State Electronic Funds Transfer (EFT) Chart

Alabama

Yes

ACH debit method. ACH credit method with prior approval. Fedwire transfers only in emergency situations and with prior authorization.

EFT is required for withholding payments that equal or exceed $750. Voluntary participation is allowed. Form EFT 001 must be filed to use EFT. Employers must still meet any current paper filing requirements for tax returns.

Alaska

N/A¹

Arizona

Yes

ACH credit and ACH debit method. Fedwire with prior approval.

Employers who have an average Arizona quarterly income tax withholding liability of $20,000 or more during the prior tax year must use EFT. Voluntary participation is allowed. Form ADOR 65001 must be filed to use EFT.

Arkansas

Yes

ACH debit and ACH credit methods.

EFT is required for withholding payments that exceed $20,000. Form EFT-1 must be filed by employers to use EFT.

California

Yes

ACH credit, ACH debit, and Fedwire.

If average deposit was $20,000 or more per deposit period during prior fiscal year, EFT must be used. For choosing method of payment, employers must use Form DE.

Colorado

Yes

ACH credit and ACH debit methods.

Employers with annual withholding liabilities of $50,000 or more must use EFT. Form DR 5785 must be filed by employers to use EFT. Employers using EFT must still file the necessary tax returns, except for payment coupon (DR 1094).

Connecticut

Yes

ACH credit and ACH debit methods.

Employers with a tax liability of $10,000 in preceding 12-month period must use EFT. Voluntary participation is permitted. Form EFT-1 must be filed to use EFT. Employers must still file quarterly and annual withholding tax reconciliation returns.

Delaware

Yes

ACH debit and ACH credit method. Fedwire for exceptional cases where other methods have been tried unsuccessfully.

Employers who are required to use EFT for federal deposits are required to make state deposits using EFT. However, the Delaware effective date will be one year later than the date a federal EFT deposit is required. Voluntary participation is allowed. Electronic Funds Transfer Program Authorization Form must be filed to use EFT. Quarterly and annual reconciliation forms must still be filed.

District of Columbia

Yes

ACH debit and ACH credit method.

Employers filing monthly withholding returns must file and pay electronically if the amount due for a period exceeds $25,000. The requirement also applies to third-party bulk filers, whether located in or outside the District.

Florida

N/A¹

Georgia

Yes

ACH debit method.

EFT is required for withholding payments of more that $5,000. Form EFT-001 must be filed to use EFT. Tax returns are still required on the regular due date.

Hawaii

Yes

ACH debit. ACH credit may be used with prior approval.

Employers whose tax liability exceeds $100,000 in any one tax year are required to use EFT. Voluntary participation is allowed. Form EFT-1 must be filed to use EFT. Periodic and annual returns required under law must still be filed.

Idaho

Yes

ACH debit, Fedwire, and interbank transfers (for employers who use the same bank as the state).

EFT is required for payments of $100,000 or more. Employers must complete an Electronic Funds Transfer Authorization Agreement. EFT does not change any current paper filing requirements.

Illinois

Yes

ACH debit and ACH credit methods. Fedwire for emergency situations with prior approval.

EFT is required for withholding payments of $600,000 ($16,666 per month). Voluntary participation is allowed. Form EFT-1 must be filed to use EFT. Paper Form IL-501 does not need to be filed, but all other tax returns should be filed on the regular due dates.

Indiana

Yes

ACH debit and ACH credit methods. Fedwire for emergency situations.

EFT must be used if estimated monthly tax liability for current year or average monthly tax liability for previous year exceeds $10,000. Employers must complete an Indiana Department of Revenue Authorization Agreement Form for Electronic Funds Transfer. Form WH-1R must be filed before the 20th day following the end of each quarter.

Iowa

Yes

ACH debit and ACH credit methods. Fedwire for emergency situations with prior approval.

Employers withholding more than $8,000 in any semimonthly period ($16,000 in any month) must use EFT. Voluntary participation is allowed. Employers must file a State Iowa Authorization Agreement for Electronic Funds Transfer to use EFT. Employers participating in EFT must still file an annual reconciliation return (Form VSP).

