# Modernized e-File (MeF) Information for > Briefs, arguments, decisions, and more. URL: https://www.frixlaw.com/law-library/documents/agency%3Airs%3A34394146260df9fc ## Record - **Collection:** Agency decision - **Document type:** Agency decision ## Text 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 ( ■ The taxpayer/ERO should check the data/element to ensure that the size of the file transmitted to the IRS is the same as the file computed by the IRS. If there is a discrepancy between these two values, it is the responsibility of the ERO to contact the Transmitter to see if the file was changed before transmission. For corporate returns, an Acknowledgment will reflect the Taxable Income and Total Tax amounts as shown on the return. If these figures do not reflect the return intended, contact the e-Help Desk (1-866255-0654) immediately. 3.31 MeF Fed/State Program The MeF Fed/State Program was developed to allow Transmitters to submit state and federal returns electronically. The states participating in the MeF Fed/State programs can be found at Federation of Tax Administrators (FTA). Transmitters sending in both federal and state returns can use either MeF Internet Filing Application (IFA) or Application-to-Application (A2A) transmission channels. State returns may be linked to a federal return by including the Submission ID of the federal return in the State 64 Manifest, or the state return may be sent unlinked (standalone). If the state submission is linked to a federal submission, the IRS will verify if there is an accepted federal submission under that Submission ID. A state retrieves its returns via A2A, and Transmitters retrieve receipts showing the state has the returns. Each return/extension must be enclosed in a separate submission, but multiple submissions may be in a single message. On linked returns, if there is not an accepted federal return, the IRS will deny the state submission and send an acknowledgement. If there is an accepted federal return under the Submission ID, MeF will perform minimal validation on the state submission, including validation that the state shown in the manifest is participating in the Fed/State Program. MeF will then pass what the ERO/Transmitter sends in the State submission. If the ERO/Transmitter does not link the state return to a previously accepted federal return (also referred to as a State Standalone return), then MeF will perform minimal validation as described above, including if the state allows State Standalone returns. MeF will then pass along to the state the entire state submission sent in by the ERO/taxpayer. Note: A state return is comprised of both state and a federal portion. The taxpayer provides both components based on state requirements. The only information IRS passes on to the state is what the taxpayer provided. The state generates the acknowledgement for the state return and sends it to the MeF system for the Transmitter to retrieve. In addition, for Form 990/990-EZ/990-PF, as part of the federal return, a filer can request that a copy of the federal return be provided to one or more participating states. Upon receipt of the request, IRS will validate that the state(s) is participating in the Fed/State program. If it is, then IRS will send a redacted copy of the accepted return to the state agency(s). Items always redacted from the state copy include, but are not limited to: ■ The PIN or Form 8453-TE ■ The request for the copy, and ■ Payment information included with Form 990-PF. In addition, the IRS may redact Schedule B if a state does not require it. MeF will generate an acknowledgement and copy of IRS Form 990/990-EZ/990-PF to forward to a state, but if the Federal 990 series return is rejected, no copies will be forwarded to the state. A state is responsible for validating each of its state submissions and generating a state acknowledgement for each submission returned to the IRS for Transmitter retrieval. Both federal and state returns must be submitted in IRS approved XML format. Federal returns must conform to valid IRS Schema versions. State returns must conform to the return structure specified by IRS, and include elements defined for the specific state data. For more information about a specific state’s e-File program, visit that state’s website. 65 4 MeF Information for Specific Forms 4.1 Estate and Gift TY2025, 2024 Forms 709 and 709-NA can be e-Filed through the MeF platform in PY2026. 4.2 Employment Tax Returns PY2026 Form 940, 941, 941-X, 943, 943-X, 944, 945, and 945-X cannot be e-Filed for: ■ Amended Return 944-X ■ Annual Returns with Tax Periods ending prior to December 31, 2023 ■ Quarterly Returns with Tax Periods prior to the first quarter 2023, or ■ Short Period Returns. ■ Forms 941-SS and 941-PR were discontinued after the 4th quarter of 2023. Beginning with tax year 2024, you must file Form 941, or if you prefer to file in Spanish, you may file the new Form 941-SP. ■ Forms 940-PR and 943-PR were discontinued after tax year 2022. Beginning, with tax year 2023, you must file Form 940 or Form 943, or if you prefer to file in Spanish, you may file the new Form 940-SP or 943-SP. 4.3 Tax-Exempt Organization and Other Tax Exempt Entity Returns Form 990, 990-EZ, 990-PF, 990-T, and 4720 filed by a private foundation as part of the Form 990-PF, as reported in Section 1.11.6, Tax Exempt/Government Entities (TEGE), must be e-Filed. The e-File limitations for TY2025 for Form 990, 990-EZ, 990-PF, and 1120-POL are listed below. ■ TY2025 Form 990, 990-EZ, 990-PF cannot be e-Filed for early filed returns; in other words: filed before end of tax year, except for final returns. TY2025 Form 1120-POL cannot be e-Filed for: ■ Returns with non-numbered attachments/schedules, unless allowed for an attached form shared with Form 1120/1120-S, for which an IRS format has not been developed. TY2025, 2024, 2023 Form 990-N (e-Postcard) cannot be e-Filed for: ■ Returns from organizations not recognized as exempt (for example, application for exemption pending) ■ Returns with attachments ■ Organizations required to file Form 990, Form 990-EZ, Form 990-PF, or Form 1120-POL 66 ■ Organizations that are included in a group return, or ■ Section 509(a) (3) supporting organizations required to file Form 990 or Form 990-EZ. Note: This filing requirement does not apply to churches, their integrated auxiliaries, and conventions or associations of churches TY20 [Text truncated at 120,000 characters. The full text is on the page linked above.] --- Source: Frix Law Library, https://www.frixlaw.com/law-library/documents/agency%3Airs%3A34394146260df9fc. Public record. Not legal advice.