Publication 4163 (Rev. 12 2017) P4163

User Manual: 4163

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Publication 4163 (Rev. 12-2017) Catalog Number 36165C Department of the Treasury Internal Revenue Service www.irs.gov
Publication 4163
Modernized e-File (MeF)
Information for Authorized
IRS e-File Providers for
Business Returns
Tax Returns
Processed in 2018
Publication 4163 (Rev. 12-2017) 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 by applying the tax
law with integrity and fairness to all.
Publication 4163 (Rev. 12-2017) Catalog Number 36165C Department of the Treasury Internal Revenue Service www.irs.gov
Table of Contents
Table of Contents ....................................................................................................................................... iii
List of Tables ............................................................................................................................................... x
List of Figures ............................................................................................................................................ xi
Processing Year 2018 Nature of Substantive Changes ........................................................................ xii
1 Introduction and General Information .............................................................................................. 1
1.1 What is Modernized e-File (MeF)? ................................................................................................... 1
1.2 Using Publication 4163 .................................................................................................................... 1
1.3 General Information ......................................................................................................................... 1
1.4 Authorized IRS e-File Providers ....................................................................................................... 1
1.4.1 Electronic Filing Identification Numbers (EFINs), Electronic Transmitter Identification
Numbers (ETINs), and Passwords ....................................................................................................... 2
1.4.2 Electronic Return Originator (ERO) ......................................................................................... 2
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 .................................................................................................................. 7
1.5.1 Modernized e-File (MeF) Status Page .................................................................................... 7
1.5.2 Helpful Publications and Information ....................................................................................... 8
1.6 Overview and Benefits of Modernized e-File (MeF) ...................................................................... 11
1.7 New for Processing Year 2018 ...................................................................................................... 12
1.7.1 Forms..................................................................................................................................... 12
1.7.2 Processes and Procedures ................................................................................................... 12
1.8 Forms for Processing Year 2018 ................................................................................................... 13
1.8.1 Corporation Returns .............................................................................................................. 13
Publication 4163 (Rev. 12-2017) Catalog Number 36165C Department of the Treasury Internal Revenue Service www.irs.gov
1.8.2 Employment Tax Returns ...................................................................................................... 13
1.8.3 Estate and Trust Returns....................................................................................................... 14
1.8.4 Excise Tax and e-filing Compliance Returns (ETEC) ........................................................... 14
1.8.5 Extension Applications .......................................................................................................... 14
1.8.6 Partnership Returns ............................................................................................................... 14
1.8.7 Tax Exempt/Government Entity (TEGE) Returns ................................................................. 14
1.9 Preparer Tax Identification Number (PTIN) Procedures ................................................................ 14
1.10 Tax Relief in Disaster Situations .................................................................................................... 15
1.11 The Requirement to e-File ............................................................................................................. 15
1.11.1 Large Business and International (LB&I) Corporations ......................................................... 15
1.11.2 Employment Tax Returns ...................................................................................................... 15
1.11.3 Estates and Trusts ................................................................................................................. 15
1.11.4 Excise Tax Returns ............................................................................................................... 16
1.11.5 Partnerships .......................................................................................................................... 16
1.11.6 Tax Exempt/Government Entities (TEGE) ............................................................................ 16
2 MeF Rules and Requirements ......................................................................................................... 17
2.1 Participating in the IRS e-File Program .......................................................................................... 17
2.2 Maintaining Your IRS e-File Application ........................................................................................ 18
2.3 Adherence to MeF Rules ............................................................................................................... 18
2.4 Protecting Taxpayer Information: Gramm-Leach-Bliley Act of 1999 and Federal Trade
Commission Rules .................................................................................................................................. 19
2.5 Safeguarding MeF Data from Fraud and Abuse ............................................................................ 20
2.5.1 Safeguarding Taxpayer Information ...................................................................................... 20
2.5.2 Safeguarding Against Fraud and Abuse ............................................................................... 20
2.6 Disclosure of Tax Return Information ............................................................................................ 20
2.7 Submitting a Timely-Filed Electronic Tax Return ........................................................................... 21
2.8 Preparer Penalties ......................................................................................................................... 21
2.9 Paperwork Reduction Act Notice ................................................................................................... 22
Publication 4163 (Rev. 12-2017) Catalog Number 36165C Department of the Treasury Internal Revenue Service www.irs.gov
2.10 Provider Responsibilities in Obtaining, Handling, and Processing Return Information ................ 22
2.10.1 Making Substantive Changes to the Return .......................................................................... 22
2.10.2 Providing a Copy of the Return to the Taxpayer ................................................................... 23
3 MeF Information Applicable to All Form Types ............................................................................. 23
3.1 Preparing Your Return ................................................................................................................... 23
3.2 Validating Your Return ................................................................................................................... 24
3.3 Return/Extension Due Date Tables ............................................................................................... 24
3.4 Short Period Returns for Corporate, Partnership and Estate and Trust Tax Returns ................... 24
3.4.1 Current Year Software is Available ....................................................................................... 24
3.4.2 Current Year Software is Not Available ................................................................................. 25
3.4.3 Valid Reasons for Forms 1041 Short Period Returns ........................................................... 26
3.4.4 Valid Reasons for Forms 1120 or 1120-F Short Period Returns .......................................... 26
3.4.5 Valid Reasons for Form 1120S Short Period Returns .......................................................... 27
3.4.6 Forms 1065 and 1065-B Technical Termination Returns ..................................................... 27
3.5 Superseding and Amended Returns .............................................................................................. 27
3.5.1 Superseding Returns ............................................................................................................. 28
3.5.2 Amended Returns .................................................................................................................. 29
3.5.3 Form 2290 VIN Correction .................................................................................................... 30
3.6 Signing an Electronic Return ......................................................................................................... 31
3.6.1 Practitioner Personal Identification Number (PIN) Signature Method—Form 8879 .............. 31
3.6.2 Form 1041 Multiple Tax Return Listing (MTRL) .................................................................... 33
3.6.3 Scanned Form 8453 Signature Method ................................................................................ 33
3.6.4 Reporting Agents Personal Identification Number (PIN) Signature Method—Form 8655 .... 35
3.6.5 94x On-Line e-Filer Signature Method (IRS Authorized Signer) ........................................... 36
3.7 Applications for Extension of Time to File—Forms 7004 and 8868 ............................................... 37
3.8 Other Forms and Elections Requiring Signatures ......................................................................... 38
3.8.1 Signature Requirements for Elections ................................................................................... 38
Publication 4163 (Rev. 12-2017) Catalog Number 36165C Department of the Treasury Internal Revenue Service www.irs.gov
3.9 Attaching Portable Document Format (.pdf) Files .......................................................................... 38
3.10 Special Instructions for Supporting Data Required by Form 8865 ................................................ 39
3.11 Name Controls ............................................................................................................................... 39
3.11.1 Form 1041 Name Control Information ................................................................................... 43
3.12 Addresses ...................................................................................................................................... 46
3.12.1 Domestic Address Changes .................................................................................................. 46
3.12.2 Foreign Addresses ................................................................................................................ 47
3.12.3 Address Format ..................................................................................................................... 48
3.12.4 Foreign Country Codes for Forms 8858 and 926 .................................................................. 49
3.13 North American Industry Classification System (NAICS) Codes ................................................... 50
3.14 Refunds .......................................................................................................................................... 50
3.15 Payments ....................................................................................................................................... 51
3.15.1 General Payment Information ............................................................................................... 51
3.15.2 Electronic Funds Withdrawal (EFW) ..................................................................................... 51
3.15.3 Electronic Federal Tax Payment System (EFTPS) ............................................................... 54
3.15.4 Check or Money Order .......................................................................................................... 54
3.16 Special Instructions When Copies of Original Forms are Required .............................................. 54
3.17 Submitting the Electronic Return to the IRS .................................................................................. 55
3.18 Record Keeping and Documentation Requirements ..................................................................... 55
3.19 Acknowledgements of Transmitted Return Data ........................................................................... 56
3.19.1 Acknowledgement Alerts for Form 1120-F ............................................................................ 57
3.20 Transmission Perfection Period ..................................................................................................... 57
3.20.1 How to Determine IRS Received Date .................................................................................. 58
3.21 Rejected e-Filed Returns ............................................................................................................... 59
3.21.1 Resubmission of Rejected Applications for Filing Extensions............................................... 61
3.22 Integrating Data/Elections into Your Return................................................................................... 61
3.22.1 Special Instructions for Consolidated Returns ...................................................................... 61
Publication 4163 (Rev. 12-2017) Catalog Number 36165C Department of the Treasury Internal Revenue Service www.irs.gov
3.23 Preparing Supporting Data Required by IRS Forms or Form Instructions .................................... 66
3.23.1 Example 1—Supporting data required by IRS forms ............................................................ 67
3.23.2 Example 2—Supporting data required by IRS form instructions. .......................................... 68
3.23.3 Example 3—Supporting data required as another IRS form ................................................. 69
3.23.4 Example 4—Supporting data required for tables on IRS forms ............................................ 70
3.24 General Dependency ..................................................................................................................... 71
3.24.1 The Element “SpecialConditionDesc” ................................................................................... 72
3.25 Creating Elections Required by Forms or Form Instructions ......................................................... 72
3.26 Creating Elections/Disclosure Statements Required by Regulations or Publications ................... 72
3.26.1 Example 1—Creating Elections and/or Disclosure Statements With No Columnar Data ..... 73
3.26.2 Example 2—Creating Elections and/or Disclosure Statements That Apply to Multiple
Subsidiaries ........................................................................................................................................ 74
3.26.3 Example 3—Creating Elections and/or Disclosure Statements With Columnar Data........... 74
3.27 Preparing Elections and/or Disclosure Statements That Require Supporting Data ...................... 75
3.28 Electronic Postmark ....................................................................................................................... 75
3.29 MeF Routine Maintenance ............................................................................................................. 76
3.30 Ensuring Taxpayer Data Integrity .................................................................................................. 77
3.31 MeF Fed/State Program................................................................................................................. 77
4 MeF Information for Specific Forms ............................................................................................... 79
4.1 Employment Tax Returns............................................................................................................... 79
4.2 Tax-Exempt Organization Returns ................................................................................................. 79
4.2.1 TY 2017, 2016, 2015 Form 990-N (e-Postcard) .................................................................... 81
4.3 Estate and Trusts ........................................................................................................................... 81
4.4 Partnership Returns ....................................................................................................................... 82
4.5 Corporate Returns .......................................................................................................................... 82
4.5.1 1120 Family Forms that cannot be e-filed as a Stand-Alone Return at the Parent Level ..... 82
4.5.2 Special Instructions for Form 1120 Section 847, Special Estimated Tax Payments ............ 83
4.5.3 Special Instructions for Form 8838 When Filed With Form 1120 ......................................... 83
Publication 4163 (Rev. 12-2017) Catalog Number 36165C Department of the Treasury Internal Revenue Service www.irs.gov
4.5.4 Special Instructions for Form 1120-F when Foreign Investment in Real Property Tax is
Claimed............................................................................................................................................... 84
4.6 Application for Automatic Extension of Time to File Certain Business Income Tax, Information and
Other Returns—Form 7004 .................................................................................................................... 84
4.7 Application for Extension of Time to File an Exempt Organization Return—Form 8868 ............... 85
4.8 Excise Tax e-File and Compliance (ETEC) ................................................................................... 86
4.8.1 ETEC Extension Requests: ................................................................................................... 86
4.9 Return Due Dates .......................................................................................................................... 86
4.10 Accepted Forms and Schedules .................................................................................................... 87
5 IRS e-File for Large Taxpayers Filing Their Own Corporate Income Tax Return ...................... 88
5.1 Purpose of Section 5 ...................................................................................................................... 88
5.2 Why Certain Large Taxpayers are Required to e-File ................................................................... 89
5.3 How to Meet the Requirement to e-File ......................................................................................... 90
5.4 How to Register and Apply to e-file as a Large Taxpayer ............................................................. 94
5.4.1 Register with E-Services ....................................................................................................... 94
5.4.2 Apply to e-File ........................................................................................................................ 94
5.5 What is Different in Preparing Returns to e-File ............................................................................ 97
5.5.1 Traditional Paper Filing Process ........................................................................................... 97
5.5.2 MeF Filing Process ................................................................................................................ 97
5.5.3 Consolidated Returns ............................................................................................................ 98
5.5.4 Aggregation of Data from Different Sources ......................................................................... 98
5.5.5 Attaching Data Not Defined in XML Schemas ...................................................................... 98
5.5.6 Attaching Data in PDF Format .............................................................................................. 99
5.5.7 Treasury Decision (T.D.) 9300 - Eliminating Signature Requirements for Certain Forms .. 100
5.5.8 Return Address and Name Control ..................................................................................... 100
5.5.9 Signing the Electronic Return .............................................................................................. 101
5.6 How to Transmit Electronic Returns to the IRS ........................................................................... 102
5.6.1 Transmission Channels ....................................................................................................... 102
Publication 4163 (Rev. 12-2017) Catalog Number 36165C Department of the Treasury Internal Revenue Service www.irs.gov
5.6.2 Methods of Transmission .................................................................................................... 104
5.6.3 Retrieving an Acknowledgement ......................................................................................... 104
5.7 Timely Filed Electronic Returns ................................................................................................... 107
5.8 Additional Resources ................................................................................................................... 109
5.8.1 Publication 5078 .................................................................................................................. 109
5.8.2 Publication 4164 .................................................................................................................. 110
5.8.3 Frequently Asked Questions for Large and Mid-Size Corporations .................................... 110
5.8.4 Telephone Assistance Contacts for Business Customers .................................................. 110
5.8.5 E-Services – Online Tools for Tax Professionals ................................................................ 110
6 Exhibits ............................................................................................................................................ 110
Exhibit 1 Standard U.S. Postal Service State Abbreviations and ZIP Codes ................................ 110
Exhibit 2 Foreign Country Codes ................................................................................................... 110
Exhibit 3 Schemas and Business Rules ........................................................................................ 110
Exhibit 4 Recommended Names and Descriptions for PDF Files ................................................. 111
Publication 4163 (Rev. 12-2017) Catalog Number 36165C Department of the Treasury Internal Revenue Service www.irs.gov
List of Tables
Table 1–1: MeF Information...................................................................................................................... 8
Table 1–2: Helpful Publications and Information ...................................................................................... 9
Table 3–1: Short Period Return Indicators ............................................................................................. 25
Table 3–2: Processed Superseding and Amended Returns .................................................................. 28
Table 3–3: PIN Signature Method Authorization Form ........................................................................... 33
Table 3–4: Scanned Form 8453 Method Authorization Form ................................................................ 35
Table 3–5: General Name Control Rules ............................................................................................... 40
Table 3–6: Name Control Rules for Partnerships ................................................................................... 42
Table 3–7: Additional Name Control Rules for Other Organizations ...................................................... 43
Table 3–8: Estate Name Controls .......................................................................................................... 44
Table 3–9: Trust Name Controls ............................................................................................................ 45
Table 3–10: Received Date Determination Chart ................................................................................... 58
Table 3–11: Consolidated Return Example - Attachment 1, F1120, line 10, Other Income
(ItemizedOtherIncomeSchedule) ............................................................................................................ 63
Table 3–12: Consolidated Return Example - Subsidiary 1, Hide 'N Seek Foods, Inc. ........................... 63
Table 3–13: Consolidated Return Example - Subsidiary 2, The Greek Playhouse ............................... 63
Table 3–14: Consolidated Return Example - Subsidiary 3, Acme Food Corp. ...................................... 64
Table 3–15: Consolidated Return Example - Data Format 1 ................................................................. 65
Table 3–16: Consolidated Return Example - Data Format 2 ................................................................. 65
Table 3–17: Consolidated Return Example - Data Format 3 ................................................................. 66
Table 3–18: Examples of Elections Required by Form Instructions ....................................................... 72
Table 3–19: Example 1—Creating Elections and/or Disclosure Statements With No Columnar Data .. 73
Table 3–20: Example 2—Creating Elections and/or Disclosure Statements That Apply to Multiple
Subsidiaries ............................................................................................................................................ 74
Table 3–21: Example 3—Creating Elections and/or Disclosure Statements With Columnar Data........ 74
Table 4–1: Forms 8288-A and 8805 Special Instructions (FIRPTA Claims) .......................................... 84
Table 4–2: Return Due Dates ................................................................................................................. 87
Publication 4163 (Rev. 12-2017) Catalog Number 36165C Department of the Treasury Internal Revenue Service www.irs.gov
Table 4–3: Accepted Forms and Schedules........................................................................................... 87
Table 5–1: How to Meet the Requirements to E-File ............................................................................. 91
List of Figures
Figure 3–1: Supporting Data Required by IRS Forms ............................................................................ 67
Figure 3–2: Supporting Data Required by IRS Form Instructions .......................................................... 68
Figure 3–3: Supporting Data Required as Another IRS Form ................................................................ 69
Figure 3–4: Supporting Data Required for Tables on IRS Forms .......................................................... 70
Publication 4163 (Rev. 12-2017) Catalog Number 36165C Department of the Treasury Internal Revenue Service www.irs.gov
Processing Year 2018
Nature of Substantive Changes
Page
Change
All
This publication was updated to reflect tax returns processed in 2018; this
includes 2015, 2016 and 2017 tax returns, and a few 2018 tax year returns.
All
2014 tax year products were removed.
All
2017 and 2018 tax year products were added.
12
Added New forms for Processing Year 2018
12
Added information regarding filing requirements for Forms 8975 and 8975
Schedule A
12
Added information regarding Summer/Fall 2017 updates to e-Services affecting
e-Services users
Note: When reading this Publication “We” refers to the IRS, while “You” refers to the
reader.
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Publication 4163 (Rev. 12-2017) Catalog Number 36165C Department of the Treasury Internal Revenue Service www.irs.gov
1 Introduction and General Information
1.1 What is Modernized e-File (MeF)?
Modernized e-File (MeF) is an important component of IRS re-engineering efforts to
improve service, enhance enforcement, and modernize technology and work processes.
It is an Internet-based system that uses standardized Extensible Mark-Up Language
(XML) constructs, which provide certain businesses the capability to electronically file.
MeF processes the following business forms: 720, 940, 940-PR, 941, 941-PR, 941-SS,
943, 943-PR, 944, 945, 94x On-Line Signature PIN Registration, 990, 990-EZ, 990-N,
990-PF, 1041, 1065, 1065-B, 1120, 1120-F, 1120-POL, 1120S, 2290, 7004, 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 2015, 2016, 2017 and some Tax Year 2018
business returns filed during 2018. Publication 4163 provides authorized IRS e-file
Providers and Large Taxpayers with specific requirements and procedures for electronic
filing through the MeF system. E-file instructions for Large Taxpayers filing their own
corporate income tax returns are included in Section 5 of this publication. The
procedures in this publication apply to all MeF business e-file programs. All publications
referenced in this document are available at Forms and Publications on IRS.gov. Be
sure to check the web page frequently for updated information on e-filing through
Modernized e-File (MeF) Program Information.
1.3 General Information
When a new tax form is added to the MeF platform, that form may only be filed
electronically during the current processing year (for example, PY 2018) and future
processing years. Furthermore, for any given processing year, MeF will accept returns
for the most recent tax year and two prior tax years. For example, during processing
year 2018 Form(s) 1120/1120S/1120-F can only be e-filed for TY 2017, TY 2016 and
TY 2015.
1.4 Authorized IRS e-File Providers
Authorized IRS e-file Providers are firms and organizations that develop software,
originate and/or transmit electronic returns to the IRS, and provide services to a
multitude of taxpayer clients. The roles and responsibilities of providers vary according
to the e-file activities that firms conduct. A firm identifies its e-file activity by selecting the
appropriate Provider Option in the IRS e-file application. Each Provider Option entails a
different role and may have different responsibilities that relate specifically to the e-file
activity of the firm. Some providers may have more than one e-file business 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 multiple e-file
roles. The following details the roles and responsibilities of each provider option.
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Publication 4163 (Rev. 12-2017) Catalog Number 36165C Department of the Treasury Internal Revenue Service www.irs.gov
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, including the
transferring of EFINs or ETINs to another entity when transferring the business by sale,
gift, or other disposition. If the IRS learns that a Provider’s EFIN or ETIN is
compromised, the IRS changes the number and notifies the Provider by mailing a new
acceptance letter to the Provider. Refer to Publication 3112, IRS e-file Application and
Participation for additional information.
1.4.2 Electronic Return Originator (ERO)
The ERO is the Authorized IRS e-file Provider who originates the electronic submission
of a return to the IRS. The ERO is usually the first point of contact for most taxpayers
filing a return using IRS e-file. Please refer to Publication 3112 and Revenue Procedure
(Rev. Proc.) 2007-40, Internal Revenue Bulletin (IRB): 2007-26 for additional
information. Revenue Procedure 2007-40 informs authorized IRS e-file providers of their
obligations to the Internal Revenue Service, taxpayers, and other participants in the IRS
e-file Program, and combines the rules governing IRS e-file.
1.4.2.1 ERO Responsibilities
Origination of an Electronic Return: Although an ERO may also engage in return
preparation, that activity is separate and distinct from the origination of the electronic
submission of the return to the IRS. An ERO originates the electronic submission of a
return after the taxpayer authorizes the filing of the return via IRS e-file. An ERO must
originate the electronic submission of only returns that the ERO either prepared or
collected from a taxpayer. An ERO originates the electronic submission by any one of
the following:
• Electronically sending the return to a Transmitter that will transmit the return to
the IRS (most taxpayers use this method); or
• Directly transmitting the return to the IRS (rarely used); or
• Providing a return to an ISP for processing, prior to transmission to the IRS
(rarely used).
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Publication 4163 (Rev. 12-2017) Catalog Number 36165C Department of the Treasury Internal Revenue Service www.irs.gov
In originating the electronic submission of a return, the ERO has a variety of
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 authorized IRS e-file Providers; and
• Working with the taxpayer and/or the Transmitter to correct rejected returns.
If the taxpayer chooses not to have the electronic portion of a return corrected and re-
transmitted to the IRS or if the electronic portion of a return cannot be accepted for
processing by the IRS, the taxpayer must file a paper return. See 3.20, Transmission
Perfection Period, for detailed instructions about filing a paper return.
