Form 1120 (U.S. Corporation Income Tax Return)
Form 1120S (U.S. Income Tax Return for an S Corporation)

Corporate e-file

The Corporate e-file system is available for Authorized IRS e-file Providers and Large Taxpayers authorized to participate in IRS e-file. This site provides a brief explanation of how the new IRS electronic filing system, often referred to as “Modernized e-File (MeF)", was developed based on the needs of corporations. It also provides an overview of how corporations send data to IRS and it is converted into an official tax return. Authorized 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 relate to the requirements for certain corporations to electronically file 1120 and 1120S returns with tax periods ending on or after December 31, 2005. Complete information is available at e-file for Large and Mid-Size Corporations.

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.

How To Participate for Tax Professionals

Tax Professionals who plan to e-file Forms 1120/1120S 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.

Resource:

• Publication 4163 , Modernized e-File Information for Authorized IRS e-file Providers of Forms 1120/1120S

How to Participate for Corporations

Corporations that prepare their own electronic income tax return must be authorized by the IRS as a "Large Taxpayer," or use a tax professional who is an Authorized IRS e-file Provider. IRS developed special guidance for corporations that prepare their own income tax return. Complete step-by-step instructions on how to apply, and important information outlining the responsibilities of key people within the business, are included in the Large Taxpayer document linked below.

Resources:

Note: To view the linked PDF documents, download the most recent free version of Adobe Acrobat Reader

• Frequently Asked Questions for Large and Mid-Size Corporations.
• IRS e-file for Large Taxpayers Filing Their Own Corporate Income Tax Return, Rev. 02/2006 (PDF)   
  • e-Services Registration Process Screens (PDF)
  • e-Services e-file Application for Large Taxpayers (PDF)
• Tax Year 2005 Directions for Corporations Required to e-file
• Tax Year 2006 Directions for Corporations Required to e-file  

List of Exclusions for Tax Year 2006

Returns Not Eligible for MeF

The Tax Year 2006 Corporate e-file Program does not accept and process the following corporate returns.  Therefore, the corporation is excluded from the electronic filing requirement under Temporary Treasury Regulation Section 301.6011-5T unless otherwise noted.

• Returns with tax periods ending prior to December 2004
• Returns covering multiple tax periods
• Bank Holding Company Tax Act. Election to make installment payments for a portion of the total tax attributable to the Bank Holding Company Tax Act. 
• Any condition or requirement, not supported by software, that requires the submission of a paper document or form (Exception – corporation filing under  Temporary Treasury Regulation Section 301.6011-5T)
• Prompt Assessments
• Returns with reasonable cause as related to failing to pay and/or file timely.  Note:  Corporations required to e-file under Temporary Treasury Regulation Section 301.6011-5T are still required to file electronically.    In order to comply with the mandatory e-file regulations, corporations must send the explanation of reasonable cause as a separate letter to Internal Revenue Service, ARKA Monterrey Park, 1973 N. Rulon White Blvd., Mail Stop 6552 (ARKA) - Attn: AM Clerical, Ogden, Utah 84404.  These procedures do not apply to Form 2220 which should be filed as part of the electronic return. 
• Returns with pre-computed penalty and interest. Note:  Corporations required to e-file under Temporary Treasury Regulation Section 301.6011-5T are still required to file electronically.    In order to comply with the mandatory e-file regulations, corporations must send the explanation of pre-computed penalty and interest as a separate letter toInternal Revenue Service, ARKA Monterrey Park, 1973 N. Rulon White Blvd., Mail Stop 6552 (ARKA) - Attn: AM Clerical, Ogden, Utah 84404. 
•  Requests for overpayments to be applied to another account.  Note:  Corporations required to e-file under Temporary Treasury Regulation Section 301.6011-5T are still required to file electronically.   In order to comply with the mandatory e-file regulations, corporations must send the request to apply overpayments as a separate letter to  Internal Revenue Service, ARKA Monterrey Park, 1973 N. Rulon White Blvd., Mail Stop 6552 (ARKA) - Attn: AM Clerical, Ogden, Utah 84404. 

List of Exclusions for Tax Year 2005

Returns Not Eligible for MeF

The Tax Year 2005 1120/1120S e-file Program does not accept and process the following corporate returns.  Therefore, the corporation is excluded from the electronic filing mandate under Temporary Treasury Regulation Section 301.6011-5T, unless otherwise noted.

• Amended returns. 
• Election to make installment payments for a portion of the total tax attributable to the Bank Holding Company Tax Act.
• Prompt Assessments.
• Returns with reasonable cause for failing to pay and/or file timely.  Note: Corporations required to e-file under Temporary Treasury Regulation Section 301.6011-5T are still required to file electronically. In order to comply with the mandatory e-file regulations, corporations must send the explanation of reasonable cause in a separate letter to:   Internal Revenue Service, ARKA Monterrey Park, 1973 N. Rulon White Blvd, Mail Stop 6552 (ARKA) - Attn: AM Clerical, Ogden, UT 84404.  These procedures do not apply to Form 2220 which should be filed as part of the electronic return.
• Returns with pre-computed penalty and interest.  Note: Corporations required to e-file under Temporary Treasury Regulation Section 301.6011-5T are still required to file electronically. In order to comply with the mandatory e-file regulations, corporations must send the explanation of pre-computed penalty and interest as a separate letter to: Internal Revenue Service, ARKA Monterrey Park, 1973 N. Rulon White Blvd, Mail Stop 6552 (ARKA) - Attn: AM Clerical, Ogden, UT 84404. 
• Requests for overpayments to be applied to another account.  Note: Corporations required to e-file under Temporary Treasury Regulation Section 301.6011-5T are still required to file electronically. In order to comply with the mandatory e-file regulations, corporations must send the request to apply overpayments as a separate letter to:  Internal Revenue Service, ARKA Monterrey Park, 1973 N. Rulon White Blvd, Mail Stop 6552 (ARKA) - Attn: AM Clerical, Ogden, UT 84404. 

List of Forms and Schedules for Tax Year 2006

This site provides a complete list of Tax Year 2006 forms 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 2005

This site provides a complete list of Tax Year 2005 forms 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. 

Electronic Communication Between IRS and Transmitters During the e-file Process

This site provides a high level overview developed for corporations to understand how IRS communicates with the transmitter during the transmission and processing of an electronic return.  Authorized IRS e-file Providers and Large Taxpayers Authorized by IRS should follow the official guidance listed under How to Participate

How MeF Systems are Approved for Electronic Filing

This site provides a high level overview of the testing that is performed on IRS systems before they process electronic returns. 

How Tax Preparation Software is Approved for Electronic Filing

This site provides a high level overview developed for corporations to understand the process software vendors must use to create tax preparation software before it is approved by IRS for electronic filing.  Authorized IRS e-file Providers and Large Taxpayers Authorized by IRS should follow the official guidance listed under How to Participate.

Security During Transmission of MeF Returns Using the Internet

This site provides a high level overview of steps taken by IRS to ensure tax return data is secure during the MeF electronic filing process. 

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, IRS provides e-mail addresses where interested parties can submit questions concerning corporate and tax-exempt e-file requirements. 

1. Large Corporate taxpayers required to file electronically (Forms 1120, 1120S) may email questions to: largecorporate@irs.gov
2. Software vendors, transmitters and other corporate taxpayers may email questions to: 1120@irs.gov

While individual responses may not be possible due to the volume of questions submitted, IRS will post answers to frequently-asked questions on this site.