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Drake Software User’s Manual
Appendix D: State e-File Mandates
State e-filing mandates for tax year 2014, as collected from state tax-authority publications, are provided below.
Alabama
If an income tax return preparer prepares 11 or more acceptable, original individual
income tax returns using tax preparation software in a calendar year, then for each
subsequent calendar year thereafter, all acceptable individual income tax returns prepared by that income tax preparer must be filed using electronic technology. Regulation 810-3-27-.09
California
For taxable years beginning on or after January 1, 2014 (and due on or after January 1,
2015), business returns prepared using tax preparation software shall be electronically
filed. This includes Original and amended Corporation, S corporation, Partnership and
Limited Liability Company returns. Business entities may annually request a waiver
from this mandate and the Franchise Tax Board may grant a waiver for the following
reasons:
Technology constraints – the tax preparation software is unable to efile the return due
to the complex nature of the return or inadequacy of the software.
Compliance would result in undue financial burden.
Other circumstances that constitute reasonable cause and not willful neglect.
For taxable years beginning on or after January 1, 2017, business returns that do not
comply with the mandate (not including businesses that receive a waiver from the
Franchise Tax Board) will be subject to a first time penalty of one hundred dollars
($100) and subsequent penalties of five hundred dollars ($500). Group returns will be
subject to the penalty at the combined reporting group level and not at the member
level.
Connecticut
Connecticut agency regulations Section 12-690-1 require tax preparers who prepared
50 or more CT income tax returns during any calendar year to e-file all CT income tax
returns. Preparers may obtain a one-year waiver from the e-filing requirement by
establishing that they cannot e-file a return without experiencing an “undue hardship.”
Regs. Section 12-690-1 The mandates also apply to CT-1065/1120SI and CT-1120.
Florida
A corporation in Florida must file and pay its income tax electronically if it paid
$20,000 or more in tax during the State of Florida’s prior fiscal year (July 1–June 30).
File Florida corporate income tax with the Florida Corporate Income/Franchise Tax
Return (Form F-1120), and file through the IRS’ 1120 Federal/State Electronic Filing
Program using approved software.
Taxpayers required to file their federal corporate income tax returns electronically are
required to file their Florida corporate income tax returns electronically.
Tax Year 2014
D-441