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Tax documents that must be e-filed

Personal income tax and partnerships

  • all returns and extensions

Sales tax

  • all documents for monthly, quarterly, and annual filers
  • sales tax prepayment on motor fuel/diesel motor fuel return

Corporation tax

  • returns for Articles 9-A and 13; Form CT-245
  • all extensions
  • estimated tax payments which can be made using either:
       o Tax Department approved software, or
       o your Online Services account

 Fiduciary

  • all returns and extensions 

Other business tax returns 

  • International Fuel Tax Agreement (IFTA) quarterly returns
  • Beverage container tax returns
  • Petroleum Business tax estimated payments for select filers. 
  • New York City taxicab and hail vehicle trip tax

 How to e-file income tax, partnership, fiduciary and corporation tax returns and extensions

  • Use approved software to e-file returns and extensions.
  • If your software doesn't support e-file, you must get approved e-file software for the tax types that you prepare.
  • Get an Electronic Filer Identification Number (EFIN) issued by the IRS and be authorized to e-file the equivalent federal returns.
  • You must e-file extensions, even if the subsequent return cannot be e-filed.
  • You must e-file prior year returns if they are supported by your software.
  • You can create an Online Services account for Tax Professionals to Web File income tax, partnership and corporation tax extensions and estimated tax payments 

How to e-file sales tax returns 

  • Create an Online Services account for Tax Professionals and gain access to your client accounts.
  • Log in and select Sales Tax for reporting instructions and guidance.
  • See Sales Tax Web File for more information about Web File.

For more information

Updated: November 19, 2014