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Drake Software User’s ManualAppendix E: State E-filing Mandatesfile for all Michigan income tax forms that are included in the tax preparation softwarepackage.SBT: Treasury mandates electronic filing of SBT returns. Software developers havebeen advised they must support e-file for all SBT forms included in their tax preparationsoftware. Therefore, all eligible SBT returns prepared using software must be e-filed.MBT: The e-file mandate for Single Business Tax is being continued for softwaredevelopers supporting MBT, effective January 1, 2010, for the 2009 tax year. Softwaredevelopers producing MBT preparation software will need to support e-file forall eligible MBT forms that are included in their tax preparation software. Therefore,all eligible SBT returns prepared using software must be e-filed.Minnesota Beginning the processing year 2001, tax professionals who prepared more than 100returns in the prior tax filing season must file every individual income tax return electronicallyin the current tax filing season. If returns are not e-filed, preparers are assessa $5 processing fee unless department requires the return to be filed on paper.• (a) A "tax refund or return preparer," as defined in section 289A.60, subdivision13, paragraph (g), who prepared more than 500 Minnesota individual income taxreturns for the prior calendar year must file all Minnesota individual income taxreturns prepared for the current calendar year by electronic means.• (b) For tax returns prepared for the tax year beginning in 2001, the "500" in paragraph(a) is reduced to 250.• (c) For tax returns prepared for tax years beginning after December 31,2001, the"500" in paragraph (a) is reduced to 100.• (d) Paragraph (a) does not apply to a return if the taxpayer has indicated on thereturn that the taxpayer did not want the return filed by electronic means.(e) For each return that is not filed electronically by a tax refund or return preparerunder this subdivision, including returns filed under paragraph (d), a paper filing feeof $5 is imposed upon the preparer. The fee is collected from the preparer in the samemanner as income tax. The fee does not apply to returns that the commissionerrequires to be filed in paper form.New JerseyPaid preparers who filed 200 or more NJ Resident Income Tax Returns must use oneof New Jersey's three electronic filing services to electronically file all NJ ResidentIncome Tax Returns for their clients.New Jersey partnership returns with 10 or more partners must be filed electronically.In addition, beginning January 1, 2007, partnerships that are subject to tax paymentsare required to make estimated installment payments electronically.New for 2009: All practitioners who prepared 25 or more 2007 returns are required tofile their clients 2008 returns electronically. Because of this mandate, the New JerseyDivision of Revenue anticipates another substantial increase in the number of e-filedreturns.New MexicoStarting in calendar year 2008, preparers who prepared more than 25 individualincome tax returns in the previous tax-filing season are required to file all returnsTax Year 2008 E-3