Kansas

Yes

ACH debit and ACH credit methods. Fedwire for emergency situations with prior approval.

EFT must be used by employers with annual withholding of more than $100,000 in any calendar year. Voluntary participation is allowed. Form EFT-101 must be filed to use EFT.

Kentucky

Yes

ACH debit and ACH credit methods. Fedwire for emergency situations with prior approval.

Employers whose average monthly withholding tax liability exceeds $10,000 must use EFT. Form EFT-1 must be filed to use EFT. Employers must quarterly report tax returns and must file annual reconciliation returns.

Louisiana

Yes

ACH debit or ACH credit methods. Fedwire may be used if payment cannot be made through the ACH system with prior approval.

Employers must use EFT when (1) the tax due in connection with a return exceeds $10,000, (2) an employer files tax returns more frequently than monthly, and during the preceding 12-month period the average total monthly deposit exceeded $10,000, and (3) a company files withholding tax returns and makes deposits on behalf of others, and during the preceding 12-month period the average total monthly deposit for all tax returns filed exceeded $10,000. For taxable periods beginning on or after January 1, 2008, the threshold will be $5,000. Voluntary participation is allowed. Form R-20193 must be filed to use EFT. Paper returns are still required.

Maine

Yes

ACH credit method.

Employers who make $200,000 or more in withholding payments between July 1 and June 30 of the preceding year, or employers with $400,000 or more in annual payments of any other single tax type are required to participate in EFT. All other employers may voluntarily participate in EFT. An Application for Tax Registration must be filed to use EFT. All required returns must still be filed, except for Form 900ME.

Maryland

Yes

ACH debit and ACH credit methods. Wire transfers may be used if ACH systems fails and if prior approval is granted.

Employers with unpaid tax liabilities of $10,000 or more must use EFT if total amount for any pay period exceeds $10,000. Form EFT-1 must be filed to use EFT. Employers must still file Form MW508, Form MW508A and Form MW506A.

Massachusetts

Yes

ACH debit and ACH credit methods.

Employers that file weekly with $10,000 or more of withheld taxes in the preceding taxable year must use EFT. Employers may voluntarily participate. Employers must file an Application for Electronic Funds Transfer or an Application for Mass-Debit Tax Payment to use EFT. Employers required to withhold child support by wage assignment for 5 or more employees and employers who have a history of 2 or more bounced checks, a history of irregular or untimely payments or other compliance issues must use EFT to remit the withheld payments to the Department of Revenue.

Michigan

No

ACH debit and ACH credit methods.

The EFT program is voluntary and applies to all taxes. Employers must file Form C-3154 to use EFT. The annual Form 3204 must still be filed.

Minnesota

Yes

ACH debit and ACH credit methods.

Employers required to deposit federal funds electronically must also deposit Minnesota taxes electronically. Voluntary participation is allowed. Third-party bulk filers must use EFT. Paper returns other than deposit coupons are required.

Mississippi

N/A²

Missouri

No

ACH credit method for Telefile program. EDI program uses (1) a bank transfer, or (2) a value added network through the use of EDI translation software to transmit return along with the choice of using the ACH credit method or ACH debit method.

The EFT program is voluntary and is implemented in conjunction with Missouri electronic filing programs: Telefile and EDI. Employers must file Form DOR-4572 to register for the program.

Montana

Yes

ACH debit and ACH credit methods. Fedwire for emergency situations only.

Employers with a withholding tax liability of $500,000 or more must use EFT. Voluntary participation is allowed. Notification of Election to File and/or Pay Electronically must be filed to use EFT. A paper tax return must be filed.

Nebraska

No

ACH debit and ACH credit methods.

The EFT program is voluntary. Employers with a tax liability of more then $100,000 annually are encouraged to use EFT. An Authorization Agreement for Electronic Funds Transfer of Tax Payments must be filed to use EFT. Form 941N and Form W-3N must still be filed.

