E911 Emergency Surcharge
When can I set up my EPath (file and pay) account?
EPath is available 24 hours a day, 7 days a week. You may create an EPath account at any time after you receive your registration number. After you create your EPath account, the Department will mail you the initial password in 5-7 days.
If you do not have a registration number you can apply at 911 Emergency Surcharge.
How are usernames and passwords assigned or reset?
You are allowed to select your username (minimum of 8 characters) when creating an account. The username selected when creating the EPath account is the EPath administrator and is the only user that can add or edit user accounts.
After the account is created, an initial password will be mailed to the licensee’s address. You are required to select your own password when you log in the first time. Passwords may be changed online at any time.
Passwords must be a minimum of 8 characters and must contain at least 1 upper case letter, 1 lower case letter, and 1 non-alphanumeric character (!@#$%^&*()?)
If you forget your password, select “Forgot your Password”. You will need to answer one of the three security questions you set when you signed up. If you are not able to reset the password please call 1-800-829-9188, to have the password reset.
Can a company allow more than one person to access the EPath account?
The administrator can allow multiple people (users) to access the EPath account to file and pay returns by creating a username for each person and selecting the specific license(s) that person should have access to. When the new user’s account is created a password is displayed. Be sure to provide that password to the new user. They will be required to select their own password, enter their email, and answer their security questions the first time they log in. A user can only see licenses the administrator designates.
The administrator is the only user that can add or edit user accounts.
Does a business with multiple locations need an EPath account for each license?
Only one EPath account is required for an owner that has multiple business locations (all operating under the same FEIN).
You may create one EPath account for filing for all business locations for an owner (all operating under the same FEIN). To do this, create an EPath account using the license number and name for one of the business locations. When you log in, select Change Profile, then Add License. Enter the license number, owner name or DBA of the business and the tax due on the last non-zero return (or a “0” for 911 Emergency Surcharge licenses). Click Add. Select Assigned Licenses. The license added should show in the Current Licenses list. When you select File Return or Payment all licenses added should show in the top drop down box. If this does not work, verify each license does have the same FEIN, if so, contact the Department at 1-800-829-9188 to help set up the accounts.
You will have an option to allow additional users access to all or specific licenses in your EPath account.
If you wish to file only one 911 Emergency Surcharge return for multiple locations please contact the Department at 1-800-829-9188.
What is the due date for filing returns electronically?
Returns must be filed online on or before the 23rd of the month following the month being reported. If the 23rd is a Saturday, Sunday, legal holiday or a day the Federal Reserve Bank is closed the return is due on the next succeeding day that is not a Saturday, Sunday, legal holiday or a day the Federal Reserve Bank is closed.
The Deadlines Calendar lists due dates for each month.
When is the electronic payment due?
Payments are due the second to the last working day of the filing month. The Department of Revenue must receive the payment on or before the second-to-last working day of the month.
What payment options are offered?
ACH Debit: Under this method you authorize the Department of Revenue to automatically transfer the tax payment from your bank account to the Department's bank.
The amount to be transferred is the “Amount” shown on the Scheduled Payment page.
Payments made with the current month’s return will be pulled from your account on the second to last working day of the month.
Payments made without returns will be pulled from your account on the date you select.
Some banks block ACH Debit transactions. Be sure to contact your bank to authorize the Department’s ACH Debit transaction. The Department of Revenue's bank originator number is 9466000364.
ACH Credit: Under this method, you initiate payment through your bank to the Department of Revenue's bank account. You must notify your bank to make the necessary arrangements for the payment transfer for each filing period in time to ensure payments will be received by the Department's bank on or before the second-to-last working day of the month.
You are also responsible for any costs associated with this kind of payment.
Transfers must be made in the NACHA CCD+ format using the TXP Convention. The bank must include your license number in the TXP information. If it is not included the Department will not know which account to apply the payment to.
Please provide a copy of the ACH Credit Bank Information to your bank.
Does EPath confirm successful filing or payment?
A confirmation number is generated when the return and/or payment is successfully submitted. You will be given the option to print a confirmation page.
If the return or payment is not filed successfully, you will receive an error message. You will be able to correct the errors and then submit the return.
You will be mailed notification if a payment is not honored by your bank.
Can I save a return and complete it later?
When you start a return it is automatically saved. If you did not submit the return, you may access it by selecting File a Return, on the Tax Return Filing Menu select Edit a Saved Return – then select the return you wish to complete from the drop down list.
