Filing Information For Corporations
e-file for Large Business and International (LB&I)
Certain large business and International (LB&I) corporations are required to electronically file their Forms 1120 and 1120S. Other corporations may do so voluntarily. This site provides e-file information for corporations that prepare and transmit their own electronic corporate income tax returns and those that use the services of third party tax professionals.
Employer ID Numbers
Find out more on EINs or apply for one online.
In forming a corporation, prospective shareholders transfer money, property, or both, for the corporation's capital stock.
An eligible domestic corporation can avoid double taxation (once to the shareholders and again to the corporation) by electing to be treated as an S corporation.
When beginning a business, you must decide what structure to use. Legal and tax considerations enter into this decision.
Federal income tax, Social Security and Medicare taxes, FUTA, self-employment tax and more.