Taxpayers required to e
-file their return under Treasury Decision (T.D.) 9363
or Section 1224
of the Taxpayer Relief Act of 1997 must contact the e-help
Desk for authorization to file their paper return
.
1.4.3 Transmitter
A Transmitter sends the electronic return data directly to the IRS. EROs may apply to
be Transmitters and transmit return data themselves, or they may contract with an
accepted third-party Transmitter to transmit the data.
1.4.3.1 Transmitter Responsibilities
A Provider participating in MeF as a Transmitter has a variety of 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
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Publication 4163 (Rev. 12-2017) Catalog Number 36165C Department of the Treasury Internal Revenue Service www.irs.gov
Taxpayer for all rejected and accepted returns, within two business days of
retrieval;
• 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, for
nine (9) months after the transmission date, whichever is later;
• Immediately contacting the IRS e-help Desk toll-free number 1-866-255-0654 for
further instructions if an acknowledgement has not been received within 24 hours
of transmission;
• Working with the ERO or Large Taxpayer to promptly correct any transmission
error that caused an electronic transmission to be rejected;
• Contacting the IRS e-help Desk toll-free number 1-866-255-0654 for assistance if
the electronic portion of the return has been rejected after three transmission
attempts;
• Ensuring the security of all transmitted data; and
• Ensuring against the unauthorized use of its EFIN or ETIN. A Transmitter must
not transfer its EFIN or ETIN by sale, merger, loan, gift, or any other transaction
to another entity.
The Transmitter must notify the ERO, ISP or taxpayer of the following:
Accepted Returns
• Date the return was accepted
Rejected Returns
• Date the return was rejected;
• Business Rule(s) explaining why the return rejected;
• Steps the ERO or taxpayer need to take to correct any errors that caused the
reject.
1.4.4 Software Developer
A Software Developer creates software that formats electronic return information
according to IRS e-file specifications and/or transmits electronic return 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
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Publication 4163 (Rev. 12-2017) Catalog Number 36165C Department of the Treasury Internal Revenue Service www.irs.gov
Composition Guide and MeF State and Trading Partners Reference Guide can be found
on the Modernized e-File (MeF) User Guides and Publications page.
Software Developers must pass the Assurance Testing System (ATS). If an Authorized
IRS e-file Provider is a Software Developer whose only role in IRS e-file is software
development, the Principals and Responsible Officials need not pass a suitability check
during the application process. However, if a Software Developer performs the function
of any provider options, in addition to software development, then suitability checks will
apply.
Software Developers are not required to retest when new Schemas, either major or
minor, are released. However, retesting using the ATS system is strongly recommended
when updating software with Schema changes.
1.4.4.1 Software Developer Responsibilities
A Software Developer has a variety of responsibilities that include, but are not limited to:
• Adhering to specifications provided in official IRS publications;
• Ensuring its software creates accurate electronic returns;
• Promptly correcting all software errors that cause tax returns to reject; and
• Distributing the corrections to all affected parties.
1.4.5 Online Provider
An Online Provider transmits 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 a variety of 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 online returns electronically to the IRS;
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Publication 4163 (Rev. 12-2017) Catalog Number 36165C Department of the Treasury Internal Revenue Service www.irs.gov
• Notifying the taxpayer of the status of a return by:
o Sending an electronic transmission to the taxpayer or the ISP, when
applicable, within two business days of retrieving the acknowledgment file
from the IRS, or
o Mailing a written notification to the taxpayer within one business day of
retrieving the acknowledgment file;
• Providing the Internet Protocol (IP) information, which consists of the 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 of the computer submitting the
return and the date, time, and time zone of the computer receiving it; and
• Including the Originator Type “Online Filer” in the Return Header.
1.4.6 Intermediate Service Provider (ISP)
An 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 a variety of responsibilities that include, but are not limited to:
• Including 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;
• Providing the IRS with a list of each client ERO, if requested; and
• Adhering to all applicable rules that apply to Transmitters.
1.4.7 Reporting Agent
A Reporting Agent originates the electronic submission of certain returns for its clients,
and/or transmits the returns to the IRS. A Reporting Agent 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. Reporting Agents 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
A Large Taxpayer is also a Provider Option on the IRS e-file Application but it is not an
Authorized IRS e-file Provider. The creation of an IRS e-file Application for Large
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Taxpayers is different from the Authorized IRS e-file Providers Application. Therefore,
large corporations should carefully read Section 5 of this publication for specific
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).
1.5 Communicating with IRS
The following IRS e-file information resources are available to providers.
The IRS e-help Desk provides assistance in support of MeF software and
communication testing for corporate, partnership, estates and trusts, employment,
excise, and tax exempt returns throughout the filing season. The e-help Desk also
provides assistance with e-Services registration and the 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 720, 940, 940-PR, 941, 941-PR, 941-SS, 943, 943-PR, 944, 94x On-
Line Signature PIN Registration, 945, 990, 990-EZ, 990-N, 990-PF, 1041, 1065, 1065-
B, 1120, 1120-F, 1120-POL, 1120S, 2290, 7004, 8849 and/or the 8868.
1.5.1 Modernized e-File (MeF) Status Page
The MeF Status page provides information on:
• Current system status
• System maintenance
• Unplanned system interruptions and processing delays
MeF uses QuickAlerts, an IRS email service, to disseminate information quickly
regarding MeF issues to subscribers. This service keeps tax professionals up to date on
MeF issues throughout the year.
After subscribing, authorized IRS e-file Providers receive round-the-clock
communications about issues such as 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 “More” e-file Benefits for Tax
Professionals page.
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The subject line of a QuickAlert will usually identify targeted providers such as Software
Developers and Transmitters, and/or electronic return originators as well as the targeted
taxpayer type, either individual or business e-file.
For additional information and assistance on MeF and forms and publications, refer to
Table 1–1.
Table 1–1: MeF Information
Topic
Service
Electronic Funds
Withdrawal (Direct
Debit) Payments
Check the status of payments or cancelled
deferred payments. Visit the Electronic Funds
Withdrawal page for more information.
Publications and
Tax Forms
Obtain IRS publications and tax forms by
phone or go to the Forms and Publications
page
Draft Tax Forms
and Instructions
Obtain draft versions of IRS tax forms and
instructions on the Draft Tax Forms page.
Business and
Specialty Tax
Help
Request IRS Tax Assistance for corporate,
partnership, tax exempt, employment or excise
returns.
1.5.2 Helpful Publications and Information
Use any of the following methods to access publications and information in the
subsequent table:
1. Access the Telephone Assistance Contacts for Business Customers page
2. Access the Forms and Publications page
3. Access the following link: Modernized e-File (MeF) User Guides & Publications
4. Search on IRS.gov “Keyword/Search Terms” box
5. Access the links in Table 1–2:
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Table 1–2: Helpful Publications and Information
Process
Provider Option
Publication Description and/or Link
E-Services
Registration
All
Registration for e-Services allows
individuals to conduct business
electronically with the IRS. To register for
e-Services, follow the guidance on the e-
Services page on IRS.gov.
Creating an IRS
e-file Application
EROs, Transmitters,
Software
Developers, Online
Providers, ISPs and
Reporting Agents
Publication 3112, IRS e-file Application
and Participation: Provides information on
how to create an IRS e-file application.
Successful completion of the IRS e-file
application provides an Electronic Filing
Identification Number (EFIN) and
Electronic Transmitter Identification
Number (ETIN) necessary to originate and
transmit returns to IRS.
Large Taxpayers
Section 5 of Publication 4163, 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 of the IRS e-file
application provides an Electronic Filing
Identification Number (EFIN) and
Electronic Transmitter Identification
Number (ETIN) necessary to originate and
transmit returns to IRS.
Current Schema
Known e-file Issues
and Solutions
Software
Developers and
Transmitters
Known e-file Issues and Solutions:
Contains temporary workaround solutions
for known issues within active Schema
versions. The issues are posted, by form
and tax year.
Assurance Test
System (ATS)
Testing
All
Publication 5078, Modernized e-File
(MeF)Test Package 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) Updates
page.
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Process
Provider Option
Publication Description and/or Link
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.
Attachments to:
• Unique Tax
Returns: Forms
720/2290/8849
• Exempt
Organization
returns: Forms
990/990-EZ/990-
PF/1120-POL
• Estate and Trust
Tax Returns:
Form 1041
• Partnership Tax
Returns: Form
1065/1065-B
• Corporate Tax
Returns: Form
1120/1120S/
1120-F
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. Also refer to
Section 4.10 of this publication.
Attachments to
Employment Tax
returns: Forms 940,
940-PR, 941, 941-
PR, 941-SS, 943,
943-PR, 944, and
945.
EROs, Reporting
Agents, Software
Developers, and
Transmitters
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1.6 Overview and Benefits of Modernized e-File (MeF)
The Modernized e-File (MeF) system was developed to provide a standardized format
using the widely accepted Extensible Markup Language (XML) format 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 relative to MeF return and downstream processing. 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 Publications 3151, The ABCs of Federal Tax
Deposits and 3151A, The ABC's of Federal Tax Deposits (Resource Guide).
• The capability to attach supporting forms and schedules—Forms 720, 940,
940-PR, 941, 941-PR, 941-SS, 943, 943-PR, 944, 94x On-Line Signature PIN
Registration, 945, 990, 990-EZ, 990-N, 990-PF, 1041, 1065, 1065-B, 1120, 1120-
F, 1120S, 1120-POL, 2290, 7004, 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. Also refer to
Section 4.10 of this publication.
• 24/7 transmissions—MeF allows Transmitters to send transmissions to the IRS
year round, except for a short cutover period at the end of the calendar year.
• A completely 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. Forms 8453-C, 8453-S, 8453-I, 8453-PE,
8453-B, 8453-EX, 8453-EO, 8453-EMP and 8453-FE can be printed, signed by
the Corporate Officer, Principal or Fiduciary and when applicable, the ERO
and/or Paid Preparer, and then 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.
• Support for filing prior-year returns—MeF can process the current and two
previous years of returns. For Processing Year 2018, taxpayers can e-file returns
for TY 2017, TY 2016, TY 2015, and for some TY 2018 returns.
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1.7 New for Processing Year 2018
1.7.1 Forms
Beginning Processing Year 2018, new forms include:
• Form 8838P
• Form 8974
• Form 8975 (available for production since July 30, 2017)
• Form 8975 Schedule A (available for production since July 30, 2017)
• Form 9100 (PDF)
• Form 943 (Schedule R)
1.7.2 Processes and Procedures
1.7.2.1 Schema and Business Rules Posting
For Tax Years 2016 and subsequent, Schemas and Business Rules are distributed
through your e-Services mailbox. In order to access these files you must have an active
e-Services account and be listed on an e-File application with the provider option of
Software Developer or State. Your role must be Principal, Responsible Official, or
Delegated User with MeF authorities. These mailbox messages are purged after 30
days so please make sure to download them as soon as possible. Instructions for
accessing the Secure Object Repository (SOR) Mailbox were created for your use.
1.7.2.2 Form 8975 and Form 8975 Schedule A
Treasury Decision 9773 contains final regulations that require annual country-by-
country reporting by certain United States persons that are the ultimate parent entity of
a multinational enterprise group. The final regulations affect United States persons that
are the ultimate parent entity of a multinational enterprise group that has annual
revenue for the preceding annual accounting period of $850,000,000 or more.
Form 8975 and Form 8975 Schedule A schemas were made available in package
version 2016v4.2. Voluntary TY2016 ATS testing started June 18, 2017. Software
developers were strongly encouraged to participate in the voluntary ATS testing for
TY2016 but are mandated to test for TY2017. Returns with Form 8975 were accepted
into production starting July 30, 2017.
1.7.2.3 Updates to E-Services
In Summer and Fall 2017, we began implementing a series of actions to improve e-
Services usability and security, including:
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• Launching a new e-Services platform and landing page;
• Establishing a new e-Services agreement;
• Protecting e-Services accounts with our Secure Access authentication process.
All registered users must accept the revised terms of the new e-Services User
Agreement to have access to e-Services and its products.
Further information is available on the e-Services page.
1.8 Forms for Processing Year 2018
MeF can process all the following parent forms in XML. Check IRS.gov for the exact
date MeF will begin processing. A complete listing of forms, including new forms, that
MeF accepts can be found on the IRS.gov website at each form family’s Schemas and
Business Rules page and in Section 4.10 of this publication.
1.8.1 Corporation Returns
• Form 1120, U.S. Corporation Income Tax Return
• Form 1120-F, U.S. Income Tax Return of a Foreign Corporation
• Form 1120S, U.S. Income Tax Return for an S Corporation
1.8.2 Employment Tax Returns
• Form 94x On-Line Signature PIN Registration
• Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return
• Form 940-PR, Planilla para la Declaración Federal Anual del Patrono de la
Contribución Federal para el Desempleo (FUTA)
• Form 941, Employer's QUARTERLY Federal Tax Return
• Form 941-PR, Planilla para la Declaración Federal TRIMESTRAL del Patrono
• Form 941-SS, Employer's QUARTERLY Federal Tax Return (American Samoa,
Guam, the Commonwealth of Northern Mariana Islands, and the U.S. Virgin
Islands)
• Form 943, Employer's Annual Federal Tax Return for Agricultural Employees
• Form 943-PR, Planilla para la Declaración Anual de la Contribución Federal del
Patrono de Empleados Agrícolas
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• Form 944, Employer's ANNUAL Federal Tax Return
• Form 945, Annual Return of Withheld Federal Income Tax
1.8.3 Estate and Trust Returns
• Form 1041, U.S. Income Tax Return for Estates and Trusts
1.8.4 Excise Tax and e-filing Compliance Returns (ETEC)
• Form 2290, Heavy Highway Vehicle Use Tax Return
• Form 720, Quarterly Federal Excise Tax Return
• Form 8849, Claim for Refund of Excise Taxes (All Schedules available)
1.8.5 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
1.8.6 Partnership Returns
• Form 1065, U.S. Return of Partnership Income
• Form 1065-B, U.S. Return of Income for Electing Large Partnerships
1.8.7 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
• Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Trust Treated
as Private Foundation
• Form 1120-POL, U.S. Income Tax Return for Certain Political Organizations
1.9 Preparer Tax Identification Number (PTIN) Procedures
Beginning January 1, 2011, all paid preparers must have a Preparer Tax Identification
Number (PTIN) before preparing returns. Also, all enrolled agents are required to have
a PTIN.
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All PTINs expire on December 31 of each year. PTIN renewal open season begins
approximately October 16 each year for the following year.
The fees for processing a new or renewed PTIN application are no longer applicable.
Additional information on the PTIN process can be found on IRS.gov.
1.10 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.
1.11 The Requirement to e-File
While millions of taxpayers e-file voluntarily, certain corporations, partnerships,
employment tax and tax exempt organizations are required to e-file. In the past several
years, the Department of the Treasury issued regulations requiring certain entities to e-
file. Complete regulations and the history of the requirement to e-file can be found on
the IRS.gov website at the following links.
1.11.1 Large Business and International (LB&I) Corporations
1.11.1.1 Form 1120-F Foreign Corporations
Treasury Decision (T.D.) 9363 provides authorization to extend the requirement to e-file
for certain corporations, including Form 1120-F. For tax years ending on or after
December 31, 2008, foreign corporations who file Form 1120-F and meet the T.D.
9363 criteria are required to e-file their return(s). Be sure to check the IRS.gov
website for the latest information on the requirement to e-file this form.
1.11.2 Employment Tax Returns
1.11.2.1 Forms 941/941-PR/941-SS filers
Beginning 2017, Treasury Decision (T.D.) 9768 requires approved certified professional
employer organizations (CPEOs) to file Schedule R (Form 941) and all other required
schedules with Form 941 electronically, unless granted a waiver by the IRS
Commissioner. The 1st quarter 2017 Form 941 will first be filed in April 2017. The IRS
began accepting applications for CPEO certification on July 1, 2016. The CPEO
program is a voluntary program; a person that does not wish to file Form 941, on
magnetic media (electronically as prescribed by the IRS Commissioner) is not obligated
to apply for or obtain certification as a CPEO. Although, this is a voluntary program,
once certification is obtained as a CPEO the consequence of any failure to file these
forms and associated schedules on magnetic media is the potential suspension or
revocation of certification as a CPEO.
1.11.3 Estates and Trusts
Any tax preparer who anticipates preparing and filing 11 or more Forms 1040, 1040A,
1040EZ and 1041 during a calendar year must use IRS e-file. Section 6011(e)(3) of the
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Internal Revenue Code requires specified tax return preparers to electronically file
certain federal income tax returns that they prepare and file for individuals, trusts or
estates. Final Regulations provide further guidance on this requirement. See T.D. 9518.
See also Most Tax Return Users Must Use IRS e-File on IRS.gov.
1.11.4 Excise Tax Returns
The American Jobs Creation Act statutorily requires that any taxpayer who files a Form
2290 with respect to 25 or more vehicles for any taxable period shall file such returns
electronically.
Note: Corporations, partnerships or tax exempt organizations not meeting the criteria
set out for their particular form in Treasury Decision (T.D.) 9363 and the
Taxpayer Relief Act of 1997, Section 1224 (December 31, 2000), and American
Jobs Creation Act (October 2004) are excluded from the requirement to e-file.
However, these entities are encouraged to e-file voluntarily.
1.11.5 Partnerships
Treasury Regulations Section 301.6011-3(a) provides that if a partnership with more
than 100 partners is required to file a partnership return, the information required by the
applicable forms and schedules must be filed electronically, unless a waiver from the
electronic filing requirement has been granted. Returns filed electronically must be
prepared in accordance with applicable revenue procedures or publications.
Announcement 2002-3 excludes Fiscal Year filers for Tax Year 2001 only.
1.11.6 Tax Exempt/Government Entities (TEGE)
Required e-filing of Forms 990 and 990-PF for certain large tax-exempt
organizations—For tax years ending on or after December 31, 2006, exempt
organizations with $10 million or more in total assets may be required to e-file if the
organization files at least 250 returns in a calendar year, including income, excise,
employment tax and information returns. Private foundations and non-exempt charitable
trusts are required to file Forms 990-PF electronically regardless of their asset size, if
they file at least 250 returns annually. The electronic filing requirement does not apply to
Form 8868. Form 8868, Application for Extension of Time To File an Exempt
Organization Return, 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 ($25,000 for tax years ending after December 31, 2007 and
before December 31, 2010) are required to electronically submit Form 990-N, also
known as the e-Postcard, unless they choose to file a complete Form 990 or Form 990-
EZ instead.
There is no requirement to file Forms 990-EZ or 1120-POL electronically (e-file).
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2 MeF Rules and Requirements
2.1 Participating in the IRS e-File Program
To begin e-filing tax returns or developing tax preparation software for the submission of
returns to the IRS, you must apply and be accepted as an authorized IRS e-file
Provider.
To apply for IRS e-file, you must first register with e-Services. Registration for e-
services allows individuals to conduct business electronically with the IRS. To register
for e-Services, follow the guidance on the e-Services page on IRS.gov.
Effective Oct. 1, 2012, applications to become an IRS e-file Provider must be submitted
online. The IRS will no longer accept paper e-file applications.
Once you have successfully registered, you will need to complete an online IRS e-file
application for your business location. Section 1.4 of this publication and Publication
3112, IRS e-file Application and Participation, explain the different types of provider
options as well as the roles and responsibilities of being an Authorized IRS e-file
Provider. They also include information on passing suitability and other requirements.
Note: Software Developers with no other provider options (ERO, Transmitter, and so
on) are not required to undergo suitability.
W
e recommend you complete the e-Services registration and IRS e-file
Application process at least 45 days before you plan to e
-file any returns. IRS
als
o recommends that you have at least two Responsible Officials for back-up
purposes.
In order to transmit returns directly to IRS, all providers must designate one or more
representatives on the IRS e-file application as their MeF Internet Transmitter (IFA)
and/or MeF System Enroller (A2A).
Section 5 of this publication provides details for Large Taxpayers who electronically file
their own income tax return. 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).
Revenue Procedure 2007-40 informs Authorized IRS e-file Providers of their obligations
to the IRS, taxpayers, and other participants in the IRS e-file program. Revenue
Procedure 2007-40, IRB 2007-26, which was published on June 25, 2007, supersedes
Revenue Procedure 2005-60 (2005-35 IRB 449).
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2.2 Maintaining Your IRS e-File Application
Important information on maintaining your IRS e-file Application:
1. Form Types – IRS e-file applications must be current and must list all the form
types (1120, 1065, 990, etc.) that you plan to originate and transmit to the IRS
throughout the year. To avoid having returns reject because of an incorrect form
type, IRS e-file Applications must be kept up to date. Please be aware of all the
forms that each family includes, e.g., the 1120 family includes 1120, 1120S, and
1120-F; the 1065 family includes 1065 and 1065-B. In your e-file application,
check the appropriate box for each of the forms you plan to file.
2. Maintain 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 and who is no longer assigned the designated
responsibility on the application. Also ensure your business and/or mailing
address is updated on your IRS e-file application.
3. You must keep your e-Services password active to maintain your IRS e-file
application. IRS recommends that you have at least two Responsible Officials for
back-up purposes.
You should keep all other information (for example, addresses, phone
numbers) on
the application current to avoid having your ETIN/EFIN disabled.
2.3 Adherence to MeF Rules
All providers must adhere to IRS e-file rules and requirements to continue participation
in IRS e-file. Certain requirements are included in Revenue Procedure 2007-40, IRB
2007-26, which was published on June 25, 2007, and supersedes Revenue Procedure
2005-60 (2005-35 IRB 449). Adherence to all rules and requirements, regardless of
where published, is expected of all providers. Some rules and requirements are specific
to the activities performed by the Provider and are included in appropriate parts of this
publication. The following list of requirements, while not all-inclusive, applies to all
Authorized IRS e-file Providers of corporate income tax returns, tax-exempt
organization returns, excise returns, partnership returns, estate and trust returns and
employment returns. These rules do not apply to Software Developers who do not
engage in any IRS e-file activity (such as transmitting returns) other than software
development.
