State returns information for Returns for Accountants

Filing methods

File electronically in Returns for Accountants: These returns can be prepared and filed directly from Returns for Accountants. This is generally the best option, if it's available.
Manual web file: Download a PDF copy of the prepared return and use it as a reference to file the return via the taxing authority website.
Some taxing authority websites allow you to save time by uploading an Electronic Data Interchange (EDI) file that includes the full return details. If this is supported, be sure to download the EDI file from Returns for Accountants.
File a paper return: Print a paper copy of the return and mail it to the taxing authority. This is a good option if you're not able to sign in to the client's account on the taxing authority website, although some taxing authorities impose penalties on paper returns.

Tax types

Many states allow all sales and use tax to be reported on a single return, but some states have separate returns for different tax types. Refer to the Tax types column to see which tax types are reported on each return.

Sales tax: Calculated on all intrastate transactions (where the origin and destination addresses are in the same state). If your client's nexus tax type is set to Sales tax only, interstate transactions are also calculated as sales tax.
Sellers use tax: Calculated on interstate transactions (where the origin and destination addresses are in different states), if your client's nexus tax type is set to Sales or sellers use tax.
Consumer use tax: Self-assessed use tax, calculated on purchase invoice and inventory transfer invoice document types.

Form logic

Returns for Accountants includes calculation logic that helps to save you time as you prepare returns by automatically calculating amounts based on your client's transaction data or adjustments you make to the return. There are a few different types of this calculation logic, and knowing this ahead of time can help to make sure you know which amounts you need to know before you begin preparing a return:

Tax up: The tax amount is used to calculate the taxable sales and gross sales. Make sure you know the correct tax amount before you begin preparing the return.
Gross down: The gross sales amount is used to calculate the total tax due. Make sure you know the correct gross sales amount before you begin preparing the return.
Mixed: The return uses a mix of tax up and gross down logic, which means that you must enter both the gross sales and total tax amounts.

Returns available in Returns for Accountants

The following returns can be prepared in Returns for Accountants. Many of these returns can also be filed directly from Returns for Accountants, but be sure to check the supported filing methods for each return. Select a return form number in the Form column to see a guide to scheduling, preparing, and filing the return.

In some states, your clients may also be required to file local returns or remit tax prepayments. Review the guides to local returns and prepayments for more information.

Note: To know the processing time for the forms mentioned in the following table, see Processing time for electronically-filed returns.

State	Form	Description	Tax types	Form logic	Due date	File electronically in Returns for Accountants	EDI supported	Select this return if your client:
AK	AK Remote Sellers	Remote sellers tax return	Sales tax Sellers use tax	Tax up	End of month (EOM)	No	Yes	Is registered as a remote seller via the Alaska Remote Seller Sales Tax Commission
AL	AL 2100	Sales tax return	Sales tax	Gross down	20th	No	No	Is registered to collect sales tax
AL	AL 2105	Sales tax return with estimated payment	Sales tax	Tax up	20th	No	No	Is registered to collect sales tax Is required to make an estimated prepayment
AL	AL 2610	Consumers use tax return	Consumer use tax	Tax up	20th	No	No	Is registered to collect consumers use tax
AL	AL 2620	Sellers use tax return	Sales tax Sellers use tax	Tax up	20th	No	No	Is registered to collect sellers use tax
AL	AL 2630	Simplified sellers use tax return	Sales tax Sellers use tax	Tax up	20th	No	No	Is registered to collect the flat 8% Simplified Sellers Use Tax (SSUT) rate
AL	AL 9501	State-administered local tax return (Must add non-state administered local tax forms separately	Sales tax Sellers use tax Consumer use tax	Tax up	20th	No	Yes	Is registered to collect tax for state-administered local jurisdictions, or home rule jurisdictions that are also reported on the AL9501 return
AR	AR ET1	Excise tax return	Sales tax Sellers use tax	Gross down	20th	Yes	Yes	Is registered to collect sales and use tax in Arkansas
AZ	AZ TPT2	Transaction privilege, use, and severance tax return	Sales tax Sellers use tax	Gross down	20th	Yes	Yes	Is registered to collect transaction privilege tax in Arizona

