Modernized e-File (MeF) supports a Fed/State program that consists of a single point of submission and retrieval for all registered transmitters and State agencies that includes tax returns for Corporations, Partnerships, Exempt Organizations and Excise Tax. General information and technical guidance for Electronic Return Originators, Software Developers and Transmitters is provided in the following linked publications:

• Publication 3112, IRS e-file Application and Participation.
  
  
• Publication 4163 (Modernized e-File [MeF] Information for Authorized IRS e-file Providers and Large Taxpayers [Corporations, Partnerships and Tax-Exempt Organizations] (Tax Year 2008 - Revision December 2008)
  
  
  • Forms and Attachment Listing for Forms 1120/1120-F/1120S/7004
    (TY 2008)
    
    
• Publication 4164, Modernized e-File (MeF) Guide for Software Developers and Transmitters (TY 2008 - Revision 10/02/2008)
  
  
  • Automated Enrollment (AE) External User Guide (Rev Oct. 2007)
    
    
  • MeF Submission Composition Guide - Modernized e-File System (Revised 03/14/2008)
    
    
  • MeF State and Trading Partners ICD (Revised 03/26/2008)

General Information:

Information on country codes, state abbreviations, zip codes, due dates, extended due dates and accepted forms and schedules can be found in the links below.

• Foreign Country Code
• Standard Postal Service State Abbreviations and ZIP Codes
  
• TY 2008 Due Date and Extended Due Date Information
• TY 2008 Accepted Forms and Schedules for MeF Returns (updated 1/14/2009)
  
  
• Late Legislation impact on MeF TY2008 Forms and Business Rules
  (Added 12/12/2008) Select this link to find continual updates on which forms and business rules were impacted by late legislation. Certain forms must come in as PDF when Production opens on January 5, 2009. Some business rules were disabled and a new business rule, R0000-105, was established for all form families.

Assurance Testing System (ATS)

Software Developers and Large Taxpayers interested in testing their e-file software used to transmit extensions and returns through MeF should refer to the following publications:

Tax Year 2008

Publication 4162, Modernized e-File Test Package for Forms 1120/1120S/1120-F/7004

Publication 4205, Modernized e-File Test Packages for Exempt Organization Filings

Publication 4594, Modernized e-File Test Package For Excise Tax e-File

Publication 4505, Modernized e-File Test Package for Forms 1065/1065B

Prior Year MeF Publications and Other Information:

Tax Year 2007 MeF publications

Tax Year 2007 Due Date Chart

Tax Year 2007 MeF Accepted Forms/Schedules and Forms/Attachment List

Tax Year 2006 MeF publications 

Tax Year 2006 Accepted Forms/Schedules and Forms/Attachment List

Back to MeF Main Program Page

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