E-file mandate for individuals

Most individual taxpayers are required to e-file their tax year 2011 New York State personal income tax returns and extensions.

Who the mandate applies to

You’re required to electronically file your tax return or extension if you meet all of the following conditions:

• You use tax software to prepare your own personal income tax return;
• Your tax software supports the electronic filing of your return; and
• You have broadband internet access

If you use a tax professional to prepare your return, your tax professional is also subject to an e-file mandate.

How to e-file

You may e-file using software approved by the department. You may also be eligible for FreeFile .

You can also electronically file your extension directly on the tax department web site.

How to pay

Penalties apply if you fail to e-file

If you or your preparer are required to electronically file and instead file using paper, a $25 penalty may apply. The penalty may apply unless you can document that failure to e-file was due to reasonable cause and not willful neglect.

Any overpayment or refund claimed on a tax return that you were required to file electronically won’t be eligible to receive interest until the return is filed electronically.