Nevada

N/A¹

New Hampshire

N/A¹

New Jersey

Yes

ACH debit and ACH credit methods.

Employers that had a previous year tax liability of $20,000 or more are required to use EFT. Voluntary participation is allowed with prior written approval. Form EFT-1 must be filed to use EFT.

New Mexico

Yes

ACH credit method and Fedwire

EFT must be used if taxes equal or exceed $25,000 or if a taxpayer's average tax payment for those taxes during the preceding year equaled or exceeded $25,000. Form CRS-1 must be checked in the appropriate box indicating how payment was made and must be mailed by the due date.

New York

Yes

ACH debit, ACH credit, and Fedwire.

Employers that withhold an aggregate of $35,000 or more during either of the semi-annual periods ending June 30 or December 31 must use EFT. However, if the aggregate tax withheld by an employer is less than $100,000, then the employer is exempt from participation. Voluntary participation is allowed with prior approval.

North Carolina

Yes

ACH debit and ACH credit. Fedwire for emergency situations only with prior approval.

Employers that withhold tax of at least $20,000 a month must use EFT. Voluntary participation is allowed. Form EFT-100 or EFT-100V must be filed to use EFT.

North Dakota

No

ACH debit method and Fedwire

The EFT program is voluntary. Evidence of payment must be furnished to the Commissioner by the date the tax is due.

Ohio

Yes

ACH debit and ACH credit methods.

Employers whose actual or required income tax payments exceeded $180,000 during the 12-month period ending June 30 of the preceding calendar year must use EFT. Reconciliation forms must still be filed.

Oklahoma

No

ACH debit and ACH credit methods. Fedwire may be used in emergency situations.

The EFT program is voluntary.

Oregon

Yes

ACH debit and ACH credit methods.

Employers are required to remit federal payroll taxes electronically and are also required to remit state quarterly taxes and assessments via EFT.

Pennsylvania

ACH debit and ACH credit methods. Fedwire for emergency situations only.

EFT must be used to remit payments of $20,000. Voluntary participation is allowed with prior approval. Form REV-331A or Form REV-331S must be filed to use EFT. Quarterly filers must meet all other paper return requirements.

Rhode Island

Yes

ACH debit and ACH credit methods.

EFT must be used where taxes required to be paid exceed $10,000. Voluntary participation is allowed. Form RI-EFT-1 must be filed to use EFT.

South Carolina

Yes

ACH debit and ACH credit methods. Fedwire for emergency situations only.

Employers with a tax liability of $20,000 or more per tax filing period must use EFT. Voluntary participation is allowed. Form D-128 must be filed to use EFT. Form 1605 and Form 1606 still must be filed.

South Dakota

N/A¹

Tennessee

N/A¹

Texas

N/A¹

Utah

No

ACH credit method.

The EFT program is permitted, but not mandatory. Form EFTAPP must be filed to use EFT. A withholding tax return should be filed for each reporting period. However, monthly or quarterly withholding tax returns need not be submitted. The annual withholding tax reconciliation and Forms W-2 must be completed and submitted within the established deadline.

Vermont

Yes

ACH credit method. If ACH credit method is not available or using the ACH credit method creates a hardship, a waiver may be granted.

Employers with withholding tax payments of $9,000 or more per calendar quarter must use EFT. An EFT Enrollment Form must be completed to use EFT.

Virginia

Yes

ACH debit and ACH credit methods.

Employers with an average monthly liability for taxes that exceeds $20,000 are required to use EFT. Monthly and quarterly paper returns are not required. Semi-weekly filers must file Form VA-16. Form V-6 must also be filed.

Washington

N/A¹

West Virginia

No

The Tax Commissioner has been authorized to require employers to use EFT.

Wisconsin

Yes

ACH debit and ACH credit methods.

Employers with withholding of $10,000 or more in prior calendar year must use EFT. Voluntary participation is allowed. Form A-103 must be filed to use EFT. Form WT-7 must still be filed.

Wyoming

N/A¹

¹ No income tax withholding requirements.

² No EFT provisions.