If you select File a Return and select a return you previously started, but had not completed, you will see a message that gives you an option to restart that return or to select Edit a Saved Return.
What will happen if I do not submit my return or payment by the due date?
Interest of 1.25% (.0125) applies each month or part thereof to any tax unpaid after the due date (a minimum of $5.00 interest is due the first month). Penalty of 10% (.10) of the tax liability (minimum $10.00 penalty, even if no tax is due) is assessed if a return is not received within 30 days following the month the return is due in. The system will automatically calculate penalty and interest.
Late returns can be filed through EPath.
What if I overpaid and should get a refund?
You will have a credit on your account that may be used on future returns.
How do I use a credit when filing on EPath?
If you pay by ACH Debit, enter your return information and continue to the payment page. Then calculate the balance due. If the credit is less than the Total Amount Due (line 10), subtract the credit from the Total Amount Due and enter the difference in the "Amount” box on the Scheduled Payments page. This is the amount you owe. If the credit is more than the Total Amount Due, enter a "0" in the "Amount" line. You cannot enter a negative Amount.
If you pay by ACH Credit, reduce the payment amount you request the bank send by the amount of the credit. If the credit is greater than the Total Amount Due, do not send a payment, the credit will apply to the balance due.
I received a billing notice, how do I pay the additional amount due?
You may make an ACH Debit payment at any time on EPath. On the Main Menu select “Payment Only”. Enter the payment information and select the date you want the Department to transfer the payment from your account.
If you pay by ACH Credit, you may request your bank send a payment at any time.
You may also choose to send payments of additional amounts due by check. Be sure to include your license number on the check and a copy of the amount due notice to ensure the payment is credited to the proper account.
Can returns be amended online?
The Prepaid Wireless 911 Emergency Surcharge returns, registrations ending in “PP”, may be amended online. Changes to returns must be made within three years after the payment was made or the return was due, whichever is earlier.
Please contact the Department if you need to amend returns for the 911 Emergency Surcharge accounts with registrations ending in “E9”.
When using EPath to amend returns for a “PP” license, enter the total receipts for that month. The system will calculate the additional amount due or credit and will show the corrected amounts on the next page.
Payments for additional amounts due can be made by ACH Debit, ACH Credit, or as a One Time Payment.
The return summary page provides you an option view the amount of the change on the return or the total reported and due for the month.
Please allow 2-3 business days for the return to be added to your account. Returns that can be amended will be listed in the drop down box under Amend a Return.
Do I need to file a return even though I have no surcharge to report for the month?
911 Emergency Surcharge returns must be filed even if there are no receipts to report. Select the return to file, enter “0” as your gross receipts, line 1, and submit the return.
Will paper returns be sent?
No paper returns will be sent. Returns must be filed electronically.
Will I receive a reminder to file?
You have the option to select to receive an email to remind you a return is due. Statements will be mailed notifying you if returns are delinquent or if there are amounts due on your account.
I am an E9 license holder and I have a balance due or credit for periods prior to July 1, 2012. How to I take care of this?
Contact the local jurisdiction you previously reported to. Any amounts due or changes to amounts reported through June, 2012, must be done with the local jurisdiction (county or city). Do not include any information prior to July 1, 2012 on the return filed with the Department of Revenue. The Department will only have information on amounts reported beginning with the July, 2012, return and cannot make adjustments on the returns for amounts previously reported.
Do I need to post the PP or E9 registration form at my business?
There is no requirement to display the PP or E9 registration card for the public.
Am I required to file sales tax, use, or contractors’ excise taxes electronically?
Sales, use or contractors’ excise tax returns cannot be filed through SD EPath. However, they can be filed electronically using SDQuest. For more information, please visit our website at SD Quest.
What is the difference between text files and .csv files?
The .csv file extension refers to a text file type that is commonly used to import and export data to and from a database program. CSV stands for "comma separated values," so such files are commonly called "comma delineated." CSV files can be opened in simple text editors--such as Notepad--and differ from text files only in that the content is separated into fields by commas.
What is the difference between tab delimited and comma delimited?
Delimited means “separated by”. A comma-delimited file contains data where the different fields are separated by commas. In a tab-delimited file, the data fields are separated by tab characters.
What are the SD EPath web site's security protocols?
The connection to the secure state website is encrypted with 128-bit encryption. It uses TLS 1.0. The encryption is using RC4_128 with MD5 for message authentication and RSA as the key exchange mechanics.