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e-File

E-file and balance due payments summary by jurisdiction

The following table summarizes key details for each jurisdiction and form related to electronic filing and electronic payments.
Jurisdiction
Form type in OTT
Can be e-filed?
Filing methods that accept e-payments
Allowable payment methods for e-filed returns
PDF attachments accepted?
Required federal return e-file status before e-filing state return
Can e-file extension?
Can e-file amendment?
Notes
Federal
1041
Yes
E-file or paper file
EFTPS or check
Yes
N/A
Yes
Yes-including Superseding
Federal
5227
Yes
E-file or paper file
EFTPS or check
Yes
N/A
Yes
Yes
Available beginning tax year 2022
Federal
990
Yes
E-file or paper file
EFTPS or check
Yes
N/A
Yes
Yes
Federal
990-PF
Yes
E-file or paper file
EFTPS or check
Yes
N/A
Yes
Yes
Federal
990-T
Yes
E-file or paper file
EFTPS or check
Yes
Yes
Yes
Yes
Federal
4720
Yes
E-file or paper file
EFTPS or check
Yes
Yes
Yes
Yes
Alabama
1041
Yes
E-file
ACH debit or check
Yes
Accepted
Yes, if tax is being paid
No
Alabama
5227
No
N/A
N/A
N/A
N/A
No
No
Arizona
1041
Yes
E-file
ACH debit or check
Yes
Accepted
Yes
Yes
Arkansas
1041
Yes
E-file
ACH debit or check
Yes
Accepted
Yes
Yes, requires an explanation statement
California
1041
Yes
E-file
ACH debit or check
Yes
Qualified
Yes, if tax is being paid
Yes
California
5227
No
N/A
N/A
N/A
N/A
No
No
California
990
Yes
E-file
ACH debit or check
Yes
Accepted
No
Yes
Colorado
1041
Yes
E-file
ACH debit or check
Yes
None
No
Yes
Connecticut
1041
Yes
E-file
ACH debit or check
Yes
Qualified
Yes, if tax is being paid
Yes
Max of 3 electronic deposits to same ACH acct; checks issued beyond first 3
Delaware
1041
Yes
E-file
ACH debit or check
Yes
Qualified
Yes, if tax is being paid
No
District of Columbia
1041
Yes
E-file
ACH debit or check
Yes
Accepted
Yes
Yes
Georgia
1041
Yes
E-file
ACH debit or check
Yes
Qualified
No
Yes, specific amendment form is generated
Hawaii
1041
Yes
E-file
ACH debit or check
Yes
Qualified
No
Yes
Tax due is withdrawn at time of filing irrespective of settlement date
Hawaii
5227
No
N/A
N/A
N/A
N/A
No
No
Idaho
1041
Yes
E-file
ACH debit or check
Yes
Qualified
No
Yes
Illinois
1041
Yes
E-file
ACH debit or check
Yes
Qualified
No
Yes
Illinois
5227
No
N/A
N/A
N/A
N/A
No
No
Indiana
1041
Yes
E-file
ACH debit or check
Yes
Qualified
No
Yes
Iowa
1041
Yes
E-file
ACH debit or check
Yes
Qualified
No
Yes-specific amendment form is generated
Iowa
PTE-C
Yes
E-file
ACH debit or check
Yes
N/A
No
No
Computed as part of IA 1041 but must be efiled separately
Iowa
5227
No
N/A
N/A
N/A
N/A
No
No
Kansas
1041
Yes
E-file
ACH debit or check
Yes
Qualified
No
Yes
Kentucky
1041
Yes
E-file
ACH debit or check
Yes
Qualified
Yes
Yes, requires an explanation statement
Payment voucher not available in OTT
Louisiana
1041
Yes
E-file
ACH debit or check
Yes
Qualified
Yes, if tax is being paid
Yes
Maine
1041
Yes
