Filing Coordinator
Megan.C.Denison@state.or.us

Barbara Y. Stoenner
Fed/State Modernized 1120 e-File
barbara.y.stoenner@state.or.us

Warren Naillon
Warren.L.Naillon@state.or.us

Current programs for electronic commerce:

• Offer Fed-State 1040 Modernized e-File (MeF)
• Offer Modernized Fed-State 1120 E-file
• 2-D Barcoding for Personal Income Tax (PIT)
• On-line PIT filing; 3rd Party Vendor web links available
• PIT credit card payment and direct debit
• 2-D Barcoding for Corporation returns (Forms 20 and 20S)

Mandates:

• Oregon initiated a 2-D barcode mandate for tax year 2006 Personal Income Tax Forms 40, 40S and WFC. For 2007 and after, software companies’ are required to enable a 2-D barcode on a form that is submitted on paper format instead of electronically filed.

Plans for expansion:

• Fed-State 1065 Modernized e-File (MeF)
  
  

Pennsylvania

General:
Debbie Wise
dwise@state.pa.us

Fed/State PIT e-File:
Tammy Jacobs
tajacobs@state.pa.us

Fed/State Modernized 1120 e-File:
Gabrielle Brandt
gabrandt@state.pa.us

Fed/State Modernized 1065 e-File:
Teresa Hicks
thicks@state.pa.us

E-TIDES:
Danette Roberts
danroberts@state.pa.us

Credit Cards:
Lori Davis
lodavis@state.pa.us

Business/PIT Telefile, DirectFile & Tax Professional e-Services Center:
Robert Lettich
rlettich@state.pa.us

Current programs for electronic commerce:

• Offer MeF Fed-State 1040, 1120 and 1065 e-File
• 6 million small business owners can now file Schedule C for reporting business profits or losses on the Internet-based filing system at https://pa.direct.file.state.pa.us
• E-Filing of Tax Appeals
• Credit card option for personal income, sales, employer withholding motor fuel, corporate, and realty transfer taxpayers. Credit card option is available through the Internet or an Interactive Voice Response (IVR) system.
• On-line PIT filing - 3rd Party Vendor web links available
• Free Direct to state PIT Internet filing (DirectFile); state-assigned PIN for authentication
• Telefile for PIT,Sales, and Employer Withholding Taxes
• Fed-State Employment Tax (FSET) e-file XML-based program permitting e-filing of withholding returns and payment; uses the FSET Standards created and maintained by the ASC X12/TIGERS XML Standards group at www.statemef.com
• E-TIDES - Web site for filing of returns and/or payments for Sales Tax, Employer Withholding Tax, and Motor Fuel Tax returns and/or payments and estimated payments and extension requests of Corporate and Specialty Corporate Taxes. Allows both taxpayers and their representatives to review a history of returns and payments filed online. E-TIDES offers file upload/import capability. See http://www.etides.state.pa.us.
• E-Filing of Fiduciary returns and payments through third party.
• On-line Business Registration - web site used to register a new business, add additional taxes or services or to register a new business that is acquiring all or part of an existing enterprise. Delivers business tax account number(s) via e-mail provided receipt of a customer e-mail address. The Online Business Registration Interview accepts data on a new business and transmits it to each of the participating agencies (Departments of Revenue, Labor & Industry and State).
  See http://www.paopen4business.state.pa.us.
• Tax Professional e-Services Center – web site where practitioners can view records of client’s personal income tax returns, acknowledgements, refunds, estimated payments, credits and tax returns summaries. See http://www.doreservices.state.pa.us/TaxProfessional/default.htm. Registration requirements include PTIN, Power of Attorney Form and PA-40 return filed through Fed/State e-File Program.

