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Modernized e-File (MeF) Program Overview

Modernized e-File (MeF) provides electronic filing and payment options for filers of Corporation, Employment Tax, Excise Tax, Exempt Organization, Individual, and Partnership Tax Returns.

MeF Overview Page
The MeF Overview Page includes information and links on MeF:

  • design history
  • benefits
  • processing of returns
  • communication between IRS and transmitters during the e-file process
  • approval of tax preparation software
  • security during transmission


Filing information for a specific business type is provided by selecting from the following links:

Corporate Returns

  • Corporations - Corporate taxpayers not required to e-file can find general information about e-filing on this webpage.
  • Corporations Required to e-File - This page provides information for corporations who are required to e-file.
  • General Information - This page includes links to active tax year information and to the archived pages going back to the beginning of the program.

Employment Tax Returns

Excise Tax

Exempt Organizations

Extensions to File

Individual Returns


  • 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.

Back to MeF Program Page

Back to Main e-File Page

Page Last Reviewed or Updated: 18-Dec-2013