You'rerequired to electronically fileyour return if you meet all three of the following conditions:
you use software to prepare your own personal income tax return;and
your software supports the electronic filing of your return;and
you have broadband Internet access.
What you need to know about the e-file mandate
The cost of tax preparation software always includes the e-filing service; New York State lawprohibitsadditional charges.
You arenot requiredto electronically file if you:
download forms from our website,
pick up forms at your local library, or
order forms from us by phone.
How to e-file
If your income was $73,000 or less in 2022, you qualify to useFree Fileto prepare and e-file your resident, nonresident, or part-year resident income tax return at no cost using brand-name software accessed directly through our website.