Modernized e-File (MeF) provides electronic filing and payment options for filers of Corporation, Employment Tax, Estates and Trusts, Excise Tax, Exempt Organization, Individual, Partnership, Withholding Tax returns. MeF overview The MeF overview includes information regarding the MeF program: Approval of tax preparation software Benefits Communication between IRS and Transmitters during the e-file process Design history Processing of returns Security during transmission Filing information for a specific return type is provided by selecting from the following links: Corporate returns Corporations required to e-file - This page provides information for corporations who are required to e-file. E-file for Large Business and International (LB&I) - This page provides general information about e-file for large and mid-size corporations. Employment tax returns Employment tax returns Estates and trusts Estates and Trusts Excise tax Excise tax Exempt organizations Exempt organizations General information Form 7004 extensions Extensions (Form 7004) Individual returns 1040 MeF program (including Form 4868 extensions) Partnerships Partnerships - This page includes known e-file issues and solutions for each tax year for Partnership returns. General information - This page includes links to MeF publications and Partnership schemas. Withholding tax Withholding tax (Form 1042) Modernized e-File (MeF) program information Electronic return preparation and filing options