Penalties for failing to electronically file

If you or your preparer are required to file a tax document electronically and instead file on paper, you are subject to the following penalties:

a $50 penalty for each tax document not electronically filed;

a $50 penalty for failure to pay electronically; and

a penalty specific to your tax type for failure to file.

In addition, any overpayment claimed on a return that was required to be electronically filed will not be eligible to receive interest until the document is filed electronically.