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Publication 4163
Modernized e-File (MeF) Information for
Authorized IRS e-File Providers for Business
Returns
Tax Returns | Processed in Year 2026
Publication 4163 (Rev. 12-2025) Catalog Number 36165C Department of the Treasury Internal Revenue Service www.IRS.gov
The Internal Revenue Service Mission
Provide America’s taxpayers top quality service by helping them understand and meet their tax
responsibilities and enforce the tax law with integrity and fairness to all.
Table of Contents
Processing Year 2026 Nature of Substantive Changes .................................1
1
Introduction and General Information ...................................................2
1.1
What is Modernized e-File (MeF)? ........................................................................................................... 2
1.2
Using Publication 4163 .............................................................................................................................. 2
1.3
General Information .................................................................................................................................. 2
1.4
Authorized IRS e-File Providers ............................................................................................................... 2
1.4.1
Electronic Filing Identification Numbers (EFINs), Electronic Transmitter Identification Numbers
(ETINs), and Passwords ......................................................................................................................... 2
1.4.2
Electronic Return Originator (ERO) ......................................................................................................... 3
1.4.3
Transmitter .............................................................................................................................................. 3
1.4.4
Software Developer ................................................................................................................................. 4
1.4.5
Online Provider ........................................................................................................................................ 5
1.4.6
Intermediate Service Provider (ISP) ........................................................................................................ 6
1.4.7
Reporting Agent ...................................................................................................................................... 6
1.4.8
Large Taxpayer ....................................................................................................................................... 6
1.5
Communicating with IRS........................................................................................................................... 6
1.5.1
MeF Status Page ..................................................................................................................................... 7
1.5.2
Helpful Publications and Information ....................................................................................................... 7
1.6
Overview and Benefits of MeF .................................................................................................................. 9
1.7
New for Processing Year......................................................................................................................... 10
1.7.1
Forms .................................................................................................................................................... 10
1.7.2
Schema Updates ................................................................................................................................... 11
1.8
Forms for Processing Year 2026 ............................................................................................................ 11
1.8.1
Withholding Tax Returns ....................................................................................................................... 11
1.8.2
Corporation Returns .............................................................................................................................. 11
1.8.3
Employment Tax Returns ...................................................................................................................... 12
1.8.4
Estate and Trust Returns ....................................................................................................................... 12
1.8.5
Excise Tax and e-Filing Compliance Returns (ETEC) .......................................................................... 12
1.8.6
Extension Applications ........................................................................................................................... 12
1.8.7
Partnership Return ................................................................................................................................ 12
1.8.8
Tax Exempt/Government Entity (TEGE) Returns .................................................................................. 12
1.8.9
Estate and Gift Returns ......................................................................................................................... 13
1.9
Preparer Tax Identification Number (PTIN) Procedures ....................................................................... 13
1.10 Responsible Party ................................................................................................................................... 13
1.11 Tax Relief in Disaster Situations ............................................................................................................ 14
1.12 The Requirement to E-File....................................................................................................................... 14
1.12.1 Large Business and International (LB&I) Corporations.......................................................................... 14
1.12.2 Employment Tax Returns ...................................................................................................................... 14
1.12.3 Estates and Trusts................................................................................................................................. 14
1.12.4
Excise Tax Returns ................................................................................................................................ 15
1.12.5 Partnerships .......................................................................................................................................... 15
1.12.6 Tax Exempt/Government Entities (TEGE) ............................................................................................. 15
1.12.7 Withholding Tax Returns ....................................................................................................................... 15
2
MeF Rules and Requirements ...............................................................16
2.1
Participating in the IRS e-File Program.................................................................................................. 16
2.2
Maintaining Your IRS e-File Application ................................................................................................ 16
2.3
Adherence to MeF Rules ......................................................................................................................... 16
2.4
Protecting Taxpayer Information: Gramm-Leach-Bliley Act of 1999 and Federal Trade
Commission Rules .................................................................................................................................. 17
2.5
Safeguarding MeF Data from Fraud and Abuse .................................................................................... 17
2.5.1
Safeguarding Taxpayer Information ...................................................................................................... 17
2.5.2
Safeguarding Against Fraud and Abuse ................................................................................................ 18
2.6
Disclosure of Tax Return Information .................................................................................................... 18
2.7
Submitting a Timely-Filed Electronic Tax Return.................................................................................. 18
2.8
Preparer Penalties ................................................................................................................................... 19
2.9
Paperwork Reduction Act Notice ........................................................................................................... 19
2.10 Provider Responsibilities in Obtaining, Handling, and Processing Return Information ................... 20
2.10.1 Making Substantive Changes to the Return .......................................................................................... 20
2.10.2 Providing a Copy of the Return to the Taxpayer..................................................................................... 20
3
MeF Information Applicable to All Form Types ...................................21
3.1
Preparing Your Return ............................................................................................................................ 21
3.2
Validating Your Return ............................................................................................................................ 21
3.3
Return/Extension Due Date Tables ........................................................................................................ 21
3.4
Short Period Returns for Corporate, Partnership, Estate and Trust, and Exempt Organizations Tax
Returns ..................................................................................................................................................... 22
3.4.1
Current Year Software is Available ........................................................................................................ 22
3.4.2
Current Year Software is Not Available .................................................................................................. 22
3.4.3
Valid Reasons for Form 1041 Short Period Returns .............................................................................. 23
3.4.4
Valid Reasons for Form 1120 or 1120-F Short Period Returns .............................................................. 24
3.4.5
Valid Reasons for Form 1120-S Short Period Returns ........................................................................... 24
3.4.6
Form 1065 Technical Termination Returns ........................................................................................... 24
3.5
Superseding and Amended Returns ...................................................................................................... 24
3.5.1
Superseding Returns ............................................................................................................................ 25
3.5.2
Amended Returns ................................................................................................................................. 26
3.5.3
Form 2290 Vehicle Identification Number (VIN) Correction .................................................................. 27
3.6
Signing an Electronic Return.................................................................................................................. 28
3.6.1
Practitioner Personal Identification Number (PIN) Signature Method— Form 8879 .............................. 28
3.6.2
Form 1041 Multiple Tax Return Listing (MTRL)...................................................................................... 29
3.6.3
Scanned Form 8453 Signature Method ................................................................................................ 30
3.6.4
Reporting Agents Personal Identification Number (PIN) Signature Method—Form 8655 ..................... 31
3.6.5
94x Online e-Filer Signature Method (IRS Authorized Signer) This method is not acceptable for tax
professionals. (See other signature options) ......................................................................................... 32
3.7
Applications for Extension of Time to File—Form 7004 and 8868 ....................................................... 32
3.8
Other Forms and Elections Requiring Signatures ................................................................................ 33
3.8.1
Signature Requirements for Elections ................................................................................................... 33
3.9
Attaching Portable Document Format Files .......................................................................................... 33
3.10 Special Instructions for Supporting Data Required by Form 8865 .................................................... 34
3.11 Name Controls ......................................................................................................................................... 34
3.11.1 Form 1041 Name Control Information .................................................................................................... 37
3.11.2 Special Naming Conventions for Gift Returns, Form 709 and 709-NA ................................................ 39
3.12 Addresses ................................................................................................................................................ 39
3.12.1 Domestic Address Changes .................................................................................................................. 39
3.12.2 Foreign Addresses ................................................................................................................................. 40
3.12.3
Address Format ..................................................................................................................................... 40
3.12.4 Foreign Country Codes for Form 8858 and 926 ..................................................................................... 42
3.13 North American Industry Classification System (NAICS) Codes ........................................................ 42
3.14 Refunds .................................................................................................................................................... 42
3.15 Payments ................................................................................................................................................. 44
3.15.1 General Payment Information ............................................................................................................... 44
3.15.2 Electronic Funds Withdrawal (EFW)...................................................................................................... 44
3.15.3 Electronic Federal Tax Payment System (EFTPS) ............................................................................... 46
3.15.4 Check or Money Order ........................................................................................................................... 46
3.16 Special Instructions When Copies of Original Forms are Required .................................................... 47
3.17 Submitting the Electronic Return to the IRS ......................................................................................... 47
3.18 Record Keeping and Documentation Requirements ............................................................................ 47
3.19 Acknowledgements of Transmitted Return Data .................................................................................. 48
3.19.1
Acknowledgement Alerts for Form 1120-F ............................................................................................ 48
3.20 Transmission Perfection Period ............................................................................................................ 48
3.20.1
How to Determine IRS Received Date.................................................................................................... 50
3.21 Rejected e-Filed Returns ......................................................................................................................... 51
3.21.1 Resubmission of Rejected Applications for Filing Extensions ............................................................... 52
3.22 Integrating Data/Elections into Your Return .......................................................................................... 52
3.22.1 Special Instructions for Consolidated Returns ...................................................................................... 53
3.23 Preparing Supporting Data Required by IRS Forms or Form Instructions ......................................... 57
3.23.1 Example 1—Supporting data required by IRS forms ............................................................................ 58
3.23.2 Example 2—Supporting data required by IRS form instructions. ............................................................ 58
3.23.3 Example 3—Supporting data required as another IRS form ................................................................. 59
3.23.4 Example 4—Supporting data required for tables on IRS forms .............................................................. 59
3.24 General Dependency ............................................................................................................................... 60
3.25 Creating Elections Required by Forms or Form Instructions .............................................................. 60
3.26 Creating Elections/Disclosure Statements Required by Regulations or Publications ..................... 61
3.26.1 Example 1—Creating Elections and Disclosure Statements With No Columnar Data........................... 61
3.26.2 Example 2—Creating Elections and Disclosure Statements That Apply to Multiple Subsidiaries ......... 61
3.26.3 Example 3—Creating Elections and Disclosure Statements With Columnar Data ................................ 62
3.27 Preparing Elections and Disclosure Statements That Require Supporting Data............................... 62
3.28 Electronic Postmark ................................................................................................................................ 63
3.29 MeF Routine Maintenance ...................................................................................................................... 64
3.30 Ensuring Taxpayer Data Integrity ........................................................................................................... 64
3.31 MeF Fed/State Program ........................................................................................................................... 64
4
MeF Information for Specific Forms.....................................................66
4.1
Estate and Gift ......................................................................................................................................... 66
4.2
Employment Tax Returns........................................................................................................................ 66
4.3
Tax-Exempt Organization and Other Tax Exempt Entity Returns ........................................................ 66
4.3.1
TY2025, 2024, 2023 Form 990-N (e-Postcard) ...................................................................................... 67
4.4
Estate and Trusts..................................................................................................................................... 68
4.5
Withholding Tax Returns ........................................................................................................................ 68
4.6
Partnership Returns ................................................................................................................................ 68
4.7
Corporate Returns .................................................................................................................................. 68
4.7.1
1120 Family Forms that cannot be e-Filed as a Standalone Return at the Parent Level ....................... 68
4.7.2
Special Instructions for Form 1120 Section 847, Special Estimated Tax Payments .............................. 69
4.7.3
Special Instructions for Form 8838 When Filed with Form 1120 ............................................................. 69
4.8
Application for Tentative Refund .......................................................................................................... 69
4.9
Application for Automatic Extension of Time to File Certain Business Income Tax, Information and
Other Returns—Form 7004 .................................................................................................................... 70
4.10 Application for Extension of Time to File an Exempt Organization Return— Form 8868 ................. 70
4.11 Excise Tax e-File and Compliance (ETEC) ............................................................................................ 71
4.11.1 ETEC Extension Requests: ................................................................................................................... 71
4.12 Return Due Dates and Accepted Forms and Schedules ...................................................................... 71
5
IRS e-File for Large Taxpayers Filing Their Own Corporate Income Tax
Return.....................................................................................................72
5.1
Purpose of Section 5 ............................................................................................................................... 72
5.2
Why Certain Large Taxpayers are Required to e-File ........................................................................... 73
5.3
How to Meet the Requirement to e-File .................................................................................................. 73
5.4
How to Register and Apply to e-File as a Large Taxpayer .................................................................... 75
5.4.1
Register with e-Services........................................................................................................................ 76
5.4.2
Apply to e-File ........................................................................................................................................ 76
5.5
What is Different in Preparing Returns to e-File ................................................................................... 78
5.5.1
Traditional Paper Filing Process ........................................................................................................... 78
5.5.2
MeF Filing Process ................................................................................................................................ 78
5.5.3
Consolidated Returns ............................................................................................................................ 78
5.5.4
Aggregation of Data from Different Sources ......................................................................................... 79
5.5.5
Attaching Data Not Defined in XML Schemas ........................................................................................ 79
5.5.6
Attaching Data in PDF Format ............................................................................................................... 79
5.5.7
T.D. 9300 - Eliminating Signature Requirements for Certain Forms ....................................................... 80
5.5.8
Return Address and Name Control ....................................................................................................... 80
5.5.9
Signing the Electronic Return ................................................................................................................ 81
5.6
How to Transmit Electronic Returns to the IRS..................................................................................... 81
5.6.1
Transmission Channels ......................................................................................................................... 82
5.6.2
Methods of Transmission....................................................................................................................... 82
5.6.3
Retrieving an Acknowledgement ........................................................................................................... 83
5.6.4
Elements of the Acknowledgement ....................................................................................................... 84
5.7
Timely Filed Electronic Returns ............................................................................................................. 85
6
Appendix ................................................................................................88
6.1
References ............................................................................................................................................... 88
Processing Year 2026 Nature of Substantive Changes
Page
Change
Throughout
This publication was updated to reflect tax returns processed in 2026;
this includes Tax Year (TY) 2023, 2024, 2025 and a few TY2026
returns.
TY2022 products were removed.
Throughout
TY2025 and TY2026 products were added.
Throughout
Removed references to Forms 940-PR, 941-PR, 941-SS and 943-PR.
Throughout
Note: When reading this Publication “We” refers to the IRS, while “You” refers to the reader.
1
1
Introduction and General Information
1.1
What is Modernized e-File (MeF)?
MeF is a system that uses standardized Extensible Mark-Up Language (XML) constructs, which provide
certain businesses the capability to e-File. MeF accepts the following business tax types: 709, 709-NA,
720, 940, 941, 941-X, 943, 943-X, 944, 945, 945-X, 94x Online Signature PIN Registration, 990, 990EZ, 990-N, 990-PF, 990-T, 1041, 1042, 1065, 1120, 1120-F, 1120-H, 1120-L, 1120-PC, 1120-REIT, 1120RIC, 1120-POL, 1120-S, 1139, 2290, 4720, 5227, 5330, 7004, 8038-CP, 8849 and 8868. Additional forms
supported by MeF can be found at Modernized e-File (MeF) forms on IRS.gov.
1.2
Using Publication 4163
This document addresses Tax Years 2023, 2024, 2025 and some Tax Year (TY) 2026 business returns
filed during Processing Year (PY) 2026. Publication 4163 provides Authorized IRS e-File Providers and
Large Taxpayers with specific requirements for electronic filing through the MeF system. Section 5, IRS
e-File for Large Taxpayers Filing Their Own Corporate Income Tax Return, has additional information
and e-file instructions. Procedures herein apply to all MeF business e-File programs. All publications are
available at Forms, instructions & publications on IRS.gov.
1.3
General Information
When a new tax form is added to the MeF platform, it may only be e-Filed during the current and future
processing years. For example, if Form ABC was added to the MeF platform during PY2025, it may only
be e-Filed for PY2025 and subsequent years. For existing forms in the MeF platform, the most recent
tax year and two prior tax years may be e-Filed. For example, during PY2026 Form 1120 can only be eFiled for TY2025, 2024 and 2023.
1.4
Authorized IRS e-File Providers
Providers are firms/organizations that develop software, originate or transmit electronic returns to the
IRS, and provide services to taxpayer clients. The roles and responsibilities of Providers vary according
to the e-File activities. A firm identifies its e-File activity by selecting the appropriate Provider Option in
the IRS e-File application. Each Provider Option includes a different role and may have different
responsibilities that relate to the e-File activity. For example, an Electronic Return Originator (ERO) may
also be a Transmitter. Providers must adhere to all IRS e-File rules and requirements applicable to their
roles. The roles and responsibilities of each Provider Option are detailed below.
1.4.1
Electronic Filing Identification Numbers (EFINs), Electronic
Transmitter Identification Numbers (ETINs), and Passwords
All Providers must protect their EFINs, ETINs, and passwords from unauthorized use. Providers must
never share the numbers and passwords with others. A Transmitter must not transfer its EFIN or ETIN
by sale, merger, loan, gift, or any other transaction to another entity. If the IRS learns a Provider’s EFIN
2
or ETIN is compromised, it is deactivated and the provider must call to have a new one issued. See the
EFINs and ETINs section in Publication 3112, IRS e-File Application and Participation, for additional
information.
