1040 States: States that allow explanatory notes within the electronic file

Alerts and notices

The various state tax departments vary as to whether or not their electronic filing specifications allow for the inclusion of explanatory information, such as general footnotes, within the electronic file.

  • The 1040 Federal General footnote is included in FederalAlabama, Arkansas, Colorado, Delaware, Georgia, Hawaii, Idaho, Illinois, Iowa, Kansas, Kentucky, Louisiana, Maryland, Maine, Michigan, Minnesota, Missouri, Mississippi, Montana, Nebraska, NewHampshire, NewJersey, NewMexico, NewYork, NorthCarolina, NorthDakota, Ohio, OhioSchoolDistrict, Oklahoma, Oregon, Pennsylvania, RhodeIsland, SouthCarolina, Utah, Vermont, Virginia, WestVirginia, Wisconsin and non-RITA OhioCities e-files only.
    Cities e-files only.

    Note: The data entry for the Federal General footnote is located in the Federal General input screen folder, on screen 1040.

  • The 1040 State General footnote is not included in the Connecticut, Indiana, Massachusetts, Tennessee, or Vermont e-file because these states do not support statements or attachments.  The 1040 StateGeneral footnote is included in the California e-file and a PDF file of the footnote is included as an attachment automatically in the Alabama, Arkansas, Colorado, DistrictofColumbia, Delaware, Georgia, Idaho, Illinois, Iowa, Kansas, Kentucky, Louisiana, Maryland, Maine, Minnesota, Missouri, Mississippi, Montana, Nebraska, NewHampshire, NewJersey, NewMexico, NewYork, NorthCarolina, NorthDakota, Ohio, Oklahoma, Oregon, RhodeIsland, SouthCarolina, Utah, Virginia, and Wisconsin e-file.  The user may attach a PDF file of the General footnote or other explanatory information in the Arizona, Hawaii, Michigan, OhioSchoolDistrict, Pennsylvania, and West Virginia e-file; these are not attached automatically.

    Note: The data entry for the State General footnote is located in the applicable state's General input screen folder, on screen Gen.

  • The 1040 General footnote for cities is included in RITA (Ohio City) e-file. The General footnote is not included in other Ohio or Michigan cities because they do not support statements or attachments.

    Note: The data entry for the General footnote is located in the Ohio Cities RITA input screen folder, on Screen RTA.

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