Authorized IRS e-file Providers requirements:
• Maintain an acceptable cumulative error or reject rate,
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• Adhere to the requirements for ensuring that tax returns are properly signed,
• Include the ERO’s EFIN as the return EFIN for returns the ERO submits to an
Intermediate Service Provider (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 that is identical to the
information provided to the taxpayer.
2.4 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 is 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 that explain 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 that 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.
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For additional information please visit the Federal Trade Commission website where
you can find documents, guidance, and useful information about the GLB Act, the
Financial Privacy Rule and the Safeguards Rule.
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 practices. Providers should read this publication to
ensure they are handling taxpayer data in the manner prescribed by law.
IRS Publication 4600, Tips for Safeguarding Taxpayer Data is a brochure that
summarizes and introduces Publication 4557. Businesses may use the brochure as an
information security awareness and marketing tool.
If you have any comments on Publication 4557 or Publication 4600, please send an
email to Safeguard.data.tp@irs.gov.
2.5.2 Safeguarding Against Fraud and Abuse
A potentially abusive return is a return that 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.
Neither the IRS nor providers benefit when fraud or allegations of abuse tarnish the
integrity and reputation of IRS e-file. Safeguarding of IRS e-file from fraud and abuse is
the shared responsibility of the IRS and Authorized IRS e-file Providers. Providers must
be diligent in recognizing and preventing fraud and abuse in IRS e-file.
Each Principal, Responsible Official and Delegated User is responsible for ensuring
they conform to IRS e-file rules and requirements. Providers with problems involving
fraud and abuse may be suspended or expelled from the IRS e-file program, may be
assessed civil and preparer penalties, or may be subject to legal action.
To learn about the integrity of MeF data and security during transmission of MeF returns
over the Internet access the Security During Transmission of MeF Returns Using the
Internet page.
2.6 Disclosure of Tax Return Information
Under 26 CFR § 301.7216, disclosure of tax return information among Authorized IRS
e-file Providers for the purpose of preparing a tax return is permissible. For example, an
ERO may pass on tax return information to an ISP and/or a Transmitter for the purpose
of having an electronic return formatted and/or transmitted to the IRS. However, if the
tax return information is disclosed or used in any other way, an ISP and/or a Transmitter
may be subject to the penalties described in § 301.7216 and/or the civil penalties in
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Internal Revenue Code (IRC) § 6713 for unauthorized disclosure or use of tax return
information.
2.7 Submitting a Timely-Filed Electronic Tax Return
All prescribed due dates for filing paper income tax returns apply to electronic returns.
All Providers must ensure that returns or applications for extensions of time to file are
timely processed. See Section 3.28 for information concerning Electronic Postmarks.
An electronically filed return is not considered filed until the electronic portion of the tax
return has been acknowledged by the IRS as “accepted” for processing. To be
accepted, all e-filed returns must have a signature—either an attached PDF signature
document (Form 8453 series), through use of the Practitioner PIN method (Form 8879
series), via the Reporting Agents PIN method for 94x family of forms (Form 8655), or
through the 94x On-Line e-Filer Signature Method. See Section 3.6, Signing an
Electronic Return for more information.
Transmitters may provide electronic postmarks to taxpayers if the Transmitters adhere
to the requirements in Section 3.28 of this publication. The receipt of an electronic
postmark will provide taxpayers with confidence that they have filed their return timely.
All requirements for signing the return, as well as resubmitting a rejected timely filed
return, must be adhered to for the electronic postmark to be considered the date of
filing.
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 that may be asserted under appropriate circumstances include, but are not
limited to, those set forth in IRC § 6694, 6695, and 6713.
Under IRC § 301.7701-15(d), Authorized IRS e-file 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 to come under the “mechanical
assistance” exception described in IRC § 301.7701-15(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 Authorized IRS e-file Provider may be considered “income preparers” for
purposes of asserting income tax return preparer penalties. See IRC § 301.7701-15;
Rev. Rul. 85-189, 1985-2 C.B. 341 which describes a situation in which the Software
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Developer was determined to be an income tax return preparer and subject to certain
preparer penalties.
In addition to the above-specified provisions, the IRS reserves the right to assert all
appropriate preparer and non-preparer penalties against an Authorized IRS e-file
Provider as warranted. For further information about rules for tax preparers who are
authorized to e-file, see Publication 3112.
2.9 Paperwork Reduction Act Notice
The collection of 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 the collection of information 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 any 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. The information will be used to ensure
taxpayers receive accurate and essential information regarding the filing of their
electronic returns and to identify the persons involved in the filing of electronic returns.
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.
2.10 Provider Responsibilities in Obtaining, Handling, and
Processing Return Information
Details for those Large Taxpayers required to electronically file their own income tax
return may be found in Section 5 of this publication. 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” of the returns 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, and an ERO becomes a tax return preparer
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when these changes are made. As such, the ERO may be required to sign the tax
return as the tax return 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) if there is a substantive change in the Total
Income or Taxable Income.
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 that is
identical to the information provided to the taxpayer and provide a complete copy of the
return filed with the IRS to the taxpayer. The copy given to the taxpayer 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 all schedules,
forms, PDF attachments and jurats, which were filed with the IRS. The copy provided to
the taxpayer must include all information submitted to the IRS to enable the taxpayer to
determine what schedules, forms, electronic files and other supporting material have
been filed with the return. The copy, however, need not contain the taxpayer
identification number of the Paid Preparer. The electronic portion of the return can be
contained on a replica of an official form or on an unofficial form. On an unofficial form,
however, data entries must be referenced to the line numbers or descriptions on 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.
3 MeF Information Applicable to All Form Types
3.1 Preparing Your Return
Most corporations, partnerships and tax-exempt organizations have used software to
prepare their returns for years. Whether you prepare your own return or have a third-
party tax professional prepare it, you need to ensure that the software purchased has all
the forms and schedules necessary to file your return. Not all software providers support
all forms and schedules. It is the taxpayer’s responsibility to verify the software provider
chosen supports all the forms and schedules required, including the ability to file
amended tax returns and/or short period returns, if necessary.
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You can find Software Developers who have passed ATS on the Approved IRS e-File
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 to build into their software
(see Exhibit 3). To ensure that 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 the forms and
schedules necessary to file.
2. Check/validate the return to make sure it includes all forms, schedules, and
attachments required to be filed with the return.
3. Check/validate the return to make sure it will be accepted by IRS.
4. Receive proper authorization to e-file the return.
5. Transmit the return.
When the return is transmitted to IRS, each of the XML Schema requirements and
Business Rules are checked. If there are no errors, the return will be accepted. If the
return fails any of the Business Rules or Schema requirements, the Transmitter
receives an acknowledgement from the IRS with the error description(s). When third-
party Transmitters are used, they 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 Schemas and Business Rules page on IRS.gov and
Section 4.9 of this publication.
3.4 Short Period Returns for Corporate, Partnership and Estate and Trust
Tax Returns
MeF accepts short period corporate, partnership and estate and trust 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 (e.g., in the current year, use TY2017). Then,
enter the actual Beginning and Ending Date of the short period return (e.g., 11/01/2017–
01/31/2018).
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3.4.2 Current Year Software is Not Available
In certain situations, 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
2018, a taxpayer may need to file a short period TY2018 return with Tax Period
Beginning Date 01/01/18 and Tax Period Ending Date 01/31/18. Such a return would
normally be filed on TY2018 software, but in this scenario, the TY2018 software may
have not been developed. In this case, the taxpayer may use TY2017 software. Ensure
that the Tax Year in the Return Manifest and Return Header reflect the Tax Year of the
TY2017 Schema and then enter the actual Beginning and Ending Dates of the short
period return (i.e., 01/01/2018 - 01/31/2018). The return must reflect the laws applicable
to the TY2018 return even though the Schema being used is a TY2017 Schema. When
a short period corporate return is filed, regulations may require the taxpayer to attach
Form 1128, provide an explanation of why the short period return is being filed, and/or
cite the applicable Revenue Procedure (Rev. Proc.).
Note: Once current year TY 2018 software becomes available, it must be used to
prepare the short period TY 2018 return.
If you use the Form 1128, 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 the 1041,
1120, 1120S 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
shortPeriodReason11201120FInd
1120S
shortPeriodReasonCd
If the reason for your short period return is not on this list for Forms 1120, 1120S or
1120-F, use the General Dependency to indicate the reason that a short period return is
being filed.
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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 reject.
3.4.3 Valid Reasons for Forms 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
• 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 Forms 1120 or 1120-F Short Period Returns
• National Office Grant Letter
• Filed under Revenue Procedure 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
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3.4.5 Valid Reasons for Form 1120S Short Period Returns
• National Office Grant Letter
• Filed Under Revenue Procedure 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
• 1120S, Box A contains a date which matches the Tax Period Begin Date
• Section 1398 Election
• Second Short Year after Section 1398 Election
3.4.6 Forms 1065 and 1065-B Technical Termination Returns
Section 708(b)(1)(B) provides that a termination occurs where, “within a 12-month
period, there is a sale or exchange of 50% or more of the total interest in partnership
capital and profits.” This is known as a type B termination or technical termination.
Returns should be prepared for the appropriate tax period reflecting the respective
partnership interests during that time. The final return for the period prior to the change
in partner interest should have the “Technical Termination” and the “Final Return”
checkbox marked. A second return will also be filed to reflect the initial return of the new
partner(s)’ interest(s) and should have the “Technical Termination” and the “Initial
Return” checkbox marked. For further information, please see the Form 1065
instructions.
3.5 Superseding and Amended Returns
The MeF system processes both superseding and amended returns for Forms 1041,
1120, 1120S, 1120-F, 1065 and 1065-B. For Forms 990, 990-EZ, 990-PF and 1120-
POL, MeF only processes amended returns. The table below indicates the form types
for which superseding and amended returns can be processed through MeF
(A=amended return, S=superseding return).
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Table 3–2: Processed Superseding and Amended Returns
Tax
Year
94x
Series
990
Series
1041
1120
1120S
1120-F
1065
1065-B
2290
2015
A
A/S
A/S
A/S
A/S
A/S
A/S
A
2016
A
A/S
A/S
A/S
A/S
A/S
A/S
A
2017
A
A/S
A/S
A/S
A/S
A/S
A/S
A
2018
If a taxpayer is or was required to e-file an original return in tax years ending on or after
December 31, 2015, and the taxpayer needs to file an amended or superseding return,
for that tax year, the amended or superseding return must also be e-filed.
Any taxpayer who has received an approved waiver from IRS to file on paper is
exempted from this requirement. For tax years 2006 through 2014, which are no longer
available on MeF, if the taxpayer was previously required to e-file an original return and
is now filing an amended return, they are exempt from the requirement to e-file and
should file using the existing paper process. In this situation, the taxpayer is not
required to request a waiver.
Partnerships who are required to file an amended return electronically for a tax year no
longer supported by MeF must contact the e-help Desk at 1-866-255-0654. The
taxpayer should indicate they are required to file electronically an amended return, but
MeF no longer supports the tax year for which they are filing the amended return.
Therefore, they are requesting a waiver from the requirement to file the amended return
electronically.
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 a return filed subsequent to the originally filed return but filed
within the filing period, 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.
Access corporate superseding returns for more information.
For partnership returns, see Guidance for Amended Partnership Returns.
To file a superseding Form 990, 990-EZ, 990-PF, 1120-POL, and 2290, within the filing
period (including extensions), the taxpayer should check the “Amended Return” box in
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the relevant Schema. This eliminates the possibility of receiving a rejection for a
duplicate filing.
For Forms 1041, 1065, 1065-B, 1120, 1120S, 1120-F, a taxpayer filing a superseding
return must select the Superseded Return checkbox (designation) in the software or the
return will reject as a duplicate filing. All of the Business Rules enforced for e-filing
original returns are also enforced for superseding returns.
3.5.2 Amended Returns
An amended return is a return filed subsequent to the originally filed or superseding
return and filed 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.
When amending Form 1120, 1120S, 1120-F, 1065, and 1065-B returns, the taxpayer
should include the main form and any forms and schedules necessary to support the
changes that were made. When amending Form 1041, complete the entire return and
correct the appropriate lines with the new information.
• For Form 1120, 1120S and 1120-F amended returns, only a subset of Business
Rules relevant to the corresponding original returns will be enforced. This subset
is posted on IRS.gov.
• For 1065, 1065-B and 1041 amended returns, all of the Business Rules for e-
filing original returns will be enforced.
Beginning in Tax Year 2011 and subsequent years, partnerships who are required to file
a Form 8082 along with their amended return will need to:
1. Complete the Form 8082 available electronically, and
2. Attach the “GeneralDependencySmall” to indicate if
a. You are a Tax Matters Partner (TMP) filing an Administrative Adjustment
Request (AAR) on behalf of the pass through entity and you are or not
requesting a substituted return treatment.
b. You are an Electing Large Partnership
Most taxpayers who e-file an amended return have previously e-filed the underlying
original tax return. In these situations, the easiest way to e-file an amended return is
simply to update the original return for the changed items. Once this has been
completed, attach the required XML document (see below) and any other supporting
explanations and e-file the amended return, ensuring that the Amended Return
checkbox is selected.
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Amended returns require at a minimum:
1. The corrected Form 1120, 1120S, or 1120-F return, completed in its entirety (all
pages of the return), with the Amended Return checkbox selected.
2. All forms, schedules and attachments that changed or that support changes on
the amended Form 1120, 1120S, or 1120-F including any subsidiary returns (if
changed) and the information to support those changes.
3. One of the following:
• For Form 1120—Attach to the amended Form 1120, 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 Forms 1120S and 1120-F—Attach to the amended Form 1120S or Form
1120-F, the XML document, 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 the reasons
for each change.
4. A signed signature document, Form 8453-C/S/I, as applicable or use of a
Practitioner’s PIN.
5. Appropriate forms to make a payment, request a refund or request a credit
carryover to another year.
For Forms 1041, 1065, 1065-B, 990, 990-EZ, 990-PF, 1120-POL, and 2290, 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, you need to 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 1065/1065-B amended returns, see Guidance for Amended
Partnership Returns.
3.5.3 Form 2290 VIN Correction
For Form 2290 a VIN Correction is treated the same as an Amended Return. If you
must correct a VIN(s) previously reported on an e-filed Form 2290 due to a
typographical error (transposed or incorrectly entered characters), a corrected Form
2290 must be filed with the IRS. The “VIN Correction” checkbox located on page 1 of
the Form 2290 must be checked and the Schedule 1 must be completed using the
corrected VIN(s). An explanation identifying which VIN(s) are being corrected from the
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original accepted e-filed return and why the VIN(s) are being corrected must be
included. There are two (2) ways this can be done:
1. Attach a binary attachment (.pdf), or
2. Use the General Dependency Medium – the Description Element in the General
Dependency Medium Schema should be identified as "VIN Correction."
3.6 Signing an Electronic Return
A tax return filed through MeF is a composite of electronically transmitted data. As with
any income tax return submitted to the IRS on paper, an electronic income tax return
must be signed by an authorized tax return signer of the entity type (corporation,
partnership, estates and trusts, employment taxes or exempt organization), the ERO (if
applicable) and the paid preparer (if applicable). If the electronic return does not have
an appropriate signature (see below), the return will be rejected. Treasury Decision
(T.D.) 9300 provides guidance on signing requirements for each return type.
The MeF system requires taxpayers and providers to use specific signature methods for
signing electronic returns. Available options are the Practitioner Personal Identification
Number (PIN) method using Form 8879 or the Scanned Form 8453 method. Reporting
agents should use the Reporting Agent PIN method with Form 8655. On-Line e-Filers
should use the 94x Online Signature PIN method.
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, self-
selected PIN as their electronic signature. The taxpayer can authorize the ERO
to input this in the software (by phone, fax, etc.), 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 self-selected PIN. The ERO’s electronic signature is comprised of
an 11-digit PIN. The first six positions of the PIN are made up of the ERO’s
Electronic Filing Identification Number (EFIN) and the next five positions are
made up of numeric characters the ERO chooses.
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 for the ERO, but the ERO is still
responsible for all electronically filed returns originated by its firm. EROs
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do not have to disclose their Employer Identification Number (EIN) or
Social Security Number (SSN) on the copies they provide 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 electronic return record for transmission.
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 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, along with other return data as
required. Do not mail these forms to the IRS.
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
• 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 that are required to be completed.
Signature authorization is made on the following Forms 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 and Publications page.
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Table 3–3: PIN Signature Method Authorization Form
Form
Signature Authorization Form
940, 940-PR, 941,
941-PR, 941-SS, 943,
943-PR, 944 and 945
8879-EMP (.pdf),
IRS e-file Signature for Forms 940, 940-PR, 941, 941-PR, 941-
SS, 943, 943-PR, 944, and 945
990, 990EZ, 990-PF,
1120-POL and 8868
8879-EO (.pdf),
IRS e-file Signature Authorization for an Exempt Organization
1041
8879-F (.pdf),
IRS e-file Signature Authorization for Form 1041
1065
8879-PE (.pdf),
IRS e-file Signature Authorization for Form 1065
1065-B
8879-B (.pdf),
IRS e-file Signature Authorization for Form 1065-B
1120
8879-C (.pdf),
IRS e-file Signature Authorization for Form 1120
1120S
8879-S (.pdf),
IRS e-file Signature Authorization for Form 1120S
1120-F
8879-I (.pdf),
IRS e-file Signature Authorization for Form 1120-F
720, 2290 and 8849
8879-EX (.pdf),
IRS e-file Signature Authorization for Forms 720, 2290, and
8849
3.6.2 Form 1041 Multiple Tax Return Listing (MTRL)
As part of a regular review process, the IRS has determined that the Multiple Tax
Return Listing (MTRL) process used to sign electronically filed Form 1041, U.S. Income
Tax Return for Estates and Trusts must be modified. Beginning Jan. 1, 2015, the IRS e-
file Signature Authorization document, Form 8879-F, can only be associated with a
single 1041 return, not with multiple forms as used in previous years.
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 the attached listing. Second, a signature on one form
cannot ensure that the signer reviewed and approved each of the Forms 1041 in the
listing.
3.6.3 Scanned Form 8453 Signature Method
The Scanned Form 8453 method involves signing a paper document and attaching it
electronically to the e-filed return as a PDF document. The authorized tax return signer
of the entity type (corporation, estate or trust, employment, partnership, exempt
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organization, excise tax filer), signs the appropriate form (see Table 3–4). The form is
then scanned and attached to the electronic return as a PDF file. The tax preparation
software selected will provide instructions on how and where to attach this document to
the electronic return. 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 actually and 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. Once signed and dated, they are to be
scanned and submitted with the e-filed return as a PDF file. Signing and dating the
Forms 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
Authorized IRS e-file Provider. See each individual Form 8453 for specifics on the
extent of disclosure authorized. EROs, Transmitters and ISPs are authorized to receive
acknowledgement of receipt or reason for rejection of the electronic return from IRS.
The Multiple Tax Return Listing (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 the Form 8453 Signature Document 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 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 if the
“Total Income” amount differs by more than $150 or the “Taxable Income”
amount differs by more than $100.
A copy of the signed form should be retained by the entity type, but should not be
mailed to the IRS.
Signature authorization is made on the following Forms 8453. The forms are available
for downloading on the Forms and Publications page.
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Table 3–4: Scanned Form 8453 Method Authorization Form
Form
Signature Authorization Form
940, 940-PR, 941,
941-PR, 941-SS, 943,
943-PR, 944 and 945
8453-EMP,
Employment Tax Declaration for an IRS e-file Return - For use
with Forms 940, 940-PR, 941, 941-PR, 941-SS, 943, 943-PR,
944, and 945
990, 990EZ, 990-PF,
1120-POL and 8868
8453-EO,
Exempt Organization Declaration & Signature for Electronic
Filing
1041
8453-FE,
U.S. Estate or Trust Income Tax Declaration and Signature for
an IRS e-file Return
1065
8453-PE,
U.S. Partnership Declaration and Signature for Electronic Filing
1065-B
8453-B,
U.S. Electing Large Partnership Declaration for an IRS e-file
Return
1120
8453-C,
U.S. Corporation Income Tax Declaration for an IRS e-file
Return
1120S
8453-S,
U.S. S Corporation Income Tax Declaration for an IRS e-file
Return
1120-F
8453-I,
Foreign Corporation Income Tax Declaration for an IRS e-file
Return
720, 2290 and 8849
8453-EX,
Excise Tax Declaration for an IRS e-file Return
Note: Form 2290 on-line filers who do not use an ERO should refer to Publication 4164
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 electronically file Forms 940, 940-PR, 941, 941-PR, 941-SS, 943, 943-PR,
944 and 945 for a taxpayer. Reporting agents sign all of the electronic returns they file
with a 5-digit PIN signature. The Reporting Agent PIN is issued through the IRS e-file
application process as a result of selecting Reporting Agent as a provider option on the
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application. Reporting agents may transmit their own returns, or may use the services of
a third-party Transmitter. See Publication 1474.
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 that use the 94x e-file
Program select the Reporting Agent provider option on their IRS e-file Application.
Applications can be completed on-line after first registering for e-Services.
Authorized Reporting Agents prepare, sign and e-file all 94x Family of returns for his/her
clients. For complete guidelines refer to Publication 3112 and Revenue Procedure
2007-40.
Form 8655, Reporting Agent Authorization, gives the tax professional authority to sign
the client’s return with their reporting agent’s 5 digit-PIN.
Note: Reporting agents must adhere to the following:
• Revenue Procedure 2012-32, Requirements for Completing and Submitting
Form 8655, Reporting Agent Authorization
• Publication 1474, Technical Specification 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, page 13, Exhibit 2
shows how to create an agent list.
• Submit an authorization made on Form 8655, Reporting Agent Authorization
with a revision date of May 2005 or later (or its equivalent), for each taxpayer
included on the agent’s list. For instructions on preparing Form 8655, see
Rev. Proc. 2012-32.
3.6.5 94x On-Line e-Filer Signature Method (IRS Authorized Signer)
On-Line e-Filer—This signature method is only available for use when submitting
Forms 940, 940-PR, 941, 941-PR, 941-SS, 943, 943-PR, 944 and 945. Only a Principal
for the business or organization can apply to become the IRS Authorized Signer and
participate in the Form 94x On-Line e-Filer Program.