State	Form	Description	Tax types	Form logic	Due date	File electronically in Returns for Accountants	EDI supported	Select this return if your client:
CA	CA CDTFA 401 A2	State, local, and district sales and use tax return	Sales tax Sellers use tax	Gross down	End of month (EOM)	Yes	Yes	Your client doesn't have any locations in California
CA	CA CDTFA 401 A2 Outlet	State, local, and district sales and use tax return with Schedule C	Sales tax Sellers use tax	Gross down	End of month (EOM)	Yes	Yes, but only for local jurisdictions	Has one or more locations in California
CO	CO DR0100	Retail sales tax return	Sales tax	Tax up	20th	No	Yes	Has only one in-state CO location, and doesn't ship to other jurisdictions in CO
CO	CO DR0100 for Outlets	Retail sales tax return for outlets	Sales tax	Tax up	20th	No	Yes	Meets either of the following criteria: Has multiple state-administered Colorado locations, Is an out-of-state sellers that is registered to collect CO sales tax
CO	CO DR0173	Retailer's use tax return	Sellers use tax	Tax up	20th	No	No	Is registered to collect retailer's use tax
CO	CO DR0252	Consumer use tax return	Consumer use tax	Gross down	20th	No	No	Is required to report consumer use tax
CT	CT OS 114	Sales and use tax return	Sales tax Sellers use tax Consumer use tax	Gross down	End of month (EOM)	Yes	No	Is registered to collect sales and use tax in Connecticut
DC	DC FR 800M	Monthly sales and use tax return	Sales tax Sellers use tax Consumer use tax	Gross down	20th	No	No	Is required to file monthly returns
DC	DC FR 800Q	Quarterly sales and use tax return	Sales tax Sellers use tax Consumer use tax	Gross down	20th	No	No	Is required to file quarterly returns
DC	DC FR 800A	Annual sales and use tax return	Sales tax Sellers use tax Consumer use tax	Gross down	20th	No	No	Is required to file annual returns

State	Form	Description	Tax types	Form logic	Due date	File electronically in Returns for Accountants	EDI supported	Select this return if your client:
DE	DE LM2 9501	Gross receipts tax return - monthly	No tax types automatically flow to this return. You must manually enter any tax amounts that need to be reported.	Tax up	20th	No	No	Is required to file monthly gross receipts tax returns
DE	DE LQ2 9501	Gross receipts tax - quarterly	No tax types automatically flow to this return. You must manually enter any tax amounts that need to be reported.	Tax up	20th	No	No	Is required to file quarterly gross receipts tax returns
FL	FL DR15	Sales and use tax return	Sales tax Sellers use tax Consumer use tax	Tax up	20th	Yes	No	Your client meets either of the following criteria: Is an out-of-state business with no physical locations in Florida, or Has a single physical location in Florida
FL	FL DR15CS	Sales and use tax return for outlets	Sales tax Sellers use tax Consumer use tax	Tax up	20th	Yes	No	Has multiple locations in Florida
GA	GA ST3 Schedule for Outlets	Sales and use tax report	Sales tax Sellers use tax Consumer use tax	Mixed	20th	No	Yes	Has multiple locations in Georgia
GA	GA ST3 Sales	Sales and use tax report	Sales tax Sellers use tax Consumer use tax	Gross down	20th	No	Yes	Your client meets either of the following criteria: Is an out-of-state business with no physical locations in Georgia, or Has a single physical location in Georgia
HI	HI G 45	General excise/use tax return	Sales tax Sellers use tax Consumer use tax	Gross down	20th	No	No	Is registered to collect general excise tax in Hawaii. Note: Hawaii requires businesses to file both the HI G45 return and the HI G49 annual reconciliation form.
HI	HI G 49 annual reconciliation	General excise/use tax annual return and reconciliation	Sales tax Sellers use tax Consumer use tax	Gross down	End of month (EOM)	No	No	Is registered to collect general excise tax in Hawaii. Note: Hawaii requires businesses to file both the HI G45 return and the HI G49 annual reconciliation form.
IA	IA 32022	Retailer's use tax return for a single location	Sales tax Sellers use tax Consumer use tax	Mixed	20th	Yes	No	Isn't required to report sales broken out by location
IA	IA 32022 for Outlets	Sales/retailer's use tax return for multiple locations	Sales tax	Mixed	End of month (EOM)	Yes	No	Is required to report sales broken out by location
IA	IA Consumer use tax worksheet	Consumer use worksheet	Consumer use tax	Gross down	End of month (EOM)	Yes	No	Is required to report consumer's use tax