1.4.2
Electronic Return Originator (ERO)
ERO: the Provider who originates the submission and is usually the first point of contact for most
taxpayers e-Filing a return. See Publication 3112, Revenue Procedure (Rev. Proc.) 2007-40, and
Internal Revenue Bulletin (IRB) 2007-26 for additional information.
Note: Rev. Proc. 2007-40 combines the rules governing IRS e-File and informs Providers of their
obligations to the IRS, taxpayers, and other participants in the e-File Program.
1.4.2.1 ERO Responsibilities
Origination: Although an ERO may engage in return preparation, the activity is separate and distinct from
the origination of the submission to the IRS. An ERO originates the submission after the taxpayer
authorizes the filing via IRS e-File. An ERO may only originate submissions the ERO prepared or
collected from a taxpayer. An ERO originates the submission by any one of the following:
■
Electronically sending the return to a Transmitter that will transmit to the IRS (most taxpayers
use this method)
■
Directly transmitting the return to the IRS (rarely used), or
■
Providing a return to an Intermediate Service Provider (ISP) for processing, prior to
transmission to the IRS (rarely used).
In originating, the ERO has responsibilities including, but not limited to:
■
Timely originating the electronic submission of returns
■
Submitting required supporting paper documents to the IRS
■
Providing copies to taxpayers
■
Retaining records and making records available to the IRS
■
Accepting returns only from taxpayers and Providers, and
■
Working with the taxpayer or the Transmitter to correct rejected returns.
If the taxpayer chooses not to have the electronic portion of a return corrected and retransmitted to the
IRS, or if it cannot be accepted for processing, the taxpayer must file a paper return. See Section 3.20,
Transmission Perfection Period, for detailed instructions about filing a paper return.
Taxpayers required to e-File a return under Treasury Decision (T.D.) 9363 or Section 1224 of the
Taxpayer Relief Act of 1997 must contact the e-Help Desk toll-free number 1-866-255-0654 to request a
waiver from e-Filing requirements.
1.4.3
Transmitter
A Transmitter sends the return data directly to the IRS. EROs may apply to be Transmitters or may
contract an accepted third-party.
3
1.4.3.1 Transmitter Responsibilities
A Provider participating in MeF as a Transmitter has responsibilities that include, but are not limited to:
■
Conducting a one-time communication test – no further testing is required as additional
forms are added to MeF – this applies to MeF Transmitters using Software Developers’
software to prepare and transmit returns
■
Transmitting all electronic portions of returns to the IRS within three calendar days of receipt
■
Retrieving the acknowledgement file within two business days of transmission
■
Matching the acknowledgement file to the original transmission file and sending, or making
available, the acknowledgement file to the ERO, ISP, or Large Taxpayer for all rejected and
accepted returns, within two business days of receipt
■
Retaining an acknowledgement file received from the IRS until the end of the calendar year
in which the electronic return was filed, or, for fiscal year filers, nine months after the
transmission date, whichever is later
■
Contacting the IRS e-Help Desk toll-free number 1-866-255-0654 for further instructions, if
an acknowledgement hasn’t been received within 24 hours of transmission
■
Working with the ERO or Large Taxpayer to promptly correct any error that caused a
transmission to reject
■
Contacting the IRS e-Help Desk toll-free number 1-866-255-0654 if the electronic portion of
the return has rejected after three transmission attempts
■
Ensuring the security of all transmitted data, and
■
Ensuring against the unauthorized use of its EFIN or ETIN. Do not transfer EFIN or ETIN to
another entity.
The Transmitter must notify the ERO, ISP, or taxpayer of the following:
Accepted Returns
■
Date the return was accepted.
Rejected Returns
1.4.4
■
Date the return rejected
■
Business Rule(s) explaining why the return rejected, and
■
Steps the ERO or taxpayer need to correct any errors that caused the reject.
Software Developer
A Software Developer creates software that formats electronic return information, according to IRS e-File
specifications, and transmits that information directly to the IRS. IRS e-File specifications are found in
Publication 4164, Modernized e-File (MeF) Guide for Software Developers and Transmitters. Additional
resources, such as the Automated Enrollment (AE) External User Guide, MeF Submission Composition
Guide, and MeF State and Trading Partners Reference Guide can be found on the Modernized e-File
(MeF) user guides and publications page.
4
Software Developers must pass the Assurance Testing System (ATS). If a Provider is a Software
Developer whose only role in IRS e-File process is software development, the Principals and
Responsible Officials need not pass a suitability check during the application process. However, if a
Software Developer performs any provider options functions, in addition to development, then suitability
checks will apply.
Software Developers are not required to retest when new schemas, either major or minor, are released,
but the IRS strongly recommends Software Developers use the ATS system to test all forms supported
by the software prior to the filing season and to retest when there are Schema changes. All forms
included in each schema package are available for testing in ATS. Software Developers are not limited
to testing only the forms provided in the scenarios.
1.4.4.1 Software Developer Responsibilities
A Software Developer has responsibilities that include, but are not limited to:
■
Adhering to specifications provided in official IRS publications
■
Ensuring its software creates accurate returns
■
Correcting all software errors that cause returns to reject, and
■
Distributing the corrections to all affected parties.
1.4.5
Online Provider
An Online Provider transmits individual or business income tax return information prepared by a taxpayer
using commercially purchased software, or software provided by an Internet site.
1.4.5.1 Online Provider Responsibilities
An Online Provider has responsibilities that include, but are not limited to:
■
Ensuring the use of an EFIN or ETIN obtained for online filing
■
Ensuring the EFIN of the ISP is included in the electronic return data, when applicable
■
Transmitting returns electronically to the IRS
■
Notifying the taxpayer of the status of a return by:
■
Sending a transmission to the taxpayer, or ISP when applicable, within two business days
of receiving the acknowledgment from the IRS, or
■
Mailing a written notification to the taxpayer within one business day of receiving the
acknowledgment file
■
Providing the Internet Protocol (IP) information: IP Address, IP Date, IP Time, and IP Time
Zone
■
Entering into agreements with companies to allow access to online filing only if the company
correctly captures the IP Address submitting the return, as well as the date, time, and time
zone of the computer receiving it, and
■
Including the Originator Type “Online Filer” in the Return Header.
5
1.4.6
Intermediate Service Provider (ISP)
An Intermediate Service Provider (ISP) assists with processing return information between an ERO, or
the taxpayer in the case of Online Filer, and a Transmitter.
1.4.6.1 ISP Responsibilities
An ISP has responsibilities that include, but are not limited to:
1.4.7
■
Providing its EFIN, and the ERO’s EFIN, with all return information forwarded to a
Transmitter
■
Serving as a contact point between its client ERO and the IRS, if requested
■
Supplying the IRS a list of each client ERO, if requested, and
■
Adhering to all applicable rules applying to Transmitters.
Reporting Agent
A Reporting Agent originates the submission of certain returns for its clients and transmits to the IRS.
They must be an accounting service, franchiser, bank, or other entity that complies with Rev. Proc.
2012-32, IRB 2012-34 and is authorized to perform one or more of the acts listed in Rev. Proc. 2012-32
on behalf of a taxpayer. They must submit Form 8655, Reporting Agent Authorization, to the IRS prior
to updating or submitting an IRS e-File application.
1.4.8
Large Taxpayer
For purposes of electronic filing, the IRS defines a Large Taxpayer as a business or other entity
(excluding partnerships) with assets of $10 million or more, or a partnership with more than 100
partners (asset criteria does not apply to partnerships), which originates the submission of its own
return(s).
Large Corporations should carefully read Section 5, IRS e-File for Large Taxpayers Filing Their Own
Corporate Income Tax Return of this publication for specific information. A Large Taxpayer is also a
Provider Option on the IRS e-File Application, but it is not a Provider. The creation of an IRS e-File
Application for Large Taxpayers is different from the Authorized IRS e-File Providers Application.
Large Taxpayers can now include their 94x employment tax returns when electronically filing, using
Form 8453-EMP, Employment Tax Declaration for an IRS e-file Return.
Note: The Department of the Treasury and the IRS issued regulations that reduced the 250-return eFile threshold. T.D. 9972 lowered the e-File threshold to 10 (calculated by aggregating all information
returns).
1.5
Communicating with IRS
The IRS e-Help Desk assists in support of MeF software and communication testing for corporate,
partnership, estates and trusts, employment, excise, and tax-exempt returns throughout the filing
6
season. The e-Help Desk also assists with IRS e-File application processes. Contact the e-Help Desk at
1-866-255-0654 or, if outside the U.S. and U.S. Territories, 1-512-416-7750. You may also contact the
e-Help Desk with comments or suggestions regarding Publication 4163, or if you have technical
questions regarding the e-Filing of forms.
1.5.1
MeF Status Page
The Modernized e-File (MeF) status page provides information on:
■
Current system status including Production and ATS
■
System maintenance, and
■
Unplanned system interruptions and processing delays.
MeF uses QuickAlerts, an IRS email service, to distribute information quickly to subscribers. This service
keeps tax professionals up to date on MeF issues throughout the year.
The subject line of QuickAlerts will usually identify targeted providers, as well as taxpayer types.
Subscribers receive communications about issues like processing delays, program updates, and early
notification of seminars and conferences. New subscribers may sign up through the subscription page
link located on the QuickAlerts: Email updates on IRS e-filing systems.
For additional information and assistance on MeF and forms and publications, refer to Table 1–1.
TABLE 1–1: MeF INFORMATION
Topic
Service
Phone Number
Electronic Funds
Withdrawal (Direct
Debit) Payments
Check the status of payments or cancelled deferred
payments. Visit the Pay taxes by electronic funds
withdrawal page for more information.
1-888-353-4537
Publications and Tax
Forms
Obtain IRS publications and tax forms by phone or go to
the Forms, instructions and publications page.
Obtain draft versions of IRS tax forms and instructions
on the Draft tax forms page.
1-800-829-3676
Business and
Specialty Tax Help
Request IRS Tax Assistance for corporate, partnership,
tax exempt, employment, or excise returns.
1-800-829-4933
1.5.2
Helpful Publications and Information
Use any of the following methods to access publications and information:
Access the Telephone assistance contacts for business customers page
Access the Forms, instructions and publications page
7
Access the Modernized e-File (MeF) user guides & publications
Search on IRS.gov “Search” box Access the links in Table 1–2:
TABLE 1–2: HELPFUL PUBLICATIONS AND INFORMATION
Process
ID.me Registration
Provider Option
Publication Description and Link
All
E-Services requires users to register or sign in
with ID.me: an account created, maintained,
and secured by a private provider.
To complete this process, go to the e-Services
page and select the link for the family of
products you want to access (for example, eFile Provider Services or Transcript Delivery
System (TDS)), then select the appropriate
Application/Product and follow the online
guidance.
Creating an IRS e-File
Application
EROs, Transmitters,
Software
Developers, Online
Providers, ISPs and
Reporting Agents
Publication 3112, IRS e-File Application &
Participation provides information on how to
create an IRS e-File application. Successful
completion provides an EFIN and ETIN
necessary to originate and transmit returns to
IRS.
Large Taxpayers
Section 5, IRS e-File for Large Taxpayers
Filing Their Own Corporate Income Tax
Return, provides information on how to create
an IRS e-File application specific to Large
Taxpayers. Successful completion provides an
EFIN and ETIN necessary to originate and
transmit returns to IRS.
Current Known e-File Issues
and Solutions
Software
Developers and
Transmitters
Known issues and solutions contains
temporary workarounds for known issues for each
tax year, posted by form.
Assurance Testing System
(ATS) Testing
All
Publication 5078, Assurance Testing System
(ATS) Guidelines for Modernized e-File (MeF)
Business Submissions, contains testing
information for Corporations, Partnerships,
Estates and Trusts, Employment, Excise, and
Tax Exempt returns. Test Scenarios can be
found on the Modernized e-File (MeF)
Assurance Testing System (ATS).
Technical Information
Software
Developers and
Transmitters
Publication 4164, Modernized e-File (MeF)
Guide for Software Developers and Transmitters
contains communications, procedures,
transmission formats, Business Rules, and
validation procedures for returns e- Filed through
MeF.
8
Process
Provider Option
Publication Description and Link
EROs, Software
Developers, and
Transmitters
Each form family’s Schemas and Business
Rules page on IRS.gov contains a list of all
attachments, forms and schedules that can be
filed for each tax year. Note: Schemas and
Business Rules are now only available
through the Secure Object Repository.
Attachments to Employment
Tax returns: Form 940, 941,
941-X, 943, 943-X, 944, 945,
and 945-X
EROs, Reporting
Agents, Software
Developers, and
Transmitters
Each form family’s Schemas and Business
Rules page on IRS.gov contains a list of all
attachments, forms and schedules that can be
filed for each tax year. Note: Schemas and
Business Rules are now only available through
the Secure Object Repository.
Attachments to Withholding
Tax returns: Form 1042
EROs, Reporting
Agents, Software
Developers, and
Transmitters
Each form family’s Schemas and Business
Rules page on IRS.gov contains a list of all
attachments, forms and schedules that can be
filed for each tax year. Note: Schemas and
Business Rules are now only available through
the Secure Object Repository.
Attachments to:
Unique Tax Returns: Form
720/2290/8849
Exempt Organization and
Other Tax Exempt Entity
Returns: Form 990/990EZ/990- PF/990-T/1120POL/4720/5227/5330/8038CP
Estate and Gift Tax
Returns: Form 709/709-NA
Estate and Trust Tax
Returns: Form 1041
Partnership Tax Returns:
Form 1065
Corporate Tax Returns:
Form 1120/1120-F/1120H/1120-L/1120-PC/1120REIT/1120RIC/1120-S
Application for Tentative
Refund:
Form 1139
1.6
Overview and Benefits of MeF
The MeF system provides XML formatting and standardized transmission methods for e-Filed returns.
IRS works regularly with stakeholders, including accounting firms, practitioners, Software Developers,
and the states to identify and resolve issues with MeF returns and downstream processing.
9
MeF also provides:
■
More explicit error conditions: Plain English explanations in the Acknowledgement File
pinpoint the location of the error(s) in the return and provide complete information
■
Faster acknowledgements: Transmissions are processed upon receipt, and
acknowledgments are returned in near real-time
■
Integrated refund and payment options: Refunds can be electronically deposited in bank
accounts, or balance due payments can be electronically withdrawn from bank accounts.
Payments are subject to limitations of the Federal Tax Deposit Rules found in Publication
3151, The ABCs of Federal Tax Deposits, and Publication 3151A, The ABCs of Federal
Tax Deposits (Resource Guide)
■
The capability to attach supporting forms and schedules: Form 709, 709-NA, 720, 940,
941, 941-X, 943, 943-X, 944, 94x Online Signature PIN Registration, 945, 945-X, 990, 990EZ, 990-N, 990-PF, 990-T, 1041, 1042, 1065, 1120, 1120-F, 1120-H, 1120-L, 1120-PC,
1120-REIT, 1120-RIC, 1120-S, 1120-POL, 1139, 2290, 4720, 5227, 5330, 7004, 8038-CP,
8868, 8849, and their supporting forms and schedules can be e-Filed in MeF. See each
form family’s Schemas and Business Rules page at IRS.gov for tax year accepted forms
and schedules. Schemas and Business Rules are now only available through the Secure
Object Repository.
■
24/7 transmissions: MeF allows Transmitters to send data to the IRS year-round, except for
a short cutover period at the end of the calendar year
■
A paperless process: Taxpayers using a third-party practitioner can use the Practitioner
Personal Identification Number (PIN) option: see Section 3.6, Signing an Electronic Return
■
Signing an Electronic Return: Form 8453-CORP, 8453-EMP, 8453-EX, 8453-FE, 8453PE, 8453-TE, 8453-TR, and 8453-WH can be printed and signed by the Corporate Officer,
Principal or Fiduciary, and (when applicable) the ERO or Paid Preparer. Then the form can
be scanned and attached to the return as a Portable Document Format (PDF) file. Form
8655 is used by Reporting Agents to sign and file certain returns electronically. All other
attachments for which XML Schemas have not been developed can be attached as PDF
files, and
■
Support for filing prior-year returns: MeF can process the current and two previous years
of returns. For PY2026, taxpayers can e-File returns for TY2025, 2024, 2023, and some
TY2026 returns.
1.7
New for Processing Year
1.7.1
Forms
Beginning in PY2026, new XML forms include:
■
1120-L (Mid-year 2026)
■
1120-PC (Mid-year 2026)
■
1120-REIT
■
1120-RIC
10
■
1139
■
7217
■
8911 Schedule A
■
8933 Schedule A
■
8933 Schedule B
■
8933 Schedule C
■
8933 Schedule D
■
8933 Schedule E
■
8933 Schedule F
No longer available in XML forms include:
■
940-PR
■
941-PR
■
941-SS
■
943-PR
1.7.2
Schema Updates
There are several schema updates every year. These updates are relayed via e-Services Secure Object
Repository (SOR) distribution and Quick Alerts. Please Subscribe to Quick Alerts and review schema
distributions routinely.
