E-file Form 1120 for New York State

Electronic filing mandate

New York mandates electronic filing for tax return preparers subject to the mandate in a previous period, or who prepared at least 1 authorized tax document for more than 10 different taxpayers during the calendar year, including tax documents for prior periods, and uses a tax software to prepare 1 or more of these tax documents. Tax documents that can’t be e-filed aren't included in the count to determine if the 10 taxpayer threshold has been met.
New York mandates electronic filing for corporations that prepare tax documents themselves, without the assistance of a tax professional, use approved e-file tax software to prepare their return, or use a computer to prepare, document, or calculate an extension or estimated tax payment, and have broadband internet access.
You can electronically file tax documents through software that supports electronic filing or online via the New York State Online Services for Businesses.
Taxpayers can no longer opt-out of electronic filing. If you have good cause to not electronically file, you need to maintain adequate documentation. You will need to give that documentation to New York if your client gets a penalty bill for failing to file the return or extension electronically.
If you don’t file and pay electronically when necessary to do so, the department will impose penalties on both you and your clients.
A $50 per tax document or payment penalty applies to all other taxpayers.
  • A paper document is subject to the penalty imposed for that tax type for failure to file a return or report.
  • Any overpayment claimed on a paper tax document that you needed to file electronically isn't eligible to receive interest until you file the document electronically.

Returns supported for electronic filing

You can file the following return types electronically:
  • C Corporation
  • S Corporation
  • Consolidated/combined
  • Amended
  • Short year
  • Estimates (filed separately from return)
  • Extension
  • Superseding
  • Foreign corporation (CT-245/240)

Returns not supported for electronic filing

You can't file the following return types electronically:
  • Withholding
  • Composite

Signature requirements for electronic filing

You need to complete and sign Form TR-579-CT before you file the return electronically. Enter the signature date on the NYELF screen or leave it blank if it matches the federal date you entered on the federal ELF screen. Don't mail Form TR-579-CT. The preparer needs to hold the original form for 3 years in case the state of New York asks for it.

Resubmit returns

If you need to make a change to an e-filed return accepted by the state of New York, amend the return and file it electronically.
If New York rejects the return, you may make the changes, correct the rejection, and resubmit. If you can retransmit the return electronically, you need to file and have New York accept it by the return due date, or 7 calendar days after you initially received the rejected acknowledgment, whichever is later.

Attachments

If the federal return isn't supported for electronic filing by the IRS, you can still file the New York return electronically. UltraTax CS will attach the federal return as a PDF.
New York accepts PDF attachments in the electronic file and doesn't have specific naming conventions for the files you attach. If you're calculating Forms CT-324, DTF-625, or DTF-686-ATT, you need to attach them manually to the electronic filing. The following forms automatically generate as PDFs attached to the electronic file.
  • CT-225-A/B
  • CT-399
  • CT-600
  • CT-51
  • CT-40
  • CT-41
  • CT-236
  • CT-239
  • CT-242
  • CT-243
  • CT-250
  • CT-259
  • DTF-622
  • DTF-624
  • DTF-630
  • DTF-631
  • Required statements
  • General footnote
  • Elections

Payment methods

New York accepts electronic funds withdrawal (direct debit), electronic funds transfer (EFT), or check or money order for balance due returns and extensions. You can make partial payments.
You need to include bank information and a requested payment date when requesting EFW. New York uses the bank information you enter on the federal Bank screen. If you have different bank information for New York, use the NYBank screen in the General folder. If you're e-filing after the due date, the requested payment date needs to match the date you e-file the return.
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