Florida has amended its rules on electronic filing requirements and lowered the thresholds. The amended rules states that any taxpayer that pays certain taxes, surtaxes, surcharges, and fees, including corporate income, sales and use, and communications, must file electronically if the amount of tax due is greater than $20,000. Previously, the threshold for these taxes was $30,000, with the exception of the communications tax, which was $50,000. In addition to this threshold, taxpayers who are required to file their federal income tax return electronically are required to file their Florida corporate income tax returns electronically as well. (Rules 12-24.001, 12-24.002, 12-24.003, 12-24.004, 12-24.005, 12-24.007, 12-24.008, 12-24.009, 12-24.010, and 12-24.011, Florida Department of Revenue, effective June 1, 2009)