1.8
Forms for Processing Year 2026
MeF can process all the following parent forms in XML. Check IRS.gov for the exact date MeF will begin
processing. Visit Modernized e-File (MeF) forms for a list of form types that can be e-filed through the
MeF platform. A complete listing of forms, including new forms, MeF accepts can be found at
Modernized e-File (MeF) schemas and business rules. Schemas and Business Rules are now only
available through the Secure Object Repository.
1.8.1
Withholding Tax Returns
■
1.8.2
Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons.
Corporation Returns
■
Form 1120, U.S. Corporation Income Tax Return
■
Form 1120-F, U.S. Income Tax Return of a Foreign Corporation
■
Form 1120-H, U.S. Income Tax Return for Homeowners Associations
■
Form 1120-L, U.S. Life Insurance Company Income Tax Return
■
Form 1120-PC, U.S. Property and Casualty Insurance Company Income Tax Return
11
■
Form 1120-REIT, U.S. Income Tax Return for Real Estate Investment Trusts
■
Form 1120-RIC, U.S. Income Tax Return For Regulated Investment Companies
■
Form 1120-S, U.S. Income Tax Return for an S Corporation
■
Form 1139, Corporation Application for Tentative Refund
1.8.3
Employment Tax Returns
■
Form 94x Online Signature PIN Registration
■
Form 940, Employer’s Annual Federal Unemployment (FUTA) Tax Return
■
Form 941, Employer’s QUARTERLY Federal Tax Return
■
Form 941-X, Adjusted Employer's Quarterly Federal Tax Return or Claim for Refund
■
Form 943, Employer’s Annual Federal Tax Return for Agricultural Employees
■
Form 943-X, Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or
Claim for Refund
■
Form 944, Employer’s ANNUAL Federal Tax Return
■
Form 945, Annual Return of Withheld Federal Income Tax
■
Form 945-X, Adjusted Annual Return of Withheld Federal Income Tax or Claim for Refund
1.8.4
Estate and Trust Returns
■
1.8.5
Form 1041, U.S. Income Tax Return for Estates and Trusts
Excise Tax and e-Filing Compliance Returns (ETEC)
■
Form 720, Quarterly Federal Excise Tax Return
■
Form 2290, Heavy Highway Vehicle Use Tax Return
■
Form 8849, Claim for Refund of Excise Taxes (All Schedules available)
1.8.6
Extension Applications
■
Form 7004, Application for Automatic Extension of Time To File Certain Business Income
Tax, Information, and Other Returns
■
Form 8868, Application for Extension of Time To File an Exempt Organization Return
1.8.7
Partnership Return
■
1.8.8
Form 1065, U.S. Return of Partnership Income
Tax Exempt/Government Entity (TEGE) Returns
■
Form 990, Return of Organization Exempt From Income Tax
■
Form 990-EZ, Short Form Return of Organization Exempt From Income Tax
■
Form 990-N, Electronic Notice (e-Postcard) for Tax-Exempt Organizations Not Required To
File Form 990 or 990-EZ
12
■
Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Trust Treated as Private
Foundation
■
Form 990-T, Exempt Organization Business Income Tax Return (and proxy tax under
section 6033(e)
■
Form 1120-POL, U.S. Income Tax Return for Certain Political Organizations
■
Form 4720, Return for Certain Excise Taxes Under Chapters 41 and 42 of the Internal
Revenue Code
■
Form 5227, Split-Interest Trust Information Return
■
Form 5330, Return of Excise Taxes Related to Employee Benefit Plans
■
Form 8038-CP, Return for Credit Payments to Issuers of Qualified Bonds
1.8.9
1.9
Estate and Gift Returns
■
Form 709
■
Form 709-NA
Preparer Tax Identification Number (PTIN) Procedures
All paid preparers and enrolled agents must have a PTIN before preparing returns. All PTINs expire on
December 31 of each year. PTIN renewal open season begins approximately October 16 each year.
Additional information on the PTIN requirements for tax return preparers can be found on IRS.gov.
1.10 Responsible Party
Any entity with an Employer Identification Number (EIN) is required to report a change in its responsible
party within 60 days of the change. Use Form 8822-B, Change of Address or Responsible Party –
Business, to notify the Internal Revenue Service (IRS) when the identity of your responsible party has
changed. Also, any entities that change the identity of their responsible party must file Form 8822-B,
whether or not they are engaged in a trade or business. It is critical that the IRS have accurate
Responsible Party information in cases of identity theft or other fraud issues related to EINs or business
accounts.
To provide taxpayers digital avenues to submit information to the IRS, Form 8822-B can be attached as
a binary attachment with a tax return filing to update the identity of the responsible party. Form 8822-B
should be attached as a PDF with description “Form 8822-B” and ‘Form8822BAttachedInd’ must be
checked in the return. Failure to mark tax returns correctly will generate an Alert, business rule R0000232.
Do not attach Form 8822-B for a change of address with a tax return filing. The address of record will be
updated when we process a tax return with a new address or when the United States Postal Service
notifies the IRS of a change of address. Form 8822-B can be mailed to notify the IRS if there has been
a change to the business mailing address, business location, or the identity of the responsible party
13
outside of the tax return filing process. Please visit Responsible parties and nominees for more
information.
1.11 Tax Relief in Disaster Situations
Special tax provisions may help businesses recover financially from the impact of disasters. For
additional information, please access Disaster assistance and emergency relief for individuals and
businesses.
1.12 The Requirement to E-File
Certain corporations, partnerships, employment tax, and tax-exempt organizations are required to e-File.
The Department of the Treasury issues regulations requiring certain entities to e-File. Complete
regulations and the history of the requirement to e-File can be found on IRS.gov. Forms 1120, 1120-S,
1120-F: The Department of the Treasury and the IRS issued regulations that reduced the 250-return eFile threshold. T.D. 9972 lowered the e-File threshold to 10 (calculated by aggregating all information
returns).
1.12.1 Large Business and International (LB&I) Corporations
1.12.1.1 Form 1120-F Foreign Corporations
T.D. 9363 provides authorization to extend the requirement to e-File for certain corporations, including
Form 1120-F. Be sure to check IRS.gov for the latest information on the requirement to e-File this form.
1.12.2 Employment Tax Returns
1.12.2.1 Forms 94x filers
Approved Certified Professional Employer Organizations (CPEOs) are required to e-File Form 940,
941, and 943 (with required schedules, including Schedule R, Allocation Schedule for Aggregate Filers),
unless granted a waiver. The CPEO program is voluntary; a person that does not wish to e-File these
forms is not obligated to obtain CPEO certification. However, once CPEO certification is obtained, the
consequence of any failure to e-File these forms and associated schedules is potential suspension or
revocation of CPEO certification. For additional information on CPEOs and how to request a waiver
from e-Filing requirements, go to Voluntary certification program for professional employer
organizations (CPEOs) and Rev. Proc. 2017-14.
1.12.3 Estates and Trusts
Any tax preparer who anticipates filing 11 or more Form 1041 during a calendar year must use IRS eFile. Section 6011(e)(3) of the Internal Revenue Code, which requires specified tax return preparers to
e-File certain federal income tax returns they prepare and file for individuals, trusts, or estates. Final
Regulations provide further guidance on this requirement. See T.D. 9518. See also Modernized e-File
(MeF) program information on IRS.gov.
14
1.12.4 Excise Tax Returns
Any taxpayer who files a Form 2290, with 25 or more vehicles for any taxable period, must file
electronically.
1.12.5 Partnerships
Treasury Regulations Section 301.6011-3, updated by T.D. 9972, requires partnerships to file Form
1065 and related forms and schedules electronically if they file 10 or more returns of any type during the
tax year. Partnerships with more than 100 partners are required to file Form 1065, Schedules K-1, and
other related forms and schedules electronically. E-Filed returns must be prepared in accordance with
revenue procedures or publications.
1.12.6 Tax Exempt/Government Entities (TEGE)
Forms 990, 990-EZ, 990-PF, 990-T, and 4720 filed by a private foundation as part of the Form 990-PF,
must be filed electronically as a result of the Taxpayer First Act of 2020 (P.L. 116-25, Section 3101).
In addition, Forms 4720 (not filed by a private foundation), 1120-POL, 5227, 5330, and 8038-CP, must be
filed electronically as a result of the Taxpayer First Act of 2020 (P.L. 116-25, Section 2301), that
authorized Treasury and the IRS to issue regulations that require electronic filing if the organization files
10 or more returns for a calendar year. Under the regulations found in T.D. 9972, taxpayers who are
required to file at least 10 returns of any type during the calendar year must file electronically. Generally,
the regulation applies after 2023.
The e-Filing requirement does not apply to Form 8868, Application for Extension of Time To File an Exempt
Organization Return; it can be filed electronically or in paper format.
Annual Electronic Filing Requirement for Small Exempt Organizations, Form 990-N (e-Postcard): Most
small tax-exempt organizations, whose annual gross receipts are normally $50,000 or less, are required
to e-File 990-N, unless they choose to file a complete Form 990 or 990-EZ.
1.12.7 Withholding Tax Returns
IRS notice (REG–102951–16) requires e-Filing Form 1042, Annual Withholding Tax Return for U.S.
Source Income of Foreign Persons, for certain withholding agents meeting specified criteria within the
regulations. Visit About Form 1042, Annual Withholding Tax Return for U.S. Source Income of
Foreign Persons for more information.
15
2
MeF Rules and Requirements
2.1
Participating in the IRS e-File Program
To apply for IRS e-File, you must first register with e-Services. Follow guidance in Section 5.4.1,
Register with e-Services.
Applications to become an IRS e-File Provider must be submitted online.
Complete an online IRS e-File application for the business location once registered. Section 1.4,
Authorized IRS e-File Providers, and Publication 3112, IRS e-file Application & Participation, explains
the types of provider options, as well as the roles and responsibilities of being a Provider.
Note: Software Developers with no other provider options (ERO, Transmitter, and so on) are not
required to undergo suitability.
We recommend registration and IRS e-File Application completion at least 45 days before e-Filing
returns. At least two Responsible Officials should be assigned for back-up purposes.
All providers must designate one or more representatives on the IRS e-File application as their MeF
Internet Transmitter, Internet Filing Application (IFA), or MeF System Enroller, Application-toApplication (A2A) to transmit directly to IRS.
2.2
Maintaining Your IRS e-File Application
Update your IRS e-File application to remove any Principal, Responsible Official, or Delegated User who
no longer works with your organization or no longer is assigned the designated responsibility on the
application.
Ensure mailing and business addresses, phone numbers, and other data are current to avoid ETIN/EFIN
disablement.
ID.me Registration: you must have an active ID.me account to maintain your IRS e-File application.
2.3
Adherence to MeF Rules
All Providers of corporate income, tax-exempt organization, excise, partnership, estate and trust, and
employment returns must adhere to IRS e-File rules and requirements. Some are specific to the
activities performed by the Provider and are included in this publication. These rules do not apply to
Software Developers who do not engage in any IRS e-File activity other than software development,
such as transmitting returns. While not all-inclusive, authorized IRS e-File Providers requirements are
to:
■
Maintain an acceptable cumulative error or reject rate
■
Adhere to the requirements for ensuring tax returns are properly signed
16
2.4
■
Include the ERO’s EFIN as the return EFIN for returns the ERO submits to an ISP or
Transmitter
■
Include the ISP’s EFIN in the designated ISP field in the electronic return record, and
■
Submit an electronic return to the IRS with information identical to the information provided to
the taxpayer.
Protecting Taxpayer Information: Gramm-Leach-Bliley
Act of 1999 and Federal Trade Commission Rules
Title V of the Gramm-Leach-Bliley Act (GLB Act) of 1999 established the policy stating that “financial
institutions” have an obligation to respect the privacy of and protect the security and confidentiality of their
customers’ nonpublic personal information. Financial institutions are defined in GLB Act—15 USC
Subchapter II, as “any institution engaged in the business of providing financial services to customers who
maintain a credit, deposit, trust, or other financial account or relationship with the institution,” and are
significantly engaged in financial activities. Financial institutions include tax preparation firms as well as their
affiliates. Refer to 16 CFR 313.2 and 313.3 for more information on the definition of financial institutions.
The GLB Act directed the Federal Trade Commission (FTC) to establish the Financial Privacy Rule and
the Safeguards Rule. The Financial Privacy Rule requires companies to give consumers privacy notices
explaining the institutions' information-sharing practices. In turn, consumers have the right to limit some—
but not all—sharing of their information. The Safeguards Rule requires financial institutions under FTC
jurisdiction to have measures in place, such as a written information security plan, to keep customer
information secure. The Safeguards Rule also applies to recipients of and service providers to financial
institutions. Thus, tax preparation firms that collect nonpublic personal information from customers have
an obligation to make sure their service providers safeguard the information.
FTC advises, “The Financial Privacy Rule does not supersede the restrictions in Section 7216. The GLB
Act and the Agencies' implementing regulations do not authorize a ‘financial institution’ to disclose
nonpublic personal information in a way that is prohibited by some other law. Therefore, you [financial
institutions] may not avoid the restrictions of Section 7216 by providing customers with an opt-out notice
and a reasonable opportunity to opt out.”
The GLB Act, the Financial Privacy Rule, and the Safeguards Rule cover volunteer tax assistance
services. The Financial Privacy Rule does not apply to businesses such as Payroll Service Providers
whose customers are other businesses and not individual consumers.
For additional information please visit the Federal Trade Commission website where you can find
documents, guidance, and useful information about the GLB Act.
2.5
Safeguarding MeF Data from Fraud and Abuse
2.5.1
Safeguarding Taxpayer Information
IRS Publication 4557, Safeguarding Taxpayer Data: A Guide for Your Business provides guidance on
federal and state information security laws and regulations, as well as industry standards and best
17
practices. Providers should read this publication to ensure they are handling taxpayer data in the manner
prescribed by law. If you have any comments, please send an email to Safeguard.data.tp@IRS.gov.
2.5.2
Safeguarding Against Fraud and Abuse
A potentially abusive return is one the taxpayer is required to file but contains inaccurate information that
may lead to an understatement of a liability, or the overstatement of a credit resulting in a refund, to which
the taxpayer may not be entitled. Safeguarding of IRS e-File from fraud and abuse is the shared
responsibility of the IRS and Providers.
Each Principal, Responsible Official, and Delegated User is accountable for ensuring IRS e-File rules and
requirements are followed. Providers involved with fraud and abuse may be suspended or expelled from
the IRS e-File program, assessed civil and preparer penalties, or subject to legal action.
To learn about the integrity of MeF data and security during transmission of MeF returns visit Security
during transmission of MeF returns using the internet.
2.6
Disclosure of Tax Return Information
Under 26 CFR 301.7216, disclosure of tax return information among Providers for the purpose of
preparing a tax return is permissible. For example, an ERO may pass on tax return information to an
ISP or Transmitter for the purpose of having an electronic return formatted and transmitted to the IRS.
However, if the tax return information is disclosed or used in any other way, an ISP or Transmitter may
be subject to penalties described in 301.7216 and Internal Revenue Code (IRC) 6713 for unauthorized
disclosure or use of tax return information.
2.7
Submitting a Timely-Filed Electronic Tax Return
All due dates for filing paper income tax returns apply to e-Filed returns. All Providers must ensure
returns, or applications for extensions, are timely processed. See Section 3.28, Electronic Postmarks for
information.
The IRS must acknowledge the electronic portion of the return as “accepted” before an e-Filed return is
considered filed. To be accepted, all e-Filed returns must have a signature, including:
■
An attached PDF signature document (Form 8453 series)
■
The Practitioner PIN method (Form 8879 series)
■
The Reporting Agent PIN method (94x family, Form 8655), or
■
The 94x Online Signature PIN Method.
See Section 3.6, Signing an Electronic Return for more information.
Transmitters may provide electronic postmarks to taxpayers if requirements in Section 3.28, Electronic
Postmark, are adhered. The receipt of an electronic postmark provides taxpayers with confidence of a
timely filing. All requirements for signing the return, as well as resubmitting a rejected, timely filed return,
must be adhered for the electronic postmark to be considered the date of filing.
18
2.8
Preparer Penalties
Preparer penalties may be asserted against an individual or firm meeting the definition of an income tax
preparer under IRC 7701(a)(36) and IRC 301.7701-15. Preparer penalties asserted under appropriate
circumstances include, but are not limited to, those found in IRC 6694, 6695, and 6713.
Under IRC 301.7701-15(d), Providers are not income tax return preparers for the purpose of assessing
most preparer penalties, as long as their services are limited to “typing, reproduction, or other mechanical
assistance in the preparation of a return or claim for refund.” If an ERO, ISP, Transmitter, or the tax
preparation product of a Software Developer alters the return information in a non-substantive way, this
alteration will be considered under the “mechanical assistance” exception described in IRC 301.770115(d).
