Who is subject to the business tax e-file mandate?
The Tax Law requires tax return preparers who prepare more than 100 original tax documents in a calendar year and in a subsequent calendar year prepare one or more authorized tax documents using tax software to e-file all authorized tax documents. A tax document is defined as a return, report or any other document relating to a tax or other matter administered by the Commissioner of Taxation and Finance, other than a document relating to New York State and local income and earnings taxes. Once you are subject to the mandate, you remain subject to it for subsequent years, regardless of the number of tax documents that you prepare. The e-file mandate will initially apply to Article 9-A general business corporation and S corporation tax documents filed on or after January 1, 2009.
Section 29 of the Tax Law requires taxpayers who use tax software to prepare authorized tax documents to electronically file those documents and pay any balances due electronically. A tax document is defined as a return, report or any other document relating to a tax or other matter administered by the Commissioner of Taxation and Finance, other than a document relating to New York State and local income and earnings taxes. Once a taxpayer is required to e-file authorized tax documents and electronically pay balances due, the taxpayer must continue to do so for all subsequent tax years. This requirement went into effect for tax documents filed on or after January 1, 2009.
