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Review e-file for Business Publications

For additional information about Business e-file programs, please refer to the following publications:

Estates and Trusts Taxes

  • Publication 1437 — Procedures for the 1041 e-file Program U.S. Income Tax Returns for Estates and Trusts
  • Publication 1438 — File Specifications, Validation Criteria & Record Layouts for the Form 1041, e-file U.S. Income Tax Return for Estates & Trusts
  • Publication 1474Technical Specification Guide For Reporting Agent Authorization and Federal Tax Depositors

Employment Taxes

  • Publication 3823Employment Tax e-file System Implementation and User Guide

Modernized e-file

  • Publication 5078Modernized e-File (MeF) Test Package
  • Publication 4163Modernized e-file Information for Authorized IRS e-file Providers for Business Returns
  • Publication 4164Modernized e-file Guide for Software Developers and Transmitters
Page Last Reviewed or Updated: 23-Jul-2014