Who is subject to the newly enacted e-file mandate?
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 will go into effect for tax documents filed on or after January 1, 2009.