E-file
ACH debit or check
Yes
Qualified
No
Yes
E-pay required for balance due > $10K; Refunds > $10K issued by check
Maryland
1041
Yes
E-file
ACH debit or check
Yes
Qualified
Yes
Yes
Massachusetts
1041
Yes
E-file or paper file
Bulk, ACH debit, or check
Yes
Qualified
Yes, if tax is being paid
Yes
Massachusetts
5227
Yes
N/A
N/A
Yes
None
No
Yes
Consolidated Form 2G cannot be e-filed
Michigan
1041
Yes
E-file
ACH debit or check
Yes
Qualified
No
Yes
Return cannot be e-filed if > 12 benes
Minnesota
1041
Yes
E-file or paper file
Bulk, ACH debit, or check
Yes
Qualified
No
No
Mississippi
1041
Yes
E-file
ACH debit or check
Yes
Qualified
No
Yes
Missouri
1041
Yes
None
Check
Yes
Qualified
No
No
Montana
1041
Yes
E-file
ACH debit or check
Yes
Qualified
No
Yes
Nebraska
1041
Yes
E-file
ACH debit or check
Yes
Qualified
No
No
New Hampshire
1041
Yes
E-file
ACH debit or check
Yes
Qualified
OTT does not produce
Yes
Filing requirement only for estates
New Jersey
1041
Yes
E-file
ACH debit or check
Yes
None
Yes, if tax is being paid
Yes
New Jersey
5227
Yes
E-file
ACH debit or check
Yes
None
Yes, if tax is being paid
Yes
Available beginning tax year 2022
New Mexico
1041
Yes
E-file
ACH debit or check
Yes
Accepted
No
Yes
New York
1041
Yes
E-file or paper file
Bulk, ACH debit, or check
Yes
Qualified
Yes, tax must be paid electronically
No
New York
5227
No
N/A
N/A
N/A
N/A
No
No
North Carolina
1041
Yes
E-file
ACH debit or check
Yes
Qualified
Yes
Yes, requires an explanation statement
North Dakota
1041
Yes
E-file
ACH debit or check
Yes
Qualified
No
Yes
E-filing requirement if > 9 benes
Ohio
1041
Yes
E-file
ACH debit or check
Yes
Qualified
No
Yes
Oklahoma
1041
Yes
E-file
ACH debit or check
Yes
Qualified
No
Yes
Oregon
1041
Yes
E-file
ACH debit or check
Yes
Qualified
No
Yes
Oregon
5227
No
N/A
N/A
N/A
N/A
No
No
Pennsylvania
1041
Yes
E-file or paper file
Bulk, ACH debit, or check
Yes
Qualified
Yes
Yes, specific amendment form is generated
Pennsylvania
5227
Yes
E-file
ACH debit or check
Yes
Qualified
Yes
Yes
Available beginning tax year 2023
Rhode Island
1041
Yes
E-file
ACH debit or check
Yes
Qualified
Yes
No
South Carolina
1041
Yes
E-file
ACH debit or check
Yes
Qualified
Yes
No
Tennessee
1041
N/A
N/A
N/A
N/A
N/A
N/A
N/A
No filing requirement after tax year 2020
Utah
1041
Yes
E-file
ACH debit or check
Yes
Qualified
Yes, if tax is being paid
Yes
Vermont
1041
Yes
E-file
ACH debit or check
Yes
Qualified
Yes, if tax is being paid
Yes
Virginia
1041
Yes
E-file
ACH debit or check
Yes
Qualified
Yes, if tax is being paid
Yes, requires an explanation statement
West Virginia
1041
Yes
E-file
ACH debit or check
Yes
Qualified
No
Yes
Wisconsin
1041
Yes
E-file
ACH debit or check
Yes
Qualified
No
Yes, requires an explanation statement
Wisconsin
PW-1
Yes
E-file
ACH debit or check
Yes
N/A
No
No
Computed as part of WI 1041 but must be efiled separately

This article applies to:

  • PRODUCT: ONESOURCE Trust Tax
  • Subject: e-file