Most states do not have strict income limits for e-filing state tax returns. However, some states may require certain high-income filers or those with complex returns to e-file rather than paper file. For example, Colorado requires e-filing for taxpayers with federal adjusted gross income over $92,000 (for tax year 2025). Additionally, tax professionals who prepare a certain number of returns are often required to e-file both state and federal returns. Be sure to check your state’s specific requirements regarding e-filing mandates or restrictions.
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