E-file Mandate for Business Tax Filers

New for January 2009 - e-file and electronic payment mandate for business tax filers

This new mandate requires certain taxpayers to e-file tax documents and electronically pay the amount due on those tax documents

Who is covered by the mandate?

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:

does not use a tax return preparer to prepare Article 9-A general business corporation and S corporation tax returns;
uses tax preparation software that has been approved by New York State for e-filing business corporation and S corporation tax returns; and
has broadband internet access.

Penalties

While there is no penalty for failing to e-file a mandated tax document, there is a $50 per tax document penalty for failing to electronically pay the balance due on the mandated tax document. The Department cannot abate the payment penalty for reasonable cause.

You can find additional information in our FAQs.

Last Modified: June 23, 2008