• Tax professionals
• Online services
  • Account login & create account
  • Register as a tax preparer
  • E-ZRep TR-2000
  • Report a systemic problem
• Forms and instructions
• Guidance, regulations & laws
• Taxes and reporting requirements
• e-File mandates for tax professionals
  • Mandate changes
  • Who the mandate applies to
  • Documents you must e-file
  • Penalties
  • More information
  • E-file/payment methods
• Tax preparer registration/certificate renewal
• E-ZRep TR-2000/Power of attorney
• Late filing/late payment
• Audits/bills/collections
  • Audits/bills/collections home
  • Pay a bill (assessment)
  • Challenge Tax Department actions
  • Audit
  • Warrants, liens, levies, income executions
  • Offer in Compromise Program
  • Interest rates
  • Criminal prosecution
  • Power of attorney
  • New York State delinquent taxpayers
  • Voluntary Disclosure Program
  • Report tax evasion and fraud
• Speaking events and education programs
• Tax calendar
• Recent additions
• Consumer Bill of Rights
• Find tax shelter information
• Non-resident Audit guidelines

You must electronically file:

• Personal income tax returns and extensions
• Partnership returns and extensions, including form IT-204-LL
• Fiduciary returns (but not extensions)
• Sales tax documents for PrompTax, monthly, and quarterly filers. Beginning with the return due on March 20, 2012, you will also be required to electronically file returns for annual sales tax filers.
• Corporation tax returns (Article 9-A, Article 13, and Form CT-245)
• Corporation tax extensions and estimated tax payments (all articles)
• International Fuel Tax Agreement (IFTA) quarterly returns (starting with the return due July 31, 2012)

New York State income tax, partnership, fiduciary and corporation tax returns and extensions

• You can use approved software to e-file these New York State 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.
• You'll need to have 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 can create an Online Services account for Tax Professionals to Web File income tax, partnership and corporation tax extensions and estimated tax payments.

New York State sales tax returns

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

For more information

• Corporation Tax forms supported by e-file
• Partnership forms supported by e-file
• Summary of filing options and payment methods
• Mandate Changes for 2012
• Who the tax preparer e-file mandate applies to
• E-file mandate penalties
• More tax preparer e-file mandate information