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Drake Software User’s ManualAppendix E: State E-filing MandatesPreparers must e-file all general business and NYS S corporation (Article 9-A) returnsand extensions beginning on January 1, 2009, and electronically pay the balance due ifthey both:• Prepared more than 100 original Article 9-A documents in calendar year 2008,including tax documents for prior periods• "Use tax software to prepare one or more Article 9-A tax documents in 2009.A $50 penalty applies to each document that preparers fail to e-file, unless the taxpayeropted out of e-filing or the preparer has other reasonable cause for failure tocomply.The taxpayer is subject to a $50 per tax document penalty for failing to electronicallypay the balance due.OklahomaRhode IslandAny tax return preparer, who prepared more than 50 Oklahoma income tax returns forthe prior year, must file all Oklahoma income tax returns prepared for the current taxyear electronically. This does not apply to a return upon which the taxpayer has indicatedthey did not want the return filed by electronically.Any software developer or provider marketing tax return preparation software mustuse 2-D bar coding technology in the printed version of the completed tax form orsupport electronic filingLegislation signed into law on July 1, 2008, indicates Rhode Island requires professionaltax preparers who did more than 100 Rhode Island returns last season to filetheir clients' individual (both resident and non-resident) state income-tax returns electronicallyfor Tax Year 2008.SouthCarolinaBeginning in TY2007, South Carolina mandated all preparers filing 100 or morereturns of any package (Individual, S corp, Partnership, etc.), to submit them electronically.The mandate is separate for each package. (For example: Preparers e-filing 100Individual returns are not required to e-file 1120s or 1065s unless their number of1120s or 1065s exceeds 99.)(Note: While the bill's initial effective date was for the 2007 tax year, South Carolinalegislators adopted a concurrent resolution that postpones the effective date of penaltiesimposed by this section to tax returns that are to be filed after Dec. 31, 2008.)UtahBeginning with tax year 2005 tax preparers that file 101 or more income tax returns ina filing period are required to file all such returns using scan technology or electronically.If a preparer or multiple preparers affiliated together in the same establishment, prepared101 or more returns in the prior calendar year, they must submit all Utah Individualtax returns electronically or using 2-D bar code technology.VirginiaElectronic Filing Mandate: If a tax professional prepares 100 or more individualincome tax returns he/she is required to file electronically.Tax Year 2008 E-5