States that allow explanatory notes within the electronic file

The state tax departments vary as to whether or not their electronic filing specifications allow for the inclusion of explanatory information, such as general footnotes, within the electronic file.
  • The 1040
    Federal General
    footnote is included in Federal, Alabama, Arkansas, Colorado, Delaware, Georgia, Hawaii, Idaho, Illinois, Iowa, Kansas, Kentucky, Louisiana, Maryland, Maine, Michigan, Minnesota, Missouri, Mississippi, Montana, Nebraska, New Hampshire, New Jersey, New Mexico, New York, North Carolina, North Dakota, Ohio, Ohio School District, Oklahoma, Oregon, Pennsylvania, Rhode Island, South Carolina, Utah, Vermont, Virginia, West Virginia, Wisconsin and non-RITA Ohio Cities e-files only. Cities e-files only.
  • The 1040
    State General footnote
    isn't included in the Connecticut, Indiana, Massachusetts, Tennessee, or Vermont e-file because these states don’t support statements or attachments. The 1040
    State
    General footnote
    is included in the California e-file and a PDF file of the footnote is included as an attachment automatically in the Alabama, Arkansas, Colorado, District of Columbia, Delaware, Georgia, Idaho, Illinois, Iowa, Kansas, Kentucky, Louisiana, Maryland, Maine, Minnesota, Missouri, Mississippi, Montana, Nebraska, New Hampshire, New Jersey, New Mexico, New York, North Carolina, North Dakota, Ohio, Oklahoma, Oregon, Rhode Island, South Carolina, Utah, Virginia, and Wisconsin e-file. The user may attach a PDF file of the
    General footnote
    or other explanatory information in the Arizona, Hawaii, Michigan, Ohio School District, Pennsylvania, and West Virginia e-file. These aren't attached automatically.
  • The 1040
    General footnote for cities
    is included in the
    RITA
    (Ohio City) e-file. The
    General footnote
    isn't included in other Ohio or Michigan cities because they don’t support statements or attachments.
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