Mandates:

• Effective January 1, 2011, for tax years beginning on or after January 1, 2010, third parties who submitted at least 50 Pennsylvania tax year 2009 PA-40 returns or amended PA-40 returns filed in the 2010 calendar year for any taxable year beginning before January 1, 2010, or both, must file 2010 returns using the electronic method (e-file). Additionally, a published notice defines third-party preparer, details the 50-return threshold, and outlines situations in which preparers are not required to e-file a return.
• The PA Department of Revenue has made it easier for Sales and Use Tax account holders to file and pay their Sales Taxes by replacing its current paper-based system with two free electronic filing options:
  * Filing via the Internet (e-TIDES web site)
  * Filing via a toll-free telephone filing system.
• The Department stopped the mailing of sales tax coupon and employer withholding coupon booklets.

Plans for expansion:

• TBD
  
  

Rhode Island

PIT:
Susan Galvin
galvins@tax.state.ri.us

Business:
Dan Clemence
dclemence@tax.ri.gov

Current programs for electronic commerce:

• Offer MeF Fed-State 1040, 1120, 1065 e-File
• Full Member, Streamlined Sales Tax Program; now accepting Seller registrations and SERs
• E-filing program for withholding, sales, bank deposit, bank excise, corporate income, corporate estimates, healthcare provider, hotel, insurance premiums & public service gross earnings taxes (more taxes to be added later) via via the internet and IVR at no cost at our website (http://www.tax.state.ri.us); also, sales tax statistical information can also be filed. Businesses will need their 11-digit RI identification number and be a registered business with the tax division.
• Payments for withholding tax, sales tax, corporation tax and personal income tax using a credit card on the internet and via IVR
• For sales/use tax, withholding tax, corporation tax, 3rd party vendor links are available on website
• 2-D Barcoding program for PIT

Mandates:

• Any software developer/provider marketing tax return preparation software must utilize 2-D bar coding technology in the final printed version of the completed tax form, or support electronic filing. The specific tax forms and file layouts are listed on the Division of Taxation web site at http://www.tax.state.ri.us/ under software developers.
• Tax return preparers that prepared 100 or more Rhode Island corporate and individual tax returns in the prior year must file returns for their clients electronically; the filing requirement may be waived if filing electronically will cause undue hardship.
  
  A person employed by a paid preparer with multiple offices is required to file electronically if the total of all tax returns filed from all offices is more than 100, regardless of whether a single office of the same preparer only files 100 returns or less. Paid preparers who fail to abide by this electronic filing mandate, or otherwise file false or improper Rhode Island tax returns, may be precluded from preparing and filing future state tax returns.
  
• Effective 1/1/2010 any sales tax permit holder who remits an average of $200 or more per month is required to make those payments electronically.
• Effective 1/1/2010 any employer with 10 or more employees during the previous calendar year must make all withholding tax payments electronically.

Plans for expansion:

• Fed-State 1041 Modernized e-file (MeF) for January 2014
  
  

South Carolina

FedState 1040 and 1120, Web Sales and Withholding, SCnetFile for Extensions, and Business Telefile:
Keith Wicker
wickerk@sctax.org

Sales EDI, EFT, and Motor Fuel EDI:
Allison McLendon
mclenda@sctax.org

Current programs for electronic commerce:

• Offer Modernized Fed-State 1040, 1120 E-file
• SC BOS (Business One-Stop Shopping) - the South Carolina Business One Stop provides a web portal through which businesses may electronically meet state requirements for registration, licensing, permitting, and filing returns with multiple state agencies: www.scbos.sc.gov
• 2-D Barcoding for Corporate and Partnership tax filings
• On-line PIT filing - 3rd Party Vendor web links available
• Direct Web filing for PIT (SCnetfile) - PIN selected by agency
• PIT Refund Inquiry via Web
• As an E-filing incentive, any taxpayer who files Individual Income tax by any non-paper means (Fed/State, Online, Telefile, or SCnetFile) can delay filing until May 1
• Sales, Use, Accommodations tax EDI/EFT program
• EFT – supported by 3rd Party Vendor accepting ACH Debit/Credit payments
• Business Telefile for zero-payment Withholding returns and zero-gross-sales
• Web Sales Tax returns; a self-selected user ID/password is used
• Web Withholding Tax returns ; a self-selected user ID/password is used
• Credit card pay for all Direct Web filing and payment applications
• EFW (aka bank draft) for ALL Direct Web filing and payment applications
• Motor Fuel tax X12-EDI filing program