1. To become a Form 94x On-Line e-Filer participant, the applicant must first
complete the electronic 94x PIN Registration Process. The 94x PIN Registration
Process is used to request an IRS issued 10-digit PIN, used by the Authorized
Signer to sign the 94x Family of On-Line e-filed returns. The Authorized Signer
must register for the Form 94x On-Line e-Filer PIN through an approved software
provider who offers this service to their clients, by completing the 94x PIN
Registration via the Internet, using a personal computer, modem, and IRS
Approved Commercial Off-the-Shelf (COTS) software. The IRS Approved
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software must be downloaded from an Internet site and prepared off-line or the
software can be used on-line. Prospective Form 94x On-Line e-Filers must
submit the 94x Registration at least 45 days in advance of the due date of the
94x return to ensure timely filing of 94x e-file returns.
2. The IRS Authorized Signer will receive a 10 digit PIN used to sign electronically
filed 94x returns through the IRS Approved COTS software. This method is not
acceptable for tax professionals. Form 8655, Reporting Agent Authorization,
gives the tax professional authority to sign the client’s return with their Reporting
Agent’s 5 digit PIN, NOT the On-Line e-filer’s assigned 10 digit PIN. The On-Line
e-filer’s 10 digit PIN is not to be shared; therefore, if the tax professional enters
the client’s 10 digit PIN on their behalf, they are doing so without a signed
authorization.
The Authorized Signer acts for the entity in legal and/or tax matters and is held
liable for filing all 94x returns and making all 94x tax deposits and payments,
adhering to all rules and regulations as set forth in Publication 4163,
Publication 15 (Circular E), Employer’s Tax Guide and Revenue Procedures
2007
-40.
Approved
Form 94x On-Line e-
Filers are only allowed submission of 5 returns
a year, using the IRS Approved COTS software. Approved
Form 94x On-Line
e
-Filers cannot file bulk returns or e-file returns for other businesses.
3.7 Applications for Extension of Time to File—Forms 7004 and 8868
If a payment is not submitted with Form 7004 a signature is not required.
If a payment is submitted with Form 7004 you must use the Practitioner PIN or the ACH
Debit Agreement Indicator to sign the extension application and payment.
• When filing through an ERO, you may use the Practitioner PIN to sign your
extension.
• If you are not filing through an ERO then the ACH Debit Agreement Indicator is
the option you must use to sign your return. Check with your Software Developer
for further instructions.
Form 8868, Application for Extension of Time to File an Exempt Organization Return,
does not require a signature if it is not submitted with a payment. If providing a payment,
you may use the Practitioner PIN or the scanned Form 8453-EO method to submit the
extension application and payment.
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3.8 Other Forms and Elections Requiring Signatures
Many forms that may be attached to MeF forms have separate signature lines. IRS
Chief Counsel reviewed regulations to identify forms and elections that require a
separate signature to determine if the requirements can be changed. Treasury Decision
(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 also eliminates some of the regulatory requirements considered impediments
to the electronic submission of tax returns and other forms filed by corporations,
partnerships and other businesses with regard to third-party signature requirements.
These regulations impeded electronic filing by requiring taxpayers to:
1. Include third-party signatures on their tax returns,
2. Attach documents or statements generated by third-parties, and/or
3. Sign an IRS form and file it as an attachment to their income tax return.
3.8.1 Signature Requirements for Elections
IRS Counsel reviewed Treasury Regulations to identify elections that require a
signature to determine if the requirements can be changed. IRS published the results of
this review on IRS.gov on the e-file for Large Business and International web page.
Elections that require a separate signature may be submitted in PDF format.
3.9 Attaching Portable Document Format (.pdf) Files
Portable Document Format (.pdf) files attached to a return must contain a meaningful
file name and description. The description will be used when the IRS displays the name
of the attachment, for example, “Foreign Tax Credit Carryover” (see Exhibit 4 for
recommended names and descriptions for PDF files). We recommend that PDF files be
attached at the top-level return, unless there is a reason it needs to be attached at a
form level or to one of the 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 where the reference
must exist.
In order to facilitate the processing of your return,
do not password protect or
encrypt PDF attachments submitted through MeF.
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3.10 Special Instructions for Supporting Data Required by Form 8865
In many instances, information on schedules attached to Form 1065 will be the same
schedules as required to be filed with Form 8865, Return of U.S. Person with Respect
to Certain Foreign Partnerships. You should copy the data from Form 1065 completed
Schedules B, D, K, K1, L, M-1 and/or M-2 to the corresponding Form 8865 Schedules
and submit them with Form 8865. Do not attach these schedules with the Form 1065.
3.11 Name Controls
Name Control matching is a process in MeF that verifies the Employer Identification
Number (EIN) and Name Control of the filer against the IRS’s National Account Profile
(NAP) database. Name Control mismatch is one of the most common causes for the
rejection of returns in MeF so it is critical to ensure that each return submitted has the
correct Name Control.
The IRS uses the following rules to check Name Controls. Generally, the Business
Name Control is derived from the first four characters of the business name and
consists of up to four alpha and/or numeric characters. See the Section 3.11.1 for
special instructions for Form 1041.
If you are unable to determine your business name control with certainty after reading
the rules below, please contact the IRS Business and Specialty Help Line (1-800-829-
4933) and request assistance with verification of your organization’s Name Control. The
following are links with detailed information on Name Control:
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 consists of up to four alpha and/or numeric characters.
• The Name Control can be fewer than four characters, but not more. Blanks may
be present only at the end of the Name Control.
• The Name Control should be determined from the information specified on the
first name line. Generally, the Name Control is derived from the first four
characters of the entity name. The ampersand (&) and hyphen (-) are the only
special characters allowed in the Name Control.
Note: Do not include the letters “dba” (doing business as) or “fbo” (for benefit of)
as part of the Name Control.
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Name Control Valid Characters:
• Alpha (A-Z)
• Numeric (0- 9)
• Hyphen (-)
• Ampersand (&)
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”).
The following examples should assist in establishing the correct Name Control. Please
note, many Software Developers have built the IRS’s Name Control parameters into
their software.
Table 3–5: General Name Control Rules
Name Control (Underlined)
Name
Control
Rule
Sumac Field Plow Inc.
11TH Street Inc.
P & P Company
Y-Z Drive Co
ZZZ Club
Palm Catalpa Ltd.
Fir Homeowners Assn.
SUMA
11TH
P&PC
Y-ZD
ZZZC
PALM
FIRH
Derive the Name Control from the
first four significant characters of the
business name.
The Willow Co.
The Hawthorn
WILL
THEH
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.
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Name Control (Underlined)
Name
Control
Rule
John Hackberry PA
Sam Sycamore SC
Carl Eucalyptus M.D.P.A.
The Joseph Holly Fund
The Joseph Holly Foundation
Kathryn Fir Memorial Fdn.
JOHN
SAMS
CARL
JOSE
JOSE
KATH
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
City of Fort Hickory Board
Walnut County Employees
Association
Rho Alpha Chapter Alpha Tau
Fraternity
House Assn. of Beta XI Chapter of
Omicron Delta Kappa
CITY
WALN
RHOA
HOUS
Apply the Name Control rules to local
governmental organizations or
chapter names of national fraternal
organizations.
In addition to the Name Control rules in Table 3–5, partnerships use the following Name
Control rules.
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Table 3–6: Name Control Rules for Partnerships
Partnership
(Name Control Underlined)
Name
Control
Rule
Maple Pizza, LLC, John Maple Ptr
Harold J. Almond & Thad J. Balsam
et al Ptr. DBA Howard Elder
Development Co.
W.P. Plum & H.N. Laurel dba P&L
Pump
MAPLE
HOWA
P&LP
A trade name of DBA is present, use
the first four characters of the
business name.
E.J. Fig, M.L. Maple, & R.T. Holly
Partnership
Laurel, Birch & Hawthorn Ptrshp.,
Mark Laurel Gen. Ptr.
EJFI
LAUR
“Partnership” or an abbreviation of
that word appears with list of
partners’ names – use the first four
letters of the partnership name.
Cedar, Teak & Pine, Ptrs.
Bob Oak & Carol Hazel
CEDA
OAK
Neither condition above is present –
use the first four characters of the
first partner’s last name.
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Table 3–7: Additional Name Control Rules for Other Organizations
Exempt Organization
(Name Control Underlined)
Name
Control
Rule
Local 210 International Birch Assn
AFLCIO Laborer’s Union
BPOE Benevolent Order of Elks
AMVETS American Veterans
Southbend American Legion
Boy Scouts of America (BSA)
INTE
LABO
BENE
AMER
AMER
BOYS
The Name Control is the first four
characters of the national title.
VFW Post 3120
VETE
“VFW” is present (an abbreviation for
“Veterans of Foreign Wars”), use
VETE
Parent Teacher’s Association of Los
Angeles
PTA of Georgia
PTAC
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.
Diocese of Kansas City St. Rose’s
Hospital
St. Silver’s Church Diocese of Lani
Building Fund, St. Bernard’s Church
STRO
STSI
STBE
For churches and their subordinates,
(for example, nursing homes,
hospitals) derive the Name Control
from the legal name of the church.
Committee to elect John Smith
Citizens for John Doe
Friends of Janice Doe
Smith for State Representative
Linda Jones for Congress
JOHN
JOHN
JANI
SMIT
LIND
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
Employer Identification Number (EIN) via the Internet and trusts that applied for their
EIN 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 Internet
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computer program assigns the first four characters of the first name of the trust
as the name control, ignoring leading terms such as “Trust for” and selects the
first four characters of first name of the individual, organization, and so on. This is
a departure from procedures used for EIN applications for trusts that were filed
on paper.
• Employer Identification Numbers for Trusts that were assigned via completion of
an Internet application begin with 20, 26, 27 or 45 (for example, 20-nnnnnnn; 46
and 47 are reserved for future use). Also, IRS notice CP 575B is used to notify
an applicant of the EIN assigned to the entity named in the application and
includes a tear-off tab that references the Name Control assigned to the EIN. The
Name Control should also appear at the top of the second page. In the following
example, NAME represents the Name Control.
(IRS USE ONLY) 575B 10-31-2008 NAME B 999999999 SS-4
3.11.1.2 Paper Applications
• Trusts that applied for their EIN via a paper application (for example, Form SS-4)
were assigned name controls using the first four characters of the last name of
the trust. Please refer to the following examples to determine your correct name
control when completing the entity section of your electronic Form 1041.
• The procedures for assigning the name control for an Estate has not changed.
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)
Name
Control
Rule
Frank Walnut Estate, Allan Beech,
Exec.
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.
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Table 3–9: Trust Name Controls
Trust Name
(Name Control Underlined)
Name
Control
Rule
Cedar Corp Employee Benefit Trust
Magnolia Association Charitable
Lead Trust
CEDA
MAGN
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
0020 GNMA Pool
GNMA Pool No. 00100B
20GN
100G
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.
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Trust Name
(Name Control Underlined)
Name
Control
Rule
Jan Fir Trust FBO Patrick Redwood
Redwood Chestnut Bank TTEE
Jan R. Fir Children’s Trust
JRF Children’s Trust
ABCD Trust No. 001036
Donald C Beech Trust FBO Mary &
Karen Redbud
Testamentary Trust U/W Margaret
Balsam, Drew Fig & Laura Fir
Maple-Birch Endowment Trust, John
J. Willow Trustee
Michael Teak Clifford Trust
FIR
FIRC
JRFC
ABCD
BEEC
BALS
MAPL
TEAK
If a named trust is listed, use the first
four characters of the trust’s name or
individual’s last name.
Note: Never include any part of the
word “trust” in the Name Control.
Trust No. 0129C FBO Margaret
Laurel
Trust No. 12100 FBO Margaret
Laurel
129
1210
For numbered trusts, use the first four
digits of the trust number,
disregarding any leading zeros and
trailing alphas.
Richard L. Aster, Charitable
Remainder Unitrust
Testamentary Trust Edward Buckeye
TTEE
Trust FBO Eugene Eucalyptus
Trust FBO The Dogwood Blossom
Society
ASTE
BUCK
EUCA
DOGW
If none of the above conditions are
met, use the first four characters of
the last name of the trustee (TTEE) or
beneficiary (FBO).
3.12 Addresses
3.12.1 Domestic Address Changes
MeF accepts all domestic address changes provided by the taxpayer in the entity
portion of the parent return. However in the case of a consolidated return, the name
change is effective only for the top consolidated entity. When the “Name or Address
Change” checkbox on the return is checked, the specific address entered on the return
will become the taxpayer’s new “official” address of record within IRS Master File. The
IRS uses a taxpayer’s address of record for various notices that are required to be sent
to a taxpayer’s “last known address” under the Internal Revenue Code and for refunds
of overpayments of tax, unless otherwise specifically directed by taxpayers, such as by
using Direct Deposit.
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It is important to enter all particulars of the mailing address (apartment numbers, suite
numbers, box numbers, etc.) in the street address line 1 field. This may require
abbreviation of lengthy address information in order to provide all pertinent information
necessary for accurate delivery.
In addition, any new address you provide to the U.S. Postal Service (USPS) may also
update your address of record on file with us based on what the USPS retains in its
National Change of Address (NCOA) database. However, even if you notify the USPS,
you should still notify us directly as not all post offices forward government checks. If the
change of address relates to an employment tax return (94x Series), the IRS will issue
notices of confirmation (Notices 148A and 148B) for the change of both the former and
new address.
An ERO’s address should generally not be entered in fields reserved for taxpayers’
addresses in the electronic return record. The only exceptions are (1) if the ERO is the
taxpayer or (2) if the address of a power of attorney, for the taxpayer of the tax return, is
the same as the address of the ERO.
See Exhibit 1 at the end of this publication for a link to the Standard State Address
Abbreviations and Valid Postal ZIP Codes as recognized by the U.S. Postal Service.
3.12.2 Foreign Addresses
An income tax return or extension, except for Form 990-PF, with a foreign address in
the entity portion of the return may be filed electronically as long as the foreign address
is formatted correctly.
Foreign address changes are also accepted when filing through MeF. IRS will update
the business’ entity information with the change of address. The specific address
entered on the return will become the taxpayer’s new official address of record within
IRS Master File. The IRS uses a taxpayer’s address of record for various notices that
are required to be sent to a taxpayer’s “last known address” under the Internal Revenue
Code and for refunds of overpayments of tax, unless otherwise specifically directed by
taxpayers, such as by using Direct Deposit.
It is important to enter all particulars of the mailing address (apartment numbers, suite
numbers, box numbers, etc.) in the street address line 1 field. This may require
abbreviation of lengthy address information in order to provide all pertinent information
necessary for accurate delivery. If the change of address relates to an employment tax
return (94x Series), the IRS will issue notices of confirmation (Notices 148A and 148B)
for the change of both the former and new address.
Some returns, forms or attachments require the preparer to enter the two-character
Foreign Country Code. This code should always be the code of the Foreign Country or
Foreign Sovereignty as recognized by the United States Department of State.
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For example, England, Scotland, and Wales are part of the United Kingdom. The
Foreign Country Code for United Kingdom is “UK.” The Balearic Islands are a part of
Spain and should be coded as Spain (SP). When entering foreign addresses on the
return or form, the state or republic, such as England or Scotland, can be entered with
the city (for example, London, England) and the country as “United Kingdom” or “UK.”
See Exhibit 2 at the end of this publication for a link to the IRS.gov website for the
accepted Foreign Country Codes.
3.12.3 Address Format
• Street Address Line 1 ‘AddressLine1Txt’ cannot contain more than 35
characters, abbreviation of lengthy address information may be required in order
to provide all pertinent information.
Note: MeF will reject returns that contain address information on the Street
Address Line 2 field ‘AddressLine2Txt’. Individual Returns will reject with
business rules IND-055-02. Business Returns will reject with business
rules R0000-197-01.
• Enter college, building or post office branch as the address if no other mailing
address is given.
• Enter one-half as 1/2 (no spaces).
• Plurals for apartment, avenue, road, street, etc., are entered as APTS, AVES,
RDS, STS, etc.
• Replace a (.) period in the address line with a space. Never enter two
consecutive spaces.
• Do not enter an In Care of Name in the street address field.
• For military overseas addresses, enter the letters "APO" or "FPO" or “DPO” in the
first three left-most positions of the City field.
• Do not use “NO”, “NO.”, “NUM”, “#’ symbol and “Number” as a prefix to a house,
apartment, Route, or PO Box number.
Note: If No or No. is used as a direction, enter “N” only.
Example
Enter As
859 Adams Avenue No 7
859 ADAMS AVE 7
57 Adams Avenue No. 7
57 ADAMS AVE 7
57 No 123 Ave
57 N 123RD AVE
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Example
Enter As
123 Third Street #5
123 THIRD ST 5
123 Third Street Number 5
123 THIRD ST 5
• Only add "ST", "ND", "RD", "TH" to a numbered street when there is a street
designation (e.g. street, avenue, circle, road, etc.).
Exception: Do not add suffix to numbered streets with fractions.
Example
Enter As
102 S. 38 Road
102 S 38TH RD
102 S. 38
102 S 38
102 S. 38 Road W
102 S 38TH RD W
1801 N 13 1/2 Street
1801 N 13 1/2 ST
• Use standard address abbreviations unless the word is a proper name.
Example
Enter As
45 Circle Drive
45 CIRCLE DR
96 Avenue C
96 AVE C
128 Northeast Lane
128 NORTHEAST LN
54 West Valley Street South
54 W Valley ST S
• Abbreviate words not part of the proper name or numbered street.
Note: When a street address contains multiple, consecutive, street designations
(e.g. street, avenue, circle, road, etc.), abbreviate the last street
designation.
Example
Enter As
17 South Court Street
17 S COURT ST
57 Park Circle Boulevard
57 PARK CIRCLE BLVD
12291 Country Place Drive
12291 COUNTRY PLACE DR
3.12.4 Foreign Country Codes for Forms 8858 and 926
Form instructions for the 8858 and 926 specify that a foreign address has to be entered
with the country name using the full country name rather than an abbreviation.
However, taxpayers e-filing these forms through MeF should continue to use a country
code for the country name.
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3.13 North American Industry Classification System (NAICS) Codes
To facilitate the administration of the Internal Revenue Code (IRC), a principal business
activity and associated code are used to classify an enterprise by the type of activity in
which it is involved. These principal business activity codes are based on the North
American Industry Classification System (NAICS). A list of valid Principal Business
Activity Codes (NAICS Codes) can be found in the instructions for Form 1120-FSC.
3.14 Refunds
There are several options available regarding refunds through MeF:
• Apply it to next year’s estimated tax
• Receive it as a Direct Deposit or paper check
• Split it between portions applied to next year’s estimated tax with the remainder
received as Direct Deposit or paper check
Note: Direct deposits are not available for Excise tax returns, Estate and Trust tax
returns or Employment Tax returns.
Taxpayers often elect the Direct Deposit option because it is the fastest way of receiving
refunds. Providers must accept any Direct Deposit election to any eligible financial
institution designated by the taxpayer. Refunds may be designated for Direct Deposit to
qualified accounts in the taxpayer’s name. Qualified accounts include savings,
checking, share draft, or consumer asset accounts, for example, IRA or money market
accounts.
Direct Deposit refunds may not be designated to credit card accounts. Qualified
accounts must be held by financial institutions within the United States. Qualifying
institutions may be national banks, state banks, including within the District of Columbia
and political sub-divisions of the 50 states, savings and loan associations, mutual
savings banks, and credit unions.
Checking or share draft accounts that are payable through another institution may not
accept direct deposits. A taxpayer should verify Direct Deposit policy of its financial
institution before electing this option.
A taxpayer choosing Direct Deposit must supply its provider with account numbers and
routing numbers for qualified accounts. This information is best obtained from official
financial institution records, account cards, checks or share drafts that contain the
taxpayer’s name and address.
A provider is not allowed to charge a separate fee for a taxpayer using Direct Deposit
and must accept any Direct Deposit election by a taxpayer to any eligible financial
institution. The Provider must advise the taxpayer that a Direct Deposit election cannot
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be rescinded. The Provider must not alter the Direct Deposit information in the
electronic record after a taxpayer has signed the tax return and cannot make changes
to routing numbers of financial institutions or to a taxpayer’s account numbers after IRS
has accepted its return.
Providers serving repeat customers or clients should verify account and routing
numbers each year, since some software programs store the previous year’s
information and will reuse the data unless it is changed. Taxpayers will not receive
Direct Deposit of their refunds if account information is not updated to reflect current
information.
Refunds that are not direct deposited because of institutional refusal, erroneous account
or routing numbers, closed accounts, bank mergers, or any other reason will be issued
as paper checks, resulting in refund delays of up to ten weeks. While the IRS will
ordinarily process a request for Direct Deposit, it reserves the right to issue a paper
check and does not guarantee a specific date by which the refund will be deposited into
the taxpayer’s account. Neither the IRS nor the Bureau of Fiscal Service (formerly
Financial Management Service (FMS)), is responsible for the misapplication of a direct
deposit that is caused by error, negligence, or malfeasance on the part of the taxpayer,
authorized IRS e-file Provider, financial institution, or any of their agents.
Providers should advise taxpayers that they could avoid refund delays by having all of
their taxes and obligations paid, providing current and correct information to the ERO,
ensuring all financial institution account information is up-to-date and carefully checking
their tax return information before signing the return.
3.15 Payments
3.15.1 General Payment Information
Taxpayers who owe additional tax must pay their balances due by the original due date
of the return or be subject to interest and penalties. An extension of time to file may be
filed electronically by the original return due date, but it is an extension of time to file the
return, not an extension of time to pay a balance due. Providers should inform
taxpayers of their obligations and options for paying balances due. Taxpayers have
several choices when paying any taxes owed on their returns as well as estimated tax
payments.
If you are requesting an extension of time to file Form 1042, see the deposit rules in the
form instructions to determine how payment must be made.
3.15.2 Electronic Funds Withdrawal (EFW)
3.15.2.1 Types of Payments Allowed
• Balance due payments can be submitted via the EFW (direct debit) payment
option, using the IRSPayment record, for Form(s) 940, 940-PR, 941, 941-PR,
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941-SS, 943, 943-PR, 944, 945, 1120, 1120-F, 1120S, 1120-POL, 990-PF, 1065,
1065-B, 720, 1041 and 2290 tax returns.
