You're required to electronically file your return if you meet all three of the following conditions:
- you use software to prepare your own personal income tax return;
- your software supports the electronic filing of your return; and
- you have broadband Internet access.
What you need to know about the e-file mandate
- The cost of tax preparation software always includes the e-filing service; New York State law prohibits additional charges.
- You are not required to electronically file if you:
- download forms from our website,
- pick up forms at your local library, or
- order forms from us by phone.
