Modernized e-File (MeF) program overview


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

Employment tax returns

Estates and Trusts

Excise tax

Exempt organizations

Form 7004 extensions 

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.

Withholding tax

Modernized e-File (MeF) program information

Electronic return preparation and filing options