1) NY state does NOT require e-file if the software you are using does not support e-fileing state without the Federal also e-filed and accepted first.
2) This rule was demanded by states after ID thieves started e-fileing fraudulent state only returns in order to avoid the Federal ID theft checks on a Federal tax return. Now most tax software will not allow state filing unless the Federal checks have been passed with an accepted Federal e-file first.
The has eliminated most state tax fraud.
Tax professionals using professional software can e-file state only because professionals must first personally verify your ID and you must physically sign a release.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
