Electronic Filing and Payment Waiver Application

You may apply to the director for an annual waiver from the electronic filing and/or payment requirement.  The director may grant the waiver if any of the following applies:

• The taxpayer has no computer.
• The taxpayer has no internet access.
• Any other circumstance considered to be worthy by the director exists, including:
• The taxpayer has a sustained record of timely payments, and,
• No delinquent tax account with the department.