What's New:
Extended Filing Deadline e-Help Desk Assistance
The IRS e-Help Desk will be available on Saturday and Sunday (September 13th and 14th) for taxpayers needing assistance in meeting the extended September 15th filing deadline. (posted 08-26-08)
Note: Due to Hurricane Gustav, the September 15 filing deadline for taxpayers in certain areas of Louisiana has been extended to January 5, 2009. Hurricane Gustav Relief Press Announcement
New Resources Available (posted 08-26-08)
Table of Contents:
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Introduction
Corporations that have assets of $10 million or more and file at least 250 returns annually are required to electronically file their Forms 1120 and 1120S for tax years ending on or after December 31, 2006. Corporations with assets over $50 million and that file 250 or more returns annually were required to start e-filing this past year. These new e-filing requirements were announced in Treasury Regulations issued January 2005.
Although electronic filing is required of certain corporations, others may voluntarily convert to electronic filing.
This web site provides an overview of electronic filing and more detailed information for those corporations that prepare and transmit their own income tax returns. Corporations that rely upon third party tax professionals to prepare and transmit their tax returns should consult their tax professional.
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
e-file News and Related Announcements
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News Release (03-12-07) - IRS Reminds Corporations to E-File or File for an Extension
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News Release (09-20-06) - More than 12,500 Large Corporations e-filed 2005 Tax Returns
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News Release (03-08-06) - Nation's Large Corporations File Taxes Electronically
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News Release (01-11-05) - IRS Announces Electronic Filing Requirements for Large Corporations, Exempt Organizations
General Information about e-file for Large and Mid-Size Corporations
IRS e-services
Regulations on Required Corporate e-filing
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 corporate e-file requirements.
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