State EFT Programs - All Data
| Alabama Department of Revenue |
|---|
Business - All
Janice Lindsey
334-242-1891
[email protected] |
| EFT Requirements | E-Payment Methods | E-Payment Format |
|---|
| Sales Tax- Liability of $750.00 M |
e-Check, ACH Debit, ACH Credit, Fed wire, Check 21 |
TXP |
| Withholding- Liability of $750.00 per month M |
ACH Debit, ACH Credit, Fed Wire, Check 21, Credit Cards |
TXP |
| Business Privilege/ Corporate- Liability of $750.00 per month M |
ACH Debit, ACH Credit, Fed Wire, Check 21, Credit Cards |
TXP |
| Motor Fuel - All M |
ACH Debit, ACH Credit, Fed Wire, Check 21, Credit Cards |
TXP |
| Oil and Gas - All M |
ACH Debit, ACH Credit, Fed Wire, Check 21, Credit Cards |
TXP |
| Severance- All M |
ACH Debit, ACH Credit, Fed Wire, Check 21, Credit Cards |
TXP |
| Tobacco - All M |
ACH Debit, ACH Credit, Fed Wire, Check 21, Credit Cards |
TXP |
| Wage, Bank Levies [effective, 1qtr 2014] |
ACH Debit |
TPP |
|
| Alaska Department of Revenue |
|---|
Matthew Fonder
[email protected]
Johanna Bales
[email protected]
Anna Kim
[email protected] |
| EFT Requirements | E-Payment Methods | E-Payment Format |
|---|
| Annual tax returns - $150,000 (Effective 9/15/1982) M |
ACH Debit; Fed wire |
|
| Monthly or quarterly returns - $100,000M |
ACH Debit, Fed wire |
|
|
| Arizona Department of Revenue |
|---|
Lynette M. Nowlan
602-716-6281
[email protected] |
| EFT Requirements | E-Payment Methods | E-Payment Format |
|---|
| Transaction Privilege Tax - $1M annual liability (Effective 40694) M |
e-Check, ACH Debit, ACH Credit, Fed wire for emergency situations |
|
| Withholding Tax - $80,000 annual liability M |
e-Check, ACH Debit, ACH Credit, Fed wire for emergency situations |
|
| Corporate Tax - Estimated Payments if annual liability is $20,000 or more M |
e-Check, ACH Debit, ACH Credit, Fed wire for emergency situations |
|
| Payroll Service Companies - if the definition of payroll service company is met, all payments for all clients must be made electronically. M |
e-Check, ACH Debit, ACH Credit, Fed wire for emergency situations |
|
|
| Arkansas Department of Finance and Administration |
|---|
| |
| EFT Requirements | E-Payment Methods | E-Payment Format |
|---|
| |
|
|
|
| California State Board of Equalization |
|---|
|
eServices
Cristina Sarinana
916-445-3770
[email protected]
Sales & Use Tax
Joy Gonzales-Cabatic
916-324-2305
[email protected]
|
| EFT Requirements | E-Payment Methods | E-Payment Format |
|---|
| Sales & Use Tax $10,000/mo avg (Effective 1/1/2006) M |
eCheck, ACH Debit, ACH Credit, Fedwire. |
|
| Special Taxes & Fees $20,000/mo avg (Effective 1/1/2001) M |
Credit Cards are accepted for non-mandated accounts. |
|
|
| California Franchise Tax Board |
|---|
|
Chris Reali
916-845-4445
[email protected]
|
| EFT Requirements | E-Payment Methods | E-Payment Format |
|---|
| |
|
|
|
| California Employment Development Department |
|---|
| No Data Available |
| EFT Requirements | E-Payment Methods | E-Payment Format |
|---|
| |
|
|
|
| Colorado Department of Revenue |
|---|
|
Business - ALL
Annie Lyons
303-866-4289
[email protected]
EFT Helpline
303-205-8333
|
| EFT Requirements | E-Payment Methods | E-Payment Format |
|---|
| Cigarette/ tobacco – All M |
ACH Credit, ACH Debit |
TXP |
| Fuel Distributors – All M |
ACH Credit, ACH Debit |
TXP |
| Severance Withholding – All M |
ACH Credit, ACH Debit |
TXP |
| Sales Tax – State sales tax liability of $75,000 annual M |
ACH Credit, ACH Debit, e-check and credit card for some filers |
TXP |
| Wage Withholding - tax liability of $50,000 annual M |
ACH Credit, ACH Debit |
TXP |
| Wage, Bank Levies (Effective 1qtr 2014) |
ACH Credit |
TPP |
|
| Connecticut Department of Revenue Services |
|---|
|
Business - ALL
John Howard
860-297-4974
[email protected]
Business - ALL
Jim Annino
860-297-4713
[email protected]
Business - ALL
Jason Purslow
860-297-5979
[email protected]
Business - ALL
Phil Soucy
860-541-7518
[email protected]
|
| EFT Requirements | E-Payment Methods | E-Payment Format |
|---|
| Wage Withholding - $2,000 per year annual liability. (Effective 7/1/2010) M |
ACH Credit, ACH Debit, Credit card for some taxes, Fedwire |
TXP |
| All other business taxes - $4,000 per year annual liability M |
|
TXP |
| Wage, Bank Levies (Effective 1qtr 2014) |
ACH Credit |
TPP |
|
| Delaware Division of Revenue |
|---|
| No Data Available |
| EFT Requirements | E-Payment Methods | E-Payment Format |
|---|
| |
|
|
|
| District of Columbia Office of Tax and Revenue |
