According to New York's E-file requirement for individual taxpayers,
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; and
- your software supports the electronic filing of your return; and
- you have broadband Internet access.
When you’re using software that doesn’t support the e-filing of your return, you're not required to e-file. Such a requirement would be financially burdensome on the taxpayer.
All you really need to do is attach a brief statement to the back of your printed return, stating why you’re not e-filing.
