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Tax documents that must be e-filed

Personal income tax and partnerships

  • all returns, extensions, and estimated tax payments

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, 13, 33 and some Article 9 returns
  • all extensions
  • estimated tax and mandatory first installment (MFI) payments which can be made using either:
    • Tax Department approved software, or
    • your Online Services account

Withholding tax

  • Forms NYS-1 and NYS-45


  • all returns, extensions, and estimated tax payments

Other business tax returns 

  • International Fuel Tax Agreement (IFTA) quarterly returns
  • beverage container tax returns
  • petroleum business tax returns and reports
  • 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, estimated tax and mandatory first installment (MFI) payments 

How to e-file sales tax returns 

How to e-file withholding tax returns

Withholding tax returns must be electronically filed through one of three approved methods:

  • Web File,
  • Web Upload, or
  • Federal/State Employment  taxes (FSET) compatible software.

Learn more about electronic filing of withholding tax returns.

For more information