A non-substantive change is a correction or change limited to a transposition error, misplaced entry,
spelling error, or arithmetic correction.
If an ERO, ISP, Transmitter, or the tax preparation product of a Software Developer alters the return in a
way that does not come under the “mechanical assistance” exception, the Provider may be considered
“income preparers” for purposes of asserting income tax return preparer penalties. See IRC 301.770115; Rev. Rul. 85-189, 1985-2 C.B. 341 which describes a situation in which the Software Developer was
determined to be an income tax return preparer and subjected to preparer penalties.
The IRS reserves the right to assert all appropriate preparer and non-preparer penalties against a
Provider as warranted. For further information about rules for tax preparers who are authorized to e-File,
see Publication 3112, IRS e-file Application & Participation.
2.9
Paperwork Reduction Act Notice
The information contained in this publication has been reviewed and approved by the Office of
Management and Budget in accordance with the Paperwork Reduction Act (44 U.S.C. 3507) under
control number 1545-1708.
An agency may not conduct or sponsor—and a person is not required to respond to—a collection of
information unless it displays a valid control number. Books or records relating to a collection of
information must be retained as long as their contents may become material in the administration of
internal revenue law. Generally, tax returns and tax return information are confidential, as required by 26
U.S.C. 6103.
This information is required to implement IRS e-File and to enable taxpayers to file their corporate,
partnership, excise, estate and trust, employment, and tax-exempt organization income tax returns
electronically. It’s used to ensure taxpayers receive accurate and essential information regarding the
filing of their electronic returns and to identify the persons involved in the return filing. The collection of
information is required to retain the benefit of participating in IRS e-File. The likely respondents are
business or other for-profit institutions.
19
2.10 Provider Responsibilities in Obtaining, Handling, and
Processing Return Information
See Section 5, IRS e-File for Large Taxpayers Filing Their Own Corporate Income Tax Return, for more
information. For purposes of electronic filing, the IRS defines a Large Taxpayer as a business or other entity
(excluding partnerships) with assets of $10 million or more, or a partnership with more than 100 partners
(asset criteria does not apply to partnerships), which originates the electronic submission of its own return(s).
2.10.1 Making Substantive Changes to the Return
An ERO who chooses to originate returns collected, but not prepared, becomes an “income tax return
preparer” when, as a result of entering the data, discovers errors on the return that require substantive
changes and then makes the changes to correct those errors. A non-substantive change is a correction
limited to a transposition error, misplaced entry, spelling error, or arithmetic correction. The IRS considers
all other changes substantive. As such, the ERO may be required to sign the tax return as the preparer.
A substantive change is one in which the “Total Income” amount differs by more than $150 or the
“Taxable Income” amount differs by more than $100. If the electronic return data on a corporate income
tax return is changed after the taxpayer signed the jurat, the taxpayer must sign a new Form 8453, as
applicable to the form type.
2.10.2 Providing a Copy of the Return to the Taxpayer
An ERO is required to submit an electronic return to the IRS with information identical to that provided by
the taxpayer and provide a complete copy to the taxpayer. The copy may be in any media acceptable to
both the taxpayer and the Provider. A complete copy of a taxpayer's return consists of the electronic
portion of the return, including schedules, forms, PDF attachments, and jurats (or forms with disclosure
text/language) filed with the IRS. It must include all information submitted to the IRS and show all
material filed with the return. It doesn’t need the taxpayer identification number of the Paid Preparer. The
electronic portion of the return can be contained on a replica of an official or unofficial form. On an
unofficial form, data entries must reference the line numbers or descriptions of an official form.
The taxpayer should be advised to retain a complete copy of the return and any supporting information.
It is recommended to retain this information for a minimum of three years from the due date or extended
due date of the tax return. This corresponds to the Statute of Limitations for that tax period, which is
generally three years from the date the tax return is filed.
20
3
MeF Information Applicable to All Form Types
3.1
Preparing Your Return
Ensure the software has all forms and schedules necessary to file. Not all software providers support all
forms and schedules. It is the taxpayer’s responsibility to verify software capabilities, including the ability
to file amended tax returns and short period returns.
Find Software Developers who have passed ATS on the Approved IRS Modernized e-File (MeF) for
business providers page.
3.2
Validating Your Return
Validating an e-File return involves running the diagnostics built into the software used to prepare a
return. IRS provides Software Developers all the Business Rules and XML Schema requirements needed
for each form and schedule.
Schemas and Business Rules are distributed through SOR Mailbox. To access, have an active eServices account and be listed on an e-File application with the provider option of Software Developer
or State Government Agency. The role must be Principal, Responsible Official, or Delegated User with
MeF authorities (MeF System Enroller or MeF Internet Transmitter). These mailbox messages are
purged after 60 days: download as soon as possible. Instructions to access the Secure Object
Repository (SOR) mailbox were created for users.
To ensure the electronic return is complete and contains all required information, please follow the steps
below:
1. Prepare the return using IRS-approved software that has all forms and schedules necessary
to file.
2. Check/validate the return to make sure it includes all forms, schedules, and attachments
required.
3. Check/validate the return to make sure IRS will accept it.
4. Receive proper authorization to e-File.
5. Transmit.
When transmitted to IRS, each of the XML Schema requirements and Business Rules are checked.
Without errors, the return will be accepted. If the return fails any Business Rules or Schema
requirements, the Transmitter receives an acknowledgement from the IRS with error description(s).
Transmitters must notify their clients of the rejection.
3.3
Return/Extension Due Date Tables
Links to the return due date and extended due date tables for each tax year can be found in each form
family’s tax year Modernized e-File (MeF) schemas and business rules page on IRS.gov.
21
3.4
Short Period Returns for Corporate, Partnership, Estate
and Trust, and Exempt Organizations Tax Returns
MeF accepts short period corporate, partnership, estate and trust, and exempt organizations tax returns.
3.4.1
Current Year Software is Available
When a taxpayer needs to file a short period return, and the current year software is available, ensure the
Tax Year in the Return Manifest and Return Header reflect the Tax Year of the Schemas being used.
Enter the actual Beginning and Ending Date of the short period return: for example, 11/01/2025–
01/31/2026.
When a short period exempt organization’s return is filed because the organization is new and is filing
their first return, ensure the "Initial Return" box is checked.
When a short period exempt organization’s return is filed because the organization is going out of
business and is filing their last return, ensure the "Final Return" or Terminated Return" box is checked.
When a short period exempt organizations return is filed, because the organization is changing their
accounting period, the return must include change of accounting and the reason for the change. Ensure
the attributes "accountingPeriodChangeCd" with the enumeration "Change Of Accounting Period" and
"accountingPeriodChangeApprvCd" are included. The two valid reasons available for the
"accountingPeriodChangeApprvCd" attribute are "REVENUE PROCEDURE 85-58 RULES APPLY" and
"FORM 1128 WAS APPROVED".
Note: Change of accounting applies to Forms 990, 990-EZ, 990-PF and 990-T.
3.4.2
Current Year Software is Not Available
A taxpayer may need to file a short period return before their software is ready for the next tax year. For
instance, at the beginning of calendar year 2026, a taxpayer may need to file a short period TY2026
return with Tax Period Beginning Date 01/01/2026 and Tax Period Ending Date 01/31/2026. Such a
return would normally be filed on TY2026 software, but in this scenario, the TY2026 software may have
not been developed.
In this case, the taxpayer may use TY2025 software. Ensure the Tax Year in the Return Manifest and
Return Header reflect the Tax Year of the TY2025 Schema, and then enter the actual Beginning and
Ending Dates of the short period return (for example, 01/01/2026 - 01/31/2026). The return must reflect
the laws applicable to the TY2026 return even though the Schema being used is TY2025 Schema.
When a short period corporate return is filed, regulations may require the taxpayer to attach Form 1128,
Application to Adopt, Change, or Retain a Tax Year. Provide an explanation of why the short period
return is being filed and cite the applicable revenue procedure.
22
Note: Refer to Section 3.4.1, Current Year Software Is Available, if current year software is not
available at the time of filing. Once current year TY2026 software becomes available, it must be used to
prepare short period TY2026 returns.
If Form 1128 is used, attach it to the top-level of the return as a PDF file and describe it as “Form 1128
for Short Period Return.”
If a revenue procedure is required to be cited on the tax return, then the Schema provides the ability to
indicate “Pursuant to Rev. Proc. 2006-45” or “Pursuant to Rev. Proc. 2006-46.”
To prevent processing delays, a number of indicators have been added to Form 1041, 1120, 1120-S, and
1120-F Schemas, which include a list of valid reasons that should be used to explain why a short period
return is being filed. The indicators are listed in Table 3–1.
TABLE 3–1: SHORT PERIOD RETURN INDICATORS
Schema
Indicator
1041
ShortPeriodReason1041Ind
1120
ShortPeriodReasonCd
1120-F
ShortPeriodReasonCd
1120-S
ShortPeriodReasonCd
If the short period return reason is not listed, use the General Dependency to indicate the reason a short
period return is being filed.
The General Dependency may be submitted in the General Dependency XML document or in a PDF file.
Provide the regulatory citation and explanation in the General Dependency PDF file with the description
"Short Period Return Explanation."
Note: The values transmitted in the return must be labeled precisely using one of the following values.
Failure to name these items exactly as shown will cause the return to reject with a Schema error.
3.4.3
Valid Reasons for Form 1041 Short Period Returns
■
Form 1128 attached as a PDF
■
IRS granted change in tax period
■
Trust is changing tax period under IRC Reg. 1.442.1(c)
■
Rev. Proc. 76-10
■
Rev. Proc. 85-58
■
Rev. Proc. 87-32
■
Rev. Proc. 2003-38
■
Rev. Proc. 2006-46
23
■
IRS Regulation 1.502-76
■
Section 806 of Tax Reform Act of 1986
■
Tax Period month changing to 12
3.4.4
Valid Reasons for Form 1120 or 1120-F Short Period Returns
■
National Office Grant Letter
■
Filed under Rev. Proc. 2006-45 or 2006-46
■
Notation referring to Section 898 (c)((1) A)
■
Election Change in taxable year under Section 898 (c)(2)
■
Section 1398 Election
■
Second Short Year after Section 1398 Election
■
Section 444 Election Terminated
3.4.5
3.4.6
Valid Reasons for Form 1120-S Short Period Returns
■
National Office Grant Letter
■
Filed Under Rev. Proc. 2006-46
■
S Election termination or revocation is checked
■
Statement on Qualifying Disposition under Reg. 1.1368-1(g)(2)(i)
■
Statement on Termination of Shareholders Interest under Reg. 1377(a)(2) and 1.1377-(1)b
■
Statement referring to S Election and taxpayer is changing to 12/31 calendar year end
■
Statement the S corporation is coming out of consolidation
■
Statement the corporation is a qualified sub chapter S subsidiary
■
Section 444
■
1120-S, Box A contains a date which matches the Tax Period Begin Date
■
Section 1398 Election
■
Second Short Year after Section 1398 Election
Form 1065 Technical Termination Returns
Returns should be prepared for the appropriate tax period, reflecting the respective partnership interests
during that time. The final return, for a period prior to the change in partner interest, should have
“Technical Termination” and “Final Return” checkbox marked. A second return will also be filed to reflect
new partnership interests and should have “Technical Termination” and “Initial Return” checkbox
marked. For more information, please see Form 1065 instructions.
3.5
Superseding and Amended Returns
The MeF system processes both superseding and amended returns for Form 1041, 1042, 1120, 1120-S,
1120-F, and 1065.
24
MeF processes only amended returns for Form 940, 941-X, 943-X, 945-X, 990, 990-EZ, 990-PF, 990-T,
1120-POL, 4720, 5227, 5330, 8038-CP.
The table below indicates the form types for which superseding and amended returns can be processed
through MeF:
A=amended return, S=superseding return
*= Form 944-X is not eligible to be e-filed.
TABLE 3–2: PROCESSED SUPERSEDING AND AMENDED RETURNS
Tax
Year
990- T
1041
1042
1065
1120/
S/F
A
A
A/S
A/S
A/S
A*
A
A
A/S
A/S
A*
A
A
A/S
A/S
709
94x
990
709-NA Series Series
2023
2024
2025
A
2026
1120-L/
PC/
REIT/
RIC
2290
4720
5227
5330
8038CP
A/S
A
A
A
A
A
A/S
A/S
A
A
A
A
A
A/S
A/S
A
A
A
A
A
A/S
A*
A
If the taxpayer is required to file their original return electronically, then they must also e-File their
amended and superseding returns. A taxpayer must receive an approved waiver to file those tax years
on paper. More information about requesting a waiver can be obtained by contacting the MeF Helpdesk
at 1- 866-255-0654 or at IRS.gov.
Tax Year 2022 and prior returns cannot be filed electronically after December 31, 2025. They must be
filed on paper. No waiver is needed.
Note: Corporate amended returns with carryback claims may be e-Filed as long as the carryback claim
box is checked.
3.5.1
Superseding Returns
A superseding return is filed subsequent to the original return but within the filing period of that tax year,
including extensions. A superseding return must be a complete XML filing of the entire return, with all
required forms, schedules, and attachments (XML or PDF, if applicable).
Note: A “Superseding Return” checkbox is available on certain MeF business returns; however, this
checkbox is not available on their paper counterparts.
25
Access Amended and superseding corporate returns on IRS.gov for more information. For
partnership returns: Guidance for amended partnership returns.
To file a superseding Form 990, 990-EZ, 990-PF, 990-T, 1120-POL, 2290, 4720, 5227, and 5330 within
the filing period (including extensions), the taxpayer should check the “Amended Return” box in the
relevant Schema. This eliminates the possibility of receiving a rejection for duplicate filing.
A taxpayer filing a superseding return for Form 1041, 1042, 1065, 1120, 1120-S, and 1120-F must select
the “Superseded Return” checkbox (designation) in the software, or the return will reject as a duplicate.
All Business Rules are enforced for e-Filing original and superseding returns.
3.5.2
Amended Returns
An amended return is filed subsequent to the original or superseding return and after the expiration of the
filing period (including extensions).
Note: An “Amended Return” checkbox is available on certain MeF business returns; however, this
checkbox may not be available on their paper counterparts.
The taxpayer should include the main form and any forms or schedules necessary to support changes
when amending Form 709, 709-NA, 940, 941-X, 943-X, 945-X, 1120, 1120-S, 1120-F and 1065 returns.
When amending Form 1041, complete the entire return and correct all appropriate lines with new
information.
■
For Form 941-X, 943-X, 945-X, 1120, 1120-S and 1120-F amended returns, only a subset
of Business Rules relevant to the corresponding original returns will be enforced. This
subset is available through the Secure Object Repository, and
■
For 709, 709-NA, 940, 1065, 1041 and 1042 amended returns, all of the Business Rules for eFiling the original returns will be enforced.
Partnerships required to file Form 8082 with their amended return:
■
Complete Form 8082 electronically and attach the “GeneralDependencySmall” to indicate if:
■
You are a Tax Matters Partner (TMP) filing an Administrative Adjustment Request (AAR)
on behalf of the passthrough entity, and you are or are not requesting a substituted
return treatment, or
■
You are an Electing Large Partnership.
Most taxpayers who e-File an amended return have previously e-Filed the original. The easiest way to eFile an amended return is to update the original and attach the required XML document (see below), as
well as any supporting explanations. The amended return must have the “Amended Return” checkbox
selected.
Amended returns require at a minimum:
■
The corrected Form 1120, 1120-S, or 1120-F return, completed in its entirety, with
“Amended Return” checkbox selected, and
26
■
All forms, schedules, and attachments that changed or support changes on the amended
Form 1120, 1120-S, or 1120-F, including any subsidiary returns (if changed) and the
information to support those changes.
■
And one of the following:
■
For Form 1120: Attach the XML Form 1120X completed through Part I, line 10 or 11 (as
applicable), and Part II with the line number of each amended item, the corrected
amount or treatment of the item, and an explanation of the reasons for each change
■
For Form 1120-S and 1120-F: Attach to the applicable amended XML form,
AmendedReturnChanges which identifies the line number of each amended item,
description, the amount on the previous return, the amount on the amended return, and
an explanation of reasons for each change
■
A signed signature document, Form 8453-CORP, or use of a Practitioner’s PIN, or
■
Appropriate forms to make a payment, request a refund, or request a credit carryover to
another year.
For Form 709, 709-NA, 990, 990-EZ, 990-PF, 990-T, 1041, 1065, 1120-POL, 2290, 4720, 5227 and 5330,
there is an “Amended Return” box in the XML Schema. For these amended returns, a subset of
Business Rules is currently not in place. In order to pass the Business Rules for these forms, complete
the entire return and all applicable fields.
