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The MeF system processes both superseding and amended returns for Forms 1120, 1120-S and 1120-F. If the taxpayer is required to e-file an original return and needs to file an amended or superseding return, they must e-file that return. Any taxpayer who has received an approved waiver from IRS to file their particular return on paper is exempted from this requirement.

Information about Form 8453-CORP, E-file Declaration for Corporations, including recent updates, related forms, and instructions on how to file. Form 8453-CORP is used to authenticate an electronic Form 1120, authorize an ERO or ISP to transmit via a third-party, and authorize a corporation's consent to direct deposit any refund or electronic funds withdrawal for payment of federal taxes owed.

Certain large business and international (LB&I) corporations are required to electronically file their Forms 1120 and 1120-S. 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.

Tax Year 2023 frequently asked questions about e-file for Large Business and International (LB&I).

The Internal Revenue Service’s (IRS) Large Business & International Division (LB&I) compliance campaigns serve to identify issues representing a risk of non-compliance and make the greatest use of limited resources. On November 3, 2017, the IRS announced the approval of 11 additional compliance campaigns.

The Internal Revenue Service’s (IRS) Large Business & International Division (LB&I) compliance campaigns serve to identify issues representing a risk of non-compliance and make the greatest use of limited resources. On October 30, 2018, the IRS announced the approval of five additional compliance campaigns.

The Internal Revenue Service’s (IRS) Large Business & International Division (LB&I) compliance campaigns serve to identify issues representing a risk of non-compliance and make the greatest use of limited resources. On September 10, 2018, the IRS announced the approval of five additional compliance campaigns.

The Internal Revenue Service’s (IRS) Large Business & International Division (LB&I) compliance campaigns serve to identify issues representing a risk of non-compliance and make the greatest use of limited resources. On January 31, 2017, the IRS announced the approval of five additional compliance campaigns.

Use the 2025 tax calendar to view filing deadlines and actions for the second quarter.

IR-2022-38, February 16, 2022 — The IRS today provided further details on additional transition relief for certain domestic partnerships and S corporations preparing the new schedules K-2 and K-3 to further ease the change to these new schedules. Those eligible for the relief will not have to file the new schedules for tax year 2021.