Mandates:

• A tax return preparer who prepares one hundred or more returns for a tax period for the same tax year shall submit all returns by electronic means where electronic means are available. Where electronic means are not available to file the return, but 2D barcode is available, the preparer must use 2D barcode. If a taxpayer checks a box on his return indicating a preference that his return is to be filed by another means, the preparer may submit that return by another means. Tax return preparer means the business entity and not the individual location or individual completing the return. A person who fails to comply may be penalized in an amount to be assessed by the department equal to fifty dollars for each return. If compliance is a substantial financial hardship, a tax return preparer may submit an exemption request. Sec. 12-54-250
• E-filing is mandated for individuals if they prepare their taxes using software. The mandate is in effect until South Carolina hits 85% e-file.
• Mandated all Withholding taxpayers who make 24 or more payments annually or who submit payments of $15,000+ during a quarter.
• Mandated electronic payment for Sales and Motor Fuel taxpayers with over $15,000 annual tax liability.
• Mandated efiling of Motor Fuel returns

Plans for expansion:

• TBD
  
  

South Dakota

Joan Serfling
joan.serfling@state.sd.us

Streamlined Sales Tax:
Jane Page
Jane.Page@state.sd.us

Current programs for electronic commerce:

• Full Member, Streamlined Sales Tax Program; now accepting Seller registrations and SERs
• SDQUEST filers, if they have not filed their current return, are receiving an e-reminder 5-6 days prior to the 23rd filing deadline
• Enhancement to SD QUEST to permit Dynamic Web Import functionality to import data, avoiding re-keying, as well as auto-population of City fields from previous return and a Save and Exit feature permitting partial completion and finalization upon later visit. See www.state.sd.us/revenue/SDQUEST
• Voluntary E-filing program for use over the Internet or Telefile for filing and paying Sales, Use and Excise Tax returns, called SD QUEST (Quick, Easy, Secure Tax Filing).Personal Identification Numbers (PINs) provided in tax booklet.
• Filing incentive - payment by check is due on the 20th of the month. Payment electronically is due on the 2nd to the last working day (approximately 10 extra days)

Mandates:

• Requested legislation that would require taxpayers who owe more than $1,000 per year in sales, use or contractor's excise tax to file and pay electronically

Plans for expansion:

• Web portal enhancements - goal is to have all of department's forms interactive to the degree of fill-in online and submit electronically or fill-in online, print and submit hard copy by the end of the year.
• Developing an e-file and e-pay system for motor fuel tax
• Developing an e-registration/application system for sales, use and contractor's excise taxpayers

Tennessee

Bill Shanko
billshanko@state.tn.us

Marian Scott
Marian.Scott@state.tn.us

Current programs for electronic commerce:

• The Department of Revenue is now accepting franchise & excise tax returns, extensions and quarterly estimated payments for tax years 2011-12 through the IRS Modernized e-File (MeF) Program.
• Associate Member, Streamlined Sales Tax Program
• Business Tax Registration
• Taxpayers can now file "Individual Income Tax" (Interest and Dividends), Professional Privilege, Sales, Consumer Use, and
  Franchise and Excise Minimum Payment taxes online, as well as conduct many business registration activities
• Many tax payments may now be made by credit card (sales and use tax, consumer use tax, individual income tax, professional privilege tax and bill payments)
• 2-D Barcoding for PIT
• Telefiling for zero-$ Sales tax returns
• Motor Fuels EDI filing
• Sales Tax EDI filing

Mandates:

• Beginning January 1, 2013, certain franchise & excise tax returns prepared using a certified software program, certain sales & use tax returns, and all professional privilege tax returns must be filed electronically. This requirement is in addition to those previously identified sales and use tax accounts that are currently required to file electronically.  Regardless of which electronic filing option you choose, tax payments must be made by Electronic Funds Transfer (EFT).
• Sales and use tax filing mandated for those required to pay electronically; mandate threshold is $500 in average payments/month; payment warehousing is now available. The sales and use electronic filing may either be through a web portal or through certified software vendors using EDI program.
• Mandated X12-EDI Filing for Motor Fuel excise tax; filing direct to state via FTP or e-mail.

Plans for expansion:

• Online Debit Payment application
• Payment Warehousing to Sales Portal Filing
  
  

Texas

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

Motor Fuel: Jim Duke
jim.duke@cpa.state.tx.us

Current programs for electronic commerce:

• Direct web file of Sales tax and Sales zero-$;WebFile is recommended for anyone filing fewer than 30 outlets or authorities.
• Franchise Tax Webfile is recommended for:
  * single entities filing their No Tax Due, E-Z Computation or Long Form report,
  * anyone filing an Extension Request, and
  * entities filing a combined report with a small number of affiliates.
  Because entities filing a combined report must report additional data on behalf of each of their affiliates, WebFile is not recommended for reporting entities with large numbers of affiliates.
• WebFile allows payments by checking account debit or through American Express and Discover credit cards.
• Telefile for Sales zero-$
• X12-EDI filing for Sales, Crude Oil/Natural Gas, Motor Fuel, IFTA via direct modem

Mandates:

• Texas requires companies that pay more than $100,000 in tax annually to both file returns and pay taxes electronically. Companies that cannot comply with some of the requirements may be eligible for a waiver. A 5 percent penalty will apply to a company that does not file electronically when required to.
• X12-EDI filing for Motor Fuel Excise via direct modem

Plans for expansion: XML filing for Corporate Franchise Tax

Utah

Jim McNair
jamcnair@utah.gov

Current programs for electronic commerce:

• Offer Fed-State 1040, 1120, and 1065 Modernized e-File (MeF)
• Associate Member, Streamlined Sales Tax Program
• Free Direct to state PIT Internet filing
• 2-D Barcoding for PIT
• On-line PIT filing - 3rd Party Vendor web links available
• Telefiling for PIT
• EDI Filing for Withholding & IFTA via direct modem

Mandates:

• Tax preparers that file more than 100 income tax returns in a calendar year beginning on or after Jan. 1, 2005, will be required to file all such returns using scan technology or by electronic means, under legislation (H.B. 190) enacted March 16. However, the measure provides that the filing requirement will not apply if:
  - a schedule must be attached to the return that cannot be filed using scan technology or electronic means, or
  - the taxpayer requests in writing that the income tax preparer not file the return using scan technology or electronic means, or
  - the Utah Tax Commission waives the requirement that a return be filed by scan technology or electronic means.
  
  A tax preparer may obtain such a waiver from the commission by demonstrating that the use of scan technology or electronic means would result in an undue hardship. The filing requirement also does not apply to amended returns or returns for any taxable year that begins before the first day of the current taxable year.

Plans for expansion:

• TBD
  
  

Vermont

Tanya Perry
Tanya.Perry@state.vt.us

Current programs for electronic commerce:

• Offering Fed-State MeF 1040 e-File in 2012
• Full Member, Streamlined Sales Tax Program; now accepting Seller registrations and SERs
• Free internet filing option for a single property tax form (a new Homestead Declaration) that will be used to identify residential property from non-residential property for the purposes of funding
  education.
• Internet credit card payment option for delinquent tax liabilities for business trust taxes and income tax. In addition, taxpayers will be able to pay for current year estimated income payments as well as PIT liability (regardless of the filing method used).

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

Plans for expansion:

• TBD
  
  

Virginia

Individual Income E-Filing: ind_efile@tax.virginia.gov

Business E-Filing:
bus_efile@tax.virginia.gov

EFT Assistance: eftcoordinator@tax.virginia.gov

Substitute Forms/2D Barcode: subsituteforms@tax.virginia.gov

Tax Forms and Instructions: formsunit@tax.virginia.gov

Web Upload:
webupload@tax.virginia.gov

Current programs for electronic commerce:

• Offer MeF Fed-State 1040, 1120 e-File program
• iFile - an online return and payment filing program for Individual, Sales, Withholding, and Corporate taxes
• Web Upload - a bulk upload filing program for Sales and Withholding returns and payments
• W-2 Upload – a web upload of employer W2s and 1099 records
• QuickPay - an online Bill Payment program
• Teleplan system that enables eligible taxpayers to set up payment agreements using a touch-tone phone. The payment agreements may be set up for both individual and business accounts
• 2-D Barcode for Individual Return Filing
• Credit Card, Direct Debit, and Warehouse Payments available for paying Individual tax dues
• Direct Deposit of Refunds for Individual returns
• Online and touch-tone phone system to check Refund status for Individual tax
• iReg - online Business Registration application
• Internet Tax Policy Library
• Download all forms and instructions from web
• EFT debit and credit programs
• eSubscriptions – several listservs to communicate to taxpayers and tax practitioners
• Live Chat – through our website and all web applications
• Secure email

Mandates:

• Tax Preparers that prepare 100 or more individual income tax returns are required to file returns using electronic filing software. A tax preparer is defined as a person who prepares, or who employs one or more individuals to prepare, an income tax return for compensation. The return threshold is applied based on the total individual income tax returns prepared by all tax preparers in all offices. A tax preparer can request a waiver in writing based on undue hardship, or taxpayers may elect not to have their returns e-Filed. House Bill 1045
• Tax Preparers/Payroll Service Providers who act on behalf of 100 or more taxpayers must remit withholding payments by ACH Credit transactions
• Business taxpayers whose average monthly liability exceeds $20,000 must pay their state taxes by EFT
• E-Filing of Motor Fuel Taxes - mandated electronic filing for Suppliers, Terminal Operators, Importers, and other licensees
• Employers with more than 250 employees are required to send their W-2s in electronically through either Web Upload or on magnetic media

Plans for expansion:

• Fed-State Partnership/PTE e-file planned for January 2011
• Planning to develop online fillable forms and filing program

Washington

Larry Schmitt
Larrys@dor.wa.gov

Current programs for electronic commerce:

• Web-based electronic filing application (E-File) to file all taxes on the Combined Excise Taxes Return (Business and Occupation, Sales/Use, Public Utility, etc).
• Electronic payment methods accepted:
  · Electronic Funds Transfer (Debit, Credit and Fedwire with approval), Credit Cards (American Express, Discover, Master Card, or Visa), E-Check (users of E-check make a one time payment by entering their checking account information in a 3rd party vendor’s application)
• TeleFile allows taxpayer to call in a no business Combined Excise Tax Return.
• Online Business Registration allows business to file one Master Business Application (MBA) over the web and is shared with applicable state agencies (Licensing, Revenue, Labor & Industries, Secretary of State, and Employment Security).
• Online accesses to update account information, pay a receivable, file an amended return or request a refund.

  Mandates:
  
  • Substitute Senate Bill (SSB) 5571 requires all businesses whose annual tax liability is greater than $4,800 to file and pay their taxes electronically starting with the July 2009 Excise Tax return due on August 25th. The bill also states businesses with extenuating circumstances may request a waiver.

• Mandatory electronic funds transfer (EFT) for all businesses with an annual tax liability of $240,000 or more effective January 1991. Other filers may participate on a voluntary basis.

Plans for expansion:

• Provide assessment, notice or other information (Tax Facts, Local Tax Rate flyer, etc.) electronically.
  
  

West Virginia

Jeff Anderson

Sara Hughes

Current programs for electronic commerce:

• Offer MeF Fed-State 1040, 1120, and 1065 e-File
• Full Member, Streamlined Sales Tax Program; now accepting Seller registrations and SERs
• Accepting Credit Cards this year for current year PIT payments, Estimated Tax payments, and Prior Year billings
• Launched "fill-in" personal income tax return. Taxpayers can view, complete and print the form while on-line, and line-by-line help is also available. The computer program performs all math and tax computations (refund and balance due amounts).
• On-line PIT filing - 3rd Party Vendor web links available
• ACH Debit for balance due PIT returns
• PIT Refund Inquiry via Web
• EFT for business tax payments; voluntary unless a single payment of $100,000 or more

Mandates:

• Income tax preparers who filed more than 25 personal income tax returns and use tax preparation software to complete one or more of these returns, must file them electronically for the current tax year. Tax preparers may opt-out of the e-file provision if the preparer has clients who prefer not to e-file. Starting in 2012, taxpayers who pay more than $10,000 in any tax for a single year must file all returns electronically.