An amended return for Form 720 (Form 720X) must be filed using the existing paper procedures.
For information on Form 1065 amended returns, see Guidance for amended partnership returns.
For Form 8038-CP, if the previously filed final return was a paper return, the amended return must be
filed using a paper return. If the issuer is required to file at least 10 returns during the calendar year, the
amended return must be filed using an electronic return.
Note: For Form 990, 990-EZ, 990-PF, and 990-T amended returns, the amended return box should
only be checked if an original return has been filed and accepted electronically. Checking the amended
return box, without an original e-file return already accepted, causes significant delays in the processing
of the return.
3.5.3
Form 2290 Vehicle Identification Number (VIN) Correction
For Form 2290 a Vehicle Identification Number (VIN) Correction is treated the same as an Amended
Return. If you must correct VIN(s) previously reported on an e-Filed Form 2290 due to a typographical
error, a corrected Form 2290 must be filed with the IRS. The “VIN Correction” checkbox must be
selected, and Schedule 1 must be completed using the corrected VIN(s). Use the
VINCorrectionExplanationStatement dependency to identify which VINs are being corrected from the
original e-Filed return and why.
27
3.6
Signing an Electronic Return
An authorized representative must sign an electronic return, including the ERO and/or paid preparer (if
applicable). If the electronic return does not have an appropriate signature (see below), the return will be
rejected. T.D. 9300 provides guidance on signing requirements for each return type.
MeF requires taxpayers and providers use specific signature methods for signing returns. Available
options are Practitioner PIN method using Form 8879, or the scanned Form 8453 method.
Reporting Agents should use the Reporting Agent PIN method with Form 8655. Form 94x Online e- Filers
should use the 94x Online Signature PIN method.
Reminder: The Practitioner PIN method cannot be used by a Large Taxpayer or by a taxpayer who is
filing through an Online Provider. These filers must use the Form 8453 scanned signature method as
the alternative signature.
3.6.1
Practitioner Personal Identification Number (PIN) Signature
Method— Form 8879
The Practitioner PIN option can only be used if the taxpayer uses an ERO. Follow the processes below to
sign the return electronically:
1. The ERO contacts the taxpayer and requests they choose a five-digit PIN as their electronic
signature. The taxpayer can authorize the ERO to input this in the software (by phone, fax,
and so on), or they can come to the ERO’s office and enter the PIN directly into the
software.
2. Each Form 8879 is tailored to a unique parent form (see Table 3–3). The ERO completes
and prints out the appropriate Form 8879 and includes their PIN and the taxpayer’s selfselected PIN. The ERO’s electronic signature is an 11-digit PIN. The first six positions of
the PIN are of the ERO’s EFIN, and the next five positions are numeric characters chosen
by the ERO.
Note: The ERO must sign and complete the requested information in the “Declaration of Electronic
Return Originator [ERO]” section after thoroughly reading the declaration. An ERO may authorize
members of its firm or designate employees to sign, but the ERO is still responsible for all returns
originated by its firm. EROs do not have to disclose their Employer Identification Number (EIN) or Social
Security Number (SSN) on copies provided to taxpayers.
3. If the return was prepared for a fee, the ERO’s responsibility is to identify the paid preparer in
the appropriate fields of the transmission record. The ERO should complete the Form 8879
with the information received from the taxpayer. The paid preparer should keep a copy of
the return approved and signed by the taxpayer using the Form 8879.
4. The ERO and taxpayer must retain the Form 8879 for three years from the return due date,
extended due date, or the IRS received date, whichever is later. The ERO should provide a
copy of the Form 8879 to the taxpayer and other return data as required. Do not mail these
forms to the IRS.
28
5. As the ERO completes the XML Schema return header, the following fields are required for
the Form 1120 family practitioner PIN method, or the return will be rejected: Practitioner
PIN, PIN Entered By Code, Name of Officer, Title of Officer, Taxpayer PIN/Fiduciary PIN,
and Date Signed.
Note: Form 1041 return header Schema does not include Name of Officer or Title of Officer. For the
Form 1041, the taxpayer PIN is replaced by Fiduciary PIN. Other Form families may have other specific
fields required to be completed.
Signature authorization is made on the following Form 8879 for corporate, partnership, employment,
estate or trust, tax-exempt organizations, and excise tax filers (see Table 3–3). The forms are available
for downloading on the Forms, instructions & publications page.
TABLE 3–3: PIN SIGNATURE METHOD AUTHORIZATION FORM
Form
Signature Authorization Form
709 and 709-NA
8879-EG (.pdf), E-file Authorization for Gift Tax Returns
720, 2290 and 8849
8879-EX (.pdf), IRS e-File Signature Authorization for Form 720, 2290,
and 8849
940, 941, 943, 944 and
945
8879-EMP (.pdf), IRS e-File Signature for Form 940, 941, 943, 944, and
945
990, 990EZ, 990-PF, 990T, 1120-POL, 4720, 5227,
5330, 8038-CP and 8868
8879-TE (.pdf), IRS e-File Signature Authorization for a Tax Exempt Entity
1041
8879-F (.pdf), IRS e-File Signature Authorization for Form 1041
1042
8879-WH (.pdf), IRS e-File Authorization for Form 1042
1065
8879-PE (.pdf), IRS e-File Signature Authorization for Form 1065
1120, 1120-F, 1120-L,
8879-CORP (.pdf), E-file Authorization for Corporations
1120PC, 1120-REIT, 1120RIC and 1120-S
1139
3.6.2
8453-TR (.pdf), E-file Declaration or Authorization for Form 1045/1139
Form 1041 Multiple Tax Return Listing (MTRL)
As part of a regular review process, the IRS has determined the MTRL process used to sign e-Filed
Form 1041, U.S. Income Tax Return for Estates and Trusts, must be modified. The IRS e-File Signature
Authorization document, Form 8879-F, can only be associated with a single 1041 return, not with
multiple forms.
This change is required for two reasons following additional legal review by the IRS. First, the perjury
statement on the form refers to amounts in Part 1 of the form, and the relevant amounts are actually on
29
the attached listing. Second, a signature on one form cannot ensure the signer reviewed and approved
each of the Form 1041 in the listing.
3.6.3
Scanned Form 8453 Signature Method
The authorized tax return signer of the entity type signs the appropriate form (see Table 3–4). The form
is then scanned and attached to the return as a PDF file. The tax preparation software selected will
provide instructions on how and where to attach the document. You must describe the scanned Form
8453 attachment in the return software as “8453 Signature Document.”
The Form 8453 series may be used as a declaration that the taxpayer signed the electronic return. This
document is a jurat: an affidavit in which the taxpayer attests to the truth of the information contained in
the return and attached return information. It has the same legal effect as if the taxpayer had physically
signed the return.
These forms were created specifically for each parent return type and need to be signed and dated by the
authorized tax return signer of the entity type. The IRS will not accept these documents submitted on
paper. Signing and dating the Form 8453 authorizes the ERO, Transmitter, or ISP to send the return to
the IRS. The Consent to Disclosure authorizes the IRS to disclose information to the taxpayer’s Provider.
See each individual Form 8453 for specifics. EROs, Transmitters, and ISPs are authorized to receive
acknowledgement of receipt, or reason for rejection, of the electronic return from IRS.
The MTRL used for legacy Form 8453-F does not apply to Form 1041 in MeF. Form 8453-FE, which is
available for the 1041 MeF program, will not include an option to mail to IRS. Each Form 1041 MeF
Submission must have a signed Form 8453-FE if the Scanned Form 8453 Signature Method is used.
Form 8453-FE cannot be used as a transmittal to attach paper documents.
If the return data on a corporate income tax return is changed after the taxpayer signed the jurat and the
“Total Income” amount differs by more than $150 or the “Taxable Income” amount differs by more than
$100, the taxpayer must sign a new Form 8453.
A copy of the signed form should be retained by the entity but should not be mailed to the IRS.
Signature authorization is made on the following Form 8453. The forms are available for downloading on
the Forms, instructions & publications page.
TABLE 3–4: SCANNED FORM 8453 METHOD AUTHORIZATION FORM
Form
Signature Authorization Form
709 and 709-NA
8453-EG (.pdf), E-file Declaration for Gift Tax Returns
720, 2290 and 8849
8453-EX (.pdf), Excise Tax Declaration for an IRS e-File Return
940, 941, 941-X, 943,
8453-EMP (.pdf), Employment Tax Declaration for an IRS e-File Return - For use with
943-X, 944, 945 and 945- Form 940, 941, 943, 944, and 945
X
30
Form
Signature Authorization Form
990, 990EZ, 990-PF, 990- 8453-TE (.pdf), Tax Exempt Entity Declaration and Signature for Electronic Filing
T, 1120-POL, 4720, 5227,
5330, 8038-CP and 8868
1041
8453-FE (.pdf), U.S. Estate or Trust Income Tax Declaration and Signature for an IRS
e-File Return
1042
8453-WH (.pdf), Electronic Filing Declaration for Form 1042
1065
8453-PE (.pdf), U.S. Partnership Declaration and Signature for Electronic Filing
1120, 1120-F, 1120-L,
1120-PC, 1120-REIT, 1120RIC and 1120-S
8453-CORP (.pdf), E-file Declaration for Corporations
1139
8453-TR (.pdf), E-file Declaration or Authorization for Form 1045/1139
Note: Form 2290 online filers who do not use an ERO should refer to Publication 4164, Modernized eFile (MeF) Guide for Software Developers and Transmitters, for alternative signature requirements.
3.6.4
Reporting Agents Personal Identification Number (PIN) Signature
Method—Form 8655
Reporting Agent: A Reporting Agent is an accounting service, franchiser, bank, or other entity that
complies with Rev. Proc. 2012-32, IRB 2012-34 and is authorized to prepare and e-File Form 940, 941,
943, 944 and 945 for a taxpayer. Reporting agents sign all electronic returns they file with a 5-digit PIN
signature. The Reporting Agent PIN is issued through the IRS e-File application process when the
Reporting Agent provider option is selected. Reporting agents may transmit their own returns or may
use the services of a third-party Transmitter. See Publication 1474, Technical Specifications Guide For
Reporting Agent Authorization and Federal Tax Depositors.
Become a Reporting Agent and receive a 5-digit PIN to sign 94x returns transmitted via the Employment
Tax e-File System. Potential e-File participants use the 94x e-File Program to select the Reporting Agent
provider option on their IRS e-File Application. Form 8655 must be submitted prior to updating or
submitting an IRS e-File application. The Reporting Agent PIN is system-generated with the e-File
application, not self-selected. It can be obtained by calling the e-Help Desk at 866-255-0654 and is sent
via USPS to the Firm Mailing Address on the application. Applications can be completed on-line after
first registering for e-Services.
For complete guidelines refer to Publication 3112, IRS e-file Application & Participation and Rev. Proc.
2007-40.
Form 8655 gives the tax professional authority to sign the client’s return with a 5-digit PIN. Reporting
agents must adhere to:
■
Rev. Proc. 2012-32, Requirements for Completing and Submitting Form 8655, Reporting
Agent Authorization
31
■
Publication 1474, Technical Specifications Guide For Reporting Agent Authorization and
Federal Tax Depositors
■
Submit an agent’s list containing the names, EINs, and addresses of the taxpayers for whom
they will file returns. Publication 1474 shows how to create an agent list, and
■
Submit an authorization made on Form 8655 for each taxpayer included on the agent’s list.
For instructions on preparing Form 8655, see Rev. Proc. 2012-32.
3.6.5
94x Online e-Filer Signature Method (IRS Authorized Signer) This
method is not acceptable for tax professionals. (See other
signature options)
Online e-Filer: The 94x Online Signature PIN method is only available to the Owner or Principal of a
business or organization to use when submitting Form 940, 941, 941-X, 943, 943-X, 944, 945, and
945-X.
■
The Owner or Principal (IRS Authorized Signer) must submit a 94x Online Signature PIN
Registration Application using an IRS Approved Commercial Off-the-Shelf (COTS)
software. The software must be downloaded from the approved site. Prospective Form 94x
Online e-Filers must submit the 94x Online Signature PIN Registration Application at least
45 days in advance of the due date of the 94x return to ensure timely filing.
■
The Owner or Principal will receive an IRS issued 10-digit 94x Online Signature PIN that will
be used by the Authorized Signer to sign the 94x Family tax returns through the IRS
Approved COTS software.
Note: A Business Taxpayer may expedite the processing and activation of their 94x OnLine Signature
PIN by uploading their signed Statement of Receipt using the new Document Upload Tool (DUT). Letter
3083 will include a link and Access Code that must be used to upload the Statement of Receipt.
The Authorized Signer acts for the entity in legal or tax matters and liable for filing all 94x returns
and making all tax deposits/payments, as well as adhering to all rules and regulations in
Publication 4163, Publication 15 (Circular E), Employer’s Tax Guide, and Rev. Proc. 2007-40.
Approved Form 94x Online e-Filers are only allowed submission of 5 returns a year. Approved Form 94x
Online e-Filers cannot file bulk returns or e-File for other businesses.
3.7
Applications for Extension of Time to File—Form 7004
and 8868
If a payment is submitted with Form 7004, the Practitioner PIN or ACH Debit Agreement Indicator must
be used to sign the extension application and payment.
■
When filing through an ERO, the Practitioner PIN can be used to sign an extension.
■
If not filing through an ERO, then the ACH Debit Agreement Indicator must be used to sign a
return. The Software Developer will have more instructions.
If a payment is not submitted with Form 7004, a signature is not required.
32
Form 8868, Application for Extension of Time to File an Exempt Organization Return, Part II, does not
require a signature if not submitted with a payment. A signature is required for all Forms 8868 Part III
regardless of whether a payment record is attached.
If a payment record is attached to this form, a signature is required for the Electronic Funds Withdrawal
(EFW) authorization. A Practitioner PIN (using Form 8879-TE) or Form 8453-TE may be used for this
authorization. Form 8453-TE is the only attachment/binary file that will be accepted.
3.8
Other Forms and Elections Requiring Signatures
IRS Chief Counsel reviewed regulations to identify forms and elections that require a separate signature
to determine if the requirements can be changed. T.D. 9300 and T.D. 9329 contain amendments to the
Income Tax Regulations (26 CFR Part 1) and Procedure and Administration Regulations (26 CFR Part
301). This decision eliminates some regulatory requirements considered impediments to the electronic
submission of tax returns and forms filed by corporations, partnerships, and other businesses with thirdparty signature requirements. These regulations impeded electronic filing by requiring taxpayers to
include third-party signatures on their tax returns, attach documents or statements generated by third
parties, and sign and file an IRS form as an attachment to their return.
3.8.1
Signature Requirements for Elections
IRS Counsel reviewed Treasury Regulations to identify signature requirements and determine if they can be
changed. IRS published the results of this review on the E-File for large business and international
(LB&I) page. Elections requiring a separate signature may be submitted in PDF format.
IRS Chief Counsel has issued guidance in T.D. 9329 and T.D. 9300 for certain business entities,
shareholders, and individuals retaining supporting documentation, rather than submitting with the return.
3.9
Attaching Portable Document Format Files
PDF files attached to a return must contain a meaningful file name and description. The description will
be used as the name of the attachment: see Appendix for recommended names and descriptions. It’s
recommended that PDF files be attached to the top-level return, unless there is a reason to attach at a
form level or General Dependency Schemas.
The reference is created from the element to the Binary Attachment XML document, not to the PDF file. If
no reference is created to the Binary Attachment XML document, then the PDF file is considered to be
“attached” to the submission. Creating reference(s) to PDF files is necessary. When the IRS specifies the
conditions under which the reference must be created, and the reference locations within return data, the
reference must exist.
Do not password protect or encrypt PDF attachments submitted through MeF.
33
3.10 Special Instructions for Supporting Data Required by
Form 8865
In many instances, information on schedules attached to Form 1065 are the same as required to be filed
with Form 8865, Return of U.S. Person with Respect to Certain Foreign Partnerships. Copy data from the
completed Form 1065 Schedules B, D, K, K1, L, M-1, and M-2 to the corresponding Form 8865
Schedules. Submit them with Form 8865. Do not attach these schedules with the Form 1065.
3.11 Name Controls
The EIN and Name Control of the filer are checked against the IRS’s National Account Profile (NAP)
database. Name Control mismatch is one of the most common causes for rejection; it is important each
return submitted has the correct Name Control. The IRS uses rules to check Name Controls. Generally,
the Business Name Control can be up to the first four alphanumeric characters.
See Section 3.11.1, Form 1041 Name Control Information, for special instructions.