• Extension payments can be submitted, using the IRSPayment record, with
extension Form(s) 7004 and 8868. Filing an extension does not extend the time
to pay. If the entity is a corporation or affiliated group of corporations filing a
consolidated return, the corporation must remit the amount of the unpaid tax
liability on or before the due date. For information on Form(s) 7004 and 8868,
please refer to the various sections within this publication regarding those two
forms, and also refer to the tax form instructions for each form.
Note: For Forms 7004 and 8868, the payment must equal the amount shown as
the balance due.
• Up to four quarterly estimated tax payments can be submitted with Form(s) 990-
PF, 1041 and 1120/1120-F/1120S/1120-POL, using a separate IRSESPayment
record for each request submitted.
3.15.2.2 Requirements for EFW Payment Records
The following information is required in the payment record:
• Routing Transit Number
• Bank Account Number
• Account Type
• Payment Amount
• Requested Payment Date
• Taxpayer’s Daytime Phone Number
If the electronic funds withdrawal is authorized, an IRSPayment record and/or
IRSESPayment record(s) must be attached to the electronic return or extension, and an
EFW consent statement must be signed.
Note: IRSPayment and IRSESPayment record(s) can only be attached at the top-level
return. If attached elsewhere, they will not be processed. An EFW cannot be
submitted stand-alone.
If a taxpayer does not provide all of the required information needed to complete the
EFW payment record, the provider should contact the taxpayer to obtain the information
needed. If the provider is unsuccessful in obtaining the electronic funds withdrawal
information, but the return is otherwise complete, the provider should proceed with the
origination of the electronic return data to the IRS to ensure timely filing of the return.
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The provider must timely notify the taxpayer that other arrangements must be made to
submit the payment or payments.
It is important to note that the 10-day transmission perfection period (5 calendar days
for a rejected extension) does not apply to payments. If a submission was rejected, a
return can be corrected within 10 calendar days and be given the received date of the
original rejected return. When a return is rejected on the due date, it is recommended
that the EFW payment not be transmitted with the return and that another payment
option be used. Visit IRS.gov/e-pay for other electronic payment options available, or
submit the payment by check or money order. See the following sections for information
on other payment options.
3.15.2.3 General EFW Information
If the taxpayer chooses to pay using the EFW method, they may authorize the entire
payment, not to exceed 200% of the balance shown on the return, or a partial payment
to be made at the time their tax return/extension form is electronically filed.
The EFW payment option is not available for making federal tax deposits. Domestic
corporations must deposit all income tax payments by the due date of the return using
the Electronic Federal Tax Payment System (EFTPS). Additional EFTPS information is
available on the Electronic Federal Tax Payment System page. For other payment
options available for making federal tax deposits, please refer to the tax form
instructions for each respective form.
3.15.2.4 Scheduling EFW Payments
Certain payments, such as estimated payments, can be scheduled for withdrawal at a
later date, up to the due date of the return. For other payments, such as Form(s) 720
and 2290 excise taxes, payments cannot be scheduled and must be paid when the
return is electronically filed. For returns transmitted after the due date, the payment date
must be the same as the date the return is transmitted or within the previous five days.
Review the Business Rules for each respective payment type to determine if/when
scheduling is allowed.
3.15.2.5 Revoking or Canceling EFW Payments
To revoke or cancel an EFW payment the taxpayer should contact the IRS E-file
Payment Inquiry and Cancellation Service at 1-888-353-4537. They should wait at least
ten (10) calendar days from when the IRS e-file return was accepted before calling. The
caller should be prepared to provide the Employer Identification Number (EIN), state
that the payment is a business payment, provide the exact payment amount (dollars
and cents), and bank account number entered in the payment record. Cancellations
must be made by 11:59 p.m. Eastern Standard Time two business days prior to the
scheduled payment date.
For additional information about the EFW payment option, visit IRS.gov/e-pay.
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3.15.3 Electronic Federal Tax Payment System (EFTPS)
All business and individual taxes, as well as federal tax deposits, can be paid using
EFTPS. EFTPS is available year-round, 24/7. Payments can be made online using the
EFTPS.gov website, or by phone using the EFTPS Voice Response System. To use
EFTPS, taxpayers must first enroll, online at EFTPS.gov, or by phone, at 1-800-555-
4477. Visit the Electronic Federal Tax Payment System page for more information.
Domestic corporations must deposit all income tax payments using the Electronic
Federal Tax Payment System (EFTPS). If the corporation expects to have a net
operating loss carryback, the corporation can reduce the amount to be deposited to the
extent of the overpayment resulting from the carryback. This can be done, provided all
other prior year tax liabilities have been fully paid and Form 1138, Extension of Time for
Payment of Taxes by a Corporation Expecting a Net Operating Loss Carryback, is filed
with Form 7004.
Foreign corporations who maintain an office or place of business in the United States
should pay their tax as previously described for domestic corporations.
3.15.4 Check or Money Order
Payments by check or money order do not have to be mailed at the same time the
electronic return is transmitted. For example, the return may be transmitted in March
and the taxpayer may mail the payment (with a voucher, if applicable) at any time on or
before the return due date.
A foreign corporation without an office or place of business in the United States, and
which does not bank in the United States cannot pay using EFW or EFTPS. These
corporations will need to pay using checks or money orders. The check or money order
should be made payable to “United States Treasury.”
The following must be written on all checks or money orders submitted:
• Employer Identification Number (EIN)
• Type of tax return
• Tax year to which the payment applies
Note: Taxpayers should adhere to the requirements for electronic deposits, but we will
accept payment by check or money order to eliminate or limit late payment
penalties and interest.
3.16 Special Instructions When Copies of Original Forms are Required
Pay special attention when instructions call for processing a form prior to filing the
electronic return. For example, instructions may indicate that Form 4466, Corporation
Application for Quick Refund of Overpayment of Estimated Tax, should be filed prior to
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filing the return in order to receive a quick refund. In such circumstances, the taxpayer
should paper file Form 4466 with the appropriate IRS Submission Processing Center.
A copy of Form 4466 should be attached to the electronic return, for informational
purposes, but this electronic version of Form 4466 will not be processed.
There are other forms that may fall in this category. When paper forms are required to
be filed prior to the filing of a return, and electronic copies of such forms are attached to
electronic returns, MeF will keep copies of these forms for informational purposes only.
3.17 Submitting the Electronic Return to the IRS
An ERO must originate the electronic submission of a return as soon as possible after it
is signed by an authorized tax return signer of the entity type (corporation, partnership,
estate or trust, employment taxes or exempt organization), the ERO and the paid
preparer, as applicable.
An ERO must ensure that stockpiling of returns does not occur. Stockpiling refers to
collecting returns either from taxpayers or from another authorized IRS e-file Provider
prior to official acceptance by IRS e-file. After official acceptance to participate in IRS e-
file, “stockpiling” refers to waiting more than three calendar days to submit the return to
the IRS once the ERO has all necessary information for origination. Returns held until
the date on which electronic returns may first be transmitted to the IRS are not
considered stockpiled.
In order to facilitate the processing of your return, do not password pr
otect or
encrypt PDF attachments submitted through MeF
3.18 Record Keeping and Documentation Requirements
Providers must retain all of the information in the following list until the end of the
calendar year in which the return was filed, or until nine months after a fiscal year return
was filed, whichever is later:
• A copy of signed IRS e-file Consent to Disclosure forms for taxpayers who
signed using a scanned signature form (applicable Form 8453)
• A complete copy of the electronic portion of the return that can be readily and
accurately converted into an electronic transmission the IRS can process
• The acknowledgement file for IRS accepted returns
• The acknowledgement for all extensions
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For any period of time during which the Provider’s main office is closed, required
records may be retained at the business address of a Responsible Official listed on their
e-file application. Providers must make the records available to the IRS upon request.
Forms 8879-A, 8879-B, 8879-C, 8879-EO, 8879-F, 8879-I, 8879-PE, 8879-S and 8879-
EMP, Practitioner PIN Method of Electronically Signing the Return by the ERO and
Taxpayer, must be retained by the provider and made available to the IRS in the same
manner described above. These forms must be retained for three years from the due
date of the return, extended due date, or the IRS received date, whichever is later.
Providers may electronically image and store all paper records they are required to
retain for IRS e-file. This includes signed signature documents as well as any
supporting documents not included in the electronic record. The storage system must
satisfy the requirements of Revenue Procedure 97-22, Retention of Books and Records.
Briefly, the electronic storage system must ensure an accurate and complete transfer of
the hard copy to the electronic storage media. All records must be capable of being
reproduced with a high degree of legibility and readability, including the signatures of
taxpayers and any other necessary signatories, when displayed on a video terminal and
when reproduced in hard copy.
Electronic filers who originate their own returns must retain all information that
a taxpayer would retain, including acknowledgements, for the appropriate time
period. Generally, it is recommended that taxpayers retain all retu
rns, records
and acknowledgements, rejected and accepted, for a period of three years
from the due date or extended due date of the return.
3.19 Acknowledgements of Transmitted Return Data
The IRS electronically acknowledges the receipt of all transmissions and returns. Each
return in a transmission is either accepted or rejected for specific reason(s). Returns
which meet the processing criteria are considered “filed” as soon as the return is
accepted. Rejected returns that fail to meet processing criteria are considered “not
filed.” The acknowledgement identifies the source of rejections and provides Business
Rule text that explains why a transmission or return rejected (see Exhibit 3).
When the MeF system has processed a tax return, it generates an acknowledgement,
which provides the return acceptance status, informing the submitter whether the return
was accepted or rejected. At the request of the corporation, partnership, trust or estate,
employment, tax-exempt organization or excise tax filer, the Provider must provide the
date the IRS accepted the electronic return. If the Transmitter provided an electronic
postmark for the return, the Provider must also provide that, if requested by the
taxpayer. This information is found in the acknowledgement sent to the Transmitter by
the IRS.
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3.19.1 Acknowledgement Alerts for Form 1120-F
MeF generates Alerts for Form 1120-F. Alerts identify return conditions for the
Transmitter, Software Developer or taxpayer that do not result in the rejection of the
return. Alerts are listed in a table in the Acknowledgement file on an accepted or
rejected return.
If your return is accepted and includes an Alert, do not resubmit that return.
The Alert is for your information only. If you attempt to resubmit an
Accepted
return with the Alert issue(s) corrected, the subsequent return will be rejected
as a duplicate.
3.20 Transmission Perfection Period
When an electronically transmitted business return is rejected, there is a 10-day
Transmission Perfection Period to perfect that return for electronic re-transmission. The
perfection period will be 10 calendar days for any business return. For Forms 7004 and
8868, which are applications for filing extensions, the perfection period is 5 calendar
days. Perfection of the business return for electronic re-transmission is generally
required when the originally signed return had errors in the XML format or errors that
caused the return to fail IRS e-file Schema validation or Business Rules.
The Transmission Perfection Period
is not an extension of time to file; it is a
period of time to correct errors in the electronic file. The Transmission
Perfection Period applies to business returns filed on MeF, regardless of the
date filed, due date, or extended due date. The yearly cuto
ver period does not
extend the 10
calendar day Transmission Perfection Period. The perfection
period is never extended regardless of weekends, holidays or the end of
the year cutoff.
When a previously rejected electronic return is “accepted” by the IRS within the 10-day
Transmission Perfection Period, it will be deemed to have been received on the date of
the first reject that occurred within that 10-day period. The 10-calendar-day period is
actually a “look back” period and is determined as of the date the return is accepted.
IRS looks back 10 calendar days from the date the return is accepted (or from the
Electronic Postmark, if applicable) to determine if there have been any rejects for the
same EIN and Tax Period. If there have been one or more rejects within that 10 day
look back period, IRS uses the received date on the earliest reject (or the Electronic
Postmark, if applicable, of the earliest reject) as the IRS Received Date for the accepted
return.
Note: The received date is one of the following:
1. Electronic postmark (if present),
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2. Timestamp in A2A receipt or
3. Global Transaction (GTX) Key for IFA transmissions.
The following chart provides examples of how IRS determines received dates. The chart
assumes the first rejection occurred on date of transmission, the second rejection
occurred on date of re-transmission, and acceptance occurred on date of final
transmission. It does not matter if the return was transmitted before the due date or after
the due date of the return. The 10-day Perfection Period is independent of the
timeliness of the return. Downstream processing determines whether a valid extension
is on file for the return and whether or not the return is timely filed.
Note: This chart reflects the change to 10-day perfection period starting with returns
accepted after December 31, 2009.
Table 3–10: Received Date Determination Chart
Tax Year
End
Due Date
Extension
Electronic
Postmark
1st reject
Original
Transmission
1st Reject Date
Electronic
Postmark
2nd reject
2nd
Transmiss
ion/ Reject
Date
Electronic
Postmark
Accepted
Return
Accepted
Date/Final
Transmission
IRS
Received
Date
1
12/31/XX
03/15/X1
No
03/09/X1
03/10/X1
03/10/X1
03/12/X1
03/29/X1
03/30/X1
03/29/X1
2
12/31/XX
03/15/X1
No
03/09/X1
03/10/X1
03/10/X1
03/12/X1
03/19/X1
03/20/X1
03/09/X1
3
12/31/XX
03/15/X1
No
03/14/X1
03/15/X1
03/23/X1
03/24/X1
03/24/X1
03/25/X1
03/14/X1
4
12/31/XX
03/15/X1
No
03/09/X1
03/10/X1
03/15/X1
03/15/X1
04/03/X1
04/04/X1
04/03/X1
5
12/31/XX
03/15/X1
No
03/09/X1
03/10/X1
03/14/X1
03/15/X1
03/23/X1
03/25/X1
03/14/X1
6
12/31/XX
03/15/X1
Yes
09/15/X1
08/08/X1
08/10/X1
08/10/X1
08/11/X1
09/17/X1
09/18/X1
09/17/X1
7
03/31/XX
06/15/XX
Yes
12/15/XX
08/10/XX
08/10/XX
12/22/XX
12/23/XX
01/09/X1
01/10/X1
01/09/X1
8
03/31/XX
06/15/XX
Yes
12/15/XX
N/A
08/10/XX
N/A
12/23/XX
N/A
12/28/XX
12/23/XX
9
12/31/XX
03/15/X1
Yes
09/15/X1
N/A
N/A
N/A
N/A
09/30/X1
10/01/X1
09/30/X1
3.20.1 How to Determine IRS Received Date
1. Return accepted on 3/30/X1: Look back 10 days from Electronic Postmark of
the accepted return. There is no rejected return within 10 days of 03/29/X1. IRS
Received Date is the Electronic Postmark Date of the accepted return - 03/29/X1.
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2. Return accepted on 3/20/X1: Look back to earliest reject within 10 days of
Electronic Postmark of accepted return. There is a reject within 10 days of
03/19/X1. IRS Received Date is the Electronic Postmark of the earliest reject
within 10 days of the Electronic Postmark of the accepted return - 3/09/X1.
3. Return accepted on 3/25/X1: Look back to earliest reject within 10 days of
return being accepted. Electronic postmark of the earliest reject within the 10-day
period is 03/14/X1. IRS Received Date is the Electronic Postmark of the earliest
reject within 10 days of the Electronic Postmark of the accepted return -
03/14/X1.
4. Return accepted on 4/04/X1: Look back to earliest reject within 10 days of being
accepted. There is no reject within 10 days of accepted return. IRS Received
Date is the Electronic Postmark Date of the accepted return - 04/03/X1.
5. Return accepted on 3/25/X1: Look back to earliest reject within 10 days of being
accepted. IRS Received Date is the Electronic Postmark Date of earliest rejected
return with the 10-day perfection period - 03/14/X1.
6. Return accepted on 9/18/X1: Look back to earliest reject within 10 days of
Electronic Postmark of accepted return. There is no rejected return within 10
days of 09/17/X1. IRS Received Date is the Electronic Postmark Date of the
accepted return - 09/17/X1.
7. Return accepted on 1/10/X1: Look back to earliest reject within 10 days of
Electronic Postmark of accepted return. There is no rejected return within 10
days of 01/09/X1. IRS Received Date is the Electronic Postmark Date of the
accepted return 01/09/X1.
8. Return accepted on 12/28/XX: Look back to earliest reject within 10 days of
accepted return, there was no Electronic Postmark. There was a rejected return
within 10 days of 12/28/XX. IRS Received Date is the date of the earliest reject
within 10 days of the accepted return 12/23/XX. Note: there was no Electronic
Postmark.
9. Return accepted on 10/01/X1: There was no previous reject within 10 days of
the Electronic Postmark of the accepted return. IRS Received Date is the
Electronic Postmark of the accepted return – 09/30/X1.
3.21 Rejected e-Filed Returns
Notice 2010-13 provides that a taxpayer required to e-file can request a waiver from the
electronic filing requirement when it cannot meet the electronic filing requirements.
Notice 2011-26 provides “Administrative Exemptions to the Specified Tax Return
Preparer Electronic Filing Requirement Under Internal Revenue Code § 6011(e)(3) and
Regulations Under § 6011(e)(3).” This notice applies to tax return preparers who are
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required by law to file electronically certain income tax returns for individuals, estates
and trusts. Form 8948 is used for Form 1041 should they be unable to meet the
electronic filing due dates because of a rejected return. Rev. Proc. 2011-25 discusses
the e-file waiver process for Form 1041.
Before filing a paper return, corporations, partnerships and tax-exempt organizations
required to e-file (mandated) must contact the e-help Desk (1-866-255-0654) to attempt
to resolve the rejection conditions. If the rejection conditions cannot be resolved, these
taxpayers must receive authorization from the e-help Desk before filing a paper return.
To be considered timely filed the paper return must be postmarked by the later of the
due date of the return, including extensions, or 10 calendar days after the date the IRS
last gives notification the return was rejected as long as:
1. The first transmission was made on or before the due date of the return
(including extensions) and
2. The last transmission was made within 10 calendar days of the first transmission.
Follow the steps below to ensure that the paper return is identified as a rejected
electronic return and the taxpayer is given credit for the date of the first rejection within
the 10-day transmission perfection period:
1. The taxpayer must call the IRS e-help Desk (1-866-255-0654) to advise that they
have not been able to have their return accepted.
2. The taxpayer should prepare the paper return and include all of the following:
o An explanation of why the paper return is being filed after the due date
o A copy of the reject notification
o A brief history of actions taken to correct the electronic return
3. Write in red at the top of the first page of the paper return “REJECTED
ELECTRONIC RETURN – [DATE].” The date will be the date of first rejection
within the 10-day transmission perfection timeframe.
4. The paper return must be signed by the taxpayer. The PIN that was used on the
electronically filed return that was rejected may not be used as the signature on
the paper return.
If the return is rejected, it is recommended that the following documents be retained:
• A copy of the Submission Receipt received from IRS (Transmitter)
• A copy of the rejected Transmission File (Transmitter)
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• A copy of the rejected Acknowledgement (Everyone)
3.21.1 Resubmission of Rejected Applications for Filing Extensions
If the IRS rejects the application for a filing extension request, and the reason for the
rejection cannot be corrected and re-transmitted, the Provider must take reasonable
steps to inform the taxpayer of the rejection within 24 hours of receiving the
acknowledgement. When the Provider advises the taxpayer that the extension has not
been accepted, they must provide the taxpayer with the Business Rule explanation (see
Exhibit 3).
• If the electronic application for a filing extension can be re-transmitted, it must be
filed by the later of the due date of the return or 5 calendar days after the date
the IRS gives notification the application for extension is rejected.
• If the electronic application for a filing extension cannot be accepted for
processing electronically, the taxpayer must file a paper application for a filing
extension. In order for the paper application for a filing extension to be
considered timely, it must be filed by the later of the due date of the filing
extension, or 5 calendar days after the date the IRS gives notification the filing
extension is rejected. The paper application for a filing extension should include
an explanation of why it is being filed after the due date and include a copy of the
electronic rejection notification.
3.22 Integrating Data/Elections into Your Return
When filing a return on paper, all supporting data, transactional data, elections,
disclosure statements and other items can be prepared in a variety of software
packages and attached as documents to the paper return. When e-filing a return, these
documents must be integrated and included in the electronic return. This section
discusses how to handle these attachments in your electronic return. Complete
instructions for all forms and potential attachments are contained in this publication and
are available on each form family’s Schemas and Business Rules page.
Note: When e-filing a tax return, it is critical to select tax preparation software that will
meet all of your tax return needs and properly support all forms and schedules
required to file. IRS does not require Software Developers to support all forms,
and Software Developers will create software based on the anticipated needs of
their clients. The test scenarios created by IRS do not include all forms or
schedules that can be part of an actual return. You should check with your
Software Developer on the availability of the forms/schedules you need to e-file.
3.22.1 Special Instructions for Consolidated Returns
MeF requires tax preparation software approved for electronic filing to use IRS forms for
reporting data for each subsidiary return. In addition to the consolidated return, tax
preparation software approved for electronic filing must allow taxpayers to create a
separate “stacked return” for the parent and each subsidiary return. Tax preparation
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software must allow taxpayers to report Eliminations and Adjustments as a separate
“stacked return”. Tax preparation software may also allow taxpayers to use
spreadsheets for the internal review of the return, but IRS requires all subsidiary data to
be formatted, transmitted and viewed by IRS as “stacked returns”.
MeF requires supporting data to be included in tax preparation software, see example
provided below, or attached as scanned PDF files. IRS has reviewed all of the forms
that may be attached as well as the instructions relevant to those forms, and identified
every instance in which taxpayers are required to attach supporting data. IRS has
provided structured formats to Software Developers or has provided instructions to
enter supporting data, such as PDF files in instances where IRS has not defined a
format.
When IRS has defined structured formats, Software Developers are required to use
these formats for developing tax preparation software approved by IRS for electronic
filing. It is the responsibility of Software Developers to provide appropriate instructions
for taxpayers to enter supporting data to meet the IRS guidelines. Most Software
Developers will allow taxpayers to import/export data from other sources. Taxpayers are
encouraged to discuss available options with their Software Developer early to
determine how to prepare supporting data for their electronic return.
