Form Tb-It-215 - Individual E-File Mandate For Personal Income Tax printable pdf download

Form Tb-It-215 - Individual E-File Mandate For Personal Income Tax

Tax Bulletin

Income Tax

TB-IT-215

June 11, 2013

Individual E-File Mandate for Personal Income Tax

Introduction

If you prepare your resident, nonresident, or part-year resident individual personal

income tax return using tax software, you most likely are required to electronically file

(e-file) your return. This bulletin provides information on who is subject to the individual

e-file mandate for personal income tax, the tax documents subject to the e-file mandate,

and methods to use to e-file your return.

Who must e-file

You must e-file all authorized tax documents for personal income tax, including

extensions, if:

• you use tax software to prepare your return;

• the tax software supports e-filing; and

• you have broadband Internet access.

Definitions

Tax software is any computer software program intended for tax return preparation

purposes. This includes, but is not limited to:

• an off-the-shelf software program loaded onto a taxpayer’s computer;

• an online tax preparation application; or

• a tax preparation application hosted by the Tax Department.

An authorized tax document is a tax document authorized by the Commissioner of

Taxation and Finance to be filed electronically. For purposes of the e-file mandate, an

authorized tax document does not include any return or report that includes one or more

tax documents that cannot be filed electronically.

Documents subject to the e-file mandate for personal income tax

Personal income tax returns for calendar years 2011 and 2012 and applications for an

extension of time to file are authorized tax documents subject to the e-file mandate. This

includes nonresident and part-year resident returns.

While estimated tax payments are not currently subject to the e-file mandate, payments

can be made online using the Tax Department’s Web site.

The following personal income tax documents cannot be e-filed:

• returns for a tax period other than calendar year 2011 or 2012, and

• amended returns.

See

E-file mandate and filing/payment methods

on our Web site for a list of tax

documents subject to the mandate, the method required to submit each document, and

the available payment methods.

W A Harriman Campus, Albany NY 12227

Form Tb-It-215 - Individual E-File Mandate For Personal Income Tax