IRS Logo
Print - Click this link to Print this page

Exempt Organizations e-File - Who Are "Large Taxpayers" for Electronic Filing Purposes

What is the IRS's definition of a large taxpayer?

For purposes of electronic filing, the IRS defines a large taxpayer as a business or other entity with assets of $10 million or more, or a partnership with more than 100 partners, which originates the electronic submission of its own return(s).

 

Page Last Reviewed or Updated: 18-Jun-2014