If unable to determine the business name control after reading the rules, please contact the IRS
Business and Specialty Help Line 1-800-829-4933 and request assistance. Resources on Name Control
follow:
■
Alpha (A-Z)
■
Corporations: Using the correct name control in e-filing corporate tax returns
■
Partnerships: Using the correct name control in e-filing partnership tax returns
Name Control General Information:
■
The Name Control should be from information specified on the first name line. Generally,
the Name Control is the first four characters of the entity name. Ampersand (&) and hyphen
(-) are the only special characters allowed.
■
The Name Control can be fewer than four characters, but not more. Blanks may be present
only at the end of the Name Control.
Note: Do not include the letters “dba” (doing business as) or “fbo” (for benefit of) as part of the Name
Control.
Name Control Valid Characters:
■
Alpha (A-Z)
■
Numeric (0- 9)
■
Hyphen (-)
■
Ampersand
34
Name Control Special Rule:
■
If an invalid character is used in the name line, drop the special character from the
taxpayer's name: for example, “4U.com” should be “4UCO”.
Many Software Developers have built the IRS’s Name Control parameters into their software.
Correct Name Control examples:
TABLE 3–5: GENERAL NAME CONTROL RULES
Name Control (Underlined)
Name
Control
Rule
Sumac Field Plow Inc.
SUMA
11TH Street Inc.
11TH
P & P Company
P&PC
Rule: Sumac Field Plow Inc., 11TH Street Inc., P & P
Company, Y-Z Drive Co, ZZZ Club, Palm Catalpa Ltd.,
and Fir Homeowners Assn. derive the Name Control
from the first four significant characters of the business
name.
Y-Z Drive Co
Y-ZD
ZZZ Club
ZZZC
Palm Catalpa Ltd.
PALM
Fir Homeowners Assn.
FIRH
The Willow Co.
WILL
The Hawthorn
THEH
John Hackberry PA
JOHN
Sam Sycamore SC
SAMS
Carl Eucalyptus M.D.P.A.
CARL
The Joseph Holly Fund
JOSE
The Joseph Holly Foundation
JOSE
Kathryn Fir Memorial Fdn.
KATH
City of Fort Hickory Board
CITY
Walnut County Employees
Association
WALN
Rho Alpha Chapter Alpha Tau
Fraternity
RHO
House Assn. of Beta XI Chapter
of Omicron Delta Kappa
HOUS
When determining the business name control, omit “The”
when it is followed by more than one word. Include the
word “The” when it is followed by only one word.
If a business name contains any of the following
abbreviations, treat as the business name of a
corporation:
■
Inc – Incorporated
■
Co – Company
■
Corp – Corporation
■
Fdn – Foundation
■
PC – Professional Corporation
■
SC – Small Corporation
■
PA – Professional Association
■
PS – Professional Service
■
LLC – Limited Liability Company
■
Assn – Association
Apply the Name Control rules to local governmental
organizations or chapter names of national fraternal
organizations.
35
In addition to the Name Control rules in Table 3–5, partnerships use the following Name Control rules.
TABLE 3–6: NAME CONTROL RULES FOR PARTNERSHIPS
Partnership (Name Control
Underlined)
Name
Control
Rule
Maple Pizza, LLC, John Maple
Ptr
MAPL
A trade name of DBA is present, use the first four
characters of the business name.
Harold J. Almond & Thad J.
Balsam et al Ptr. DBA Howard
Elder Development Co.
HOWA
W.P. Plum & H.N. Laurel dba
P&L Pump
P&LP
E.J. Fig, M.L. Maple, & R.T.
Holly Partnership
EJFI
Laurel, Birch & Hawthorn
Ptrshp., Mark Laurel Gen. Ptr.
LAUR
Cedar, Teak & Pine, Ptrs.
CEDA
Bob Oak & Carol Hazel
OAK
“Partnership” or an abbreviation of that word appears
with list of partners’ names – use the first four letters of
the partnership name.
Neither condition above is present – use the first four
characters of the first partner’s last name.
TABLE 3–7: ADDITIONAL NAME CONTROL RULES FOR OTHER ORGANIZATIONS
Exempt Organization (Name
Control Underlined)
Name
Control
Local 210 International Birch
Assn
INTE
Rule
The Name Control is the first four character of the
national title.
AFLCIO Laborer’s Union
LABO
BPOE Benevolent Order of Elks
BENE
AMVETS American Veterans
AMER
Southbend American Legion
AMER
Boy Scouts of America (BSA)
BOYS
VFW Post 3120
VETE
“VFW” is present (an abbreviation for “Veterans of
Foreign Wars”), use VETE
Parent Teacher’s Association of
Los Angeles
PTAC
PTA of Georgia
PTAG
The Name Control is “PTA” plus the first letter of the
state, whether or not the state name is present as part
of the name of the organization.
36
Exempt Organization (Name
Control Underlined)
Name
Control
Rule
Diocese of Kansas City St.
Rose’s Hospital
STRO
For churches and their subordinates, (for example,
nursing homes, hospitals) derive the Name Control
from the legal name of the church.
St. Silver’s Church Diocese of
Lani
STSI
Building Fund, St. Bernard’s
Church
STBE
Committee to elect John Smith
JOHN
Citizens for John Doe
JOHN
Friends of Janice Doe
JANI
Smith for State Representative
SMITH
Linda Jones for Congress
LIND
Amber Dove Trust
DOVE
For a trust or estate, use the first four characters of
the last name of the individual, trustee or beneficiary.
Amber Dove IRA
DOVE
Amber Dove Estate
DOVE
Note: For Form 5227, trust name control rules
apply.
FBO Amber Dove
DOVE
Derive the Name Control of Political Organizations
from the first four characters of the individual’s name.
3.11.1 Form 1041 Name Control Information
The rules for assigning the name control are different for Trusts that applied for their EIN online and those
that applied using a paper application.
3.11.1.1 Internet Applications
■
Trusts that received their EIN via the Internet must use the same rules as corporations when
determining their correct Name Control. The IRS assigns the first four characters of the first
name of the Trust as the name control, ignoring leading terms such as “Trust for.” This is a
departure from procedures used for EIN paper applications.
■
EINs for Trusts assigned by electronic application begin with 20, 26, 27, 45, 46, 47, 81, 82,
83, 84, 85, 86 or 87. IRS notice CP 575B is used to notify the applicant. It includes a tear-off
tab that references the Name Control.
3.11.1.2 Paper Applications
■
EINs for Trusts assigned by paper application, such as Form SS-4, use the first four
characters of the last name of the Trust
■
The procedures for assigning the name control for an Estate have not changed, and
37
■
Please refer to the following examples to determine your correct name control when
completing the entity section of your electronic Form 1041.
Note: Filers (Fiduciaries or their authorized representatives) who cannot determine the correct Name
Control will need to contact the Business Specialty Tax Line at 1- 800-829-4933 for assistance.
TABLE 3–8: ESTATE NAME CONTROLS
Estate Name (Name Control
Underlined)
Frank Walnut Estate, Allan Beech, Exec
Name
Control
Rule
WALN
The Name Control is the first four
characters of the deceased individual's last
name.
Note: The decedent's name may be followed
by or preceded by "Estate" or the
abbreviated “Est” on the name line
TABLE 3–9: TRUST NAME CONTROLS
Trust Name (Name Control Underlined)
Rule
Name
Control
Cedar Corp Employee Benefit Trust
CEDA
Magnolia Association Charitable Lead
Trust
MAGN
0020 GNMA Pool
20GN
GNMA Pool No. 00100B
100G
When any of the items below are included in
the name, use the first four characters of the
name of the business.
■
Inc – Incorporated
■
Co – Company
■
Corp – Corporation
■
Fdn – Foundation
■
PC – Professional Corporation
■
SC – Small Corporation
■
PA – Professional Association
■
PS – Professional Service
■
LLC – Limited Liability Company
■
Assn – Association
GNMA pool, use the first four digits of the pool
number, but do not include any leading zeros
or trailing alphas. If there are fewer than four
numbers, use the letters “GNMA” to complete
the Name Control.
38
Trust Name (Name Control
Underlined)
Name
Control
Rule
Jan Fir Trust FBO Patrick Redwood
Redwood Chestnut Bank TTEE
FIR
If a named trust is listed, use the first four
characters of the trust’s name or individual’s
last name.
Jan R. Fir Children’s Trust
FIRC
JRF Children’s Trust
JRFC
ABCD Trust No. 001036
ABCD
Donald C Beech Trust FBO Mary &
Karen Redbud
BEEC
Testamentary Trust U/W Margaret
Balsam, Drew Fig & Laura Fir
BALS
Maple-Birch Endowment Trust, John J.
Willow Trustee
MAPL
Michael Teak Clifford Trust
TEAK
Trust No. 0129C FBO Margaret Laurel
129
Trust No. 12100 FBO Margaret Laurel
1210
Richard L. Aster, Charitable Remainder
Unitrust
ASTE
Testamentary Trust Edward Buckeye
TTEE
BUCK
Trust FBO Eugene Eucalyptus
EUCA
Trust FBO The Dogwood Blossom
Society
DOGW
Note: Never include any part of the word
“trust” in the Name Control.
For numbered trusts, use the first four digits
of the trust number, disregarding any leading
zeros and trailing alphas.
If none of the above conditions are met, use
the first four characters of the last name of the
trustee (TTEE) or beneficiary (FBO).
3.11.2 Special Naming Conventions for Gift Returns, Form 709 and 709NA
The Form 709 and 709-NA Return Header Filer name has e-fileType NameLine1Type, which can have
no leading or consecutive embedded spaces. The following is guidance for populating the Filer name
information:
■
The only characters allowed are alpha, ampersand (&), hyphen (-), less-than sign (<), and
space. The left-most position must be an alpha character. The less-than sign replaces the
intervening space to identify the primary taxpayer's last name. It cannot be preceded by or
followed by a space. Refer to Publication 4164, Modernized e-File (MeF) Guide for
Software Developers and Transmitters, Section 12.5 for more information.
3.12 Addresses
3.12.1 Domestic Address Changes
MeF accepts all domestic address changes provided in the entity portion of the parent return. However,
in the case of a consolidated return, the name change is effective only for the top consolidated entity.
39
When the “Name or Address Change” checkbox on the return is checked, the specific address entered
on the return will become the taxpayer’s official address of record. The IRS uses a taxpayer’s address
of record for notices, under the Internal Revenue Code, and for refunds of overpayments, unless
otherwise directed.
It is important to enter all particulars of the mailing address (apartment numbers, suite numbers, box
numbers, and so on) in the street address line 1 field; this may require abbreviation to provide all
information for accurate delivery. The address should match U.S. Postal Service (USPS) standards and
abbreviations.
Any new address provided to USPS will require updating with the IRS. Notification doesn’t always occur
between USPS and IRS. If the change of address relates to an employment tax return (94x Series), the
IRS will issue notices of confirmation (Notices 148A and 148B) containing both the old and new address.
An ERO’s address generally should not be entered in fields reserved for taxpayers’ addresses. The only
exceptions are if the ERO is the taxpayer, or the ERO is a power of attorney for the taxpayer.
3.12.2 Foreign Addresses
An income tax return or extension with a foreign address may be filed electronically, as long as it’s
formatted correctly.
Foreign address changes are accepted when filing through MeF. IRS will update the business’ entity
information with the change of address. The specific address entered on the return will become the
official address of record. The IRS uses a taxpayer’s address of record for notices, under the Internal
Revenue Code, and for refunds of overpayments, unless otherwise directed.
It is important to enter all particulars of the mailing address (apartment numbers, suite numbers, box
numbers, and so on) in the street address line 1 field; this may require abbreviation to provide all
information for accurate delivery. If the change of address relates to an employment tax return (94x
Series), the IRS will issue notices of confirmation (Notices 148A and 148B) containing both the old and
new address.
Some returns, forms, or attachments require the preparer to enter the two-character Foreign Country
Code. For example, England, Scotland, and Wales are part of the United Kingdom. The Foreign Country
Code for United Kingdom is “UK.” The Balearic Islands are a part of Spain: “SP.” When entering foreign
addresses on the return or form, the state or republic such as England or Scotland, can be entered with
the city: for example, London, England, and the country as “United Kingdom” or “UK.”
See Appendix at the end of this publication for a link to IRS.gov for the accepted Foreign Country
Codes.
3.12.3 Address Format
It is recommended that addresses are verified against the USPS address look up to ensure the correct
abbreviations, formatting, and zip codes are being used.
40
■
Street Address Line 1 ‘AddressLine1Txt’ cannot contain more than 35 characters. Address
information on the Street Address Line 2 field ‘AddressLine2Txt’ will be rejected.
Abbreviations of lengthy address information may be required
■
Enter college, building, or post office branch as the address, if no other mailing address is
given
■
Enter one-half as 1/2 (no spaces)
■
Plurals for apartment, avenue, road, and street are entered as APTS, AVES, RDS, STS
■
Replace a (.) period in the address line with a space. Never enter two consecutive spaces
■
Do not enter an In Care of Name in the street address field
■
For military overseas addresses, enter the letters "APO", "FPO", or “DPO” in the first three
left-most positions of the City field
■
Do not use “NO”, “NO.”, “NUM”, “#’, or “Number” as a prefix to a house, apartment, Route, or
PO Box number
Note: If “No” or “No.” is used as a direction (North), enter “N” only.
Example
■
Enter As
859 Adams Avenue No 7
859 ADAMS AVE 7
57 Adams Avenue No. 7
57 ADAMS AVE 7
57 No 123 Ave
57 N 123RD AVE
123 Third Street #5
123 THIRD ST 5
123 Third Street Number 5
123 THIRD ST 5
Only add "ST", "ND", "RD", or "TH" to a numbered street when there is a street designation:
for example, street, avenue, circle, road.
Exception: Do not add suffix to numbered streets with fractions
Example
Enter As
102 S. 38 Road
102 S 38TH RD
102 S. 38
102 S 38
102 S. 38 Road W
102 S 38TH RD W
1801 N 13 1/2 Street
1801 N 13 1/2 ST
41
■
Use standard address abbreviations unless the word is a proper name, and
Example
■
Enter As
45 Circle Drive
45 CIRCLE DR
96 Avenue C
96 AVE C
128 Northeast Lane
128 NORTHEAST LN
54 West Valley Street South
54 W VALLEY ST S
Abbreviate words not part of the proper name or numbered street.
Note: When a street address contains multiple, consecutive street designations, abbreviate the last one.
USPS address look-up tool can be used to ensure the address is entered in the correct format.
Example
Enter As
17 South Court Street
17 S COURT ST
57 Park Circle Boulevard
57 PARK CIRCLE BLVD
12291 Country Place Drive
12291 COUNTRY PLACE DR
3.12.4 Foreign Country Codes for Form 8858 and 926
Form instructions for Form 8858 and 926 state a foreign address has to be entered with the country name:
the full country name rather than an abbreviation. However, taxpayers e-Filing these forms through MeF
should continue to use a country code for the country name.
3.13 North American Industry Classification System (NAICS)
Codes
The list of Principal Business Activities (PBA) and their associated codes is designed to classify an
enterprise by the type of activity in which it is engaged to facilitate the administration of the IRC. PBA
codes are based on the NAICS, and a list of valid codes can be found in the instructions for Form
1120.
3.14 Refunds
There are several options available for refunds through MeF:
■
Apply it to next year’s estimated tax
■
Receive it as a Direct Deposit or paper check, or
■
Split it between the two.
42
Note: Direct deposits are not available for Excise, Estate and Trust, or Employment tax returns.
Providers must accept any Direct Deposit election to any eligible financial institution designated by the
taxpayer. Refunds may be designated for Direct Deposit to qualified accounts in the taxpayer’s name.
Qualified accounts include:
■
Savings
■
Checking, and
■
Share draft consumer asset accounts, such as IRA or money market accounts.
Qualifying institutions may be:
■
National banks
■
State banks, including within the District of Columbia and political sub-divisions of the 50
states
■
Savings and loan associations
■
Mutual savings banks, or
■
Credit unions.
Direct Deposit refunds may not be designated to:
■
Credit card accounts, or
■
Accounts held by financial institutions outside the United States.
Checking or share draft accounts, payable through another institution, may not accept direct deposits. A
taxpayer should verify Direct Deposit policy of their financial institution before electing this option.
A taxpayer choosing Direct Deposit must supply their provider with account numbers and routing numbers
for qualified accounts. This information is best obtained from official financial institution records, account
cards, checks, or share drafts.
A provider is not allowed to charge a separate fee for a taxpayer using Direct Deposit. The Provider
must advise the taxpayer that a Direct Deposit election cannot be rescinded. The Provider must not
alter the Direct Deposit information in the electronic record after a taxpayer has signed the return and
cannot make changes to routing and account numbers after IRS has accepted the return.
Providers serving repeat customers or clients should verify account and routing numbers each year.
Taxpayers will not receive Direct Deposit of their refunds if account information is not updated and
current.
