e-file for Large and Mid-Size Corporations
Treasury Decision (T.D.) 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, 2006. 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.
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
e-file News and Related Announcements
General Information about e-file for Large and Mid-Size Corporations
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.
Corporate taxpayers (Forms 1120, 1120S, 1120-F) may contact the e-help Desk at 1-866-255-0654 or they may email questions about e-file to: Large Corporate. Note: This email service is for questions related to the requirement to e-file only and should not be used for account or tax law questions.
(Forms 1065, 1065-B) 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
Taxpayers with account or tax law questions may call 1-800-829-4933.
Tax practitioners with account or tax law questions may call 1-800-829-8374.
Software developers and vendors may contact the e-help Desk at 1-866-255-0654 with questions about e-filing..
Page Last Reviewed or Updated: April 14, 2009