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IRS Resources
Exempt Organizations e-File: Who Are "Large Taxpayers" for Electronic Filing Purposes |
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What is the IRS's definition of a large taxpayer?
For purposes of electronic filing, the IRS defines a large taxpayer as a business or other entity with assets of $10 million or more, or a partnership with more than 100 partners, which originates the electronic submission of its own return(s).
Last update: November 2, 2007
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