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Appendix E: State E-filing MandatesDrake Software User’s Manual• "For returns due on or after January 1, 2008, 30 percent of the authorized individualincome tax returns must be filed electronically.• "For returns due on or after January 1, 2010, the number of electronically filedreturns must be 60 percent.• "For returns due on or after January 1, 2012, 90 percent must be filed electronically.Add-Acts 2008 2nd Ex. Sess., No. 11 enacted R.S. 48:77(A) to dedicate percentagesof the sales tax collections from motor vehicle leases and rentals to the TransportationTrust Fund beginning July 1, 2008. This information is not separately reported on thesales tax return and there is no space to add the lines to the current tax return. Mandatedelectronic filing for motor vehicle leasing and renting dealers was selectedbecause it is the most cost-effective means to obtain the required sales tax data.Maine Maine Rule 104 states that a tax return preparer for 2008, who prepared more than 200original Maine tax returns in 2007 must file by electronic data submission in 2008. Forall returns filed in 2008, a person preparing original Maine tax returns for sales, use orservice provider with a tax liability of $200,000 or more for any one tax for the 12-month period ending September 20, 2007, must file all original Maine tax returns forsales, use, or service provider tax electronic data submission. Employers with 75 ormore employees in 2008 that are subject to Maine income tax withholding must electronicallyfile all original Maine tax returns of quarterly and annual reconciliation forMaine income tax withholding for 2008.Maine mandate Rule 102 requires that for 2008 any person with a combined tax liabilityto the state of $100,000 or more for all tax types must remit all Maine tax paymentselectronically using the ACH credit or ACH debit method.MassachusettsPaid preparers must, under certain conditions, electronically file all Corporate, S Corpand Partnership returns and corporate extensions.Additionally, the state of Massachusetts requires personal income tax extensions withzero payment or with payments of $5,000 or more to be filed (and paid, if applicable)electronically.(Note: Effective February 16, 2004, software generated forms that are printed andmailed to the Department of Revenue must contain a 2-D barcode or the return will besent back to the taxpayer unprocessed. For tax years beginning on or after January 1,2004, income tax return preparers who completed 200 or more original MassachusettsForms 1 and 1-NR-PY, including those e-filed, during the previous calendar year arerequired to use electronic means to file all personal income tax returns unless the taxpayerspecifically directs on the paper form that filing be on paper. The threshold isreduced to 100 returns for tax years beginning on or after January 1, 2005. The preparermust continue using electronic means to file returns in all subsequent yearsunless the preparer completed no more than 25 original individual income tax returnsduring the previous calendar year.)MichiganIIT: Tax practitioners who prepare 200 or more personal income tax returns arerequired to e file all eligible forms that are supported by their software. Softwaredevelopers producing software for professional tax preparers will need to support eE-2 Tax Year 2008