New York individual income tax returns may be filed electronically for the 2020 tax year by utilizing the Federal/State Electronic Filing Program. This program allows you to file both the federal and New York returns in one transmission. The state tax data is subsequently retrieved by the New York Department of Taxation and Finance (hereafter referred to as the "Tax Department").
Electronically filed state returns must be transmitted to the IRS Service Center which supports that state. The Andover Service Center supports Connecticut, Delaware, Maine, Maryland, District of Columbia, Massachusetts, New Hampshire, New Jersey, New York, Pennsylvania, Rhode Island, Vermont and Virginia. Therefore, the New York electronic return will be transmitted to the Andover Service Center regardless of the location of the Electronic Return Originator (ERO).
Steps to Create New York eFiled Extensions
If the resident state is New York, the extension can be selected from Interview Form 4, Box 37, or Interview Form EXT-1, Box 58 by entering the state code. Otherwise, if New York is not the home state, Interview Form EXT-1, Boxes 37 and 58 are the only ways to generate the extensions. Enter a "Y" in EF-1, Box 31 to generate the eFiled extensions and then select all states (Interview Form EF-1, Box 32) for eFiling to file the New York extension electronically.
Clear all diagnostics that pertain to extension eFiling to get the extension qualified.
New York Electronic Filing Procedural Steps
Application Process
Before any New York returns may be filed electronically, you must be accepted into the Federal/State Electronic Filing Program by the IRS. Please visit http://www.irs.gov/Tax-Professionals/e-File-Providers-&-Partners/Become-an-Authorized-e-file-Provider for more information.
Return Eligibility
The following New York forms are eligible for electronic filing in CCH Axcess Tax:
IT-370, Application for Automatic Extension of Time to File for Individuals
IT-201, Resident Income Tax Return
IT-201-X, Amended Resident Income Tax Return
IT-201-ATT, Other Tax Credits and Taxes
IT-203, Nonresident and Part-year Resident Income Tax Return
IT-203-X, Amended Nonresident and Part-year Resident Income Tax Return
IT-203-ATT, Other Tax Credits and Taxes
IT-203-A, Business Allocation Schedule
IT-203-B, Nonresident and Part-year Resident Income Allocation and College Tuition Itemized Deduction Worksheet
IT-203-C, Nonresident or Part-Year Resident Spouse's Certification (captured within the IT-203 layout)
IT-203-F, Multi-Year Allocation Form
IT-112-C, New York State Resident Credit for Taxes Paid to a Province of Canada
IT-112-R, New York State Resident Credit
IT-112.1, New York State Resident Credit Against Separate Tax on Lump-Sum Distribution
IT-119, STAR Credit Advance Payment Reconciliation
IT-135, Sales and Use Tax Report for Purchases of Items Costing > $25,000
IT-182, Passive Activity Loss Limitations
IT-195, Allocation of Refund
IT-196, New York Itemized Deductions
IT-209, Claim for Noncustodial Parent Earned Income Credit
IT-212, Investment Credit
IT-212-ATT, Claim for Historic Barn Rehabilitation Credit and Employment Incentive Credit
IT-213, Claim for Empire State Child Tax Credit
IT-213-ATT, Child Information for Empire State Child Credit
IT-214, Claim for Real Property Tax Credit for Homeowners and Renters
IT-215, Claim for Earned Income Credit
IT-216, Claim for Child and Dependent Care Credit
IT-217, Claim for Farmers' School Tax Credit
IT-219, Credit for City of New York UBT
IT-221, Disability Income Exclusion
IT-222, General Corporation Tax Credit
IT-223, Innovation Hot Spot Deduction
IT-225, New York State Modifications
IT-226, Employer Compensation Expense Program Wage Credit
IT-227, Voluntary Contributions
IT-228, Contributions to Certain Funds Credit
IT-230, Separate Tax on Lump-Sum Distributions
IT-241, Claim for Clean Heating Fuel Credit
IT-245, Claim for Volunteer Firefighters' and Ambulance Workers' Credit
IT-249, Claim for Long-Term Care Insurance Credit
IT-250, Claim for Credit for Purchase of an Automated External Defibrillator
IT-251, Credit for Employment of Persons with Disabilities
IT-252, Investment Tax Credit for the Financial Services Industry
IT-255, Claim for Solar Electric Generating Equipment Credit
IT-256, Claim for Special Additional Mortgage Recording Tax Credit
IT-257, Claim for Right Credit
IT-258, Claim for Nursing Home Assessment Credit
IT-272, Claim for College Tuition Credit for New York State Residents