State	Form	Description	Tax types	Form logic	Due date	File electronically in Returns for Accountants	EDI supported	Select this return if your client:
ID	ID 850	Sales and use tax return	Sales tax Sellers use tax Consumer use tax	Gross down	20th	No	No	Is registered to collect sales and use tax in Idaho
IL	IL ST1	Single site sales and use tax return	Sales tax Sellers use tax Consumer use tax	Tax up	20th	Yes	No	Meets either of the following criteria: Is an out-of-state business with no locations in IL Has a single location in IL
IN	IN ST103	Sales and use tax return	Sales tax Sellers use tax Consumer use tax	Gross down	20th	Yes	No	Is registered to collect sales and use tax in Indiana
KS	KS CT 10U	Consumers' compensating use tax return	Consumer use tax	Tax up	25th	No	Yes, but only for local jurisdictions	Is registered to report consumer's use tax in Kansas
KS	KS CT 9U	Retailers' compensation use tax return	Sellers use tax	Gross down	25th	No	Yes, but only for local jurisdictions	Is registered to collect seller's use tax in Kansas
KS	KS ST36	Retailers' sales tax return (long form)	Sales tax	Gross down	25th	No	Yes, but only for local jurisdictions	Is registered to collect sales tax in Kansas
KY	KY 51A102	Sales and use tax worksheet	Sales tax Sellers use tax Consumer use tax	Mixed	20th	Yes	No	Is required to file returns on a monthly or quarterly basis
KY	KY 51A103	Accelerated sales and use tax worksheet	Sales tax Sellers use tax Consumer use tax	Mixed	20th	Yes	No	Is required to file monthly returns and prepayments
KY	KY 51A103(O)	Consumer's use tax return	Consumer use tax	Tax up	20th	Yes	No	Is registered to report consumer use tax in Kentucky
LA	LA R1029 A	Sales tax return	Sales tax Sellers use tax Consumer use tax	Gross down	20th	Yes	No	Is registered as an in-state seller to file and remit state-level taxes
LA	LA R1031A	Direct marketer return for remote sellers	Sales tax Sellers use tax Consumer use tax	Tax up	20th	Yes	No	Is registered as a Direct Marketer to file and remit a flat rate of 8.45%
LA	LA Remote Sellers	Remote sellers sales tax return	Sales tax Sellers use tax	Tax up	20th	No	Yes	Is registered as a Remote Seller to file and remit state and local-level taxes

