Upload
brooke-watkins
View
222
Download
0
Tags:
Embed Size (px)
Citation preview
Helen Pelersi, DirectorOffice of Processing & Taxpayer Services
May 26, 2011
5/26/2011 Slide 1
Returns Filing with efile Rates Calendar Year 2011
Programs
Actual Returns Filing YTDJanuary – April 30, 2011
Paper Volume e-File Volume Total Return Counts e-File % YTD e-File % Change
From 2010
Corp Tax Returns 191,475 292,063 483,538 60% 68%
Corp Tax Extension Requests 81,099 180,887 261,986 69% 100%
PIT Primary 2,322,817 7,330,956 9,653,773 76% 18%
PIT Partnership Returns 108,578 223,205 331,783 67% 79%
PIT Extension Requests 200,335 492,958 693,293 71% 76%
Sales Tax 383,875 270,492 654,367 41% 56%
5/26/2011 Slide 2
Exceptions and Protest Volume January- April 2011
Exceptions Chg from 2010 Protest Chg from 2010
Personal Income Tax 80,399 <14%> 898 +.03%
Corporation Tax 46,826 <49> 26,747 +53%
Sales Tax 42,845 <35%> 39,825 <13%>
5/26/2011 Slide 3
Exception Rate Paper vs E-file
January-April 30, 2011
PAPER E-FILE
Personal Income Tax 1.60% 0.67%
Corporation Tax 14.97% 4.80%
Sales Tax 15.10% 2.01%
5/26/2011 Slide 4
“Opt-out” removed
Legislation effective 1/1/2011
Failing to efile based on the client’s request no longer accepted as “reasonable cause”
No Separate Fee for NYS efiling
Legislation effective 1/1/2011
Software developers/tax practitioners are prohibited from charging a separate fee for filing a return electronically.
Penalties • $500 per return-first occurrence• $1,000 per return-each subsequent occurrence
5/26/2011 Slide 5
Billing non-compliant tax preparer’s $50 per Corporation Tax return for failure to comply with mandate
Sept 2010 notified over 400 practitioners via “soft” letter and requested copies of “Opt-out” forms
December 2010 began billing non-responsive practitioners
January-March 2011: Continued to bill tax preparers $50 per return for the paper returns that were eligible for efiling
5/26/2011 Slide 6
Corporation Tax Payment Voucher as alternative payment method for efiled Corporation Tax Returns
40% of practitioners surveyed indicated electronically paying was the major obstacle to efiling
January-March 31st, 2011 Payment Distribution
• ACH Debit
• ACH Credit
• CT Voucher
Transactions
Dollar Amount
ACH Credits439 $305,599,459
ACH Debits 268,126 $545,453,191
CT-200-V61,438 $154,491,870
5/26/2011 Slide 7
Mandating Quarterly Sales Tax Vendors to Web-File ( June 2011 )
DTF hosts Website for Sales Tax Filing
ACH Debit payment with option to schedule payments
PIN Letters
5/26/2011 Slide 8
Change in threshold for Preparer Mandate
Effective 2012: 5 or more original software prepared documents in 2011 for mandated taxes
Effective 2007: 100 or more original software prepared documents in 2006
Penalty: $50 per return
Potential Individual Taxpayer Mandate (January 2012-December 2012)
$25 penalty for each individual taxpayer who files a paper return using software for an eligible efile return
IF
NYS fails to achieve 85% PIT E-file penetration rate by August 31,
2011
5/26/2011 Slide 9
Debit Cards for Personal Income Tax Refunds (January 2012)
Bank of America awarded the bid
Currently in contract negotiations
Choices for taxpayer
• Direct Deposit
• Debit Card
Eliminate IT-150 (short-form)
5/26/2011 Slide 10
Use of Email
Invitation to taxpayer to communicate with Department via email
Filing reminders, non statutory notices
Recent legislative allowing email for statutory notices (Bills)
• Starting with Sales Tax Vendors
5/26/2011 Slide 11
Account View
Revamped Website to have a taxpayer “Account View”
• Message Center
• Bills
5/26/2011 Slide 12
• Filings
5/26/2011 Slide 13
• Personal Information
Respond to Department Notice (RTDN)
Website to answer questions, attach PDF’s and create narrative to protest a bill, respond to notice asking for additional information, etc
• Automatically routed to correct work list for resolution
• Working on System Intelligence to systematically resolve intervention and to email back resolution to taxpayer
5/26/2011 Slide 14
F-SET Adoption for Withholding and Wage Reporting
Analysis phase
Changing PIT Providers 2013
Currently negotiating with 3rd party processor
In-house Processing for Corporation Tax 2013
Coversheet for paper returns starting January 2012
Due date for IT-204 LLC changed to 60 days from the end of the year to 30 days
5/26/2011 Slide 15
5/26/2011 Slide 16
Helen Pelersi, DirectorNYS Department of Taxation & Finance Office of Processing & Taxpayer Services
Building 8, Room 557W.A. Harriman Campus
Albany NY 12227
Email: [email protected]
Phone: (518) 591-1944