Refunds that are not direct deposited because of institutional refusal, erroneous account or routing
numbers, closed accounts, bank mergers, or any other reason will be issued as paper checks: delays of
up to 10 weeks. While the IRS will ordinarily process a request for Direct Deposit, it reserves the right to
issue a paper check and does not guarantee a specific date by which the refund will be deposited into the
taxpayer’s account. Neither the IRS nor the Bureau of Fiscal Service is responsible for the misapplication
43
of a direct deposit caused by error, negligence, or malfeasance on the part of the taxpayer, Provider,
financial institution, or any of their agents.
Providers should advise taxpayers they could avoid refund delays by ensuring taxes and obligations
have been paid, providing current and correct information to the ERO, verifying all financial institution
account information is up-to-date, and carefully checking their tax return information before
signing.
3.15 Payments
3.15.1 General Payment Information
Taxpayers who owe additional tax must pay their balances due by the original due date of the return or be
subject to interest and penalties. An extension of time to file may be e-Filed by the original return due date,
but it is an extension of time to file the return, not an extension of time to pay a balance due. Providers
should inform taxpayers of their obligations and options for paying balances due. Taxpayers have several
choices when paying any taxes owed, as well as estimated tax payments.
If requesting an extension of time to file, see the deposit rules in the form instructions to determine how a
payment must be made.
3.15.2 Electronic Funds Withdrawal (EFW)
3.15.2.1 Types of Payments Allowed
■
Balance due payments can be submitted thru the EFW (direct debit) payment option using
the IRSPayment record: for Form 940, 941, 943, 944, 945, 990-T, 1120, 1120-F, 1120-L,
1120-PC, 1120-REIT, 1120-RIC, 1120-S, 1120-POL, 990-PF, 1065, 720, 1041, 1042,
2290, 4720 and 5330 tax returns,
■
Extension payments can be submitted using the IRSPayment record with extension Form
7004 and 8868. Filing an extension does not extend the time to pay. If the entity is a
corporation (or affiliated group of corporations) filing a consolidated return, the corporation
must remit the amount of the unpaid tax liability on or before the due date. For information
on Form 7004 and 8868, please refer to the various sections within this publication and to
the instructions for each form. Note: For Form 7004 and 8868, the payment must equal the
amount shown as the balance due, and
■
Up to four quarterly estimated tax payments can be submitted with Form 990-PF, 990T,1041, 1120, 1120-F, 1120-L, 1120-PC, 1120-REIT, 1120-RIC, 1120-S and 1120-POL
using a separate IRSESPayment record for each request.
3.15.2.2 Requirements for EFW Payment Records
The following information is required in the payment record:
■
Routing Transit Number
■
Bank Account Number
44
■
Account Type
■
Payment Amount
■
Requested Payment Date, and
■
Taxpayer’s Daytime Phone Number.
If the electronic funds withdrawal is authorized, an IRSPayment record, or IRSESPayment record(s),
must be attached to the electronic return or extension. An EFW consent statement must be signed.
Note: IRSPayment and IRSESPayment record(s) can only be attached at the top-level return. If attached
elsewhere, they will not be processed. An EFW cannot be submitted as a standalone.
If a taxpayer does not provide all of the required information needed to complete the EFW payment
record, the provider should contact the taxpayer. If the provider is unsuccessful in obtaining the electronic
funds withdrawal information, but the return is otherwise complete, the provider should proceed with the
origination of the electronic return data to the IRS to ensure timely filing of the return. The provider must
timely notify the taxpayer that other arrangements must be made to submit payment(s).
It is important to note: the 10-day transmission perfection period, 5 calendar days for a rejected
extension, does not apply to payments. If a submission was rejected, a return can be corrected within 10
calendar days and given the received date of the original rejected return. When a return is rejected on the
due date, it is recommended the EFW payment not be transmitted with the return; another payment
option should be used. Visit Make a payment for other electronic payment options available or submit a
check or money order.
3.15.2.3 General EFW Information
If the taxpayer chooses to pay using the EFW method, they may authorize the entire payment—not to
exceed 200% of the balance shown on the return—or a partial payment at the time their tax
return/extension is e-Filed.
The EFW payment option is not available for making federal tax deposits. Domestic corporations must
deposit all income tax payments by the due date of the return using the Electronic Federal Tax Payment
System (EFTPS). Additional EFTPS information is available on the EFTPS: The Electronic Federal
Tax Payment System page. For other payment options available for tax deposits, please refer to the
tax form instructions for each respective form.
3.15.2.4 Scheduling EFW Payments
Certain payments, such as estimated payments, can be scheduled for withdrawal at a later date: up to
the due date of the return. For other payments, such as Form 720 and 2290 excise taxes, payments
cannot be scheduled and must be paid when the return is e-Filed. For returns transmitted after the due
date, the payment and transmission date must be the same, or within the previous five days. Review the
Business Rules for each respective payment type to determine when scheduling is allowed.
45
3.15.2.5 Revoking or Canceling EFW Payments
To revoke or cancel an EFW payment, the taxpayer should contact the IRS E-file Payment Inquiry and
Cancellation Service at 1-888-353-4537. They should wait at least 10 calendar days from when the IRS
e- File return was accepted before calling. The caller should be prepared to provide the EIN, indicate
the payment is a business payment, provide the exact payment amount (dollars and cents), and specify
the bank account number entered in the payment record. Cancellations must be made by 11:59 p.m.
Eastern time 2 business days prior to the scheduled payment date.
For additional information about the EFW payment option, visit Make a payment.
3.15.3 Electronic Federal Tax Payment System (EFTPS)
All business and individual taxes, as well as federal tax deposits, can be paid using EFTPS. EFTPS is
available year-round, 24/7. Payments can be made using EFTPS: The Electronic Federal Tax
Payment System or by phone using the EFTPS Voice Response System. To use EFTPS, taxpayers
must first enroll at EFTPS.gov or by phone at 1-800- 555- 4477. Visit the EFTPS.gov page for more
information.
Domestic corporations must deposit all income tax payments using EFTPS. If the corporation expects to
have a net operating loss carryback, it can reduce the amount to be deposited to the extent of the
overpayment resulting from the carryback. This can be done if all other prior year tax liabilities have been
fully paid and Form 1138, Extension of Time for Payment of Taxes by a Corporation Expecting a Net
Operating Loss Carryback, is filed with Form 7004.
Foreign corporations who maintain an office or place of business in the United States should pay their tax
as previously described for domestic corporations.
3.15.4 Check or Money Order
Payments by check or money order do not have to be mailed at the same time the electronic return is
transmitted. For example, the return may be transmitted in March and the taxpayer may mail the payment
(with a voucher, if applicable) at any time on or before the return due date.
A foreign corporation without an office or place of business in the United States, and which does not
bank in the United States, cannot pay using EFW or EFTPS. These corporations will need to pay using
checks or money orders. The check or money order should be made payable to “United States
Treasury.”
The following must be written on all checks or money orders submitted:
■
Employer Identification Number (EIN)
■
Type of tax return, and
■
Tax year to which the payment applies.
Note: Taxpayers should adhere to the requirements for electronic deposits, but we will accept payment
by check or money order to eliminate or limit late payment penalties and interest.
46
3.16 Special Instructions When Copies of Original Forms are
Required
Pay special attention when instructions call for processing a form prior to e-Filing the main return. For
example, instructions may indicate Form 4466, Corporation Application for Quick Refund of Overpayment
of Estimated Tax, should be filed prior to the return in order to receive a quick refund. In such
circumstances, the taxpayer should paper file Form 4466 with the appropriate IRS Submission
Processing Center. A copy of Form 4466 should be attached to the electronic return for informational
purposes, but the attachment will not be processed.
There are other forms that may fall in this category. When paper forms are required to be filed prior to the
e-Filing of a return, and electronic copies of such forms are attached to electronic returns, MeF will keep
copies of these forms for informational purposes only.
3.17 Submitting the Electronic Return to the IRS
An ERO must originate the signed electronic submission of a return as soon as possible.
An ERO must ensure that stockpiling of returns does not occur. Stockpiling refers to collecting returns,
either from taxpayers or from another Provider, prior to official acceptance by IRS e-File. After official
acceptance to participate in IRS e-File, and the ERO has all necessary information for origination,
“stockpiling” refers to waiting more than three calendar days to submit the return. Returns held until the
date on which electronic returns may first be transmitted to the IRS are not considered stockpiled.
Do not password protect or encrypt PDF attachments submitted through MeF.
3.18 Record Keeping and Documentation Requirements
Providers must retain all the information in the following list until the end of the calendar year in which the
return was filed, or until nine months after a fiscal year return was filed, whichever is later:
■
A copy of signed IRS e-File Consent to Disclosure forms for taxpayers who signed using a
scanned signature form (applicable Form 8453)
■
A complete copy of the electronic portion of the return that can be readily and accurately
converted into an electronic transmission the IRS can process
■
The acknowledgement file for IRS accepted returns, and
■
The acknowledgement for all extensions.
For any period of time during which the Provider’s main office is closed, required records may be retained
at the business address of a Responsible Official listed on their e-File application. Providers must make
the records available to the IRS upon request.
Form 8453-TR, 8879-CORP, 8879-EG, 8879-EMP, 8879-EX, 8879-F, 8879-PE, 8879-TE and 8879-WH
must be retained by the provider and made available to the IRS in the same manner described above.
47
These forms must be retained for three to four years (see instructions) from the due date of the return,
extended due date, or the IRS received date, whichever is later.
Providers may electronically image and store all paper records for e-File. This includes signed signature
documents as well as supporting documents not included in the electronic record. The storage system
must satisfy the requirements of Rev. Proc. 97-22, Retention of Books and Records. The electronic
storage system must ensure an accurate and complete transfer of the hard copy to the storage media. All
records must be capable of being reproduced with a high degree of legibility and readability, including the
signatures of taxpayers and any other necessary signatories.
Electronic filers who originate their own returns must retain all information a taxpayer would retain,
including acknowledgements, for the appropriate time period. Generally, it is recommended that
taxpayers retain all returns, records and acknowledgements, rejected and accepted, for a period of three
years from the due date or extended due date of the return.
3.19 Acknowledgements of Transmitted Return Data
The IRS electronically acknowledges the receipt of all transmissions and returns. Each return in a
transmission is either accepted or rejected for specific reason(s). Returns which meet the processing
criteria are considered “filed” as soon as the return is accepted. Rejected returns that fail to meet
processing criteria are considered “not filed.” The acknowledgement identifies the source of rejections
and provides Business Rule text explaining why a transmission or return rejected.
When the MeF system has processed a tax return, it generates an acknowledgement, which provides the
return status. At the request of the corporation, partnership, trust or estate, employer, tax-exempt
organization, or business taxpayer, the Provider must give the date the IRS accepted the electronic
return. If the Transmitter provides an electronic postmark for the return, the Provider must give that, if
requested, to the taxpayer. This information is found in the acknowledgement sent by the IRS.
3.19.1 Acknowledgement Alerts for Form 1120-F
Alerts identify return conditions for the Transmitter, Software Developer, or taxpayer that do not result in a
rejection. Alerts are listed in a table in the Acknowledgement file on an accepted or rejected return.
If the return is accepted and includes an Alert, do not resubmit that return. The Alert is for your
information only. If you attempt to resubmit an Accepted return with the Alert issue(s) corrected, the
subsequent return will be rejected as a duplicate.
3.20 Transmission Perfection Period
When a return is rejected, there is a 10-day Transmission Perfection Period to perfect that return for
electronic re-transmission. The perfection period will be 10 calendar days for any business return. For
Form 7004 and 8868, which are applications for filing extensions, the perfection period is 5 calendar
days. Perfection of the business return for electronic re-transmission is generally required when the
originally signed return had errors in the XML format, or errors that caused the return to fail IRS e-File
Schema validation or Business Rules.
48
The Transmission Perfection Period is not an extension of time to file; it is a period to correct errors in
the file. The Transmission Perfection Period applies regardless of the date filed, due date, or extended
due date. The yearly cutover period does not extend the 10-calendar day Perfection Period. The
Transmission Perfection Period is never extended.
When a previously rejected electronic return is “accepted” by the IRS within the 10-day Transmission
Perfection Period, it will be deemed to have been received on the date of the first reject. The Period is
actually a “look back” and is determined as of the date the return is accepted. IRS looks back 10 calendar
days from the date accepted (or from the Electronic Postmark, if applicable) to determine any rejects for
the same EIN and Tax Period. If there have been rejects within that 10-day look back period, IRS uses
the received date on the earliest reject (or the Electronic Postmark, if applicable) as the IRS Received
Date for the accepted return.
Note: The received date is one of the following:
■
Electronic Postmark
■
Timestamp in A2A receipt, or
■
Global Transaction (GTX) Key for IFA transmissions.
The following chart provides examples of how IRS determines received dates. The chart assumes the
first rejection occurred on date of transmission, the second rejection occurred on date of retransmission, and acceptance occurred on date of final transmission. It does not matter if the return was
transmitted before the due date or after the due date of the return. The 10-day Perfection Period is
independent of the timeliness of the return. Downstream processing determines whether a valid
extension is on file for the return and whether or not the return is timely filed.
49
TABLE 3–10: RECEIVED DATE DETERMINATION CHART
Tax
Year
End
Due
Date
Extension
Electronic
Postmark
1st reject
Original
Transmission
1st Reject
Date
Electronic
Postmark
2nd reject
Postmark 2nd
reject 2nd
Transmission/
Reject Date
Electronic
Postmark
Accepted
Return
Accepted
Date/Final
Transmission
IRS
Received
Date
1 12/31/XX 03/15/X1
No
03/09/X1
03/10/X1
03/10/X1
03/12/X1
03/29/X1
03/30/X1
03/29/X1
2 12/31/XX 03/15/X1
No
03/09/X1
03/10/X1
03/10/X1
03/12/X1
03/29/X1
03/20/X1
03/09/X1
3 12/31/XX 03/15/X1
No
03/14/X1
03/15/X1
03/23/X1
03/24/X1
03/24/X1
03/25/X1
03/14/X1
4 12/31/XX 03/15/X1
No
03/09/X1
03/10/X1
03/15/X1
03/15/X1
04/03/X1
04/04/X1
04/03/X1
5 12/31/XX 03/15/X1
No
03/09/X1
03/10/X1
03/14/X1
03/15/X1
03/23/X1
03/25/X1
03/14/X1
6 12/31/XX 03/15/X1
Yes
08/08/X1
08/10/X1
08/10/X1
08/11/X1
09/17/X1
09/18/X1
09/17/X1
08/10/XX
08/10/XX
12/22/XX
12/23/XX
01/09/X1
01/10/X1
01/09/X1
N/A
08/10/XX
N/A
12/23/XX
N/A
12/28/XX
12/23/XX
N/A
N/A
N/A
N/A
09/30/X1
10/01/X1
09/30/X1
09/15/X1
7 03/31/XX 06/15/XX
Yes
12/15/XX
8 03/31/XX 06/15/XX
Yes
12/15/XX
9 12/31/XX 03/15/X1
Yes
09/15/X1
3.20.1 How to Determine IRS Received Date
■
Return accepted on 3/30/X1: Look back 10 days from Electronic Postmark of the accepted
return. There is no rejected return within 10 days of 03/29/X1. IRS Received Date is the
Electronic Postmark Date of the accepted return - 03/29/X1
■
Return accepted on 3/20/X1: Look back to earliest reject within 10 days of Electronic
Postmark of accepted return. There is a reject within 10 days of 03/19/X1. IRS Received
Date is the Electronic Postmark of the earliest reject within 10 days of the Electronic
Postmark of the accepted return - 3/09/X1
■
Return accepted on 3/25/X1: Look back to earliest reject within 10 days of return being
accepted. Electronic postmark of the earliest reject within the 10-day period is 03/14/X1.
IRS Received Date is the Electronic Postmark of the earliest reject within 10 days of the
Electronic Postmark of the accepted return - 03/14/X1
■
Return accepted on 4/04/X1: Look back to earliest reject within 10 days of being accepted.
There is no reject within 10 days of accepted return. IRS Received Date is the Electronic
Postmark Date of the accepted return - 04/03/X1
■
Return accepted on 3/25/X1: Look back to earliest reject within 10 days of being accepted.
IRS Received Date is the Electronic Postmark Date of earliest rejected return with the 10day perfection period - 03/14/X1
50
■
Return accepted on 9/18/X1: Look back to earliest reject within 10 days of Electronic
Postmark of accepted return. There is no rejected return within 10 days of 09/17/X1. IRS
Received Date is the Electronic Postmark Date of the accepted return - 09/17/X1
■
Return accepted on 1/10/X1: Look back to earliest reject within 10 days of Electronic
Postmark of accepted return. There is no rejected return within 10 days of 01/09/X1. IRS
Received Date is the Electronic Postmark Date of the accepted return 01/09/X1
■
Return accepted on 12/28/XX: Look back to earliest reject within 10 days of accepted
return, there was no Electronic Postmark. There was a rejected return within 10 days of
12/28/XX. IRS Received Date is the date of the earliest reject within 10 days of the
accepted return 12/23/XX. Note: there was no Electronic Postmark, and
■
Return accepted on 10/01/X1: There was no previous reject within 10 days of the Electronic
Postmark of the accepted return. IRS Received Date is the Electronic Postmark of the
accepted return – 09/30/X1.