When submitting a consolidated return, the software must provide the detail for each
entity at the entity level and then roll that data up to the consolidated return. At a
minimum, this roll-up information must be provided on any line where the form requires
a statement or schedule to be attached (for example, Form 1120, Line 10, Other Income
(attach schedule); Line 26, Other Deductions (attach schedule); and so on). However
there are forms and schedules that are transactional or informational in nature and
cannot be mathematically consolidated or reported on the consolidated return. The
transactional data flows to the consolidated return via a different form or schedule and
the informational data is simply attached to the consolidated return. For example Form
6252, Installment Sale Income, results for each transaction flow to the Form 4797,
Sales of Business Property, and subsequently the data on the Form 4797 flows to the
consolidated return. Form 8883, Asset Allocation Statement, provides informational data
only and does not flow to any other schedule, form or a consolidated return.
Below is an example based on the data provided in the 1120 ATS Scenario 2 for a
consolidated return. This example can be found on the Modernized e-File (MeF)
Assurance Testing System (ATS) Updates page.
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Table 3–11: Consolidated Return Example - Attachment 1, F1120, line 10, Other Income
(ItemizedOtherIncomeSchedule)
Consolidated
Schedules
Total
Hide 'N Seek
Foods, Inc.
The Greek
Playhouse
Acme Food
Corp.
Sales
217,441
208,671
8,770
Exchange Gain/Loss
Realized -2,321,468 -2,229,104 -92,364
Partnership Income/Loss
50,559,438
-59,869
220,747
50,398,560
Miscellaneous Income
149,354
156,146
-6,792
Interco Consulting Fees
1,448,935
1,448,935
TOTAL
50,053,700
-475,221
220,747
50,308,174
The first subsidiary (Hide ‘N Seek Foods, Inc.) will provide the following data on the
ItemizedOtherIncomeSchedule:
Table 3–12: Consolidated Return Example - Subsidiary 1, Hide 'N Seek Foods, Inc.
Corporation Name
Corporation
EIN
Other Income Type
Other Income
Amount
Hide ‘N Seek Foods, Inc.
00-0000002
Sales
208,671
Hide ‘N Seek Foods, Inc.
00-0000002
Exchange Gain/Loss
realized -2,229,104
Hide ‘N Seek Foods, Inc.
00-0000002
Partnership Income/Loss
-59,869
Hide ‘N Seek Foods, Inc.
00-0000002
Miscellaneous Income
156,146
Hide ‘N Seek Foods, Inc.
00-0000002
Interco Consulting Fees
1,448,935
Hide ‘N Seek Foods, Inc.
00-0000002
Total
-475,221
The second subsidiary (The Greek Playhouse) will provide the following data on the
ItemizedOtherIncomeSchedule:
Table 3–13: Consolidated Return Example - Subsidiary 2, The Greek Playhouse
Corporation Name
Corporation
EIN
Other Income Type
Other Income
Amount
The Greek Playhouse
00-0000012
Partnership Income/Loss
220,747
The Greek Playhouse
00-0000012
Total
220,747
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The third subsidiary (Acme Food Corp.) will provide the following data on the
ItemizedOtherIncomeSchedule:
Table 3–14: Consolidated Return Example - Subsidiary 3, Acme Food Corp.
CorporationName
Corporation
EIN
Other Income Type
Other
IncomeAmount
Acme Food Corp.
00-0000013
Sales
8,770
Acme Food Corp.
00-0000013
Exchange Gain/Loss
realized -92,364
Acme Food Corp.
00-0000013
Partnership Income/Loss
50,398,560
Acme Food Corp.
00-0000013
Miscellaneous Income
-6,792
Acme Food Corp.
00-0000013
Total
50,308,174
The consolidated return should have an attachment for Other Income and the following
data must be provided in one of the following formats:
Format 1 - The ItemizedOtherIncomeSchedule for the consolidated return contains a
roll-up of the detail for each entity.
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Table 3–15: Consolidated Return Example - Data Format 1
Corporation Name
Corporation
EIN
Other Income Type
Other Income
Amount
Hide ‘N Seek Foods, Inc.
00-0000002
Sales
208,671
Hide ‘N Seek Foods, Inc.
00-0000002
Exchange Gain/Loss
realized -2,229,104
Hide ‘N Seek Foods, Inc.
00-0000002
Partnership Income/Loss
-59,869
Hide ‘N Seek Foods, Inc.
00-0000002
Miscellaneous Income
156,146
Hide ‘N Seek Foods, Inc.
00-0000002
Interco Consulting Fees
1,448,935
The Greek Playhouse
00-0000012
Partnership Income/Loss
220,747
Acme Food Corp.
00-0000013
Sales
8,770
Acme Food Corp.
00-0000013
Exchange Gain/Loss
realized -92,364
Acme Food Corp.
00-0000013
Partnership Income/Loss
50,398,560
Acme Food Corp.
00-0000013
Miscellaneous Income
-6,792
Hide ‘N Seek Foods, Inc.
00-0000002
Total
50,053,700
Note: Dependencies should be attached at the entity level and also rolled up to the
consolidated return.
Format 2 - The ItemizedOtherIncomeSchedule for the consolidated return contains a
roll-up of the total from each entity.
Table 3–16: Consolidated Return Example - Data Format 2
Corporation Name
Corporation
EIN
Other Income Type
Other Income
Amount
Hide ‘N Seek Foods, Inc.
00-0000002
Total Other Income
-475,221
The Greek Playhouse
00-0000012
Total Other Income
220,747
Acme Food Corp.
00-0000013
Total Other Income
50,308,174
Hide ‘N Seek Foods, Inc.
00-0000002
Total Other Income
50,053,700
Note: Dependencies should be attached at the entity level and also rolled up to the
consolidated return.
Format 3 - The ItemizedOtherIncomeSchedule for the consolidated return contains a
total of all subsidiaries by category.
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Table 3–17: Consolidated Return Example - Data Format 3
Corporation Name
Corporation
EIN
Other Income Type
Other Income
Amount
Hide ‘N Seek Foods, Inc.
00-0000002
Sales
217,441
Hide ‘N Seek Foods, Inc.
00-0000002
Exchange Gain/Loss
realized -2,321,468
Hide ‘N Seek Foods, Inc.
00-0000002
Partnership Income/Loss
50,559,438
Hide ‘N Seek Foods, Inc.
00-0000002
Miscellaneous Income
149,354
Hide ‘N Seek Foods, Inc.
00-0000002
Interco Consulting Fees
1,448,935
Note: Dependencies should be attached at the entity level and also rolled up to the
consolidated return.
3.23 Preparing Supporting Data Required by IRS Forms or Form Instructions
MeF uses a rigid structure that must be used to create most supporting data. This
structure is necessary to ensure tax preparation software creates supporting data that
can be transmitted to and viewed by IRS systems. We have reviewed all MeF forms and
instructions to identify every instance in which supporting data might be required. The
XML Schemas available in MeF define formats that must be used to report the
supporting data. In cases where we have specifically provided guidance, supporting
data may be attached to the electronic return as a PDF file. Most Software Developers
allow providers the ability to import/export data from other sources. Providers should
discuss options for importing supporting data created in other formats into the tax
preparation software. It is the Software Developer’s responsibility to provide taxpayers
with appropriate instructions to enter supporting data that meets IRS guidelines. The
following examples will assist providers in understanding how to prepare supporting
data for electronic returns when required by form or form instructions. The examples
below reflect specific forms, but the same guidelines for attaching supporting data apply
to all form types filed electronically.
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3.23.1 Example 1—Supporting data required by IRS forms
IRS publishes specific formats that Software Developers must use for this type of
supporting data. In the example below, taxpayers must include (either by entering or
importing) required data for the “type” and “amount of income” as indicated in tax
preparation software instructions.
Figure 3–1: Supporting Data Required by IRS Forms
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3.23.2 Example 2—Supporting data required by IRS form instructions.
IRS publishes specific formats that tax preparation software must use for supporting
data required by form instructions. In the example below, taxpayers must include
(either by entering or importing) required data for “description of property” and
“depreciation method” as indicated by tax preparation software instructions.
Figure 3–2: Supporting Data Required by IRS Form Instructions
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3.23.3 Example 3—Supporting data required as another IRS form
In the following example, form instructions require the taxpayer to attach another IRS
form or statement as supporting data. Form 1120, Line 9 requires supporting data be
provided using IRS Form 4797 or Form 4684; failure to use the required IRS form will
cause the electronic return to reject.
Figure 3–3: Supporting Data Required as Another IRS Form
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3.23.4 Example 4—Supporting data required for tables on IRS forms
When required data exceeds the number of lines provided on IRS forms, tax
preparation software will allow the taxpayer to continue to enter all necessary data
instead of creating an attachment. When the electronic data is transmitted and
processed, the data will be displayed as “repeating data” by MeF systems.
Note: Large Taxpayers required to e-file should refer to the E-file for Large Business
and International (LB&I) page for additional information regarding transactional
data. Go to “Directions for Corporations to e-file” and click on the appropriate tax
year.
Figure 3–4: Supporting Data Required for Tables on IRS Forms
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3.24 General Dependency
The General Dependency was created to allow for the submission of information that is
not specified in a predefined Schema. There are three General Dependencies available:
• “GeneralDependency,” available for Forms 1041, 1065, 1065-B and 1120, is
attached at the return level and allows for an explanation of up to 1,000,000
characters (e-file type is “LongExplanationType”).
• “GeneralDependencyMedium,” available for Forms 1041, 1120-F, 1120S, 720,
2290 and 8849, is attached at the return level and allows for an explanation of up
to 100,000 characters (e-file type is “MediumExplanationType”).
• “GeneralDependencySmall” is attached at the form or schedule level and allows
for an explanation of up to 5,000 characters (e-file type is “TextType” with
maximum length 5,000 characters). The “General DependencySmall” is available
for:
Form 851
Schedule M-3 (Form 1120L)
Form 926
Schedule M-3 (Form 1120PC)
Form 940
Schedule M-3 (Form 1120S)
Form 940-PR
Schedule M-3 (Form 1065)
Form 941
Schedule K-1 (Form 1065)
Form 941-PR
Form 3800
Form 941-SS
Form 4136
Form 943
Form 4562
Form 943-PR
Form 4684
Form 944
Form 5471
Form 945
Form 5713
Form 1041
Form 6765
Form 1065
Form 8586
Form 1065-B
Form 8834
Form 1118
Form 8865
Form 1118AMT
Form 8886
Schedule M-3 (Form 1120)
Form 8938
Attach statements submitted as PDF files at the top-level return unless there is a reason
they need to be attached to the form level of the General Dependency Schemas. Refer
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to Frequently Asked Questions for Large and Mid-Size Corporations for examples of
when to use the General Dependencies.
3.24.1 The Element “SpecialConditionDesc”
The element “SpecialConditionDesc” applies to many MeF parent forms for use in
situations that may affect e-filing during the processing year without having to update
Schemas with specific literals. The element "DisasterReliefTxt" is used in the Form
1041 and 94x series. Such situations might include, but are not limited to, natural
disasters, changes due to late legislation, recent Revenue Procedures, and so on.
Follow the IRS guidance for disaster relief to annotate the return with these elements.
3.25 Creating Elections Required by Forms or Form Instructions
IRS has reviewed all forms and form instructions to identify situations which require
taxpayers to attach supporting data. Many of these requirements relate to elections.
When an election is required by IRS forms or form instructions, IRS provides specific
XML formats for each election that must be used by Software Developers for developing
tax preparation software approved for electronic filing. Providers must use the defined
format to enter data for these elections. The following examples are samples of
elections required by form instructions.
Table 3–18: Examples of Elections Required by Form Instructions
Form 1120 Instructions
Dual Consolidated Losses Statement
Form 8697 Instructions
De Minimis Exception Election
Form 4562 Instructions
Election Not to Claim Special Depreciation Allowance
3.26 Creating Elections/Disclosure Statements Required by Regulations or
Publications
MeF requires all disclosure statements and elections to be included in tax preparation
software and transmitted to the IRS in one transmission file.
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IRS reviews most regulations and publications to identify instances where corporations,
partnerships and tax-exempt organizations can make elections. To allow companies to
add additional information on their return, IRS created a “General Dependency”
Schema. The General Dependency has a defined format and should be used by the
taxpayers to report most disclosure statements and elections required by regulations or
IRS publications. The General Dependency Schema format is provided to Software
Developers for use with their tax preparation software, and developers should provide
instructions for completing this Schema to its software users. The General Dependency
Schema has the following data elements:
1. Form Line or Instructions Reference (optional) - This field should be
completed when the election is being made based on information on IRS forms
or form instructions and IRS has not defined a format. As discussed above, in
most instances IRS has defined a format for these elections.
2. Regulation Reference (optional) - This field should be used to identify
information for elections made based on information contained in Regulations or
Publications.
3. Description (optional) - This field should be used to enter a brief explanation of
the election.
4. Attachment Information (optional) - This field allows providers to include stream
data (up to 1,000,000 characters).
IRS will allow all elections and/or disclosure statements with “columnar data”
to be attached in PDF format.
3.26.1 Example 1—Creating Elections and/or Disclosure Statements With No
Columnar Data
Election and/or disclosure statement data that does not contain columnar data must be
reported using the General Dependency Schema included in tax preparation software.
Table 3–19: Example 1—Creating Elections and/or Disclosure Statements With No Columnar Data
Regulation Reference
Description
IRC Section 172(b)(3)
Election to Forego Net Operating Loss Carryback
Pursuant to IRC Sec. 172(b)(3), taxpayer hereby elects to relinquish the entire
carryback period with respect to the net operating loss incurred in this tax year ended.
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3.26.2 Example 2—Creating Elections and/or Disclosure Statements That
Apply to Multiple Subsidiaries
Election and/or disclosure statement data that applies to multiple subsidiaries and does
not contain columnar data must be reported using the General Dependency Schema
included in tax preparation software.
Table 3–20: Example 2—Creating Elections and/or Disclosure Statements That Apply to Multiple
Subsidiaries
Regulation Reference
Description
IRC Section 172(b)(3)
Election to Forego Net Operating Loss Carryback
Pursuant to IRC Sec. 172(b)(3), taxpayer hereby elects to relinquish the entire
carryback period with respect to the net operating loss incurred in this tax year ended
for the following subsidiaries:
• ABC Corporation
• DEF Corporation
• GHI Corporation
3.26.3 Example 3—Creating Elections and/or Disclosure Statements With
Columnar Data
Elections and/or disclosure statements that require columnar data may be attached to
the electronic return in PDF format. Create separate PDF files for each election and
disclosure statement. Use the number of the Code Section or Regulation to create the
name of the PDF file and description.
Table 3–21: Example 3—Creating Elections and/or Disclosure Statements With Columnar Data
Regulation Reference
Description
IRS Section 195(b)
Election to Amortize Start-Up Expenditures
• Taxpayer Name: ABC Corporation
• Taxpayer ID Number: 00-0000002
• Year-end: December 31, 2017
In accordance with IRC Sec. 195, taxpayer hereby elects to amortize all start-up
expenditures over a period of XX months beginning with July XX, 20XX, the month that
the corporation's active trade or business began (or was acquired). The trade or
business of the taxpayer to which this election relates is XXXXXX.
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The start-up expense incurred is:
Description of Start-Up Expense
Date
Incurred Amount
3.27 Preparing Elections and/or Disclosure Statements That Require
Supporting Data
Some elections and/or disclosure statements require supporting data that cannot be
entered into a General Dependency Schema. IRS allows this type of supporting data to
be submitted as a PDF file. The actual disclosure statement and/or election must be
entered into the required format and only the supporting data may be submitted as a
PDF file. Examples include “Election to Amortize a Bond Premium” or “Election for
100% Dividends Received Deduction.”
Note: If the data requested requires “columnar format,” submit these documents in PDF
format until the IRS provides a structure to support columnar format.
We recommend that PDF files be attached at the top-level return unless there are
reasons it should be attached at a form level or to the GeneralDependency Schema.
IRS Chief Counsel has provided guidance in T.D. 9329 and T.D. 9300 that allows
corporations to retain supporting documentation in their offices rather than providing
such documentation to IRS in a return. Please review these Treasury Decisions for full
information.
3.28 Electronic Postmark
A Transmitter may provide an electronic postmark to taxpayers who file tax returns and
extensions of time to file tax returns through an ERO or through an Online Provider
(Online Filing). The Transmitter creates the electronic postmark bearing the date and
time, in the Transmitter’s time zone, that the return is received at the Transmitter’s host
computer. Adjust the electronic postmark to the time zone where the taxpayer resides to
determine the postmark’s actual time.
For example, if the Transmitter provides an electronic postmark with a time in the
Pacific time zone but the taxpayer resides in the Eastern time zone, the taxpayer must
add three hours to the postmark time to determine the actual postmark time (Eastern
time zone).
Conversely, if the Transmitter provides an electronic postmark with a time in the
Eastern time zone but the taxpayer resides in the Pacific time zone, the taxpayer must
subtract three hours from the postmark time to determine the actual postmark time
(Pacific time zone).
If an electronic postmark is created on or before a prescribed deadline for filing but the
return is received by the IRS after the prescribed filing deadline, the return will be
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treated as filed on the electronic postmark date if received within two (2) days of the
electronic postmark. For a return to be treated as filed on the electronic postmark date,
all requirements for signing the return must be met. If a return is rejected, a corrected
return must be filed in accordance with the rules for timely filing corrected returns after
rejection of an electronic return.
A Transmitter is authorized to provide an electronic postmark if the Transmitter:
• Creates an electronic postmark bearing the date and time, in the Transmitter’s
time zone, the return was received by the Transmitter’s host system;
• Provides the electronic postmark to the taxpayer or the ERO no later than when
the acknowledgement is made available to the taxpayer in a format that
precludes alteration and manipulation of the electronic postmark information;
• Provides the same electronic postmark data to the IRS in the electronic record of
the return;
• Upon request, provides taxpayers with an explanation of the electronic postmark
and when the IRS treats the electronic postmark as the filing date;
• Refrains from using terms that currently have specific meaning in the postal
industry such as “certified” or “registered” and similar terms, and from using
“Internal Revenue Service,” “IRS” or “Federal” as a definer of the electronic
postmark when discussing the electronic postmark, including in all advertising,
product packaging, articles, press releases, and other presentations;
• Retains a record of each electronic postmark until the end of the calendar year
and provides the record to the IRS upon request or for nine (9) months after the
transmission date for fiscal year filers;
• Transmits all tax returns and extensions of time to file that received an electronic
postmark to the IRS within two days of receipt from the ERO, or from the
taxpayer in the case of Online Filing.
3.29 MeF Routine Maintenance
IRS has established a routine system maintenance window for MeF, generally each
Sunday from 1:00 a.m. to 7:00 a.m. Eastern time. This maintenance may result in
intermittent downtime for Transmitters. The IRS has established MeF Internet Filing and
MeF Status pages. See the Modernized e-File (MeF) Status page, which provides near-
real time notice to providers of the status of the systems. Providers are encouraged to
check the status prior to e-filing their return(s) to ensure there are no system issues.
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3.30 Ensuring Taxpayer Data Integrity
When IRS receives the transmission file, one of the first steps of processing the
electronic return is to count the bytes received. Tax preparation software approved for
electronic filing will compute a checksum value and embed the total in the submission
file sent to IRS. The MeF system will also compute a checksum value of the submission
file.
The MeF system will return the following two XML elements in the submission
acknowledgement, whether the submission is accepted or rejected:
• <EmbeddedCRC32>
• <ComputedCRC32>
The taxpayer/ERO should check the data in the <EmbeddedCRC32> element
and the <ComputedCRC32> element to ensure that the size of the file
transmitted to the IRS is the same size 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 wa
s changed before
transmission.
For corporate returns, an Acknowledgment will reflect the Taxable Income and Total
Tax amounts as shown in the submitted return. If these figures do not reflect what was
included on the return you intended to file, you should immediately contact the e-help
Desk (1-866-255-0654) for assistance.
3.31 MeF Fed/State Program
In partnership with states, the MeF Fed/State Program was developed to allow
Transmitters to submit state and federal returns electronically.
MeF implemented the Forms 990 and 1120 Fed/State Programs in January 2006, the
1065/1065-B in January 2007, and the 1041 Fed/State program in January 2014.
Currently, the states participating in the 1120/1065/1041 MeF Fed/State programs can
be found through the IRS.gov website link to the Federation of Tax Administrators (FTA)
site. You can find the link in the answer to question A4. Once you are on the FTA site,
click on “Technology” then “Status of State Programs” from the left menu. Click on the
link titled “Snapshots of the State Electronic Commerce Program.”
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 Manifest or the state return may be sent unlinked (stand-
alone). If the state submission is linked to a federal submission (also referred to as a
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Fed/State return), the IRS will check to see if there is an accepted federal submission
under that Submission ID.
A state retrieves its state returns via A2A, and Transmitters can retrieve receipts
showing that the state has the returns. MeF will accept both federal submissions and
state submissions. Each return/extension must be enclosed in a separate submission,
but multiple submissions may be contained 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 state manifest is a state that participates
in the applicable 990, 1065, 1120 or 1041 Fed/State Program. MeF will then pass along
to the state 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 validation that 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 Forms 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 that are always redacted from the state copy include, but are
not limited to,
• the PIN or Form 8453-EO,
• 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 process the IRS submission and generate an acknowledgement for each
submission and copy of IRS Forms 990/990-EZ/990-PF forwarded to a state. If the
Federal 990 series return is rejected, however, no copies will be forwarded to the state.
A state is responsible for validating each of its state submissions, and for generating a
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state acknowledgement for each state submission to be 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.
Access the corporate, partnership and estate and trust link to the State Master Schema
at IRS.gov, on the Modernized e-File (MeF) Schemas and Business Rules page by
clicking on the link to the TIGERS website. For more information about a specific state’s
e-file program, visit that state’s website.
