Administrative Rule LIC-2.05 'Requirement to File Returns Electronically' requires that returns be filed electronically in the following circumstances:
- Paid tax preparers required to electronically file federal personal income tax returns by federal law are also required to electronically file local personal income tax returns.
- All businesses required to electronically file their federal tax return are also required to electronically file their local business license tax and/or business income tax returns.
The requirement begins with tax year 2025 and will be phased in over three tax years. Each subsequent year includes all previously required forms. The requirement also applies to amended forms. Any future forms will also be subject to the requirement.
Tax Year 2025 Schedule
Forms that must be filed electronically:
- Form SP
- Form SC
- Form P
- Form METBIT-20S
- Form METBIT-65
- Form BZT EXT
- Form BIT EXT
Note: Business tax schedules are not required to be e-Filed. Schedules R, HVT, PRS, & BRC may be e-Filed or attached as PDFs on an e-Filed return.
A one-year waiver has been granted to:
- H&R Block for the TY2025 form SP requirement
Tax Year 2026 Schedule
Forms and schedules that must be filed electronically:
- Form Arts and Schedule A ‘Household Poverty Exemption’
- Form MC-40
- Form MC-40-NP
- Form MET-40
- Form MET-40-NP
- Schedule W-2*
- Schedule PTI*
- Schedule INC*
- Schedule ASC*
*Personal income tax schedules W-2, PTI, ASC, & INC are required to be e-Filed with their forms.
Tax Year 2027 Schedule
Forms that must be filed electronically:
- Form C
- Form E
- Form METBIT-20
- Form METBIT-41
- Form BZT EXT
- Form BIT EXT
- Form CES
- Form CES EXT
Note: Business tax schedules are not required to be e-Filed. Schedules R, HVT, PRS, & BRC may be e-Filed or attached as PDFs on an e-Filed return.