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Most taxpayers who use software* to prepare their income tax returns must also e-file.
- It's simple: If you've purchased commercial tax software to prepare your tax returns, e-filing is simply a matter of clicking on an additional screen or two.
- There are no additional charges: The cost of tax preparation software includes the e-filing service. In fact, New York law prohibits an additional charge for e-filing.
You're required to electronically file your return if you meet all three of the following conditions:
- You use software to prepare your own personal income tax return;
- Your software supports the electronic filing of your return; and
- You have broadband Internet access.
If you don't meet any one of these conditions, you're not required to e-file.
If you prepare your return the traditional way - with paper and pencil - you're not required to e-file.
- If you download forms from our Web site, order them from us by phone, or pick them up at your local library and complete them with pencil and paper, you're not subject to the mandate.
* H & R Block, TaxSlayer, and TurboTax are examples of commercial tax software.
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 Video: About New York efile mandate
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Recent legislation eliminated certain penalties related to the e-file mandate.
How to e-file
You may e-file using software approved by the department. You may also be eligible for Free File.
You can also electronically file your extension directly on the tax department web site.
How to pay
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Authorize direct debit from bank account at time of filing |
Credit card |
Mail a check with a voucher |
| Return filed with software |
X |
X |
X |
| Extension filed with software |
X |
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| Extension filed on department Web Site |
X |
X |
X |
E-file requirements for Partnership Returns and Extensions
Partnerships are also required to electronically file returns and extensions. See e-file mandate for business tax filers for more information.