e-file for Large Business and International (LB&I)
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What's New: The Modernized e-File Status Page provides information about the availability of the MeF system for external use. For information about the most current MeF system status, please refer to the Modernized e-File (MeF) Status Page.
Schedule M-3 Update for 2012 and 2013 Subject always to a possible need to reflect changes in law, there are no other planned changes to Schedule M-3 forms for tax year 2012. In addition, while no changes have yet been identified for the tax year 2013 Schedule M-3 forms, an IRS M-3 Study Group was formed following the enactment of the Form 1120 Schedule UTP requirements (see Announcement 2010-75) and charged with seeking to reduce any duplicate reporting between Schedule UTP and Schedule M-3. The M-3 Working Group has obtained input from external and internal stakeholders and is currently reviewing and considering that information in conjunction with findings from the first year of Schedule UTP implementation. For the most current guidance on Schedule M-3 reporting of R&D costs for Section 118 exclusions, refer to the links below. Foreign Account Tax Compliance Act (FATCA) The Foreign Account Tax Compliance Act (FATCA), enacted in 2010 as part of the Hiring Incentives to Restore Employment (HIRE) Act, is an important development in U.S. efforts to combat tax evasion by U.S. persons holding investments in offshore accounts. For the latest information on FATCA, please see the links below. Table of Contents:
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Introduction
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, 2007. 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
General Information about e-file for Large and Mid-Size Corporations
- How Tax Preparation Software is Approved for Electronic Filing
- Security During Transmission of Modernized e-file (MeF) Returns Using the Internet (11-25-2008)
- Archived Guidance
IRS e-services
- Online Tools for Tax Professionals
- e-Services Registration Process (pdf, 3MB)
- e-file Application for Large Taxpayers (pdf, 1.42MB)
- Modernized e-File (MeF) Internet Filing and Status Page
- Modernized e-File System Status Page
Regulations on Required Corporate e-filing
- Final Treasury Regulations on Required Corporate e-file (TD9363, 12-03-2007)
- Regulations Eliminating e-file Impediments (TD9300)
- IRS Eases Reporting Burden on Corporations and Shareholders (05-26-06)
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 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.
- Partnerships (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 at 1-866-255-0654.
- Tax-exempt organizations can find further e-file information on IRS.gov at e-file for Charities and Non-Profits.
- 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.