State	Form	Description	Tax types	Form logic	Due date	File electronically in Returns for Accountants	EDI supported	Select this return if your client:
MA	MA ST9	Sales and use tax return	Sales tax Sellers use tax Consumer use tax	Gross down	30th	No	No	Is registered to collect sales and use tax in Massachusetts
MD	MD 202	Sales and use tax report	Sales tax Sellers use tax Consumer use tax	Tax up	20th	Yes	No	Is registered to collect sales and use tax in Maryland
ME	ME ST7	Sales and use tax return	Sales tax Sellers use tax Consumer use tax	Gross down	15th	No	No	Meets any of the following criteria: Is registered as an out-of-state seller with no ME locations Has only one ME location Has more than one ME location and files a separate ME ST7 return for each location
ME	ME ST7B	Consolidated breakdown - sales and use tax	Sales tax Sellers use tax	Gross down	15th	No	No	Has more than one ME location and files a consolidated return
ME	ME ST-7U	Use tax return	Consumer use tax	Gross down	15th	No	No	Is registered to report consumer's use tax in Maine
MI	MI5080SU	M / Q sales and use tax return	Sales tax Sellers use tax Consumer use tax	Gross down	20th	Yes	No	Is registered to collect sales and use tax in Michigan. Note: Michigan requires businesses to file both the MI 5080SU return and the MI 5081 annual reconciliation form.
MI	MI 5081 Annual sales tax	Sales, use, and withholding taxes annual return	Sales tax Sellers use tax Consumer use tax	Gross down	20th	Yes	No	Is registered to collect sales and use tax in Michigan. Note: Michigan requires businesses to file both the MI 5080SU return and the MI 5081 annual reconciliation form.
MN	MN PV49	Sales and use tax worksheet	Sales tax Sellers use tax Consumer use tax	Gross down	20th	Yes	No	Meets either of the following criteria: Is an out-of-state business with no locations in MN Has multiple locations in MN, and is required to file a separate return for each location. In this case, make sure to set up a separate MN PV49 filing calendar for each location.
MN	MN ST1 Consolidated	Consolidated sales and use tax worksheet	Sales tax Sellers use tax Consumer use tax	Gross down	20th	No	Yes	Has multiple MN locations, and files a consolidated return
MO	MO 531	Sales tax return	Sales tax	Tax up	20th	No	Yes	Is registered to report sales tax in Missouri
MO	MO 53C	Consumer's use tax return	Consumer use tax	Tax up	20th	No	Yes	Is registered to report consumer's use tax in Missouri
MO	MO 53V	Vendor's use tax return	Sellers use tax	Tax up	20th	No	Yes	Is registered to report seller's use tax in Missouri

State	Form	Description	Tax types	Form logic	Due date	File electronically in Returns for Accountants	EDI supported	Select this return if your client:
MS	MS 72010	Sales tax return	Sales tax	Gross down	20th	No	No	Meets either of the following criteria: Is an out-of-state business with no locations in MS Has a single location in MS
MS	MS 72110015	Seller's use and consumer's use tax return	Sellers use tax Consumer use tax	Gross down	20th	No	No	Is registered to report seller's use tax or consumer's use tax in MS
NC	NC E500 E536	Sales and use tax return	Sales tax Sellers use tax Consumer use tax	Gross down	20th	Yes	No	Is registered to collect sales and use tax in North Carolina
ND	ND ST1	Sales, use, and gross receipts tax	Sales tax Sellers use tax Consumer use tax	Gross down	End of month (EOM)	Yes	Yes	Is registered to collect sales and use tax in North Dakota
NE	NE Form 10 Combined	Nebraska and local sales and use tax return with Schedule II	Sales tax Sellers use tax Consumer use tax	Gross down	20th	Yes	No	Is registered to collect sales and use tax in Nebraska
NJ	NJ ST50	Sales and use tax quarterly return	Sales tax Sellers use tax Consumer use tax	Tax up	20th	Yes	No	Is registered to collect sales and use tax in New Jersey
NJ	NJ ST51	Sales and use tax monthly remittance	Sales tax Sellers use tax Consumer use tax	Gross down	20th	Yes	No	Is required to make prepayments
NJ	NJ UZ50	Combined sales and use tax/Urban Enterprise Zones	Sales tax Sellers use tax Consumer use tax	Gross down	20th	Yes	No	Is registered to collect sales and use tax in New Jersey, and has liability to report for an Urban Enterprise Zone
NM	NM TRD 41412	Compensating tax return	Sales tax Sellers use tax Consumer use tax	Gross down	25th	No	No	Is registered to collect sales and use tax in New Mexico
NM	NM TRD 41413	Gross Receipts Tax Return	Sales tax Sellers use tax Consumer use tax	Gross down	25th	No	No	Is registered to collect sales and use tax in New Mexico
NV	NV TXR01	Combined sales and use tax return	Sales tax Sellers use tax Consumer use tax	Tax up	End of month (EOM)	Yes	No	Is registered to collect sales and use tax in Nevada
NV	NVTXR02	Consumer use tax return	Consumer use tax	Tax up	End of month (EOM)	Yes	No	Is registered to report consumer's use tax in Nevada

