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New Electronic Filing Requirements

Electronic Filing RequirementChanges in legislation (Public Chapter 657 (2012)) now allow the Department of Revenue to require any return, report, claim, statement, application, or other document filed with the department, including any payment or remittance that accompanies such document, to be submitted electronically. The department must notify taxpayers regarding any new requirements. Be sure to check our website regularly for updates.

The details for filing electronic returns are listed below. Regardless of which electronic filing option you choose, tax payments must be made by Electronic Funds Transfer (EFT).

 

Business Tax

All business tax returns and associated payments due on or afterJanuary 1, 2014 must be filed and paid electronically. Paper tax returns and checks will not be allowed. The Department of Revenue will no longer mail business tax returns to taxpayers after this date.

Franchise & Excise Tax

Beginning, January 1, 2014, all franchise and excise tax return filings and payments related to form FAE170 must be made electronically. This includes extension requests and estimated payment filings.

If you prepare form FAE170 and do not use a certified software provider and also have to file apportionment schedules, you cannot file the return online and must instead use paper tax forms. Taxpayers required to file paper forms in this specific situation are not subject to penalty charges for failing to file electronically.

Financial Institutions filing form FAE174 are currently not included in the electronic filing requirements.

Individual (Hall) Income Tax

Effective January 1, 2014 all individual income tax returns prepared using one of the certified software vendors are required to be filed and paid electronically. Individual Income Tax returns may also be filed and paid electronically using our Online Filing Service through the department's website. All other returns not prepared using one of the certified software vendors or the website may be filed using the paper form.

The electronic filing requirement does not apply to entities with federal EINs (FEINs), such as trusts, estates, and other fiduciary tax returns.

Sales and Use Tax

All sales and use tax returns and payments due after October 1, 2013, are required to be filed electronically. Paper returns and checks will not be allowed. The Department of Revenue will no longer mail sales tax returns to taxpayers after this date.

Professional Privilege Tax

All professional privilege tax returns filed on or after January 1, 2013, must be filed electronically. Professional privilege tax returns can be filed either by individuals, or by companies who file and pay for multiple individuals. For a step-by-step guide to electronically file an individual professional privilege tax return, click here. If you are a company filing and paying for multiple individuals, click here.

 

The Department of Revenue now offers an online video with step-by-step instructions on how to register for electronic filing. You can also view a printed guide of instructions by downloading the Registering For Electronic Filing user guide.

These new requirements will permit us to process your returns and payments more timely and efficiently at a cost savings to the state. Should you have additional questions, feel free to contact our Electronic Commerce Unit at (866) 368-6374 for in-state calls or (615) 253-0704 for local or out-of-state calls, or visit the Electronic Payments Frequently Asked Questions.