E-file – mandate for business taxpayers

What's new

Who the e-file mandate applies to

Partnerships must e-file if they meet all three of these conditions:

  • Prepare tax documents themselves, without the assistance of a tax professional;
  • Use approved e-file tax software to prepare their return or extension; and
  • Have broadband internet access.

Corporations must e-file if they meet all three of these conditions:

  • Prepare tax documents themselves, without the assistance of a tax professional;
  • Use approved e-file tax software to prepare their return, or use a computer to prepare, document or calculate an extension or estimated tax payment; and
  • Have broadband internet access.

Sales tax vendors must Web file if they meet all three of the following conditions:

  • Prepare tax documents themselves, without the assistance of a tax professional; 
  • Use a computer to prepare, document or calculate the required filings, or are subject to the corporation tax e-file mandate; and 
  • Have broadband internet access.

Mandated taxpayer must Web International Fuel Tax Agreement (IFTA) returns, starting with the return due July 31, 2012, if they meet all three of the following conditions:

  • Prepare tax documents themselves, without the assistance of a tax professional;
  • Use a computer to prepare, document or calculate the required filings; and
  • Have broadband internet access.

 Additional penalties for failure to e-file certain returns on or after January 1, 2012

If you or your preparer are required to file a tax document electronically and instead file on paper, you're subject to the following penalties:

  • $50 penalty for each tax document not electronically filed
  • $50 penalty for failure to pay electronically
  • failure to file penalty (for that tax type).

In addition, any overpayment claimed on a return that was required to be electronically filed won't be eligible to receive interest until the document is filed electronically.

What must be electronically filed?

E-file partnership returns (including IT-204-LL)  and extensions

If you use approved e-file software to prepare your return or extension, and the software supports electronic filing of your return you are required to electronically file. 

You must pay the amount due on Form IT-204-LL by and ACH debit authorized with your electronically filed return.  To authorize the ACH debit, follow the instructions provided by your software. 

Calendar year filers can file an extension directly on our Web site without the need of additional software. 

E-file corporation tax returns

If you use approved e-file software to prepare your return, and the software supports electronic filing of your return you are required to electronically file. 

We don't support the e-filing of certain Article 9, 32, and 33 corporation tax returns and certain attachments. However, you must still e-file the extension and estimated tax payments for those returns.

If you have multiple corporate transactions, provide the transaction detail in one of these ways:

  • enter each transaction into the software and, if your software allows it, import the data, or,
  • transmit a PDF attachment(s) that includes the detail with the e-filed return.

Pay the amount due on your software prepared, electronically filed corporation tax return by ACH debit, ACH credit, or by check.  To pay by check:

  • Use Form CT-200-V, Payment Voucher for E-Filed Corporation Tax Returns and Extensions.
  • Your software will produce form CT-200-V when you prepare your return or extension.

E-file corporation tax extensions and estimated tax (Articles 9, 9-A, 32 and 33)

E-file all corporation tax extensions and estimated tax using one of the following options:

  • Software
    • Submit extensions and estimated tax using approved e-file software, if your software supports that form.
    • Pay the amount due on your extension by ACH debit, ACH credit, or paper check with Form CT-200-V Payment Voucher for E-Filed Corporation Tax Returns and Extensions
    • Your software will produce form CT-200-V when you prepare your extension.
    • Pay your estimated tax by by ACH debit or ACH credit.
  • Online Services
  • File and pay through your Online Services account without the need of additional software.  Pay by ACH debit or ACH credit.

Corporations must e-file extensions even if they can't e-file the associated tax return.

Sales tax returns

To Web file your sales tax return:

See Sales Tax Web File for more information

International Fuel Tax Agreement (IFTA) returns, starting with the return due July 31, 2012

To Web file your IFTA tax return:

See IFTA Web File for more information

Additional information

Updated: January 08, 2014