IRS e-file Providers and Large Taxpayers authorized to participate in IRS e-file can file Forms 1120(U.S. Corporation Income Tax Return), 1120-F(U.S. Income Tax Return for an S Corporation), and 1120S(U.S. Income Tax Return of a Foreign Corporation) through Modernized e-File. This site provides information on the MeF program as it relates to corporate returns. IRS e-file Providers and Large Taxpayers authorized by IRS should follow the official guidance listed under How to Participate.

Corporations Required to e-file

IRS issued regulations in January 2005 which related to the requirements for certain corporations to electronically file 1120 and 1120S returns with tax periods ending on or after December 31, 2005. Treasury Decision T.D. 9363 extends the requirement to e-file to foreign corporations who have tax years ending on or after December 31, 2008, assets of $10 million or more, and that file 250 or more returns annually. Complete information on applying as a Large Taxpayer, transmitting returns and directions to e-file for taxpayers required to e-file can be found at e-file for Large and Mid-Size Corporations.

How To Participate for Tax Professionals

Tax Professionals who plan to e-file Forms 1120/1120S/1120-F for their clients must submit a new electronic IRS e-file Application to become an Authorized IRS e-file Provider/Electronic Return Originator. If you are already an Authorized IRS e-file Provider for other form types you must update your application to indicate Form 1120.

 How to Participate for Corporations

The majority of corporations are not required to e-file their income tax returns.  Corporations must use approved software and/or a tax professional who is an Authorized e-file Provider. See Publication 4163 for more information on Authorized IRS e-file Providers.

List of Exclusions for Tax Year 2008 Corporate Returns (1120, 1120S, 1120-F)

• Returns with tax periods ending prior to December 31, 2006
• Returns covering multiple tax periods
• Bank Holding Company Tax Act. Election to make installment payments for portion of the total tax attributable to the Bank Holding Company Tax Act.
• Prompt Assessments
• Returns with pre-computed penalty and interest. Send the explanation of pre-computed penalty and interest to the address below.
• Requests for overpayments to be applied to another account. Send the explanation of overpayments to be applied to another account to the address below.
• Returns with reasonable cause as related to failing to pay and/or file timely. Send the explanation of the reasonable cause as related to failing to pay and/or file timely to the address below.

These procedures do not apply to Form 2220 (Underpayment of Estimated Tax by Corporations) which should be filed as part of the electronic return.

Explanations should be sent in a separate letter to:

Internal Revenue Service - ARKA Monterrey Park
1973 N. Rulon White Blvd, Mail Stop 6552 (ARKA),Attention: AM Clerical Unit
Ogden, Utah 84404

For information on exclusions for prior tax years, see archived Publications 4163.

Forms and Schedules

The sites listed below provide complete lists of the forms, by tax year, which IRS supports for electronic filing. Software vendors are not required to support all forms in order to participate in IRS e-file so corporations should check with their software vendor directly to determine which forms are available.

• List of Forms and Schedules for Tax Year 2008
• List of Forms and Schedules for Tax Year 2007
• List of Forms and Schedules for Tax Year 2006

Resources:

Note: To view the linked PDF documents, download the most recent free version of Adobe Acrobat Reader
 Publication 4163, Modernized e-File (MeF) Information for Authorized IRS e-file Providers for Business Returns

• e-Services Registration Process Screens (PDF)
• Late Legislation website

Corporate e-file Providers

Visit the IRS e-file for Business Providers page where you will find links to software vendors with products approved for electronic filing. The listing contains addresses, phone numbers and links to their Web sites.

Contact IRS for More Information

If you do not find the electronic filing information you need in the material provided on this web site or e-file for Large and Mid-Size Corporations web site, interested parties can submit questions concerning corporate and tax-exempt e-file requirements to e-Help Desk at 1-866-255-0654 or they may e-mail questions about e-file to: largecorporate@irs.gov . Note: This e-mail service is for questions related to the requirement of e-file only and should not be used for account or tax law questions.

Software vendors, transmitters and other corporate taxpayers may submit questions to the e-Help Desk by calling 1-866-255-0654.