|---|
|
TPP Business
Sylvia M. Magby
202-442-6239
[email protected]
TPP Business
Mizuki Bridges
202-442-6279
[email protected]
TPP Technical
Elizabeth Young
202-478-9153
[email protected]
|
| EFT Requirements | E-Payment Methods | E-Payment Format |
|---|
| Wage Garnishments only (Effective 1qtr 2014) |
ACH Credit |
TPP |
| Wage Withholding (Effective 36892) |
ACH Credit, ACH Debit, e-Check, credit card |
TXP |
| Sales and Use Tax |
ACH Credit, ACH Debit, e-Check, credit card |
TXP |
| Corporate Estimated Payments |
ACH Credit, ACH Debit, e-Check, credit card |
TXP |
| Corporate Extension of Time to File |
ACH Credit, ACH Debit, e-Check, credit card |
TXP |
| Personal Property Payment |
ACH Credit, ACH Debit, e-Check, credit card |
TXP |
| Real Property |
e-check |
TXP |
|
| Florida Department of Revenue |
|---|
|
Bill Ellis
850-717-6491
[email protected]
|
| EFT Requirements | E-Payment Methods | E-Payment Format |
|---|
| Communications services (Effective 1/1/2008) M |
ACH Credit, ACH Debit |
|
| Gross receipts M |
ACH Credit, ACH Debit |
|
| Insurance premium M |
ACH Credit, ACH Debit |
|
| Motor Fuel – all mass transit system providers, local government users of diesel M |
ACH Credit, ACH Debit |
|
| Motor fuel tax –all wholesalers/importers, petroleum carriers, exporters, blenders/retailers of alternative fuels All licensees M |
ACH Credit, ACH Debit |
|
| Documentary stamp M |
ACH Credit, ACH Debit |
|
| Pollutants M |
ACH Credit, ACH Debit |
|
| Severance M |
ACH Credit, ACH Debit |
|
| Miami-Dade County Lake Belt Mitigation fee M |
ACH Credit, ACH Debit |
|
| Corporate income M |
ACH Debit |
|
| Motor fuel tax – all terminal suppliers and operators M |
ACH Credit, ACH Debit |
|
| Sales and use M |
ACH Credit, ACH Debit |
|
| Unemployment Any employer who paid unemployment tax for ten or more employees during any calendar quarter of the prior state fiscal year (July 1 through June 30) M |
ACH Credit, ACH Debit |
|
|
| Georgia Department of Revenue |
|---|
|
Business
Rebecca Stensland
404-417-6450
[email protected]
Technical
George Wood
404-417-6222
[email protected]
|
| EFT Requirements | E-Payment Methods | E-Payment Format |
|---|
| Sales & Withholding – Business liability of $1,000 due on any one return (Effective 1/1/2011) M |
ACH Debit, ACH Credit |
|
| Corporate Tax - Business liability of $10,000 due on any one payment (Effective 1/1/1996) M |
ACH Debit, ACH Credit |
|
|
| Hawaii Department of Taxation |
|---|
|
Technical
David Sharperson
808-587-1763
[email protected]
|
| EFT Requirements | E-Payment Methods | E-Payment Format |
|---|
| Tax liability exceeds $100,000 annually for GE & Use, Transient Accommodations and Rental Motor Vehicle & Tour Surcharge (Effective 1/1/1999) M |
ACH Debit, ACHCredit, e-Check, Credit Cards |
|
| Employers who are required to pay federal withholding taxes by EFT, will be required to pay state withholding taxes by EFT, effective with respect to wages paid on or after 01/01/2010 (Effective 1/1/2010) M |
ACH Debit, ACH Credit |
|
| All taxpayer to pay their taxes by EFT when their tax liability for a particular tax exceeds $100,000 in the taxable year for Fuel, Cigarette and Tobacco, Liquor, Franchise and Public Service Compnay Taxes M |
` |
|
|
| Idaho State Tax Commission |
|---|
|
Julie Smith
208-334-7528
[email protected]
|
| EFT Requirements | E-Payment Methods | E-Payment Format |
|---|
| Any tax liability over $100,000 must be remitted Electronically except Individual Income Tax (Effective 1999) M |
ACH Debit, ACHCredit, e-Check, Credit Cards |
|
|
| Illinois Department of Revenue |
|---|
|
Gary Miller
217-524-4760
[email protected]
|
| EFT Requirements | E-Payment Methods | E-Payment Format |
|---|
| Withholding $12,000 annual liability (Effective 1/1/2011) M |
ACH Debit, ACH Credit |
|
| Telecom $12,000 annual liability M |
ACH Debit, ACH Credit |
|
| Individual Income Tax $200,00 annual liability M |
ACH Debit, ACH Credit, Credit Card |
|
| All other taxes $20,000 annual liability (Effective 10/1/2010) M |
ACH Debit, ACH Credit |
|
|
| Indiana Department of Revenue |
|---|
|
Technical
Sandy Mowery
317-233-1853
[email protected]
Business
Elaine Honan
317-232-3356
[email protected]
|
| EFT Requirements | E-Payment Methods | E-Payment Format |
|---|
| Sales Tax avg tax liability exceeds $5000 (Effective 7/1/2010) M |
ACH Debit, ACH Credit, Credit Card |
|
| Streamlined Sales Tax - Model 1, 2 and 3 taxpayers are all required . Model "Other" legally required to file in Indiana if the avg monthly sales tax exceeds $10,000. Model "Other" voluntary are if the annual sales tax collections exceed $30,000 M |
ACH Debit, ACH Credit |
|
| Withholding Tax avg monthly liability exceeds $5000 M |
ACH Debit, ACH Credit |
|
| Corporate Income Tax - estimated liability exceeds $5000 per quarter M |
ACH Debit, ACH Credit |
|
| Financial Institutions Tax- quarterly payment exceeds $5000 M |
ACH Debit, ACH Credit |
|
| Utility Receipts Tax - annual liability exceeds $40,000 M |
ACH Debit, ACH Credit |
|
| Prepaid sales tax on gasoline - All payments M |
ACH Debit, ACH Credit |
|
| Motor Fuel Tax - if amount is over $5000M |
ACH Debit, ACH Credit |
|
| Special Fuel Tax - if amount is over $5000. NOTE: If the taxpayer is a supplier/permissive supplier all payments are M |
ACH Debit, ACH Credit |
|
| Type II Gaming - All payments M |
ACH Debit, ACH Credit |
|
| Tire Fee - If the taxpayer is required to remit sales tax by EFT, they are also required to remit the tire fee by EFT M |
ACH Debit, ACH Credit |
|
| Wireless Prepaid 911 Fee -all paymentsM |
ACH Debit, ACH Credit |
|
| Individual Income Tax |
e-Check, Credit Card |
|
| Individual Estimated Tax Payments |
e-Check, Credit Card |
|
|
| Iowa Department of Revenue |
|---|
|
Technical - All
Pete Johann
515.242.5882
[email protected]
Business - All
Rich Knapp
515.281.5362
[email protected]
Business - All
LeAnn Stout
515.281.7227
[email protected]
|
| EFT Requirements | E-Payment Methods | E-Payment Format |
|---|
| Sales Tax – Business Liability of more than $5,000 per month M |
ACH Debit, ACH Credit, Credit Card |
TXP |
| Withholding – Tax Liability of more than $10,000 per month M |
ACH Debit, ACH Credit, Credit Card |
TXP |
| Individual Income Tax – Estimated Payments any amounts M |
ACH Debit, Credit Card |
TXP |
| Motor Fuel – All M |
ACH Debit, ACH Credit |
TXP |
| Wage, Bank Levies (Effective 4th qtr 2014) |
ACH Debit |
TPP |
|
| Kansas Department of Revenue |
|---|
|
Andy Coultis
785-296-8841
[email protected]
|
| EFT Requirements | E-Payment Methods | E-Payment Format |
|---|
| Withholding - All filers M |
ACH Debit, ACH Credit, Fed wire, Credit Card w/third party |
|
| Retailers Sale Tax - Tax liability of $32,000 or more annually M |
ACH Debit, ACH Credit, Fed wire, Credit Card w/third party |
|
| Retailers Compensating Use Tax - Tax liability of $32,000 or more annually M |
ACH Debit, ACH Credit, Fed wire, Credit Card w/third party |
|
| Consumers Compensating Use Tax - Tax liability of $32,000 or more annually M |
ACH Debit, ACH Credit, Fed wire, Credit Card w/third party |
|
| Mineral Tax |
ACH Debit, ACH Credit, Fed wire, Credit Card w/third party |
|
| Motor Fuel Tax |
ACH Debit, ACH Credit, Fed wire, Credit Card w/third party |
|
| Corporate Taxes |
ACH Debit, ACH Credit, Fed wire, Credit Card w/third party |
|
| Individaual Income Tax |
ACH Debit, Fed wire, Credit Card w/third party |
|
| Individual Estimated Tax Payments |
ACH Debit, Fed wire, Credit Card w/third party |
|
| Liquor Drink Tax |
ACH Debit only |
|
| Liquor Enforcement Tax |
ACH Debit, ACH Credit |
|
|
| Kentucky Department of Revenue |
|---|
|
Business
Sarah Puttoff
502-564-7807
[email protected]
Angela Wyatt
502-564-6750
[email protected]
Technical
Lisa Robinson
502-564-6311
[email protected]
|
| EFT Requirements | E-Payment Methods | E-Payment Format |
|---|
| Withholding/Sales and use tax accounts with the average monthly tax payments of $25,000 or more (Effective 34700) M |
ACH Debit, ACH Credit, Fed wire |
|
| Motor Fuels- All M |
ACH Debit, ACH Credit, Fed wire |
|
| All other taxes voluntary |
ACH Debit, ACH Credit, Fed wire |
|
|
| Louisiana Department of Revenue |
|---|
|
eServices Help Desk
225-219-2488
|
| EFT Requirements | E-Payment Methods | E-Payment Format |
|---|
| |
|
|
|
| Maine Revenue Services |
|---|
|
Business
Kristina Whitaker
207-624-5617
[email protected]
Technical
James So
207-624-9572
[email protected]
|
| EFT Requirements | E-Payment Methods | E-Payment Format |
|---|
| Combined Liability of $12,000 (Effective 1/1/2014) M |
ACH Debit, ACH Credit |
|
|
| Maryland Comptroller of Maryland |
|---|
|
Business
Michael J. Melen
410-260-7617
[email protected]
Technical
Penny Wires
410-260-7693
[email protected]
Stephen Bouchard
410-260-7811
[email protected]
|
| EFT Requirements | E-Payment Methods | E-Payment Format |
|---|
| Sales Tax/Withholding, Corporate Income Tax– Business Liability of $10,000 M |
ACH Debit, ACH Credit, Credit Cards |
|
| Motor Fuel – Business Liability of $10,000 M |
ACH Debit, ACH Credit, Credit Cards |
|
| Individual Income Tax - voluntary, any amount; estimated and extension payments - voluntary, any amount |
Direct Debit, Credit Cards |
|
|
| Massachusetts Department of Revenue |
|---|
|
Richard Moore
617-889-9249
[email protected]
Mandate Questions
Teresa O’Brien-Horan
617-626-2782
[email protected]
|
| EFT Requirements | E-Payment Methods | E-Payment Format |
|---|
| Combined Trustee $ 5,000 (Effective 1/1/2011) |
ACH Debit, ACH Credit, Credit Cards |
|
| Business tax liability over $5K annuallyM |
ACH Debit, ACH Credit |
|
| Any Individual Income Extension payment over $5K M |
ACH Debit, ACH Credit, Credit Cards |
|
| Corporate Excise for corporations with gross receipts/sales greater than $100K annually M |
ACH Debit, ACH Credit, Credit Cards |
|
|
| Michigan Department of Treasury |
|---|
|
Bill for Taxes Due
Sean Bodell
517-636-4093
[email protected]
IFTA
Nancy Schafer
517-636-4589
[email protected]
Dee Gross
517-636-4637
[email protected]
Caleb Walter
517-636-0330
[email protected]
Adam Weber
517-636-4619
[email protected]
Dee Gross
517-636-4637
[email protected]
Caleb Walter
517-636-0330
[email protected]
Adam Weber
517-636-4619
[email protected]
|
| EFT Requirements | E-Payment Methods | E-Payment Format |
|---|
| Income tax withholding if paying an average of $40,000 or more in the previous year M |
ACH Debit, ACH Credit |
|
| Sales/use tax if paying $720,000 or more in previous year M |
ACH Debit, ACH Credit |
|
| Withholding Tax |
ACH Debit, ACHCredit, e-Check, Credit Cards |
|
| Michigan Business Tax Estimate |
ACH Debit, ACHCredit, e-Check, Credit Cards |
|
| Michigan Business Tax Annual |
ACH Debit, ACHCredit, e-Check, Credit Cards |
|
| Michigan Business Tax Extension |
ACH Debit, ACHCredit, e-Check, Credit Cards |
|
| SBT Annual Return (C-8000 or C-8044) |
ACH Debit, ACHCredit, e-Check, Credit Cards |
|
| Sales Tax |
ACH Debit, ACHCredit, e-Check, Credit Cards |
|
| Use Tax on Sales and Rentals |
ACH Debit, ACHCredit, e-Check, Credit Cards |
|
| Use Tax on Purchases |
ACH Debit, ACHCredit, e-Check, Credit Cards |
|
| Motor Fuels |
ACH Debit, ACHCredit, e-Check, Credit Cards |
|
| IFTA Motor Carrier |
ACH Debit, ACHCredit, e-Check, Credit Cards |
|
| Bill for Taxes Due |
ACH Debit, ACHCredit, e-Check, Credit Cards |
|
| Tobacco |
ACH Debit, ACHCredit, e-Check, Credit Cards |
|
| 911 |
ACH Debit, ACHCredit, e-Check, Credit Cards |
|
|
| Minnesota Department of Revenue |
|---|
|
Business - All
Cynthia Luebke Camp
651-556-4946
[email protected]
|
| EFT Requirements | E-Payment Methods | E-Payment Format |
|---|
| Sales Tax; Corporation Tax; S Corporation Tax; partnership Tax; Unrelated Business Income Tax; Minnesota Care Tax; Cigarette and Tobacco Taxes; Alcohol Taxes; Insurance Taxes; Lawful Gambling Tax; Metropolitan Landfill Business Liability of $10,000 annual M |
e-Check, ACH Debit, ACH Credit, Fed wire, Check 21 |
TXP |
| Withholding / Business Liability of $10,000 annual and all payments from payroll service companies M |
|
TXP |
| Petroleum M |
|
TXP |
| Fiduciary Tax 100 trusts or more M |
|
TXP |
| Wage, Bank Levies (Effective 1qtr 2014) |
ACH Debit |
TPP |
|
| Mississippi Department of Revenue |
|---|
|
Janet Cahee
601-923-7055
[email protected]
|
| EFT Requirements | E-Payment Methods | E-Payment Format |
|---|
| Sales Tax - Liability of $20,000 annual (Effective 2011) M |
ACH Debit, ACH Credit, E-Check, Credit Cards |
|
| Business (MeF 1065 and 1120) |
ACH Debit, ACH Credit, E-Check, Credit Cards |
|
| Withholding Tax |
ACH Debit, ACH Credit, E-Check, Credit Cards |
|
| Individual Income Tax |
ACH Debit, ACH Credit, E-Check, Credit Cards |
|
|
| Missouri Department of Revenue |
|---|
|
Katy Werdehausen
573-522-4300
[email protected]
|
| EFT Requirements | E-Payment Methods | E-Payment Format |
|---|
| Sales Tax – Quarter-Monthly (Weekly) payments M |
ACH Credit, Credit Card, E-Check |
|
| Withholding – Quarter-Monthly (Weekly) payments M |
ACH Credit, Credit Card, E-Check |
|
|
| Montana Department of Revenue |
|---|
|
[email protected]
TPP Business
Rebecca Smith
406-444-5873
[email protected]
TPP Business
David Berg
406-444-4070
[email protected]
TPP Technical
John Morrow
406-444-9371
[email protected]
TPP Technical
Matt Van Syckle
406-444-9544
[email protected]
TPP Technical
Jon Irey
406-444-4090
[email protected]
|
| EFT Requirements | E-Payment Methods | E-Payment Format |
|---|
| MCA 15-1-802 payments over $500,000M |
ACH Credit, ACH Debit (echeck) or Credit Card |
TXP |
| Wage, Bank Levies (Effective 1qtr 2014) |
ACH Debit |
TPP |
|
| Nebraska Department of Revenue |
|---|
|
Larry Chapman
402-471-5619
[email protected]
|
| EFT Requirements | E-Payment Methods | E-Payment Format |
|---|
| Sales and Use Tax – Annual Payments of $20,000 or more in prior year (Effective 1/1/2011) M |
ACH Debit, ACH Credit, Credit Cards |
|
| Corporate Income Tax – Annual Payments of $20,000 or more in prior year (Effective 1/1/2011) M |
ACH Debit, ACH Credit, Credit Cards |
|
| Withholding Tax – Annual Payments of $20,000 or more in prior year (Effective 1/1/2011) M |
ACH Debit, ACH Credit, Credit Cards |
|
| Individual Income Tax – Final and Estimated Payments (Effective 1/1/2011) |
ACH Debit, ACH Credit, Credit Cards |
|
| Motor Fuel – Annual Payments of $5,000 or more in prior year (Effective 1/1/2011) M |
ACH Debit, ACH Credit, Credit Cards |
|
|
| Nevada Department of Taxation |
|---|
|
Carolyn Misumi
775-684-2071
[email protected]
|
| EFT Requirements | E-Payment Methods | E-Payment Format |
|---|
| All liabilities owed for taxes, interest, penalties or any other obligations that, in the aggregate, amount to $10,000 or more must be made by method of electronic transfer (Effective 7/1/2008)M |
ACH Credit, E-Check |
|
|
| New Hampshire Department of Revenue Administration |
|---|
| No Data Available |
| EFT Requirements | E-Payment Methods | E-Payment Format |
|---|
| |
|
|
|
| New Jersey Division of Taxation |
|---|
| No Data Available |
| EFT Requirements | E-Payment Methods | E-Payment Format |
|---|
| |
|
|
|
| New Mexico Taxation and Revenue Department |
|---|
| No Data Available |
| EFT Requirements | E-Payment Methods | E-Payment Format |
|---|
| |
|
|
|
| New York State Department of Taxation |
|---|
|
Jason Bradt
518-591-5056
[email protected]
Karen Arkison
518-591-1954
[email protected]
|
| EFT Requirements | E-Payment Methods | E-Payment Format |
|---|
| Sales and Compensating Use Tax - Promptax - tax liability is more than $500,000 for the immediately preceding period June 1 through May 31 M |
ACH Debit, ACH Credit, Fedwire |
TXP |
| Prepaid sales tax on motor fuel and diesel motor fuel - Promptax- tax liability if more than $5 million for the immediately preceding the previous period June 1 through May 31 M |
ACH Debit, ACH Credit, Fedwire |
TXP |
| Petroleum business tax - Promptax - tax liability is more than $5 million for the period immediately preceding the previous period June 1 through May 31M |
ACH Debit, ACH Credit, Fedwire |
TXP |
| Withholding tax and Metropolitan Commuter Transportation Mobility Tax - Promptax - Aggregate tax withheld filed for the previous tax year is $100,00 or more M |
ACH Debit, ACH Credit, Fedwire |
TXP |
| Personal income tax return and extension- Tax preparer mandate and Individual taxpayer mandate M |
ACH Debit, Credit Card, voucher & check |
TXP |
| Partnership return and extension- Tax preparer mandate and business taxpayer mandate M |
ACH Debit |
|
| Fiduciary retrun - Tax preparer mandateM |
ACH Debit, voucher & check |
|
| Sales return (annual, quarterly and monthly) - Tax preparer mandate and business taxpayer mandate M |
ACH Debit |
|
| Corporation tax return, extension and estimated tax payment - Tax preparer mandate and business taxpayer mandate M |
ACH Debit, ACH Credit, voucher & check |
TXP |
| Beverage container - Tax preparer mandate M |
ACH Debit |
|
| Taxicab medallion fee - Tax preparer mandate M |
ACH Debit |
|
| International Fuel Tax Agreement (IFTA) - Tax preparer mandate and business taxpayer mandate M |
ACH Debit, voucher & check |
|
|
| New York City Department of Finance |
|---|
|
Property Tax Payments
Linda Levine
212 291-4085
[email protected]
Corporate Tax
Lynn Witt
212 291-2555
[email protected]
|
| EFT Requirements | E-Payment Methods | E-Payment Format |
|---|
| Property Tax payments - liability >$300,000 and all tax preparers/businesses (Effective 1/1/2011) M |
ACH Debit, ACH Credit, Fed wire |
|
| Corporate Tax Payments |
ACH Debit, ACH Credit, Fed wire |
|
|
| North Carolina Department of Revenue |
|---|
|
Business
Lei Satterfield
919-715-5877
[email protected]
Business
Michael Williams
919-715-2053
[email protected]
Technical
James Dorcelien
919-754-2494
[email protected]
Technical
Judy Beedy
919-754-2214
[email protected]
|
| EFT Requirements | E-Payment Methods | E-Payment Format |
|---|
| Sales & Use, Machinery, Utility & Liquor S&U – if liability is $240,000 for 12 month period or at a Monthly with Prepayment Filing Frequency (Effective 10/1/2011) M |
ACH Debit, ACH Credit, Credit Cards |
TXP |
| Withholding, Motor Fuels, Utilities Franchise, Alcoholic Beverages, Piped Natural Gas, Insurance, Tobacco, Corporate Estimated –if liability is $240,000 for 12 month period (Effective 6/18/2005) M |
|
TXP |
| A corporation required under federal code to pay Federal-Corporate Estimated electronically is also required to pay State-Corporate Estimated electronically (Effective 1/1/2000) M |
|
TXP |
| Wage, Bank Levies (Effective 1qtr 2014) |
ACH Debit |
TPP |
|
| North Dakota Office of State Tax Commissioner |
|---|
|
IT/Info Mgmt
Lucas Asche
701-328-3129
[email protected]
Fiscal/Accounting
Glenda Anderson
701-328-3462
[email protected]
Fiscal/Accounting
Deneen Gathman
701-328-3487
[email protected]
|
| EFT Requirements | E-Payment Methods | E-Payment Format |
|---|
| Beer/Liquor Tax (Effective Credit card & Echecks - start November 2013) |
ACH Debit, Credit Card, Echeck |
TXP |
| City Lodging Tax (Effective Credit card & Echecks - start November 2013) |
ACH Debit, Credit Card, Echeck |
TXP |
| Corporate Income Tax (Effective Credit card & Echecks - start November 2013) |
ACH Credit, ACH Debit, Credit Card, Echeck |
TXP |
| Fiduciary Tax (Effective Credit card & Echecks - start November 2013) |
ACH Credit, ACH Debit, Credit Card, Echeck |
TXP |
| Individual Income Tax (Effective Credit card & Echecks - start November 2013) |
ACH Debit, Credit Card, Echeck |
TXP |
| Aviation Tax |
ACH Credit, ACH Debit |
TXP |
| Liquefied Petroleum Gas/Special Fuel Taxes (Effective Credit card & Echecks - start November 2013) |
ACH Credit, ACH Debit, Credit Card, Echeck |
TXP |
| Motor Fuel Taxes |
ACH Credit, ACH Debit |
TXP |
| Partnership Tax (Effective Credit card & Echecks - start November 2013) |
ACH Credit, ACH Debit, Credit Card, Echeck |
TXP |
| Scorporation Tax (Effective Credit card & Echecks - start November 2013) |
ACH Credit, ACH Debit, Credit Card, Echeck |
TXP |
| Sales & Use Tax (Effective Credit card & Echecks - start November 2013) |
ACH Credit, ACH Debit, Credit Card, Echeck |
TXP |
| Telecommunications Tax (Effective Credit card & Echecks - start November 2013) |
ACH Debit, Credit Card, Echeck |
TXP |
| Withholding Tax (Effective Credit card & Echecks - start November 2013) |
ACH Credit, ACH Debit, Credit Card, Echeck |
TXP |
| Oil & Gas Tax |
ACH Credit, Fed Wire |
TXP |
|
| Ohio Department of Taxation |
|---|
|
Teakilla Phillips
[email protected]
|
| EFT Requirements | E-Payment Methods | E-Payment Format |
|---|
| Personal Income Tax |
ACH Debit, ACH Credit, Credit Cards |
|
| Withholding – Tax liability of $84,000 annual M |
ACH Debit, ACH Credit, Fed wire |
|
|
| Oklahoma Tax Commission |
|---|
|
Business
Joan Korthanke
405-521-3637
[email protected]
Technical
Teresa Fields
405-522-5807
[email protected]
|
| EFT Requirements | E-Payment Methods | E-Payment Format |
|---|
| Sales Tax – All new permit holders (Effective 1/1/2011) M |
ACH Debit, ACH Credit, Credit Cards |
TXP |
| Sales & Use Tax – Tax liability of $30,000 annual M |
ACH Debit, ACH Credit, Credit Cards |
TXP |
| Withholding – Tax liability of $5,000 per month or $60,000 annually M |
ACH Debit, ACH Credit, Credit Cards |
TXP |
| Withholding – If mandated to be a Federal Semi-Weekly filer M |
ACH Debit, ACH Credit, Credit Cards |
TXP |
| Wire Transfer Fee - All M |
ACH Debit, ACH Credit, Credit Cards |
TXP |
| Motor Fuel – terminal operators, suppliers/permissive suppliers & bonded importers – Any amounts M |
ACH Debit, ACH Credit, Credit Cards |
TXP |
| Prepaid Wireless 911 Fee – Those who have a requirement to pay sales tax electronically M |
ACH Debit, ACH Credit, Credit Cards |
TXP |
| All other Business taxes and all Income Taxes (including estimated tax) – Any amounts |
ACH Debit, ACH Credit, Credit Cards, Fed wire |
TXP |
|
| Oregon Department of Revenue |
|---|
|
Warren Naillon
503-947-2018
[email protected]
|
| EFT Requirements | E-Payment Methods | E-Payment Format |
|---|
| Combined Payroll (includes Unemployment, withholding, Worker’s Benefit Fund Assessment, Tri-met transit district excise tax and Lane county transit districtexcise tax) If federally mandated M |
ACH debit and ACH credit |
|
| Estimated Corporate Excise and Income tax If federally mandated M |
ACH debit and ACH credit |
|
| Personal Income Tax |
ACH debit and credit card |
|
|
| Pennsylvania Department of Revenue |
|---|
|
Danette Roberts
(717) 705-2131
[email protected]
Joseph Henry
(717) 425-2859
|
| EFT Requirements | E-Payment Methods | E-Payment Format |
|---|
| Corporate Taxes payments of $20,000 or more M |
ACH Debit, ACH Credit, Fed Wire, Check 21, Credit Cards |
|
| Employer Withholding Tax payments of $20,000 or more M |
ACH Debit, ACH Credit, Fed Wire, Check 21, Credit Cards |
|
| Motor Fuels Tax payments of $20,000 or more M |
` |
|
| Individual Income Tax – any amount |
ACH Debit, ACH Credit, E-Check, Credit Cards |
|
| Estimated Individual Income Tax – any amount |
ACH Debit, ACH Credit, E-Check, Credit Cards |
|
|
| Philadelphia, PA Department of Revenue |
|---|
|
No data
|
| EFT Requirements | E-Payment Methods | E-Payment Format |
|---|
| Any taxpayer that remits an average of $20,000 or more per month will be required to file the tax return and remit the attending tax payment electronically through electronic funds transfer. The monthly threshold will be calculated using the monthly average from the immediate prior calendar year filings. Taxpayers who do not comply will be subject to a penalty (Effective 40179) M |
ACH debit, ACH credit, Credit cards |
|
| Withholding/Income Tax: $20,000 average monthly threshold that generally applies to taxpayers, employers and all payroll services that prepare tax returns and remit the tax on behalf of any of their clients will be required to electronically file and electronically pay the tax on behalf of their clients based on the withholding tax requirements. Payroll services will be required to electronically file the return and remit the tax despite the fact that their clients tax filing and payment does not rise to the $20,000 average monthly threshold (Effective 36526) M |
ACH debit, ACH credit, Credit cards |
|
| Cigarette/Tobacco Tax: all taxpayers will be required to file the tax return and remit the attending tax payment electronically through electronic funds transfer (Effective 40544) M |
ACH debit, ACH credit, Credit cards |
|
|
| Rhode Island Department of Revenue |
|---|
|
Daniel Clemence
401-574-8732
[email protected]
|
| EFT Requirements | E-Payment Methods | E-Payment Format |
|---|
| Sales tax if payments average over $200 per month (Effective 1/1/2010) M |
ACH debit, ACH credit, Credit cards |
TXP |
| Withholding tax if employer has more then 10 employees (Effective 1/1/2010)M |
ACH debit, ACH credit, Credit cards |
TXP |
| Any tax payment over $10,000 M |
ACH debit, ACH credit, Credit cards |
TXP |
|
| South Carolina Department of Revenue |
|---|
Technical
Mario Alvarez
(803) 896-1445
[email protected]
MEF
Keith Wicker
803-896-1845
[email protected]
EFT, Sales XML, Motor Fuel EDI Business, Batch Withholding
Lauranne Mays
(803) 896-1633
[email protected]
Levy Business
Kia Caldwell
(803) 898-5380
[email protected]
|
| EFT Requirements | E-Payment Methods | E-Payment Format |
|---|
| Sales and Use Tax – Tax liability of $15,000+ during period covered filing M |
ACH debit, ACH credit, Credit cards |
TXP |
| Withholding – Tax liability of $15,000+ period covered OR 24 payments or more annually M |
ACH debit, ACH credit, Credit cards |
TXP |
| Corporate Income Tax – Tax liability of $15,000+ period covered filing M |
ACH debit, ACH credit, Credit cards |
TXP |
| Individual Income Tax |
ACH debit, Credit cards |
TXP |
| Motor Fuels – Suppliers, Transporters & Terminal Operators and 11 other miscellaneous returns |
ACH debit, ACH credit, Credit cards |
TXP |
| Other Misc Taxes M |
ACH debit, ACH credit, Credit cards |
TXP |
| Wage, Bank Levies |
ACH Debit |
TPP |
|
| South Dakota Department of Revenue and Regulation |
|---|
| No Data Available |
| EFT Requirements | E-Payment Methods | E-Payment Format |
|---|
| |
|
|
|
| Tennessee Department of Revenue |
|---|
|
E-Commerce Hot Line
866-368-6374
|
| EFT Requirements | E-Payment Methods | E-Payment Format |
|---|
| Sales and Use Tax - average payment meets the minimum threshold of $1,000M |
ACH Debit, ACH Credit, Credit Cards |
|
| All Other Tax Types - average payment meets the minimum threshold of $10,000 M |
ACH Debit, ACH Credit, Credit Cards |
|
|
| Texas Comptroller of Public Accounts |
|---|
| No Data Available |
| EFT Requirements | E-Payment Methods | E-Payment Format |
|---|
| |
|
|
|
| Utah State Tax Commission |
|---|
|
Financial Services
Scott Stevens
801 297-3872
[email protected]
|
| EFT Requirements | E-Payment Methods | E-Payment Format |
|---|
