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 Corporations | International Businesses | Partnerships | Small Business/Self-Employed

e-file for Large and Mid-Size Corporations

 

What's New:

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.

Notice 2010-13 replaces Notice 2005-88 and updates the procedures for requesting a waiver of the requirement to electronically file returns when required by regulations and IRS publications. The notice also outlines the specific steps taxpayers should follow when requesting waivers from the IRS. The notice also reduces the perfection period for rejected e-file returns from 20 to 10 days.

Section 2 of TY 2009 Directions to e-file, Mixed Returns, has been updated to provide more clarity around the various Schedule M-3 required for Mixed Group Returns. This update is available at the link below. These directions MUST be followed by ALL Mixed Group Corporations (Form 1120 Parent with one or more Form 1120-L or Form 1120-PC subsidiaries) that e-file. (Revised 01-28-10)

Suggested software diagnostics to alert of problems on a Schedule M-3 prior to submission are available.

The format for the required attachment for the “other with difference” lines to meet the requirement of “separately stated and adequately disclosed” is provided. Schedule M-3 “Other With Difference” Attachments – Separately Stated and Adequately Disclosed.

Guidance for naming Portable Document Format (PDF) files attached to a return is available. These files must contain a meaningful file name and description. The description will be used when the IRS displays the name of the attachment for example, “Foreign Tax Credit Carryover”. See ( Recommended Names and Descriptions for PDF Files attached to Modernized e-File (MeF) Business Submissions)

Table of Contents:

Introduction

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.

Note: Starting January 4, 2010, MeF will only process Tax Years 2007, 2008 and 2009.

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.

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

General Information about e-file for Large and Mid-Size Corporations

IRS e-services

Regulations on Required Corporate e-filing

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: Large Corporate.  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.
 


Page Last Reviewed or Updated: February 09, 2010