This program allows residents to file their federal and State individual income tax returns in a single electronic transmission. Electronic filing is the fastest, safest and most accurate way to file income tax returns.
Electronic filing is offered by a rapidly growing number of tax practitioners.
The State return must be transmitted with the federal return and can be a refund, zero tax due or balance due return. In addition, the practitioner must pass suitbility screenings conducted by the Internal Revenue Service and the Department of Revenue, and must use computer software approved by both agencies for filing electronic returns. For example, a 1997 form should be used by a taxpayer whose calendar year ends December 31, 1997. A taxpayer filing on a fiscal year basis whose fiscal year begins in 1997 should also use a 1997 form. Form D-400 must be used by taxpayers filing on a fiscal year basis.