State	Form	Description	Tax types	Form logic	Due date	File electronically in Returns for Accountants	EDI supported	Select this return if your client:
NY	NY ST809	Sales tax return	Sales tax Sellers use tax Consumer use tax	Gross down	20th	No	Yes	Is required to file part-quarterly (monthly) prepayments, and isn't required to make NY PrompTax prepayments. This is the part-quarterly (monthly) prepayment return. If your client files this return, make sure you've also set up the NY ST810 return.
NY	NY ST810	Sales tax return for part-quarterly (monthly) filers	Sales tax Sellers use tax Consumer use tax	Tax up	20th	No	Yes	Is required to file quarterly returns and make prepayments. This is the quarterly return. If your client files the NY ST810 return, make sure to also set up either the NY ST809 return or the NY PrompTax prepayment form.
NY	NY ST100	Sales tax return	Sales tax Sellers use tax Consumer use tax	Tax up	20th	No	Yes	Is required to file quarterly returns, and isn't required to file part-quarterly (monthly) returns
NY	NY ST101	State and local annual sales return	Sales tax Sellers use tax Consumer use tax	Tax up	20th	No	Yes	Is required to file annual returns
OH	OH UST 1	Universal Ohio state, county, and transit sales tax return	Sales tax Sellers use tax	Tax up	23rd	Yes, but only for monthly returns	No	Is registered to collect sales and use tax in Ohio
OH	OH UUT 1	Universal use tax return	Consumer use tax	Gross down	23rd	Yes, but only for monthly return	No	Is registered to report consumer's use tax in Ohio
OK	OK SCU 20004 20041	Consumer use tax return	Consumer use tax	Tax up	20th	No	Yes, but only for local jurisdictions	Is registered to report consumer's use tax in Oklahoma
OK	OK STS 20002 20021	Sales tax return	Sales tax Consumer use tax	Gross down	20th	Yes	Yes, but only for local jurisdictions	Is registered to collect sales tax in Oklahoma
OK	OK SVU 20005A 20051	Vendor's use tax return	Sellers use tax	Gross down	20th	Yes	Yes, but only for local jurisdictions	Is registered to collect seller's use tax in Oklahoma
PA	PA PA-1	PA Use tax return	Consumer use tax	Gross down	20th	No	No	Is registered to report consumer's use tax in Pennsylvania
PA	PA PA3R	Sales, use, and hotel occupancy tax return	Sales tax Sellers use tax Consumer use tax	Gross down	20th	No	No	Is registered to collect sales and use tax in Pennsylvania

State	Form	Description	Tax types	Form logic	Due date	File electronically in Returns for Accountants	EDI supported	Select this return if your client:
PR	PRPUERTORICO	State return with municipal taxes reported on the state return (typical for taxpayers with no physical presence in Puerto Rico)	Sales tax Sellers use tax Consumer use tax	Tax up	20th	No	No	Meets either of the following criteria: Is registered as an out-of-state seller and has no locations in PR Has only one location in PR
PR	PRPUERTORICOPHYSICALLOCATIONS	State return for taxpayers reporting municipal taxes separately (typical for taxpayers with physical presence in Puerto Rico)	Sales tax Sellers use tax Consumer use tax	Tax up	20th	No	No	Has multiple locations in PR
RI	RI T204R Annual	Sales and use tax - annual reconciliation	Sales tax Sellers use tax Consumer use tax	Gross down	20th	Yes	No	Is registered to collect sales and use tax in RI Note: Some businesses are also required to file the RI T204M or RI T204Q prepayment forms
RI	RI T204M	Sales and use tax return monthly	Sales tax Sellers use tax Consumer use tax	Gross down	20th	No	No	Is required to make monthly prepayments
RI	RI T204Q	Sales and use tax return quarterly	Sales tax Sellers use tax Consumer use tax	Gross down	20th	No	No	Is required to make quarterly prepayments
SC	SC ST3	State sales and use tax return	Sales tax Sellers use tax Consumer use tax	Gross down	20th	Yes	No	Is registered to collect sales and use tax in South Carolina
SD	SD 2032	Sales and use tax return	Sales tax Sellers use tax Consumer use tax	Gross down	20th	Yes	Yes	Is registered to collect sales and use tax in South Dakota
TN	TN SLS 450	State and local sales and use tax return	Sales tax Sellers use tax Consumer use tax	Mixed	20th	Yes	No	Meets either of the following criteria: Is an out-of-state business with no locations in TN Has a single location in TN, and no sales originating from out of state
TN	TN SLS 450 CS	State and local sales and use tax return - for outlets	Sales tax Sellers use tax Consumer use tax	Mixed	20th	Yes	No	Has more than one location registered with the Tennessee Department of Revenue
TX	TX 01114 01115 01116 (Outlets)	Sales and use tax return for outlet reporting	Sales tax Sellers use tax Consumer use tax	Tax up	20th	No	Yes	Has more than one physical location registered with the state
TX	TX 01114 01116 (State return)	Sales and use tax return	Sales tax Sellers use tax Consumer use tax	Gross down	20th	No	Yes	Meets either of the following criteria: Has no physical locations registered with the state Has one physical location registered with the state
UT	UT TC62 Multi Location	Sales and use tax return	Sales tax Sellers use tax Consumer use tax	Tax up	End of month (EOM)	Yes	Yes	Is registered to collect sales and use tax in Utah

