Taxpayer ID Requirements for State Tax Returns
Software reference · Written guide Content date 1 min read
Each state has its own requirements regarding taxpayer and spouse identification included in electronically filed tax returns, whether a driver's license or other state-issued ID.
Depending on the state, not including the state ID may prevent e-file or could potentially delay processing the return. Including the ID is optional in most states, and if provided the state will use the information to facilitate investigating identity theft.
Note: Returns utilizing a bank product to facilitate the refund must have an ID included in the return.
The following table lists each state with an individual income tax return filing requirement and its taxpayer identification requirement, if any.
| State | Status | More info |
| Alabama | Required | A return without an ID cannot be e-filed |
| Arkansas | Requested | |
| Arizona | Optional | |
| California | Optional | |
| Colorado | Requested | |
| Connecticut | Requested | |
| District of Columbia | Optional | |
| Delaware | Optional | |
| Georgia | Optional | |
| Hawaii | Optional | |
| Iowa | Optional | |
| Idaho | Requested | |
| Illinois | Optional | |
| Indiana | Optional | |
| Kansas | Requested | |
| Kentucky | Optional | |
| Louisiana | Optional | |
| Massachusetts | Optional | |
| Maryland | Optional | |
| Maine | Optional | |
| Michigan | Requested | |
| Minnesota | Optional | |
| Missouri | Requested | |
| Mississippi | Optional | |
| Montana | Requested | |
| North Carolina | Optional | |
| North Dakota | Requested | |
| Nebraska | Requested | |
| New Hampshire | Optional | |
| New Jersey | Optional | |
| New Mexico | Requested, but NONE or DECLINED are acceptable. | |
| New York | Required if available | If a NY-issued ID is used, also enter the first three characters of the Document Number |
| Ohio | Required if available, or NONE | A return cannot be e-filed if the taxpayer declines to provide ID. |
| Oklahoma | Requested | |
| Oregon | Requested, but NONE is acceptable. | |
| Pennsylvania | Requested | |
| Rhode Island | Requested | |
| South Carolina | Optional | |
| Utah | Optional | |
| Virginia | Requested | |
| Vermont | Optional | |
| Wisconsin | Requested | |
| West Virginia | Requested |