IT-280, Nonobligated Spouse Allocation
IT-360.1, Change of City Resident Status
IT-398, Depreciation Schedule for IRC Section 168(k) Property
IT-601, Claim for EZ Wage Tax Credit Including the ZEA Wage Tax Credit
IT-602, Claim for EZ Capital Tax Credit
IT-603, Claim for EZ ITC and EZ Employment Incentive Credit
IT-604, Claim for QEZE Tax Reduction Credit
IT-606, Claim for QEZE Credit for Real Property Taxes
IT-607, Claim for Excelsior Jobs Program Tax Credit
IT-634, Empire State Jobs Retention Program Credit
IT-635, New York Urban Youth Jobs Program Tax Credit
IT-636, Alcoholic Beverage Production Credit
IT-641, Manufacturer's Real Property Tax Credit
IT-647, Farm Workforce Retention Credit
IT-647-ATT, Eligible Farm Employee Information
IT-649, Farm Donations to Food Pantries Credit
DTF-686, Tax Shelter Reportable Transactions
IT-2105.9, Underpayment of Estimated Income Tax by Individuals and Fiduciaries
IT-2, Summary of W-2 Statements
IT-1099R, Summary of Federal Form 1099-R Statements
Y-203, City of Yonkers Nonresident Earnings Tax Return
IT-204-LL, LLC/LLP Partnership Filing Fee
NYC-1127, Form for Nonresident Employees of the City of New York
NYC-208, Claim for NYC Enhanced Real Property Tax Credit
NYC-210, Claim for New York City School Tax Credit
Exclusions from New York Electronic Filing
Returns which are excluded or disqualified from electronic filing at the federal level may not be filed electronically at the state level. Other state joint electronic filing exclusions include:
Returns filed for a tax period other than January 1, 2020 through December 31, 2020
Returns that require taxpayers to file state forms other than the eligible forms previously listed
Returns with a power of attorney currently in effect in which the refund is sent to a third party
Returns reporting or claiming information for an individual without a social security number, including dependents on Form IT-215 and Form IT-216
New York Electronic Filing Election
Enter a "Y" on federal Electronic Filing worksheet, State section, New York field to file the New York return electronically. This election can also be made on the Electronic Filing worksheet, General section, the File all State Returns Electronically field or on a global basis by making an entry in the Return Configuration Set. If the return is disqualified from electronic filing, diagnostic messages will be issued informing you of the reason for disqualification. If the diagnostic messages cannot be corrected (e.g. an exclusion from New York Electronic Filing) and electronic filing is still desired for the federal return, this entry must be removed.
Creating, Releasing and Transmitting the New York Electronic File
The New York electronic file is created, released and transmitted simultaneously with the federal electronic file. The files will be transmitted to the IRS Andover Service Center, and the state tax data will subsequently be retrieved by the Tax Department. Therefore, no additional steps are required during this stage of processing.
New York Acknowledgment
The presence of an electronically filed state return will be indicated by the appearance of the state's standard two letter postal abbreviation in the state (ST) column of the Electronic Filing Status System.
Once the Tax Department has retrieved the state tax data, an acknowledgment is issued indicating acceptance or rejection. If you are a service bureau customer, CCH Axcess Tax will notify you of these acknowledgments by mailing you a daily list of acknowledged returns. Remote entry and in-house customers may check on acknowledgments by looking at the Electronic Filing Status system. You may view this information when entering the Electronic Filing Status system in the State Date and State Status columns.
Form TR-579
Returns eligible for New York electronic filing will have form TR-579, New York State E-file Signature for Tax Year 2020. Form TR-579 should be reviewed thoroughly before it is presented to the taxpayer for explanation and signature. Both the taxpayer(s) and the ERO must sign form TR-579. If the ERO is not the paid preparer, then the paid preparer must also sign the form. Form TR-579 establishes that the taxpayer has reviewed his or her return, and authorizes the e-filing of the return, and if an electronic funds withdrawal has been requested, it verifies that the taxpayer has authorized the electronic funds withdrawal. The TR-579 should be retained by the ERO for a period of 3 years.