State	Form	Description	Tax types	Form logic	Due date	File electronically in Returns for Accountants	EDI supported	Select this return if your client:
VA	VA ST7	Consumer's use tax return	Consumer use tax	Mixed	20th	No	No	Is registered to report consumer's use tax in VA
VA	VA ST8	Out-of-state dealer's sales and use tax return	Sellers use tax Consumer use tax	Mixed	20th	No	Yes	Is registered to report out-of-state dealer's use tax
VA	VA ST9	Retail sales and use tax return	Sales tax Consumer use tax	Mixed	20th	No	Yes	Is registered to report in-state retail sales and use tax
VT	VT SU451	State sales and use tax return for a single location	Sales tax Sellers use tax Consumer use tax	Tax up	25th	No	No	Meets either of the following criteria: Is registered as an out-of-state seller and has no locations in VT Has only one location in VT, and sells exclusively at that location
VT	VT SU451 Multiple Locations	State sales and use tax return for multiple locations	Sales tax Sellers use tax Consumer use tax	Tax up	25th	No	No	Has multiple VT locations
WA	WA Multipurpose Sales	Multi-purpose combined excise tax return for non-Streamlined Sales Tax customers	Sales tax Sellers use tax Consumer use tax	Gross down	25th	No	Yes	Is registered to collect sales and use tax in Washington, and doesn't participate in the Streamlined Sales Tax program
WA	WA BO Combined Excise	Monthly excise tax form for companies participating in Streamlined Sales Tax only	Sales tax Sellers use tax Consumer use tax	Gross down	25th	No	Yes	Participates in the Streamlined Sales Tax program. This return is used to report only business & occupation (B&O) tax.
WI	WI ST12 CT	Sales and use tax return (state, county, stadium sales and use tax)	Sales tax Sellers use tax Consumer use tax	Tax up	20th	Yes	No	Is registered to collect sales and use tax in Wisconsin
WV	WV CST200 CU	Combined sales and use tax return	Sales tax Sellers use tax Consumer use tax	Tax up	20th	Yes	No	Is registered to collect sales and use tax in West Virginia
WY	WY Form 421	Sales and use tax for annual vendors	Sales tax Sellers use tax Consumer use tax	Mixed	15th	No	No	Is required to file returns annually
WY	WY Form 41	Sales and use tax return for licensed vendors	Sales tax Sellers use tax Consumer use tax	Mixed	15th	Yes	No	Is required to file returns on a monthly or quarterly basis
WY	WY Form 43	Sales tax return for occasional vendors	Sales tax Sellers use tax Consumer use tax	Mixed	15th	Yes	No	Is required to file returns only when they have liability