According to NYS' web site:
Partnerships must e-file if they meet all three of these conditions: Prepare tax documents themselves, without the assistance of a tax professional; Use approved e-file tax software to prepare their return or extension; and Have broadband internet access
Corporations must e-file if they meet all three of these conditions:
- Prepare tax documents themselves, without the assistance of a tax professional;
- Use approved e-file tax software to prepare their return, or use a computer to prepare, document or calculate an extension or estimated tax payment; and
- Have broadband internet access.
I have a small C corp; and I use spreadsheets to keep my corporate books, compute payrolls, etc. For 2011, there is no estimated tax payments. Does this mean I do NOT meet condition #2? Is condition #2 limited to using a computer related to "extension or estimated tax payment" and nothing else? [I meet conditions 1 and 3; and I was planning to do my NYS & NYC Corp tax returns manually.]
If I meet condition #2, doesn't that basically catches all small corporations that file their own tax returns [I don't know how many small corporations are running their business without a PC and broadband internet.]
And if I must eFile, are there any free eFile software for corporations?
TIA