Providers and large taxpayers authorized to participate in the Internal Revenue Service e-file program can file Form 1120, U.S. Corporation Income Tax Return, Form 1120-F, U.S. Income Tax Return of a Foreign Corporation, Form 1120-H, U.S. Income Tax Return for Homeowners Associations, and Form 1120-S, U.S. Income Tax Return for an S 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 1120-S returns with tax periods ending on or after December 31, 2005. The Department of the Treasury and the Internal Revenue Service issued final regulations amending the rules for filing returns and other documents electronically (e-file) on February 21, 2023. Treasury Decision T.D. 9972 reduced the 250-return e-file threshold to 10 (calculated by aggregating all information returns). These regulations will require certain filers to e-file beginning in 2024. T.D. 9972 final regulations reflect changes made by the Taxpayer First Act (TFA) to increase e-filing without undue hardship on taxpayers. 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 1120/1120-F/1120-H/1120-S 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 website or e-file for large business and international webpage, interested parties can submit questions concerning corporate and tax-exempt e-file requirements to the 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. Electronic filing options for business and self-employed taxpayers
