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Modernized e-file (MeF) for Partnerships

 

Introduction

Section 1224, of the Taxpayer Relief Act of 1997, requires partnerships with more than 100 partners (Schedules K-1) to file their return on magnetic media (electronically as prescribed by the IRS Commissioner). This law became effective for partnership returns with taxable years ending on or after December 31, 2000.

Partnerships with 100 or less partners (Schedules K-1) may voluntarily file their return using the MeF Platform.

This Web site provides an overview of electronic filing and more detailed information for those partnerships that prepare and transmit their own income tax returns using MeF. Partnerships that rely upon third party tax professionals to prepare and transmit their tax returns should consult their tax professional.

 


What’s New for TY 2012

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.

 


General Information & Resources

Note: Documents accessed from this page that are in PDF format contain "(PDF)" at the end of the file name. If you can't view all the pages of any PDF document, download the most recent free version of Adobe Acrobat Reader.

 

 


Information for Partnerships About How to Participate in Electronic Filing

Partnerships that prepare their own income tax return must be authorized by the IRS as a “Large Taxpayer” or use a tax professional who is an IRS authorized e-file provider. The following documents are being updated to reflect important information for partnerships that will electronically transmit their tax returns instead of using the services of a third party authorized e-file provider.

e-Services Registration Process (PDF)

e-file Application for Large Taxpayers (PDF)

e-filing Form 8886, "Reportable Transaction Disclosure Statement"
Taxpayers required to e-file must provide Form 8886 in XML as part of the electronic return. They also are required to send paper copies of initial year filings of Form 8886 to the IRS Office of Tax Shelter Analysis showing the same information provided with the electronically filed Form 8886.

Approved IRS e-file Providers for Businesses
This page includes information on firms that provide e-filing products and services for business taxpayers, including those that file Form 1065 using the MeF Platform.

Electronic Communication between IRS and Transmitters during the e-file process
IRS communicates with the transmitter during the transmission and processing of an electronic return to ensure quick, accurate and timely electronic tax filing.

How MeF Systems are Approved for Electronic Filing
This overview explains the testing that is performed on IRS systems before they process electronic returns.

How Tax Preparation Software is Approved for Electronic Filing
IRS has a process required for software vendors in creating tax preparation software approved for electronic filing.

Security During Transmission of MeF Returns Using the Internet
IRS has safeguards and processes in place to ensure tax return data is secure during the electronic filing process.

Treasury Regulations on Required Partnership e-file

 

Page Last Reviewed or Updated: 21-Mar-2014