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State E-File Mandates

January 5, 2012

We have added a new section to the CrossLink Tax Resource Center.

This new section summarizes requirements for the preparer electronic filing mandate for the 26 states that presently have one.

Below is a summary for the eight states that have had a change to their mandates for the upcoming filing season:

New York

• New York expanded their electronic filing mandate to include self-prepared New York returns that have been prepared using software.

• The self-prepared mandate penalty is $25.

• The Practitioner e-File mandate threshold has been changed to more than 5 New York state individual, fiduciary, and/or partnership returns.

• If a taxpayer who uses a paid preparer does not wish to file their New York return electronically, the preparer may be penalized $50 and the taxpayer will be penalized $25.

Michigan

• Now, if a preparer is required to file the Federal return electronically they are also required to file the Michigan return electronically.

Illinois

• The threshold is 10 or more Illinois returns filed for the prior filing season.

• A taxpayer may opt out by completing and signing Form IL-8948.

• There is no penalty at this time.

The following states have lowered their threshold for their preparer e-File mandate:

• Indiana – The threshold is now 100 or more returns filed. Part-year/nonresident returns will now be included in calculating the threshold as well.

• Maryland – The threshold is now 101 or more returns filed.

• Nebraska – The threshold is now more than 25 returns filed.

• New Jersey – The threshold is now 11 or more returns filed.

• Virginia – The threshold is now over 50 returns filed.

To see more information on the above 8 states and the other 18 states with a Preparer e-File Mandate see the State Individual Income Tax Return Electronic Filing Mandates page in the CrossLink Tax Resource Center.