(14) Corporations

Treasury Decision (TD) 9363 requires corporations that have assets of $10 million or more and file at least 250 returns annually to electronically file their Forms 1120 and 1120S for tax years ending on or after December 31, 2007. This requirement extends to foreign corporations filing Form 1120-F who have tax years ending on or after December 31, 2008, have assets of $10 million or more and who file at least 250 returns annually.

Although electronic filing is required of certain corporations, many corporations voluntarily file their returns electronically.

This web site provides an overview of electronic filing and more detailed information for those corporations required to e-file. There is information for taxpayers who prepare and transmit their own income tax returns as well as for taxpayers who rely upon third party tax professionals to prepare and transmit their tax returns.

General Information about e-file for Large and Mid-Size Corporations

• How Tax Preparation Software is Approved for Electronic Filing

• Security During Transmission of Modernized e-File (MeF) Returns Using the Internet (11-25-2008)

• Archived Guidance

IRS e-services

• Online Tools for Tax Professionals

• e-Services Registration Process

• e-file Application for Large Taxpayers

• Modernized e-File (MeF) Internet Filing and Status Page

• Modernized e-File System Status Page

Regulations on Required Corporate e-filing

• Final Treasury Regulations on Required Corporate e-file (TD 9363, 12-03-2007)

• Regulations Eliminating e-file Impediments (TD 9300)

• IRS Eases Reporting Burden on Corporations and Shareholders (05-26-06)

  • Revenue Procedure 2006-21PDF

  • REG-134317-05PDF

  • TD 9264PDF

  • TD 9304PDF