Modernized e-file (MeF) for Partnerships

Introduction

Section 1224, of the Taxpayer Relief Act of 1997, requires partnerships with more than 100 partners (Schedules K-1) to file their return on magnetic media (electronically as prescribed by the IRS Commissioner). This law became effective for partnership returns with taxable years ending on or after December 31, 2000.

Partnerships with 100 or less partners (Schedules K-1) may voluntarily file their return using the MeF Platform.

This Web site provides an overview of electronic filing and more detailed information for those partnerships that prepare and transmit their own income tax returns using MeF. Partnerships that rely upon third party tax professionals to prepare and transmit their tax returns should consult their tax professional.


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.


General Information & Resources

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Information for Partnerships About How to Participate in Electronic Filing

Partnerships that prepare their own income tax return must be authorized by the IRS as a “Large Taxpayer” or use a tax professional who is an IRS authorized e-file provider. The following documents are being updated to reflect important information for partnerships that will electronically transmit their tax returns instead of using the services of a third party authorized e-file provider.


Treasury Regulations on Required Partnership e-file