4 MeF Information for Specific Forms
4.1 Employment Tax Returns
PY 2018 Forms 940, 940-PR, 941, 941-PR, 941-SS, 943, 943-PR, 944 and 945
cannot be e-filed for:
• Amended Returns
• Annual Returns with Tax Periods ending prior to December 31, 2015
• Quarterly Returns with Tax Periods prior to the first quarter 2015
• Short Period Returns
4.2 Tax-Exempt Organization Returns
TY 2017, 2016, 2015 Forms 990 and 990-EZ cannot be e-filed for:
• Name change returns,
• Returns from organizations not recognized as exempt, i.e., application pending,
etc.,
• Returns showing a change in accounting period,
• Short period returns, except for short period initial or final returns,
• Early filed returns, i.e., filed before end of tax year, except for final returns.
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TY 2017, 2016, 2015 Form 990-PF cannot be e-filed for:
• Returns from organizations not recognized as exempt, for example, application
for exemption pending, etc.,
• Foreign private foundations,
• Name change returns,
• "Limited" 990-PFs, i.e., "Limited" 990-PFs are filed by organizations that originally
received advance rulings as public charities but were later determined to be
private foundations,
• Foundations in 60-month terminations,
• Short period returns, except for short period initial or final returns.
TY 2017, 2016, 2015 Form 990-N (e-Postcard) cannot be e-filed for:
• Returns from organizations not recognized as exempt, for example, application
for exemption pending, etc.,
• Returns with attachments,
• Organizations required to file Form 990, Form 990-EZ, Form 990-PF or Form
1120-POL,
• Organizations that are included in a group return,
• 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
TY 2017, 2016, 2015 Form 1120-POL cannot be e-filed for:
• Short period returns, except for short period final returns,
• Name change returns,
• Returns with non-numbered attachments/schedules, unless allowed for an
attached form shared with Forms 1120/1120S, for which an IRS format has not
been developed.
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TY 2016, 2015, 2014 Form 8868 cannot be e-filed for:
• Form 8870.
• Form 8868 will not be accepted for TY 2015 extensions in 2018.
• Form 4720
4.2.1 TY 2017, 2016, 2015 Form 990-N (e-Postcard)
Small tax-exempt organizations, whose gross receipts are normally $50,000 or less, are
not required to file Form 990, Return of Organization Exempt from Income Tax, or Form
990-EZ, Short Form Return of Organization Exempt from Income Tax. With the
enactment of the Pension Protection Act of 2006 (PPA), these small tax-exempt
organizations are required to file Form 990-N, also known as e-Postcard, with the IRS
annually. Form 990-N must be filed electronically; it cannot be filed on paper.
File Form 990, 990-EZ or 990-PF in lieu of Form 990-N for the following organizations,
even if their gross receipts are normally $50,000 or less:
• Private foundations required to file Form 990-PF
• Section 509(a) (3) supporting organizations required to file Form 990 or Form
990-EZ.
In addition, the Form 990-N filing requirement does not apply to churches, their
integrated auxiliaries, and conventions or associations of churches. Organizations that
have not been recognized as tax-exempt, including those with applications pending,
must first call Customer Account Services at 1-877-829-5500, a toll-free number, to
update their account before filing Form 990-N.
Beginning in 2008, small tax
-
exempt organizations that previously were not
required to file returns may be required to file an annual electronic notice,
Form 990
-
N. This filing requirement applies to tax periods beginning after
December 31, 2006. Orga
nizations that do not file the notice will lose their tax-
exempt status. The same return due dates apply to Form 990
-N as for Form
990 series returns.
Note
: R
equests for an extension of time to file are not allowed for
Form
990-N.
4.3 Estate and Trusts
TY 2017, 2016, 2015 Form 1041
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Form 1041 can only be e-filed through the MeF platform beginning in Processing Year
2015. The Legacy system was retired at the end of Processing Year 2015 and is no
longer accessible.
4.4 Partnership Returns
TY 2017, 2016, 2015 Form 1065/1065-B
Common Trust Fund Returns can now be e-filed for 2015, 2016 and 2017.
4.5 Corporate Returns
TY 2017 Forms 1120/1120S/1120-F cannot be e-filed for:
• Returns with tax periods ending December 31, 2014 or prior,
• Returns covering multiple tax periods,
• Bank Holding Company Tax Act. Election to make installment payments for a
portion of the total tax attributable to the Bank Holding Company Tax Act.
• Prompt Assessments.
4.5.1 1120 Family Forms that cannot be e-filed as a Stand-Alone Return at the
Parent Level
Corporations required to e-file subsidiary returns for the following forms must file them
in XML format. For additional information, refer to the Directions for Corporations to e-
file, Tax Year 2017 link on the e-file for Large Business and International (LB&I) page.
1120-L
Life Insurance Company
1120-PC
Property and Casualty
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If any of the forms listed below are filed as stand-alone returns, i.e. not part of a
consolidated return, they must be filed on paper since they are not currently processed
on the MeF system. However, if any of the following forms are part of a consolidated
return, they may be attached in PDF format. They should be named appropriately and
attached to the top-level consolidated return.
1120-C (formerly 990-C)
Farmer's Cooperative Association
1120-FSC
Foreign Sales Corporations
1120-H
Homeowners Association
1120-IC-DISC
Interest Charge Domestic International Sales
1120-ND
Nuclear Decommission Trusts
1120-REIT
Real Estate Investment Trust
1120-RIC
Regulated Investment Companies
1120SF
Settlement Funds
The 1120X cannot be e-filed as a stand-alone return. It must be submitted as an
attachment to an 1120 return.
1120X
Amended Return
4.5.2 Special Instructions for Form 1120 Section 847, Special Estimated Tax
Payments
If a taxpayer is required to make or apply Special Estimated Tax Payments (SETPs)
under Section 847 in addition to its regular estimated tax payments, the amount should
be included in total estimated tax payments on line 13, Schedule J, Part II. Your
software should allow you to enter “Form 8816” or “Section 847 Deduction” and the
amount. Making the appropriate entries should assist the IRS in properly accounting for
a taxpayer’s SETPs and may eliminate the need to correspond with the taxpayer to
obtain clarification of the type and amount of payments claimed.
4.5.3 Special Instructions for Form 8838 When Filed With Form 1120
The signature on Form 1120 extends to all accompanying statements and schedules
with the exception of Form 8838, Consent to Extend the Time to Assess Tax Under
Section 367 – Gain Recognition Agreement. Attach a signed copy of Form 8838 to the
Form 1120/1120S/1120-F as a PDF file with the description “Form 8838.”
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4.5.4 Special Instructions for Form 1120-F when Foreign Investment in Real
Property Tax is Claimed
4.5.4.1 TY 2015
When claiming Foreign Investment in Real Property Tax (FIRPTA) Credit on Line 5i of
Form 1120-F, Forms 8288-A and 8805 must be attached to the return. Since these
forms are not available as Schemas in XML format for Tax Years 2015 and prior, attach
Forms 8288-A and 8805 to the return in PDF format. In order to pass the Business
Rule, the PDF files must be named and described exactly as stated in the rule.
Table 4–1: Forms 8288-A and 8805 Special Instructions (FIRPTA Claims)
Form
File Name
Description
8288-A
Form8288-A.pdf
Form 8288-A
8805
Form8805.pdf
Form 8805
4.5.4.2 TY 2016
Beginning in Tax Year 2016, Forms 8288-A and 8805 will be available in XML format.
4.6 Application for Automatic Extension of Time to File Certain Business
Income Tax, Information and Other Returns—Form 7004
All the returns listed on Form 7004 are eligible for an automatic extension of time to file
from the due date of the return. The instructions for Form 7004 describe exceptions that
apply to foreign corporations without offices or places of business in the United States,
foreign and certain domestic corporations and certain partnerships.
The Form 7004 does not extend the time for payment of tax. Refer to the Form 7004
instructions for additional information on payment of tax and balance due.
TY 2017 Form 7004 cannot be e-filed for:
• Name change applications,
• Requests for refunds,
• Applications requesting extension due to change in accounting period unless
prior approval has been applied for from IRS or certain conditions have been
met. See Publication 538, "Accounting Periods and Methods", for further details.
• Applications with Net Operating Loss Carryback. Form 1138 should be sent
separately and not with the 7004.
• Applications attaching a Power of Attorney (POA). The POA should be sent
separately and not with the 7004.
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• Early filed returns, i.e. returns filed before the end of tax period.
• Any condition or requirement, not supported by software that requires the
submission of a paper document or form.
• Filing short period extension due to termination of 1120S status.
• Extensions for the following forms:
o Form 706-GS(D), Generation-Skipping Transfer Tax Return for
Distributions
o Form 8612, Return of Excise Tax on Undistributed Income of Real Estate
Investment Trusts
o Form 8613, Return of Excise Tax on Undistributed Income of Regulated
Investment Companies
o Form 8725, Excise Tax on Greenmail
o Form 8831, Excise Taxes on Excess Inclusions of REMIC Residual
Interests
o Form 8876, Excise Tax on Structured Settlement Factoring Transactions
4.7 Application for Extension of Time to File an Exempt Organization
Return—Form 8868
Use Form 8868, Application for Extension of Time to File an Exempt Organization
Return, to request an extension of time to file.
Beginning January 2013, individuals can mail in an extension of time to file Form 4720
to report and pay their individual excise taxes using their SSN. For paper submissions
only, individuals extending Form 4720 should submit a paper Form 8868 and enter
Return Code “03” and their SSN. For e-filed submissions: Corporations extending Form
4720 should continue to enter Return Code “09” and their EIN.
MeF accepts requests for extension of time to file for all forms listed on Form 8868 with
the exception of Form 8870, which must be filed in paper format. MeF accepts Forms
8868 from all organizations not recognized as exempt (application pending, etc.);
extensions for short period returns; extensions for Forms 990-BL and 6069; extensions
for group returns; and extensions for composite or consolidated Forms 990-T.
An accepted acknowledgement of the electronic Form 8868 serves as IRS approval of
the extension.
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Form 8868, Application of Extension of Time to File an Exempt Organization Return,
does not require a signature unless a payment is submitted with the form. If providing a
payment you may use the Practitioner PIN or the scanned Form 8453-EO method to
submit the extension application and payment.
An extension will be rejected if it is not received by the IRS due date of the applicable
return.
Note: For purposes of determining timeliness of the extension, the received date is the
electronic postmark, if present, or the IRS received date in the GTX Key. To
avoid rejecting extensions from filers or Transmitters in a different time zone from
the IRS system, the time zone differences are taken into consideration.
4.8 Excise Tax e-File and Compliance (ETEC)
TY 2018 Forms 720, 2290 and 8849 that cannot be e-filed for:
• Form 2290 -- no returns will be accepted for tax periods prior to July 1, 2016,
effective July 1, 2018.
• Form 720 -- no returns will be accepted prior to first quarter 2016.
• Form 8849 – no returns will be accepted prior to 2016.
4.8.1 ETEC Extension Requests:
• Extensions can be requested on Form 2290,
• No extension to file Form 720,
• No extension to file Form 8849.
4.9 Return Due Dates
The return due date and extended due date tables for Tax Years 2018, 2017, 2016, and
2015 are available on each form family’s Schemas and Business Rules page at
IRS.gov.
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Table 4–2: Return Due Dates
Form
Tax Year
Forms 720, 2290, 8849, Excise Tax Returns
2018
2017
2016
2015
94x Family, Employment Tax Returns
2018
2017
2016
2015
99x Family, Tax-Exempt Organization Returns
2017
2016
2015
1041, Estate and Trusts
2017
2016
2015
1065x Family, Partnership Returns
2017
2016
2015
1120x Family, Corporate Returns
2017 2016 2015
Form 7004
Note: Form 8849 has various due dates depending on which schedule is being filed. If
the Form 8849 is not filed timely, certain claims can be filed on the income tax
return using Form 4136, provided the statute of limitations has not expired on the
income tax return and the Form 4136 instructions allow the credit.
4.10 Accepted Forms and Schedules
The list of accepted forms and schedules for Tax Years 2018, 2017, 2016 and 2015 are
available on each form family’s Schemas and Business Rules page.
Table 4–3: Accepted Forms and Schedules
Form
Tax Year
Forms 720, 2290, 8849, Excise Tax Returns
2018
2017
2016
2015
94x Family, Employment Tax Returns
2018
2017
2016
2015
99x Family, Tax-Exempt Organization Returns
2017
2016
2015
1041, Estate and Trusts
2017
2016
2015
1065x Family, Partnership Returns
2017
2016
2015
1120x Family, Corporate Returns
2017
2016
2015
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5 IRS e-File for Large Taxpayers Filing Their Own Corporate
Income Tax Return
5.1 Purpose of Section 5
This chapter provides an additional source of information for Large Taxpayers and
certain businesses which choose to electronically file their income tax returns
directly with the IRS rather than using an Electronic Return Originator (ERO).
• These taxpayers may choose to electronically file their own corporate return or
use an Authorized IRS e-file Provider.
• An Authorized IRS e-file Provider is a company or individual that has applied,
passed suitability and been accepted by IRS to e-file individual or business
income tax returns.
• A list of the Approved IRS e-file for Business Providers can be found on the
Modernized e-File (MeF) Program Information page on IRS.gov.
If you do not meet the Lar
ge Taxpayer criteria:
• Assets of $10 million or more (does not apply to partnerships), or
• A partnership with more than 100 partners (asset criteria does not apply to
partnerships)
STOP
—you MUST use an Authorized IRS e-file Provider.
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).
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5.2 Why Certain Large Taxpayers are Required to e-File
On November 13, 2007, the Internal Revenue Service issued final Treasury
Regulations, which were announced in Treasury Decision (T.D.) 9363 Internal Revenue
Bulletin: 2007-49. These final regulations update and clarify the rules and procedures
for corporations and organizations required to file their returns electronically.
The regulations require electronic filing of
• Forms 1120 and 1120S by corporations required to file at least 250 returns
during the calendar year, required to file corporate income tax returns and that
Certain Large Taxpayers and Tax-Exempt Organizations Required to e-File:
1.
Large Taxpayers who file 250 or more returns ending on or after December
31, 2008, and had total assets of $10 million or more;
2.
Partnerships with more than 100 partners are required to electronically file
their tax return.
“Returns Filed” includes an aggregate of:
• Income tax returns
• Returns under Section 6033
• Information returns
• Excise tax returns
• Employment tax returns
Required e-Filing of Forms 990 and 990-PF for Certain Large Tax-Exempt
Organizations:
• Form 990: F
or tax, years ending on or after December 31, 2006, exempt
organizations with $10 million or more in total assets may be required to e-file
if the organization files at least 250 returns in a calendar year, including
income, excise, employment tax and information returns. See e-
File for
Charities and Non-Profits on the IRS.gov web page.
• Form 990-PF: Private foundations and non-
exempt charitable trusts are
required to file Forms 990-PF electronically regardless of their asset size, if
they file at least 250 returns annually.
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had total assets of $10 million or more as shown on Schedule L of their Form
1120 and 1120S, for taxable years ending on or after December 31, 2006.
• The same criterion for the requirement to e-file applies to Form 1120-F returns
for tax years ending on or after December 31, 2006.
• The regulations also required electronic filing of Form 990-PF, regardless of total
assets, by organizations required to file at least 250 returns during the calendar
year.
Except as described in the preamble, the final regulations clarify that the electronic filing
requirement applies to Forms 1120, 1120S and 1120-F, including amended and
superseding returns.
The determination of whether a corporation is required to file at least 250 returns is
made by aggregating all returns (regardless of type) that the entity is required to file
over the calendar year. Examples include income tax returns, returns required under
Section 6033, information returns, excise tax returns and employment tax returns.
5.3 How to Meet the Requirement to e-File
As a large taxpayer, you must decide if you are going to use an Electronic Return
Originator (ERO) or prepare and e-file your return yourself.
If you elect to use an ERO, STOP
—
the following instructions in this section do
not pertain to you.
If you elect to e-file your return yourself, you have the following three options from which
to choose:
Online Provider—You may transmit through an Online Provider. You prepare and send
your corporate return to an Authorized IRS e-file Provider. The provider will act as an
Online Provider who then transmits your return to IRS. You do NOT need to register
and apply as a Large Taxpayer. The Online Provider uses their Electronic Transmitter
Identification Number (ETIN) and Electronic Filing Identification Number (EFIN) on your
behalf.
Direct Transmission—You transmit your corporate return directly to IRS with no
assistance from another entity. You must register and apply as a Large Taxpayer to
obtain an ETIN to transmit your return and an EFIN to originate the return.
Third-Party Transmitter—You prepare and send your corporate return to an
authorized IRS e-file Provider who then transmits your return to IRS. You must register
and apply as a Large Taxpayer in order to obtain an EFIN to originate the return.
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Important! Be sure to verify the transmission methods the software vendor
provides through its tax preparation software. For example
, if the software
vendor is not a Transmitter, then you will have to either transmit your return
yourself or find an Online Provider or Third
-
Party Transmitter who can transmit
your return for you.
Table 5–1: How to Meet the Requirements to E-File
Transmitter
Types How Does It Work? How Does
Return Get to
IRS?
Large
Taxpayer
Needs
Their Own
EFIN to e-
file?
Large
Taxpayer
Needs
Their Own
ETIN to e-
file?
Online
Provider
Large Taxpayer must:
• Select an Online
Provider
• Use the Online
Provider’s software to
create their return
• Notify the Online
Provider the return is
ready to file
• Get notification from
the Online Provider that
the return has been
successfully
acknowledged by IRS
with an Accepted or
Rejected status
Online
Provider
transmits the
return
No
No
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Direct
Transmission
Large Taxpayer must:
• Register for e-Services
• Apply as a Large
Taxpayer
• Choose the
transmission method
“MeF Internet”
• Ensure at least one
(two or more
recommended)
Responsible Official or
Delegated User has
the authority to use:
o “MeF Internet
Transmitter” (IFA),
or
o “MeF System
Enroller” (A2A)
• Complete
Communications Test
• Contact e-help Desk to
have ETIN moved to
“Production” status
• Transmit Return
• Retrieve
Acknowledgement File
IFA or A2A
Yes
Yes
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Third-Party
Transmitter
Large Taxpayer must:
• Register for e-Services
• Apply as a Large
Taxpayer
• Choose the
transmission method
“MeF Internet”
• Select a Third-Party
Transmitter
• Provide completed
return to Third-Party
Transmitter
• Third-Party must:
o Check transmission
file format
o Transmit return to
IRS
o Retrieve
Acknowledgement
File and provide
notification to the
Large Taxpayer that
the return has been
successfully
acknowledged by
IRS with an
Accepted or
Rejected status
Transmission
channel is
determined by
Third-Party
Transmitter
Yes
No
You will be
assigned
and receive
an ETIN,
but you will
not need to
use it.
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5.4 How to Register and Apply to e-file as a Large Taxpayer
• It is recommended that you complete the e-Services registration and IRS
e-
file Application process at least 45 days before you plan to file your
electronic return.
•
If you plan to transmit your own return, you should complete the e-Services
Registration and IRS e-file application at least 60 days prior to filing your
return.
•
Transmitting your own return requires communications testing to ensure
connectivity with IRS.
Registration for e-Services allows individuals to conduct business electronically with the
IRS. To register for e-Services, follow the guidance on the e-Services page on IRS.gov.
All Responsible Official(s) and Delegated User(s) within your corporation who will be
responsible for e-filing your corporate return and/or creating or maintaining your
corporate IRS e-file Application will need to individually register with e-Services.
The Responsible Official is not required to be a Corporate Officer or a Principal of the
Firm.
5.4.1 Register with E-Services
To register for e-Services, follow the guidance on the e-Services page on IRS.gov.
5.4.2 Apply to e-File
First, determine who will perform certain functions for your corporation and gather the
necessary information required to complete the application. Determine:
• Who will be your Responsible Official(s)? Up to five are allowed; the IRS
recommends that you have at least two for back-up purposes and the authorities
they will have.
• Who will be your Delegated Users and what authorities they will have?
• What form(s) you will e-file.
• How you will transmit your return (see Section 5.6).
Below are definitions that will help you to determine who will act as Responsible
Officials and Delegated Users.
5.4.2.1 Responsible Official
• An individual with responsibility for and authority over your e-file operation.
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• An individual who is the first point of contact with the IRS and has the authority to
create, revise and sign your IRS e-file application.
• An individual who is responsible for ensuring that your corporation adheres to the
provisions of all publications and notices governing IRS e-file. If one individual
cannot fulfill these responsibilities, up to four additional Responsible Officials may
be identified for a total of five.
• An individual who is a U.S. citizen or legal resident alien (lawful permanent
resident) and has attained the age of 18 as of the date of the application.
You will need the following information for each Responsible Official you want to add to
your corporation’s IRS e-file application:
• Name
• Social Security Number
• Position Title
• Date of Birth
• Email Address
5.4.2.2 Delegated User
A Delegated User is an individual within your firm/organization, other than a
Responsible Official, who is an employee, partner, or other member of the
firm/organization or who has a business relationship with the firm/organization.
The information you will need for each Delegated User you want to add to your
corporation’s IRS e-file application includes:
• Name
• Social Security Number
• Title
• Email address
5.4.2.3 Authorities
You are able to modify what “authorities” the Responsible Official(s) and Delegated
User(s) have. The Responsible Official that creates the corporation’s IRS e-file
application can authorize any or all of the following permissions for either Responsible
Officials or Delegated Users.
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Authority to:
• View the corporation’s IRS e-file Application Information
• Update the corporation’s IRS e-file Application Information
• Sign and submit the corporation’s revised IRS e-file Application
• Add, delete or change Responsible Officials
• Be designated as the corporation’s MeF Internet Transmitter (Internet Filing
Application (IFA) is the primary method for Large Taxpayers)
• Be designated as the corporation’s MeF System Enroller (Application-to-
Application (A2A) limited usage)
It is important that Responsible Officials and/or Delegated Users and their
authorities be deleted from the IRS e
-
file Application when they are no longer
associated with the Large Taxpayer or when their position within the firm no
longe
r warrants one or more authorities.
There are two distinct differences in creating an IRS e-file Application as a Large
Taxpayer versus an individual/firm who is in the business of preparing and/or
transmitting tax returns for profit.
1. Suitability checks are not performed on the Responsible Officials of Large
Taxpayers.
2. You will be assigned both an Electronic Filing Identification Number (EFIN) and
an Electronic Transmitter Identification Number (ETIN) on the completion of your
IRS e-file application.
