What's new A QuickAlert outlining the exact timeframes to send submissions or retrieve federal/state acknowledgements will be issued in early December and the times will be posted on the MeF status page. Please monitor the Modernized e-File (MeF) status page for any updates. We apologize for any inconveniences and thank you for your cooperation. 2015 M-3 M-1 changes: The IRS will be making changes to the Schedule M-3 filing requirement for taxpayers with assets between $10M-$50M for Forms 1120, 1120-C, 1120-F, 1120S, 1065 and 1065-B. These taxpayers will be permitted to file Schedule M-1 in place of the Schedule M-3 Parts II and III. These changes will be effective for tax years ending on December 31, 2014, and later. No changes are currently planned to the Schedule M-3 requirements for Forms 1120-L, or 1120-PC, nor for Form 1120 taxpayers filing as a mixed group. 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. Table of contents Introduction Frequently asked e-file questions for large business and international Publication 4163, MeF Information for Authorized IRS e-file Providers and Large Taxpayers PDF Publication 4164, MeF Guide for Software Developers and Transmitters PDF Approved IRS e-file providers for businesses Guidance for naming Portable Document Format files Directions for corporations to e-file Tax year 2023 Tax year 2022 Tax year 2021 Known e-file issues and solutions Tax year 2021 Amended and superseding corporate returns E-filing Form 8886, Reportable Transaction Disclosure Statement Correct name controls needed on e-filed corporate returns Waivers Changing filing status from C corporation to S corporation Updating return type information to avoid rejects Form 7004, Multiple Extensions Filed in the Same Tax Year Telephone Assistance Contacts for Business Customers Introduction Treasury Decision (TD) 9363 requires corporations that have assets of $10 million or more and file at least 250 returns annually to electronically file their Forms 1120 and 1120S for tax years ending on or after December 31, 2007. This requirement extends to foreign corporations filing Form 1120-F who have tax years ending on or after December 31, 2008, have assets of $10 million or more and who file at least 250 returns annually. On February 21, 2023 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). These regulations will require certain filers to e-file beginning in 2024. Final Treasury Regulations on Required Corporate e-file (TD 9363, 12-03-2007) was amended by “Electronic-Filing Requirements for Specified Returns and Other Documents (TD 9972, 02-23-2023)”. Although electronic filing is required of certain corporations, many corporations voluntarily file their returns electronically. This web site provides an overview of electronic filing and more detailed information for those corporations required to e-file. There is information for taxpayers who prepare and transmit their own income tax returns as well as for taxpayers who rely upon third party tax professionals to prepare and transmit their tax returns. Note: Documents accessed from this page that are in pdf format contain "(pdf)" at the end of the file name. If you can't view all the pages of any pdf document, download the most recent free version of Adobe Acrobat Reader. General information about e-file for large and mid-size corporations How Tax Preparation Software is Approved for Electronic Filing Security During Transmission of Modernized e-File (MeF) Returns Using the Internet (11-25-2008) Archived Guidance IRS e-Services Online Tools for Tax Professionals e-Services Registration Process e-file Application for Large Taxpayers Modernized e-File (MeF) Internet Filing and Status Page Modernized e-File System Status Page Regulations on required corporate e-filing Final Treasury Regulations on Required Corporate e-file (TD 9363, 12-03-2007) Regulations Eliminating e-file Impediments (TD 9300) Contact IRS for more information If you do not find the electronic filing information you need in the material provided on this web site, IRS provides e-mail addresses where interested parties can submit questions concerning e-file requirements. Corporate taxpayers (Forms 1120, 1120-S, 1120-F) may contact the e-help Desk at 866-255-0654. Partnerships (Forms 1065) can find further e-file information for partnerships using the MeF platform on IRS.gov at Modernized e-File (MeF) for Partnerships or they may contact the e-help Desk at 866-255-0654. Tax-exempt organizations can find further e-file information on IRS.gov at e-file for Charities and Non-Profits. Taxpayers with account or tax law questions may call 800-829-4933. Tax practitioners with account or tax law questions may call 800-829-8374. Software developers and vendors may contact the e-help Desk at 866-255-0654 with questions about e-filing.
