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Form 1120/1120S/1120-F e-file

 

IRS e-file Providers and Large Taxpayers authorized to participate in IRS e-file can file Forms 1120(U.S. Corporation Income Tax Return), 1120S(U.S. Income Tax Return for an S Corporation), and 1120-F(U.S. Income Tax Return of a Foreign Corporation) through Modernized e-File. 

This site provides information on the MeF program as it relates to corporate returns. IRS e-file Providers and Large Taxpayers authorized by IRS should follow the official guidance listed under "How to Participate" below.

 

The MeF Overview page includes information and links on MeF

Design history

Security during transmission

Approval of tax preparation software

Benefits

Processing of Returns

Volumes (year to date and historical)

Communication between IRS and transmitters during e-file process

 

Corporations Required to e-file

  • IRS issued regulations in January 2005 which related to the requirements for certain corporations to electronically file 1120 and 1120S returns with tax periods ending on or after December 31, 2005. 
  • Treasury Decision T.D. 9363 extends the requirement to e-file to foreign corporations who have tax years ending on or after December 31, 2008, assets of $10 million or more, and that file 250 or more returns annually. 
  • Complete information on applying as a Large Taxpayer, transmitting returns and directions to e-file for taxpayers required to e-file can be found at e-file for Large Business and International (LB&I).

How To Participate for Tax Professionals

  • Tax Professionals who plan to e-file Forms 1120/1120S/1120-F for their clients must submit a new electronic IRS e-file Application to become an Authorized IRS e-file Provider/Electronic Return Originator. 
  • If you are already an Authorized IRS e-file Provider for other form types you must update your application to indicate Form 1120.


How to Participate for Corporations

  • The majority of corporations are not required to e-file their income tax returns. 
  • Corporations must use approved software and/or a tax professional who is an Authorized e-file Provider. 
  • See Publication 4163 for more information on Authorized IRS e-file Providers.

Forms and Schedules
  • Listed below are sites which provide complete lists of the forms, by tax year, which IRS supports for electronic filing. 
  • Software vendors are not required to support all forms in order to participate in IRS e-file.
  • Corporations should check with software vendors directly to determine which forms the vendor supports.

 

Resources:

Note: To view the linked PDF documents, download the most recent free version of Adobe Acrobat Reader

Corporate e-file Providers
  • Visit the IRS e-file for Business Providers page where you will find links to software vendors with products approved for electronic filing. 
  • The listing contains addresses, phone numbers and links to their Web sites.
Contact IRS for More Information
  • If you do not find the electronic filing information you need in the material provided on this web site or e-file for Large Business and International web site, interested parties can submit questions concerning corporate and tax-exempt e-file requirements to e-Help Desk at 1-866-255-0654.
  • Software vendors, transmitters and other corporate taxpayers may submit questions to the e-Help Desk by calling 1-866-255-0654.
Page Last Reviewed or Updated: 12-Nov-2014