Electronic Filing Requirements
Any business, or person filing on behalf of a business, must file the following forms and payments electronically:
New Requirements (effective for returns and payments due on or after Jan. 1, 2018)
- Fiduciary income tax returns and all required payments
- Litter tax (Form 200)
Sales and Use Tax
- Form ST-9 and required schedules
- Form ST-8 and required schedules
- Form ST-7 and required schedules
Employer Withholding Tax
- Payment forms VA-5, VA-15, and VA-16
- VA-6 and VA-6H annual reconciliation forms
- Wage Statements W-2, 1099-MISC, and 1099-R
Corporate Income Tax
- Form 500 and all supporting schedules
- Payments 500ES, 500V, and 500C
Pass-Through Entity (PTE) Tax
- Form 502 and all supporting schedules
- Payments 502V and 502W
- Communications Tax (Form CT-75)
- Motor Vehicle Rental Tax (Form MVR-420)
- Tobacco Products Tax (Form TT-8)
- Vending Machine Dealers’ Sales Tax (Form VM-2)
Electronic filing requirements for individual income tax professionals
Paid tax preparers who prepare, or employ people to prepare, 50 or more individual income tax returns a year are required to file electronically. If they prepare 50 or more returns in a taxable year, then for each year after, they must file all individual income tax returns electronically.
You can submit all return and payment information using one of these free filing options, or separately by making ACH credit payments. For details on initiating ACH credit, see our Electronic Payment Guide. All systems are safe, secure, and available 24/7.
You can also use approved commercial tax preparation software for the following:
What if electronic filing causes undue hardship?
You may request a temporary waiver by submitting an Electronic Filing Waiver Request, citing your specific hardship. All waivers are temporary and must be renewed annually.