| Sales and sales-related taxes annual Utah sales tax liability is $96,000 or more. (Sales & Use Tax, Transient Room, Motor Vehicle Rental Tax, Restaurant Tax, Municipal Energy Sales Tax, Waste Tire Recycling, Emergency Services Telephone Fee, Municipal Telecommunications License Tax) M |
ACH Debit, ACH Credit, Credit Cards |
TXP |
| Beer Tax, Motor Fuels, Insurance Premium, Municipal Telecom, Oil & Gas Severance, Tobacco, Withholding |
ACH Credit |
TXP |
| Beer Tax, Corporate Taxes, Fiduciary Tax, Gross Receipts, Individual Income Tax, Inheritance Tax, Insurance Premium, International Fuel Tax Agreement (IFTA), International Registration Plan (IRP), Lubricating Oil, Mineral Production Withholding, Mining Severance, Multi-Channel Video/Audio Service, Oil & Gas Conservation, Oil & Gas Severance, Prepaid Disposable Cell Phones, Property Railcar, Radioactive Waste Tax, Self Insurers, Special Fuel User, Tobacco, Withholding (O) |
ACH Debit, Credit Cards |
TXP |
| Wage, Bank Levies (Effective In Process TBD) |
Evaluationg |
TPP |
|
| Vermont Department of Taxes |
|---|
| No Data Available |
| EFT Requirements | E-Payment Methods | E-Payment Format |
|---|
| |
|
|
|
| Virginia Department of Taxation |
|---|
|
Business - all
Debbie Wilkinson
(804) 3670-0644
|
| EFT Requirements | E-Payment Methods | E-Payment Format |
|---|
| Witholding - All Filers M |
ACH Debit, ACH Credit, Fedwires in emergency only |
TXP |
| W-2 |
Web Upload, eforms, business ifile |
|
| Sales Tax - All Filers M |
ACH Debit, ACH Credit, Fedwires in emergency only |
TXP |
| Corporate-All Filers M |
ACH Debit, ACH Credit, Fedwires in emergency only |
TXP |
| Individual Income Tax |
ACH Debit, ACH Credit, Credit Card, Fedwires in emergency only |
TXP |
| Motor Vehicle Rental, Insurance Premium Liscense Est. Payment |
ACH debit (eForms only), ACH Credit |
TXP |
Insurance Premium liscense Return Payment - Misc taxes - Vending machine, Public facilities, Communications,
* ACH debit payments may be submitted using eforms, Business ifile or Web Upload unless other indicated.
** Bill payments may be made using a credit card pay option |
ACH Credit |
TXP |
|
| Washington Department of Revenue |
|---|
| No Data Available |
| EFT Requirements | E-Payment Methods | E-Payment Format |
|---|
| |
|
|
|
| West Virginia Department of Revenue |
|---|
| No Data Available |
| EFT Requirements | E-Payment Methods | E-Payment Format |
|---|
| |
|
|
|
| Wisconsin Department of Revenue |
|---|
|
Technical
Chris Roberts
608-266-6695
[email protected]
Business
Blanca Rivera
608-266-8469
[email protected]
TPP Business
Susan Dukes
608-266-7879
[email protected]
TPP Business
Andrew Eastman
608-266-1446
[email protected]
|
| EFT Requirements | E-Payment Methods | E-Payment Format |
|---|
| Sales Tax – Business liability of $300 or more annual (Effective 12/1/2010) M |
ACH Debit, ACH Credit, & Credit Card |
TXP |
| Withholding Tax liability of $300 or more annual (Effective 12/1/2010) M |
ACH Debit, ACH Credit, & Credit Card |
TXP |
| Individual Income and Fiduciary Tax Estimated Payments over $2,000 in prior year (Effective 12/1/2010) M |
ACH Debit, ACH Credit, & Credit Card |
TXP |
| Corporation Income and Franchise Tax Estimated Payments Tax Due more than $1,000 in prior year (Effective 12/1/2010) M |
ACH Debit, ACH Credit, & Credit Card |
TXP |
| Cigarette and/or Tobacco Tax $1,000 due in prior year (Effective 12/1/2010)M |
ACH Debit, ACH Credit & Credit Card |
TXP |
| Liquor and/or Beer Tax $1,000 due in prior year (Effective 12/1/2010) M |
ACH Debit, ACH Credit, & Credit Card |
TXP |
| Motor Fuel All $1,000 due in prior year (Effective 12/1/2010) M |
ACH Debit, ACH Credit, & Credit Card |
TXP |
| Pass Through Withholding All (Effective 12/1/2010) M |
ACH Debit, ACH Credit & Credit Card |
TXP |
| Local Exposition Tax when sales tax is required to be paid electronically (Effective 12/1/2010) M |
ACH Debit, ACH Credit & Credit Card |
TXP |
| Premier Resort Tax – when sales tax is required to be paid electronically (Effective 12/1/2010) M |
ACH Debit, ACH Credit, & Credit Card |
TXP |
| Rental Vehicle Fee when sales tax is required to be paid electronically (Effective 12/1/2010) M |
ACH Debit, ACH Credit & Credit Card |
TXP |
| Wage, Bank Levies (Effective 1qtr 2014) |
ACH Debit |
TPP |
|
| Wyoming Department of Revenue |
|---|
|
No Data Available
|
| EFT Requirements | E-Payment Methods | E-Payment Format |
|---|
| |
|
|
|
Source: Federation of Tax Administrators
M - Mandates .
Updated: October 21, 2014
|
