Updating Return Type Information to Avoid Rejects
Tax returns filed electronically are matched against certain data on file, such as type of form. If, for example, IRS data shows that a taxpayer files Form 1120-L, but in fact the taxpayer files Form 1120, the system will identify the mismatch and reject the return, resulting in a reject notification to the taxpayer.
Taxpayers who experienced such a reject in a prior tax year should submit a request as explained below to fix the mismatch. It is recommended you submit these requests at least 45 days prior to the e-filing of your tax return. (Note that a change in filing from Form 1120 to 1120S must be requested in advance using Form 2553. See Filing Requirements for Filing Status Change.
The request should be written and include the following:
EIN and Tax Year
When I attempted to e-file my return it was rejected because of a filing requirement mismatch.
Please update my filing requirements so that I can file a Form ___________.
(Request must be signed by a corporate officer and dated.)
Mail your written request to:
Attn: M.S. 6273
Ogden, Utah 84201
Or Fax your written request to:
(801) 620- 7116