Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return


Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

e file for Large and Mid Size Corporations Frequently Asked Questions Modernized e File, Benefits, and Overview - Tax Year 2016

Archived Guidance for prior year FAQs

A. Modernized e-File, Benefits, and Overview





What is e-file for large and mid-size corporations?

IRS e-file is the name for the electronic filing of tax returns. When a corporation e-files they send their income tax return data to IRS electronically instead of on paper forms. In 2004 IRS started a new e-file system for corporations, referred to as “Modernized e-File” (MeF) that is web-based, allowing electronic filing of corporate income tax returns through the Internet. MeF uses the widely accepted XML format, a standardized way of identifying, storing and transmitting data.

Certain corporations are required to e-file as explained in these FAQs. With few exceptions, all corporations that file TY2014, TY2015, and TY2016 Forms 1120, 1120S, or 1120-F may file electronically.

IRS e-file is available to corporations that prepare and/or transmit their own returns and to those that rely upon a tax professional to prepare and/or transmit their returns.


Are there corporations that file Forms 1120, 1120S, or 1120-F that can not file their tax returns electronically?

The Corporate e-file Program does not accept and process the following corporate returns. Therefore, the corporation is excluded from the electronic filing requirement under TD 9363 unless otherwise noted.

  • Returns with tax periods ending prior to January 1, 2014
  • Returns covering multiple tax periods
  • Bank Holding Company Tax Act. Election to make installment payments for a portion of the total tax attributable to the Bank Holding Company Tax Act
  • Prompt Assessments

The following forms cannot be filed electronically as a return at the parent level:
Corporations required to e-file subsidiary returns for the following forms must file them in XML format. Refer to " Tax Year 2016 Directions to e-file" for additional information.


Life Insurance Company


Property and Casualty

If the forms listed below are stand-alone filings (not part of a consolidated return), they must be filed in paper since the Modernized e-File (MeF) system does not process them at this time. However, if the following forms are part of a consolidated return, they may be attached in PDF format. They should be named appropriately and attached to the top-level consolidated return. See: Recommended Name and Descriptions for PDF Files Attached to MeF Business Submissions

1120-C (formerly 990-C)

Farmer's Cooperative Association


Foreign Sales Corporations


Homeowners Association


Interest Charge Domestic International Sales


Nuclear Decommission Trusts


Real Estate Investment Trust


Regulated Investment Companies


Settlement Funds

The 1120X cannot be e-filed as a stand-alone return. It can only be submitted as an attachment to an 1120 return


Amended Return



Does that mean a corporation can e-file a 52-53 week, short period, or final Tax Year 2016 1120/1120S/1120-F income tax return?

Yes, IRS modified MeF programs so corporations can file income tax returns for:

  • 52-53 week
  • short period
  • final returns


Can I electronically file my corporation State income tax return?

The IRS worked with the Federation of Tax Administrators (FTA) and 28 state tax agencies to develop a fed/state electronic filing system for business tax returns filed on Modernized e-File. The system was implemented by the IRS in 2006. Check with your State tax authorities for specific information about state electronic filing options available to corporations