Mandate changes that apply to returns filed on or after January 1, 2012

Tax preparers filing more than five tax documents a year must e-file returns filed on or after January 1, 2012.

New penalties apply for failure to e-file. If a preparer doesn’t e-file a required return, the Tax Department may impose a penalty on the preparer and the taxpayer.

You must make estimated corporation tax payments online

As of December 1, 2011, tax preparers subject to the mandate who prepare corporation tax estimated tax payments (Form CT-400) for clients must file and make corporation tax estimated tax payments electronically. File and pay by using either of these methods:

Software
You can use software to file and pay as long as your software supports Form CT-400 and has been approved by the Tax Department. You can pay by ACH debit or ACH credit.
Online Services account
You can file and pay for your clients through your Online Services account without the need for additional software. You can pay by ACH debit or ACH credit.

Most corporation taxpayers who prepare and submit their own estimated payments are also required to file and pay them electronically.

Sales tax returns for annual filers must be filed electronically

Sales tax documents for PrompTax, monthly, and quarterly filers must be filed electronically. Beginning with the return due on March 20, 2012, you will also be required to electronically file returns for annual sales tax filers.

For more information

Summary of filing options and payment methods
Who the tax preparer e-file mandate applies to
What tax documents must be electronically filed
E-file mandate penalties
More tax preparer e-file mandate information