E-file Mandate for Business Tax Filers

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

This new mandate requires certain taxpayers to electronically file business tax documents and electronically pay the amount due on those tax documents. As a result, the Tax Department has mandated electronic filing and payment for the tax documents detailed below.

Corporate taxpayers required to e-file beginning January 1, 2009

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:

It does not use a tax return preparer to prepare Article 9-A general business corporation and S corporation tax returns and/or extensions;
It uses tax software that has been approved by the Tax Department for e-filing business corporation and S corporation tax returns and/or extensions; and
It has broadband internet access.

Sales Tax PrompTax filers required use Sales Tax Web File on the Online Tax Center

Beginning with the return due on March 20, 2009, you must Web File Form ST-810 on our Online Tax Center if your business meets all four of the following conditions:

It is subject to the PrompTax requirements
It does not use a tax preparer to prepare Form ST-810;
It uses a computer to prepare, document or calculate Form ST-810 or related schedules, or is subject to the corporation tax e-file mandate
It has broadband internet access.

You can find additional information in our mandate FAQs.

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Last Modified: February 24, 2009