Plans for expansion:

• Fed-State 1041 Modernized e-file (MeF) for January 2014
Planning to accept Streamlined Sales Tax filings
• Webfile program to process Non-Resident/Part Year Resident returns, business registration, and eventually most business taxes
• Testing voluntary e-filing for a small group of Consumer Sales and Use Taxpayers
  

Wisconsin

Fed/State & Online/web based filing programs:

Cynthia Lillge

TeleFile: Eyob Hamda
ehamda@dor.state.wi.us

Sales tax: Tim Whitcher
twhitche@dor.state.wi.us

Current programs for electronic commerce:

• Offer Fed-State 1040, 1120, and 1065 Modernized e-File (MeF)
• Fed-State Employment Tax (FSET) e-file - XML-based program permitting e-filing of Employment quarterly returns; uses the FSET Standards created and maintained by the ASC X12/TIGERS XML Standards group at www.statemef.com
• Tobacco and Motor Fuel tax (TIGERS XML standards-based) e-file
• The Department has rolled out a new application that allows individuals, practitioners and corporations to look up and verify estimated tax payments when completing a tax return.
• In addition to Web (data entry) filing of Sales and Use Tax, it is now possible to send an electronic file to the Department.
• E-mail outreach program - 17,000 Wisconsin income taxpayers have received e-mails inviting them to file electronically; e-mail allows the department to send follow-up reminders, tax law changes, and other updates
• Free Direct to state PIT Internet filing - on-line instructions and fill-in forms.
• New EFT system with telephone payment (1-888-eftwisc), on-line filing (www.witaxeft.com), and batch filing capability. You need an EFT number and password; next-day payment and up to 365-day payment warehousing. All three systems share a common database.
• On-line PIT filing - 3rd Party Vendor web links available
• Telefile for PIT, Fuel Diversion Registry, Aviation & Alternate Fuel

Mandates:

• Beginning January 2011, practitioners who filed 50 or more Wisconsin income tax returns in the previous tax year are required to e-file returns. A practitioner can ask for a waiver from the electronic filing requirement if the requirement causes an undue hardship; in addition if a taxpayer wishes to file a paper tax return, the practitioner is not required to electronically file that return. Admin. Rule Section Tax 2.08(3)(b)
• Added two new mandates by administrative rule for the
  Annual Reconciliation of Withholding Tax (Form WT-7) and for Pass-Through Entity Withholding (Form PW-1). There are free web-based efiling applications as well as direct XML filing alternatives available for both.
• Sales and use returns are also now required to be filed electronically after 90 days notice, beginning with monthly filing frequency taxpayers. Waivers are available.
• Mandated X12-EDI Motor Fuel Excise tax filing via direct modem or Internet (since 1996)

Plans for expansion:

• Fed-State 1041 Modernized e-file (MeF) for January 2014

Wyoming

Mineral Tax WebFile:
Pat Parsoneault
pat.parsoneault@state.wy.us

Excise Tax WebFile:
Kay Havner
kay.havner@state.wy.us     

Current programs for electronic commerce:

• Associate Member, Streamlined Sales Tax Program
• Web-based filing of Mineral Severance and Gross Products Taxes including electronic payment via ACH credit or debit (taxpayer enrollment required in advance)
• Web-based filing of Excise Sales/Use Taxes for multiple location filers including electronic payment via ACH credit or debit - effective 12/01/00 (taxpayer enrollment required in advance)

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

Plans for expansion:

• Expansion of WebFile capabilities to single location sales/use tax filers
• Creation of WebOrder capabilities for licensed liquor retailers obtaining product through Dept. of Revenue Liquor Division
• Account management capabilities via Web to update/maintain taxpayer registration information