For a no-balance-due, electronically filed extension there is no signature requirement for the taxpayer or the ERO. For balance-due, electronically filed extensions taxpayers are required to sign the extension electronically only if they are submitting an electronic funds withdrawal request. In that case, the taxpayer(s) must sign Form TR-579.1-IT, New York State E-file Signature for Tax Year 2020 Form IT-370, to establish that they have authorized the ERO to include the information necessary for the Tax Department to initiate the withdrawal. The ERO is not required to sign the TR-579.1-IT form for these extensions, however, the ERO must retain a copy for 3 years.
Electronic Tax Statements
Copies of all IRS Forms W-2 are included in the electronic file. In order to identify entries in Box 14 of the IRS W-2, the Tax Department requires Public Employee 414(h) Retirement Contribution, IRC 125 Flexible Benefits Program amounts and union dues to be entered using assigned codes. On federal input forms pertaining to W-2 box 14 information; all 414(h), IRC 125, and other amounts must be coded as follows:
Code
Description
414HSUB
414(h) Retirement Contributions subject to NYS tax
414HNOT
414(h) Retirement Contributions not subject to NYS tax
IRC125S
NYC Flexible Benefits subject to NYS tax
IRC125N
Non-NYC Flexible Benefits not subject to NYS tax
XXXXXXX
Any description of other amounts (up to 8 characters)
Other New York Electronic Filing Information
Refund Returns
Taxpayers may receive their New York refunds by check, debit card, or through direct deposit. Direct deposit refunds may be deposited in the same account as the federal refund, or in a different account. Direct deposit information can be entered on federal Basic Data worksheet, Direct Deposit/Electronic Funds Withdrawal section, FS field through Owner of depositor account field.
The Tax Department will make every effort to process an e-filed return immediately upon receipt. If a delay does occur, taxpayers are advised to wait at least 30 days from the date of acknowledgment before calling the Tax Department to inquire about the status of a refund check. Taxpayers may call the electronic filing refund number at 1-800-443-3200 or 518-485-6800 (from outside the U.S. and Canada). Taxpayers can also check the status of a refund check by accessing the Internet at www.nystax.gov. The taxpayer will need to provide his/her social security number, the spouse's social security number, the Declaration Control Number (DCN) and the New York State acknowledgment date of the electronic return.
Balance Due Returns
The Tax Department accepts the transmission of balance due returns. Enter a "Y" on federal Electronic Filing worksheet, General section, File balance due return electronically field, or enter an "X" in the File balance due returns box in the Return Configuration Set to file a balance due return electronically for New York.
If an electronically filed return has a balance due, the taxpayer can pay by check, have their bank account directly debited, or pay by credit card. If paying by check, Form IT-201-V, Payment Voucher, should be included in the completed return. The taxpayer should be given the Form IT-201-V with instructions to mail the voucher, along with payment in full, no later than April 15, 2021. The payment and voucher should be mailed to:
NYS PERSONAL INCOME TAX
PROCESSING CENTER
PO BOX 4124
BINGHAMTON NY 13902-4124
If the taxpayer chooses to have his or her bank account debited, federal Basic Data worksheet, Direct Deposit/Electronic Withdrawal section, Direct deposit / electronic withdrawal option field must be 'X'. Account information should be entered in Basic Data worksheet, Direct Deposit/Electronic Withdrawal section, Name of financial institution field through Depositor account number (DAN) field, and entries made in Basic Data worksheet, Direct Deposit / Electronic Withdrawal section, Depositor account is savings account field through Date of electronic withdrawal if not 4/15/21 field when appropriate. For more information on direct debit, refer to the federal instruction guide.
Taxpayers can use Discover®/Novus®, MasterCard®, Visa® or American Express® Cards to pay their balance due. The credit card service provider will charge a convenience fee to cover the cost of this service. The fee will be disclosed before the transaction is completed. Taxpayers must have an Online Services account to make a payment by credit card: