1/31/2013
SALT Report 2101 – Due to the newly enacted e-file mandate for tax professionals, the New York Department of Taxation created a chart that details the filing and payment methods required for the following tax types:
- Partnerships,
- Fiduciaries,
- Personal income,
- Sales,
- Withholding,
- Corporate income,
- Metropolitan commuter transportation mobility,
- Petroleum business,
- Highway use taxes, and
- International Fuel Tax Agreement
The e-file mandate, which became effective January 1, 2013, affects tax professionals who prepare at least one tax document for more than 10 different taxpayers in a calendar year. Further, the mandate states that if you were subject to the e-file requirements in a previous year, you will remain subject to it even if you no longer meet the minimum threshold.
For Further Information
New York Department of Taxation and Finance – E-file Mandate and Filing/Payment Methods