Providers and Large Taxpayers authorized to participate in the Internal Revenue Service e-file program can file Forms 1120 (U.S. Corporation Income Tax Return), 1120S (U.S. Income Tax Return for an S Corporation), and 1120-F (U.S. Income Tax Return of a Foreign Corporation) through Modernized e-File. This site provides information on the MeF program as it relates to Corporate Returns. Internal Revenue Service e-file Providers and Large Taxpayers should follow the official guidance below. The MeF Overview page includes information on its design history, the benefits of using MeF platform, transmission information, and much more. Corporations Required to e-file IRS issued regulations in January 2005 which related to the requirements for certain corporations to electronically file 1120 and 1120S returns with tax periods ending on or after December 31, 2005. Treasury Decision T.D. 9363 extends the requirement to e-file to foreign corporations who have tax years ending on or after December 31, 2008, assets of $10 million or more, and that file 250 or more returns annually. Complete information on applying as a Large Taxpayer, transmitting returns and directions to e-file for taxpayers required to e-file can be found at e-file for Large Business and International (LB&I). How To Participate for Tax Professionals Tax Professionals who plan to e-file Forms 1120/1120S/1120-F for their clients must submit a new electronic IRS e-file Application to become an Authorized IRS e-file Provider/Electronic Return Originator. How to Participate for Corporations The majority of corporations are not required to e-file their income tax returns. Corporations must use approved software and/or a tax professional who is an Authorized e-file Provider. See Publication 4163 PDF for more information on Authorized IRS e-file Providers. Corporate e-file Providers Visit the IRS e-file for Business Providers page where you will find links to software vendors with products approved for electronic filing. The listing contains addresses, phone numbers and links to their Web sites. Resources Download the most recent free version of Adobe Acrobat Reader to view the linked PDF documents e-Services Registration Contact IRS for More Information If you do not find the electronic filing information you need in the material provided on this web site or e-file for Large Business and International webpage, interested parties can submit questions concerning corporate and tax-exempt e-file requirements to e-Help Desk at 866-255-0654. Software vendors, transmitters and other corporate taxpayers may submit questions to the e-Help Desk by calling 866-255-0654.