3.21 Rejected e-Filed Returns
Notice 2024-18 replaces Notice 2010-13 and updates the procedures for requesting a waiver of the
requirement to electronically file returns when required by regulations and IRS publications. The notice
outlines the specific steps taxpayers should follow when requesting waivers from the IRS. The notice
also reduces the electronic filing requirement from 250 returns during the calendar year to any person
who must file at least 10 returns during the calendar year.
A waiver does not exist for exempt organizations who file Form 990, 990-EZ, 990-PF, 990-T, or 4720
filed by a private foundation. Returns by exempt organizations must be filed electronically. Notice 201126 provides “Administrative Exemptions to the Specified Tax Return Preparer Electronic Filing
Requirement Under Internal Revenue Code 6011(e)(3) and Regulations Under 6011(e)(3).” This notice
applies to tax return preparers required by law to file electronically certain income tax returns for
individuals and estates and trusts. Form 8948 is used for Form 1041 should they be unable to meet the
electronic filing due dates because of a rejected return. Rev. Proc. 2011-25 discusses the e-File waiver
process for Form 1041.
Before filing a paper return, corporations and partnerships required to e-File (mandated) must contact the
e-Help Desk (1-866-255-0654) to attempt to resolve the rejection conditions.
To be considered timely filed, the paper return must be postmarked by the later of the due date of the
return, including extensions, or 10 calendar days after the date the IRS last gives notification the return
was rejected as long as:
■
The first transmission was made on or before the due date of the return (including
extensions), and
■
The last transmission was made within 10 calendar days of the first transmission.
Follow the steps below to ensure the paper return is identified as a rejected electronic return and the
taxpayer is given credit for the date of the first rejection within the 10-day transmission perfection period:
■
The taxpayer must call the IRS e-Help Desk (1-866-255-0654) to advise they have not
been able to have their return accepted
51
■
The taxpayer should prepare the paper return and include all of the following:
■
An explanation of why the paper return is being filed after the due date
■
A copy of the reject notification, and
■
A brief history of actions taken to correct the electronic return.
■
Write in red at the top of the first page of the paper return “REJECTED ELECTRONIC
RETURN – [DATE].” The date will be the date of first rejection within the 10-day
transmission perfection timeframe
■
The taxpayer must sign the paper return. The PIN used on the e-Filed return that was
rejected may not be used as the signature on the paper return
■
If the return is rejected, it is recommended the following documents be retained:
■
A copy of the Submission Receipt received from IRS (Transmitter)
■
A copy of the rejected Transmission File (Transmitter), and
■
A copy of the rejected Acknowledgement (Everyone).
3.21.1 Resubmission of Rejected Applications for Filing Extensions
If the IRS rejects the application for a filing extension, and the rejection cannot be corrected and retransmitted, the Provider must take reasonable steps to inform the taxpayer of the rejection within 24
hours of receiving the acknowledgement. When the Provider advises the taxpayer that the extension has
not been accepted, they must provide the taxpayer with the Business Rule explanation.
■
If the electronic application for a filing extension can be re-transmitted, it must be filed by
the due date of the return or 5 calendar days after the date the IRS gives notification the
application for extension was rejected, whichever is later
■
If the electronic application for a filing extension cannot be accepted for processing
electronically, the taxpayer must file a paper application for an extension. In order to be
considered timely, the paper application must be filed by one of the two, whichever is later:
■
■
the due date of the filing extension, or
■
5 calendar days after the date the IRS gives notification the extension was rejected.
The paper application for a filing extension should include an explanation of why it is being
filed after the due date and include a copy of the electronic rejection notification.
3.22 Integrating Data/Elections into Your Return
When filing a return on paper, all supporting data, transactional data, elections, disclosure statements,
and other items can be prepared with software and attached as documents to the paper return. When efiling a return, these documents must be integrated and included in the electronic return. This section
discusses how to handle these attachments in your electronic return.
Note: When e-Filing a tax return, it is critical to select tax preparation software that will meet all tax
return needs and properly support all forms and schedules required. IRS does not require Software
Developers to support all forms, and Software Developers will create software based on the anticipated
52
needs of their clients. The test scenarios created by IRS do not include all forms or schedules that can
be part of an actual return. Software Developers should be asked about the availability of the
forms/schedules needed to e-File.
3.22.1 Special Instructions for Consolidated Returns
MeF requires approved tax preparation software for reporting data for each subsidiary return. In addition
to the consolidated return, tax preparation software must allow taxpayers to create a separate “stacked
return” for parent and each subsidiary return. Software must allow taxpayers to report Eliminations and
Adjustments as a separate “stacked return.” It may also allow taxpayers to use spreadsheets for internal
review of the return, but IRS requires all subsidiary data to be formatted, transmitted, and viewed by
IRS as “stacked returns.”
MeF requires supporting data to be included in tax preparation software, see example below, or
attached as scanned PDF files. IRS has provided structured formats to Software Developers and has
provided instructions to enter supporting data, such as PDF files in instances where IRS has not defined
a format.
When IRS has defined structured formats, Software Developers are required to use these formats for
developing tax preparation software approved by IRS. It is the responsibility of Software Developers to
provide appropriate instructions for taxpayers to enter supporting data. Most Software Developers will
allow taxpayers to import/export data from other sources. Taxpayers are encouraged to discuss
available options with their Software Developer early to determine how to prepare supporting data for
their return.
When submitting a consolidated return, software must provide detail for each entity and roll data up to
the consolidated return. At a minimum, this roll-up information must be provided on any line where the
form requires a statement or schedule to be attached.
However, there are forms and schedules that are transactional or informational in nature and cannot be
mathematically consolidated or reported on the consolidated return. The transactional data flows to the
consolidated return via a different form or schedule, and informational data is simply attached to the
consolidated return.
For example, Form 6252, Installment Sale Income, results for each transaction flow to the Form 4797,
Sales of Business Property. Subsequently, the data on the Form 4797 flows to the consolidated return.
Form 8883, Asset Allocation Statement, provides informational data only and does not flow to any other
schedule, form, or a consolidated return.
Below is an example based on the data provided in the 1120 ATS Scenario 2 for a consolidated return. This
example can be found on the Modernized e-File (MeF) Assurance Testing System (ATS) updates
page.
53
TABLE 3–11: CONSOLIDATED RETURN EXAMPLE - ATTACHMENT 1, F1120, LINE 10, OTHER
INCOME (ITEMIZEDOTHERINCOMESCHEDULE)
Total
Hide 'N Seek
Foods, Inc.
Sales
217,441
208,671
8,770
Exchange Gain/Loss
Realized
-2,321,468
-2,229,104
-92,364
Partnership
Income/Loss
50,559,438
-59,869
Miscellaneous Income
149,354
156,146
Interco Consulting
Fees
1,448,935
1,448,935
Total
50,053,700
-475,221
Consolidated
Schedules
The Greek
Playhouse
220,747
Acme Food Corp.
50,398,560
-6,792
220,747
50,308,174
The first subsidiary (Hide ‘N Seek Foods, Inc.) will provide the following data on the
ItemizedOtherIncomeSchedule:
TABLE 3–12: CONSOLIDATED RETURN EXAMPLE - SUBSIDIARY 1, HIDE 'N SEEK FOODS, INC.
Corporation Name
Corporation
EIN
Other Income Type
Hide ‘N Seek Foods, Inc.
00-0000002
Sales
208,671
Hide ‘N Seek Foods, Inc.
00-0000002
Exchange Gain/Loss
realized
-2,229,104
Hide ‘N Seek Foods, Inc.
00-0000002
Partnership Income/Loss
-59,869
Hide ‘N Seek Foods, Inc.
00-0000002
Miscellaneous Income
156,146
Hide ‘N Seek Foods, Inc.
00-0000002
Interco Consulting Fees
1,448,935
Hide ‘N Seek Foods, Inc.
00-0000002
Total
-475,221
54
Other Income Amount
The second subsidiary (The Greek Playhouse) will provide the following data on the
ItemizedOtherIncomeSchedule:
TABLE 3–13: CONSOLIDATED RETURN EXAMPLE - SUBSIDIARY 2, THE GREEK PLAYHOUSE
Corporation Name
Corporation
EIN
Other Income Type
Other Income Amount
The Greek Playhouse
00-0000012
Partnership
Income/Loss
220,747
The Greek Playhouse
00-0000012
Total
220,747
The third subsidiary (Acme Food Corp.) will provide the following data on the
ItemizedOtherIncomeSchedule:
TABLE 3–14: CONSOLIDATED RETURN EXAMPLE - SUBSIDIARY 3, ACME FOOD CORP.
Corporation Name
Corporation
EIN
Other Income Type
Other Income Amount
Acme Food Corp.
00-0000013
Sales
8,770
Acme Food Corp.
00-0000013
Exchange Gain/Loss
realized
-92,364
Acme Food Corp.
00-0000013
Partnership
Income/Loss
Acme Food Corp.
00-0000013
Miscellaneous Income
Acme Food Corp.
00-0000013
Total
50,398,560
-6,792
50,308,174
The consolidated return should have an attachment for Other Income and the following data must be
provided in one of the following formats:
Format 1 - The ItemizedOtherIncomeSchedule for the consolidated return contains a roll-up of the detail
for each entity.
TABLE 3–15: CONSOLIDATED RETURN EXAMPLE - DATA FORMAT 1
Corporation Name
Corporation
EIN
Other Income Type
Hide ‘N Seek Foods,
Inc.
00-0000002
Sales
208,671
Hide ‘N Seek Foods,
Inc.
00-0000002
Exchange Gain/Loss
realized
-2,229,104
55
Other Income Amount
Corporation Name
Corporation
EIN
Other Income Type
Other Income Amount
Hide ‘N Seek Foods,
Inc.
00-0000002
Partnership Income/Loss
-59,869
Hide ‘N Seek Foods,
Inc.
00-0000002
Miscellaneous Income
156,146
The Greek
Playhouse
00-0000012
Partnership Income/Loss
220,747
Acme Food Corp.
00-0000013
Sales
8,770
Acme Food Corp.
00-0000013
Exchange Gain/Loss
realized
-92,364
Acme Food Corp.
00-0000013
Partnership Income/Loss
50,398,560
Acme Food Corp.
00-0000013
Miscellaneous Income
-6,792
Hide ‘N Seek Foods,
Inc.
00-0000002
Total
50,053,700
Note: Dependencies should be attached at the entity level and also rolled up to the consolidated return.
Format 2 - The ItemizedOtherIncomeSchedule for the consolidated return contains a roll-up of the total
from each entity.
TABLE 3–16: CONSOLIDATED RETURN EXAMPLE - DATA FORMAT 2
Corporation Name
Corporation
EIN
Other Income Type
Other Income Amount
Hide ‘N Seek Foods,
Inc.
00-0000002
Total Other Income
-475,221
The Greek Playhouse
00-0000012
Total Other Income
220,747
Acme Food Corp.
00-0000013
Total Other Income
50,308,174
Hide ‘N Seek Foods,
Inc.
00-0000002
Total Other Income
50,053,700
Note: Dependencies should be attached at the entity level and also rolled up to the consolidated return.
56
Format 3 - The ItemizedOtherIncomeSchedule for the consolidated return contains a total of all
subsidiaries by category.
TABLE 3–17: CONSOLIDATED RETURN EXAMPLE - DATA FORMAT 3
Corporation Name
Corporation
EIN
Other Income Type
Other Income Amount
Hide ‘N Seek Foods,
Inc.
00-0000002
Sales
217,441
Hide ‘N Seek Foods,
Inc.
00-0000002
Exchange Gain/Loss
realized
-2,321,468
Hide ‘N Seek Foods,
Inc.
00-0000002
Partnership
Income/Loss
50,559,438
Hide ‘N Seek Foods,
Inc.
00-0000002
Miscellaneous Income
149,354
Hide ‘N Seek Foods,
Inc.
00-0000002
Interco Consulting
Fees
1,448,935
Note: Dependencies should be attached at the entity level and also rolled up to the consolidated return.
3.23 Preparing Supporting Data Required by IRS Forms or
Form Instructions
MeF uses a structure that must be used to create most supporting data. This structure is necessary to
ensure tax preparation software creates supporting data that can be transmitted to and viewed by IRS
systems. We have reviewed all MeF forms and instructions to identify every instance in which supporting
data might be required.
The XML Schemas available in MeF define formats that must be used to report the supporting data. In
cases where we have specifically provided guidance, supporting data may be attached to the electronic
return as a PDF file. Most Software Developers allow providers the ability to import/export data from other
sources. Providers should discuss options for importing supporting data created in other formats into the
tax preparation software.
It is the Software Developer’s responsibility to provide taxpayers with appropriate instructions to enter
supporting data that meets IRS guidelines. The following examples will assist providers in understanding
how to prepare supporting data for electronic returns when required by form or form instructions. The
examples below reflect specific forms, but the same guidelines for attaching supporting data apply to all
form types filed electronically.
57
3.23.1 Example 1—Supporting data required by IRS forms
IRS publishes specific formats Software Developers must use for this type of supporting data. In the
example below, taxpayers must include (either by entering or importing) required data for the “type” and
“amount of income” as indicated in preparation software instructions.
FIGURE 3–1: SUPPORTING DATA REQUIRED BY IRS FORMS
3.23.2 Example 2—Supporting data required by IRS form instructions.
IRS publishes specific formats tax preparation software must use for supporting data required by form
instructions. In the example below, taxpayers must include (either by entering or importing) required data for
“description of property” and “depreciation method” as indicated by preparation software instructions.
FIGURE 3–2: SUPPORTING DATA REQUIRED BY IRS FORM INSTRUCTIONS
58
3.23.3 Example 3—Supporting data required as another IRS form
In the following example, form instructions require the taxpayer to attach another IRS form or statement
as supporting data. Form 1120, requires supporting data be provided using IRS Form 4797 or 4684;
failure to use the required IRS form will cause the electronic return to reject.
FIGURE 3–3: SUPPORTING DATA REQUIRED AS ANOTHER IRS FORM
3.23.4 Example 4—Supporting data required for tables on IRS forms
When required data exceeds the number of lines provided on IRS forms, software will allow the taxpayer to
enter all necessary data instead of creating an attachment. When the data is transmitted and processed, it
will be displayed as “repeating data” by MeF systems.
Note: Large Taxpayers required to e-File should refer to the E-file for large business and international
(LB&I) page for additional information regarding transactional data.
FIGURE 3–4: SUPPORTING DATA REQUIRED FOR TABLES ON IRS FORMS
59
3.24 General Dependency
The General Dependency was created to allow the submission of information not specified in a
predefined Schema. They are typically attached at the return, form or schedule level. There are three
General Dependencies available:
■
“GeneralDependency,” allows for an explanation of up to 1,000,000 characters (e-File type
is “LongExplanationType”).
■
“GeneralDependencyMedium,” allows for an explanation of up to 100,000 characters (eFile type is “MediumExplanationType”).
■
“GeneralDependencySmall” allows for an explanation of up to 5,000 characters (e-File type
is “TextType”).
Attached statements are submitted as PDF files at the top-level return, unless there is a reason they
need to be attached to the form level of the General Dependency Schemas: “SpecialConditionDesc.”
The element “SpecialConditionDesc” applies to many MeF parent forms in situations affecting e-Filing
during the processing year without having to update Schemas with specific literals. The element
"DisasterReliefTxt" is used in the Form 1041 and 94x series. Such situations might include, but are not
limited to, natural disasters, changes due to late legislation, recent revenue procedures, and so on.
Follow the IRS guidance for disaster relief to annotate the return with these elements.
Exempt organizations generally have predefined schema and dependencies for information required by
the form instructions. Supplemental information for Form 990 and 990-EZ are provided on Schedule O.
Form 990-PF filers should use the GeneralExplanationAttachment dependency to provide information not
specified in a predefined schema. Form 990-T filers report supplemental information on the return. The
General Dependencies listed above can be used by exempt organizations when providing information
related to a shared form or when otherwise directed.
3.25 Creating Elections Required by Forms or Form
Instructions
When an election is required by IRS forms or form instructions, IRS provides specific XML formats for
each election that must be used by Software Developers approved for e-Filing. Providers must use the
defined format to enter data for these elections. The following exam
This text is long and has been trimmed here. Open the source document for the complete record.
This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.