e-file for Large Business and International (LB&I)
2014 M3 M1 Changes: The IRS will be making changes to the Schedule M-3 filing requirement for taxpayers with assets between $10M-$50M for Forms 1120, 1120-C, 1120-F, 1120S, 1065 and 1065-B. These taxpayers will be permitted to file Schedule M-1 in place of the Schedule M-3 Parts II and III. These changes will be effective for tax years ending on December 31, 2014, and later. No changes are currently planned to the Schedule M-3 requirements for Forms 1120-L, or 1120-PC, nor for Form 1120 taxpayers filing as a mixed group.
The Modernized e-File Status Page provides information about the availability of the MeF system for external use. For information about the most current MeF system status, please refer to the Modernized e-File (MeF) Status Page.
Table of Contents:
Treasury Decision (T.D.) 9363 requires corporations that have assets of $10 million or more and file at least 250 returns annually to electronically file their Forms 1120 and 1120S for tax years ending on or after December 31, 2007. This requirement extends to foreign corporations filing Form 1120-F who have tax years ending on or after December 31, 2008, have assets of $10 million or more and who file at least 250 returns annually.
Although electronic filing is required of certain corporations, many corporations voluntarily file their returns electronically.
This web site provides an overview of electronic filing and more detailed information for those corporations required to e-file. There is information for taxpayers who prepare and transmit their own income tax returns as well as for taxpayers who rely upon third party tax professionals to prepare and transmit their tax returns.
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General Information about e-file for Large and Mid-Size Corporations
- How Tax Preparation Software is Approved for Electronic Filing
- Security During Transmission of Modernized e-file (MeF) Returns Using the Internet (11-25-2008)
- Archived Guidance
- Online Tools for Tax Professionals
- e-Services Registration Process (pdf, 3MB)
- e-file Application for Large Taxpayers (pdf, 1.42MB)
- Modernized e-File (MeF) Internet Filing and Status Page
- Modernized e-File System Status Page
Regulations on Required Corporate e-filing
- Final Treasury Regulations on Required Corporate e-file (TD9363, 12-03-2007)
- Regulations Eliminating e-file Impediments (TD9300)
- IRS Eases Reporting Burden on Corporations and Shareholders (05-26-06)
Contact IRS for More Information
If you do not find the electronic filing information you need in the material provided on this web site, IRS provides e-mail addresses where interested parties can submit questions concerning e-file requirements.
- Corporate taxpayers (Forms 1120, 1120S, 1120-F) may contact the e-help Desk at 1-866-255-0654 or they may email questions about e-file to: MeF Mailbox. Note: This email service is for questions related to the requirement to e-file only and should not be used for account or tax law questions.
- Partnerships (Forms 1065, 1065-B) can find further e-file information for partnerships using the MeF platform on IRS.gov at Modernized e-File (MeF) for Partnerships or they may contact the e-help Desk at 1-866-255-0654.
- Tax-exempt organizations can find further e-file information on IRS.gov at e-file for Charities and Non-Profits.
- Taxpayers with account or tax law questions may call 1-800-829-4933.
- Tax practitioners with account or tax law questions may call 1-800-829-8374.
- Software developers and vendors may contact the e-help Desk at 1-866-255-0654 with questions about e-filing.