State or Local E-filing Requirements

There is considerable state-to-state variance in e-filing rules and requirements. Some states allow you to e-file your returns directly to them, while others only accept e-files after they have first been validated and forwarded by the IRS. You may e-file state returns using one of three methods, as determined by the state:

  • Linked or Fed/St- The federal and state returns are linked together. The IRS will verify that the indicated federal return has been accepted before forwarding the state return to the state. If the Federal return has not been received, or has been rejected, the state return will be rejected with Error Code STATE-902: The IRS Submission ID referenced in the State Submission Manifest must be in accepted status.
  • State Only e-file (Unlinked)– State Only e-file is a joint IRS/state program. The IRS receives state e-file returns, validates that they are in the proper format (but doesn't validate the data or content), and then forwards them to the state(s).
  • Direct e-file– A direct e-file state accepts transmissions independently and without regard to the status of the federal e-file. However, we do not recommend transmitting an e-file directly to a state until the IRS has acknowledged receipt of an error-free Federal return.

To learn about a particular state's e-filing requirements, or about the transmission method you need to use:

  1. Go to www.MyATX.com in your Internet browser.

The MyATX Solution Center page appears.

  1. In the upper right corner of the page, click the Login link.

Client Login page, MyATX Solution Center

  1. Enter your Client ID, User Name, and Password.
  2. Click Log In.

The MyATX™ Support Center Web site appears.

  1. Click the E-File Center tab at the top of the page.

MyATX Support Center (E-file Center tab)

  1. Click the State DORs link on the left side of the page.

Federation of Tax Administrators home page with links to state websites

  1. On the map, click the state for which you want information.

  1. Click the desired link.

States with Additional Requirements

With the exception of New York, California, all states automatically accept all EROs without additional state registration.

Califormia requires registration with the California Tax Education Council and Continuing Education Credits.
*Certified Public Accountants, Enrolled Agents, Attorneys who are members of the State Bar, and certain specified government, banking or trust officials are exempt.

New York requires tax preparers to obtain a New York Tax Preparer Registration Number (NY TPRIN).
*Certified Public Accountants, Enrolled Agents, Attorneys who are members of the State Bar, and certain specified government, banking or trust officials are exempt. Certain other specified exemptions may also apply. Visit the NY Department of Taxation and Finance for more information.

Maryland requires a Federal PTIN, registration fee, and an examination.
*Certified Public Accountants, Enrolled Agents, Attorneys who are members of the State Bar, and certain specified government, banking or trust officials are exempt.

Oregon imposes strict licensing requirements on all tax preparers.
*Enrolled Agents may qualify for limited exemption.

 

See Also:

Federal E-filing Requirements and Eligibility