It is important to become familiar with the rules and requirements for participation in IRS
e-file program by reading the applicable IRS e-file documents. Publications and other
information about IRS e-file and related topics, including state filing information, can be
found at IRS.gov. Links to many of the publications are included in a later section of this
publication.
Specific instructions along with a page-by-page preview of the e-file application process
can be found at E-Services On-line Tutorials, How Do I Apply to Become an Authorized
IRS e-file Provider?.
If you are experiencing problems as you complete
your IRS e-file Application,
contact the IRS e
-help Desk at 1-866-255-0654 for assistance.
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As a reminder, when you are in e-Services, you are in a secure environment. Do not
use your browser “back” or “forward” arrows! Use the navigation buttons on the screens
for “next” or “previous.”
5.5 What is Different in Preparing Returns to e-File
Most corporations have been using software to prepare their returns for years. With the
requirement to e-file, the challenge is to integrate all of the supporting data,
transactional data, elections, disclosure statements and other items with your return.
These documents can be prepared in a variety of software packages; with paper filing,
you would just attach the document to your return. This section discusses how to handle
these attachments. Additional information may be found in Parts 3 and 4.
IRS requires all tax preparation software used for preparing electronic returns to pass
the requirements for MeF Assurance Testing (ATS). IRS approved software must be
used to prepare returns.
IRS does not require software vendors to support all forms. They are allowed
to develop their tax preparation software based on the needs of their clients.
You should ensure that your software vendor supports all of the
forms/schedules (for example, amended and short year return capabilities);
you may need to e
-file your return. Generally,
waivers are not granted for
software limitations
.
5.5.1 Traditional Paper Filing Process
When taxpayers prepare paper consolidated corporate income tax returns,
spreadsheets are commonly used to report the required data for each subsidiary. These
spreadsheets are commonly attached to report subsidiary data on Form 1120, other
attached IRS forms such as Form 4562, and for supporting data, i.e., other income
statement. These spreadsheets are attached to the consolidated return and mailed to
IRS.
Taxpayers use tax preparation software to prepare most of their paper corporate
income tax returns but may also use other formats (Word, Excel, etc) to prepare
supporting data. The documents containing supporting data are then attached to the
portion of the return prepared by tax preparation software and mailed to IRS.
5.5.2 MeF Filing Process
MeF requires tax software approved for electronic filing to use IRS forms for reporting
data for each subsidiary return. IRS provides all the Business Rules and XML Schema
requirements for each form, schedule and attachment. Generally, if a Schema is
provided for a specific form, the data must be submitted in the XML format provided.
MeF requires supporting data to be included in tax preparation software or attached as
PDF files. Statements with “columnar data” may be attached in PDF format.
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5.5.3 Consolidated Returns
In addition to the parent return, tax software approved for electronic filing should allow
taxpayers to create a separate “stacked return” for each subsidiary. Tax preparation
software should allow taxpayers to report Eliminations and Adjustments as a separate
“stacked return.” Tax preparation software may also allow taxpayers to use
spreadsheets for the internal review of the return, but IRS requires all subsidiary data to
be formatted and transmitted to IRS as “stacked returns.”
Business Rules are generally enforced only at the top level consolidated return. The
following Business Rules are exceptions to the general rule and are applied to all levels
of a consolidated return. They include Business Rules R0000-061-01, SUTP-F1120-
001, SI-F1118-001, SJ-F5471-001, SM-F5471-001, SO-F5471-001, SA-F5713-001, SB-
F5713-001, SC-F5713-001, SM-F8858-001, SK1-F8865-001, SO-F8865-001, and SP-
F8865-001.
5.5.4 Aggregation of Data from Different Sources
Most software packages allow taxpayers to import and/or export data from other
sources. Taxpayers are encouraged to discuss available options with their software
vendor early in the return preparation process to determine how to prepare supporting
data. Detailed examples and instructions on how to include supporting data can be
found in Section 3.9, Attaching Portable Document Format (.pdf) Files and on the e-file
for Large Business and International (LB&I) Corporations page. Select the link for
Guidance for Naming Portable Documents Format (.pdf) files. That link will take you to
Recommended Names and Descriptions for PDF Files attached to Modernized e-File
(MeF) Business Submissions for guidance on naming the attached PDF files.
In many instances, information on schedules attached to Form 1065 will be the
same schedules required to be filed with Form 8865, Return of U.S. Person
with Respect to Certain Foreign Partnerships.
•
You should copy the data from the Form 1065 completed Schedules B,
D, K, K1, L, M-1 and/or M-
2 to the corresponding Form 8865 schedules
and submit them with Form 8865.
• Do not attach these schedules with the Form 1065.
5.5.5 Attaching Data Not Defined in XML Schemas
When taxpayers prepare corporate income tax returns on paper, they may or may not
use tax preparation software to prepare the disclosure statements and/or elections
required by Treasury Regulations or various IRS Publications. They may use a variety
of programs (Word, Excel, etc.) to prepare the numerous disclosure statements and/or
elections based on the unique needs of the particular return.
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Unless specifically listed in the Recommended Names and Descriptions for PDF Files
attached to Modernized e-File (MeF) Business Submissions, or required to be
presented in columnar or tabular format, all disclosure statements and elections to be
included with the return must be submitted in the specified XML format. MeF provides
Schema for many of the common elections and disclosures. In the event that a specific
Schema is not available, taxpayers should use the General Dependency Schema. The
General Dependency Schema allows taxpayers to identify the disclosure
statement/election using the following data elements:
• Form Line or Instructions Reference (optional),
• Regulation Reference (optional),
• Description (optional),
• Attachment Information (optional).
There are three General Dependencies available. Specific information about using
these dependencies can be found in 3.24, General Dependency.
Detailed examples and instructions on how to prepare the disclosure statements and/or
elections can be found in 3.26, Creating Elections/Disclosure Statements Required by
Regulations or Publications.
5.5.6 Attaching Data in PDF Format
Some disclosure statements and/or elections may require supporting data that cannot
be entered into the specified formats, i.e. Plans of Merger, Plans of Reorganization,
meeting notes, etc. In June 2007, IRS issued T.D. 9329, “Guidance Necessary to
Facilitate Business Electronic Filing and Burden Reduction” which eliminated reporting
burdens and also eliminated regulatory impediments to the electronic filing of certain
statements taxpayers are required to include on or with their Federal income tax
returns. Please refer to T.D. 9329 for specific information.
In the event this type of supporting data is still required, it may be exported to the
appropriate XML Schema, if your software supports it, or attached to the electronic
return as a PDF file. The actual disclosure statement and/or election must be entered
into the required XML format and only the supporting data submitted as PDF.
Each file attached to a return must contain a unique, meaningful title and description for
the attachment. If the description of the file is not representative of its contents, it may
result in a delay in the return processing.
The following examples of descriptions may also delay processing:
• “Other”
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• “PDF Attachment”
• “Miscellaneous Information”
The description will be used to identify the attachment when the IRS displays the PDF.
For example: “Foreign Tax Credit Carryover.”
See Exhibit 4 for a detailed table of “Recommended names and descriptions for PDF
files.”
5.5.7 Treasury Decision (T.D.) 9300 - Eliminating Signature Requirements for
Certain Forms
Many forms that may be attached to a return have separate signature lines.
These signature requirements impeded electronic filing by:
• Requiring taxpayers to include third-party signatures on their tax returns,
• Requiring taxpayers to attach documents or statements generated by third-
parties,
• Requiring a taxpayer to sign an IRS form and file it as an attachment to the
taxpayer’s income tax return.
The regulations in T.D. 9300 provide that in a number of situations, the signature on a
taxpayer’s return covers attachments to that return. See T.D. 9300 for specifics.
5.5.8 Return Address and Name Control
The address on the first page of the electronic return, once processed by the IRS, will
be used to update the taxpayer’s address-of-record. The IRS uses a taxpayer’s
address-of-record for various notices that are required to be sent to a taxpayer’s “last
known address” under the Internal Revenue Code and for refunds of overpayments of
tax, unless otherwise specifically directed by taxpayers, such as by Direct Deposit.
Returns with a foreign address in the entity portion of the Form 1120/1120S/1120-F may
be filed electronically.
There will be instances in the preparation of the tax returns, forms or attachments when
a two character Foreign Country Code is required. The code should always be the code
of the Foreign Country or Foreign Sovereignty as recognized by the US State
Department. For example, Scotland, Wales, and England are part of the foreign country
United Kingdom. The Foreign Country Code for United Kingdom is UK. The Balearic
Islands are a part of Spain and should be coded as Spain, “SP”. These are just a few
examples.
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When entering foreign addresses on the return or form, the state or republic, such as
Scotland or England, can be entered with the city, “London, England” and the country
as “United Kingdom” or “UK”. For a complete listing, refer to the Foreign Country Codes
page.
The Name Control for corporations should be determined from the information
specified on the first name line. Generally, the Name Control is derived from
the first four characters of the corporation name and consists of up to four
alpha and/or numeric characters. See
Using the Correct Name Control in e-
filing Corporate Tax Returns
for a detailed explanation of business Name
Controls.
5.5.9 Signing the Electronic Return
Since corporate returns filed through MeF are composed of electronically-transmitted
data, a method is necessary for the corporate officer to legally sign the return. The
corporation must designate an officer of the firm responsible for signing the corporate
income tax return following the procedures outlined in Treasury Regulation Section
1.6062-1.
IRS developed Forms 8453-(C/S/I) for corporations to attach to their return.
• 8453-C - U.S. Corporation Income Tax Declaration for an IRS e-file Return
• 8453-S - U.S. S Corporation Income Tax Declaration for an IRS e-file Return
• 8453-I - Foreign Corporation Income Tax Declaration for an IRS e-file Return
As the return is prepared, there will be numerous supporting document attachments,
including the applicable Form 8453, which should be scanned and attached to the
return as a Portable Document Format (.pdf) document. The corporate officer must sign
and date the applicable Form 8453, to authorize the origination of the electronic
submission of the return, prior to the transmission of the return. The “Declaration of
Officer” includes the officer’s declaration under penalties of perjury that the return is
true, correct and complete. If a third-party Transmitter is used to transmit the return, the
Form 8453-(C/S/I) also gives the officer’s consent to have the IRS send that third-party
Transmitter an acknowledgement indicating whether or not the return was accepted
and, if rejected, the reason(s) for the rejection. The third-party Transmitter will then
provide that acknowledgement to the officer. If a Paid Preparer is hired to review and
sign the return, then the paid preparer must also sign the Form 8453-(C/S/I). The Paid
Preparer must check the box in the “Paid Preparer’s Use Only” section. Paid Preparers
do not have to disclose their SSN or EIN on the copies they supply to taxpayers.
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You
MUST retain the original applicable Form 8453 (such as 8453C/S/I) that
is physically signed by your corporation’s officer.
It is recommended this
information be retained for minimum of three years from the due date or
extended due date of the
tax return.
Note: If the electronic return data on a corporate income tax return is changed after the
Declaration of Taxpayer is signed, you MUST sign a new declaration if the “Total
Income” amount differs by more than $150 or the “Taxable Income” amount
differs by more than $100.
Tax preparation software approved for electronic filing should include the applicable
Forms 8453 which must be completed and signed by all required parties. These
documents will then be scanned into a PDF document and attached to the electronic
return. IRS approved MeF software will provide instructions for including the scanned
document with the electronic tax return.
In
the event you are unable to file your return electronically and the e-help
Desk has directed you to file yo
ur return on paper, the corporate officer MUST
sign the paper copy of the tax return before it is filed. Form 8453
- (C/S/I) is
NOT a valid signature option when filing a paper copy of a tax return. Detailed
guidance can be found on the
e-
file for Large Business and International
(LB&I)
page.
5.6 How to Transmit Electronic Returns to the IRS
There are different methods in which a return can be transmitted to IRS. The IRS’s
definition of a Transmitter is someone who sends the electronic tax return directly to the
IRS. A Transmitter must complete an IRS e-file Application and be approved by IRS to
transmit returns. Transmitters use an Electronic Transmitter Identification Number
(ETIN) as they transmit returns to the IRS. A large taxpayer, who completes an IRS e-
file Application, is issued an ETIN that is used to transmit the return directly to IRS.
Large taxpayers who choose to use a Third-Party Transmitter do not require the ETIN.
The software that a developer creates has to be approved by IRS. The submissions
must be formatted in Extensible Mark-Up Language (XML). MeF performs validations of
the transmission and return data through Business Rules, Schema validations, Simple
Object Access Protocol (SOAP) envelope validation, Transmission Header and Manifest
validation which applies to both Internet Filing Application (IFA) and Application-to-
Application (A2A) transmissions.
5.6.1 Transmission Channels
Internet Filing Application (IFA) is a direct, secure Internet connection that requires a
person to initiate the transmission session. IFA provides a browser-based interface that
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allows an individual the ability to easily upload a return and transmit it securely over the
Internet. The speed at which the return transmits over the Internet depends on the
speed the Internet Service Provider (ISP) provides.
As identified in the IRS e-file Application procedures, one or more of your Delegated
Users must be designated as a “MeF Internet Transmitter.” It is highly recommended to
designate more than one Delegated User to ensure you have a backup. If the
corporation chooses to transmit their own return, the Authorized MeF Internet
Transmitter will access IFA through the Modernized e-File (MeF) Internet Filing link. For
additional specific instructions, including screen shots for transmitting through IFA refer
to Publication 4164, Modernized e-File (MeF) Guide for Software Developers and
Transmitters.
Prior to being moved to production status, the MeF Internet Transmitter must perform a
communications test with the IRS to verify that you are able to transmit electronic return
data to the IRS. Your ETIN is in a “test” status until you perform this communications
test with IRS. After successful connectivity, you must contact the e-help Desk at 1-866-
255-0654 to have your ETIN moved from “test” status to “production” status. Large
Taxpayers do NOT need to perform a communications test each year. They perform the
communications test the first year only. Software packages may have communication
tests built in so completing this requirement is relatively easy. Follow directions in the
software or documentation package, if problems occur contact the Software Developer
who sold the software or contact the technical support operation that comes with the
software package.
The status of each form type transmitted to the IRS can be viewed by accessing the
firm’s IRS e-file Application and clicking on the “Forms” link. The form/format previously
selected on your IRS e-file Application will be displayed in a table along with the status.
The status is updated from “test” to “production” when required communication testing is
completed. For more information regarding communication testing, refer to Publication
5078, Modernized e-File (MeF) Test Package Business Submissions.
Application-to-Application (A2A) uses secure Internet connections to communicate
with MeF using SOAP (Simple Object Access Protocol) messages. You can find more
information in the Publication 4164, Modernized e-File (MeF) Guide for Software
Developers and Transmitters.
When an A2A transmission is complete, a receipt is created that is the response to the
Send Submissions message. The next step is for MeF to validate the transmission file
and the electronic returns and generate an Acknowledgement File, which is the official
notification that the electronic return was Accepted (no errors) or Rejected (errors
identified). If the electronic return is rejected, the Acknowledgement File will contain an
Error Code Explanation(s) that can be used to identify and correct errors. The IRS
makes the Acknowledgement File available for the Transmitter to retrieve as soon as
MeF processing is completed.
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5.6.2 Methods of Transmission
There are three options in which to e-file your tax returns.
The first method is Direct Transmission, which allows you, as the corporation, to file
your return directly with IRS. As a Transmitter, you will be responsible for the following:
• Transmitting returns to IRS through IFA or A2A,
• Retrieving the Acknowledgement File from IRS within two days of transmission,
• Promptly correcting any transmission error that causes the electronic
transmission to be rejected,
• Ensuring the security of all transmitted data,
• Contacting the IRS e-help Desk toll-free number 1-866-255-0654 for further
instructions if an Acknowledgement of acceptance for processing has not been
received within 24 hours of transmission.
Refer to Publication 4164, Modernized e-File (MeF) Guide for Software Developers and
Transmitters, for specific information on transmitting returns and correcting errors.
The second method is through a Third-Party Transmitter. This method involves having
an Authorized IRS e-file Provider transmit your corporation’s return to IRS. Contact the
Third-Party Transmitter for instructions.
The third method is Online Provider. This option allows you to prepare your return and
send it to the Online Provider, who will transmit the return for you. There is no Electronic
Return Originator (ERO) involved in this process.
5.6.3 Retrieving an Acknowledgement
After transmitting a return, you will need to retrieve the acknowledgement. The
Acknowledgement File is the official notification that the electronic return was Accepted
(no errors) or Rejected (errors identified).
The Large Taxpayer transmitting the corporation's own return must retain the
Acknowledgement file that contains the Acceptance Status "Accepted"
as
proof that their return was accepted by the IRS. A Status Record that shows
that a return was "Acknowledged" is not proof that the return was Accepted.
The Status Record shows that an Acknowledgement was generated but does
not provide the status of the
Acknowledgement - "Rejected" or "Accepted.”
If the electronic return is rejected, the Acknowledgement File will contain an Error Code
Explanation(s), which should be used to identify and correct errors. IRS makes the
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Acknowledgement File available for the MeF Internet Transmitter to “pick up” as soon
as MeF processing is completed.
Download the acknowledgement following the steps as outlined in Publication 4164.
The acknowledgement is an XML file.
The following is an example of an accepted acknowledgement for an 1120 Federal
Return:
<?xml version="1.0" encoding="UTF-8"?>
<AcknowledgementList xmlns="http://www.irs.gov/efile"
xmlns:efile="http://www.irs.gov/efile"><Count>1</Count>
<Acknowledgement xsi:schemaLocation="http://www.irs.gov/efile
efileAttachments.xsd" xmlns="http://www.irs.gov/efile"
xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<SubmissionId>00000000000000000000</SubmissionId>
<EFIN>000000</EFIN>
<GovernmentCode>IRS</GovernmentCode>
<TaxYear>2017</TaxYear>
<SubmissionType>1120</SubmissionType>
<SubmissionCategory>CORP</SubmissionCategory>
<ElectronicPostmark>2018-02-17T09:30:47Z</ElectronicPostmark>
<AcceptanceStatus>Accepted</AcceptanceStatus>
<ContainedAlerts>false</ContainedAlerts>
<StatusDate>2018-02-17</StatusDate>
<IRSSubmissionId>00000000000000000000</IRSSubmissionId>
<TIN>000000000</TIN>
<IRSReceivedDate>2018-02-17</IRSReceivedDate>
<TaxPeriodEndDate>2017-12-31</TaxPeriodEndDate>
<PaymentIndicator>Payment Request Received</PaymentIndicator>
<CompletedValidation>true</CompletedValidation>
<EmbeddedCRC32>0x0</EmbeddedCRC32>
<ComputedCRC32>0x0</ComputedCRC32>
<TaxableIncome>123456789123456</TaxableIncome>
<TotalTax>123456789123456</TotalTax>
</Acknowledgement>
</AcknowledgementList>
5.6.3.1 Elements of the Acknowledgement
• SubmissionID is the identifying number given to your return.
• EFIN is your Electronic Filing Identification Number.
• Government Code identifies whether the return was a federal or state return
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• Submission Type identifies the form (1120, 1120S, 1065, etc.).
• Tax Year identifies the tax year of the return.
• Submission Category identifies the return type: corporate, partnership,
employment or exempt organization return. This allows acknowledgements to be
downloaded by submission category.
• Electronic Postmark is the date and time the ERO or taxpayer submitted the
return to the Transmitter. In the case of a Large Taxpayer who is transmitting
their own return, the Electronic postmark should NOT be used.
• Acceptance Status is the status indicating whether the return was accepted or
rejected.
• Contained Alerts indicates if the acknowledgement contains one or more Alert.
• Status Date is the date the acknowledgement was created.
• TIN will be either an SSN or EIN. If submission category is “Ind”, then it is an
SSN, otherwise an EIN.
• EIN is the Employer Identification Number of the entity filing the return.
• IRS Received Date is the date the IRS considers the return to have been
received.
• Tax Period End Date is the date indicated on the return as the Tax Period Ending
Date
• Completed Validation indicates if the return completed both the Schema and
Business Rule validation. This is particularly important if the return was rejected.
If the completed Validation is “No” (false), there may be additional errors
identified when the return is resubmitted.
• Embedded CRC32 is the hash total your software package calculated per the zip
file submitted.
• Computed CRC32 is the hash total the IRS computed per the zip file submitted. If
the Embedded CRC32 and Computed CRC32 totals do not agree, contact the
IRS e-help Desk.
• Taxable Income is the amount you entered on the Taxable Income line of your
Form 1120, 1120-F or 1041 return. For the Form 1120S return, this is the amount
you entered from Total Income/Loss. Compare this amount with what is actually
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on your return. If the amounts do not match, contact your software vendor or IRS
e-Help Desk.
• Total Tax is the amount you entered on the Total Tax line of your Form 1120,
1120S, 1120-F or 1041 return. Compare this amount with what is actually on
your return. If the amounts do not match, contact your software vendor or IRS e-
Help Desk.
• Net Income/Loss is the amount you entered on the Net Income (Loss) line in the
Analysis of Net Income Loss section of your Form 1065 or 1065-B return.
Compare this amount with what is actually on your return. If the amounts do not
match, contact your software vendor or IRS e-Help Desk.
5.7 Timely Filed Electronic Returns
All prescribed due dates for filing paper income tax returns apply to electronic returns.
Transmitters must ensure that the electronic return is transmitted on or before the due
date, including extensions. An electronically filed return is not considered filed until the
tax return, including the signature document or Practitioner PIN process, has been
acknowledged and accepted by the IRS.
If you use a Third-Party Transmitter or an Online Provider, they may provide an
Electronic Postmark. The Transmitter or Online Provider creates the Electronic
Postmark bearing the date and time, in the Transmitter’s/Online Provider’s time zone,
the return is received at their host computer. Your IRS Received Date is initially
determined using the electronic postmark, based on the Transmitter’s time zone. If there
is a question of the timeliness of your return, and the Transmitter/Online Provider is
located in a different time zone, your actual received date will be determined by
adjusting the electronic postmark to the time zone where you are located.
For example, if the Transmitter provides an electronic postmark with a time in the
Pacific Time Zone but the taxpayer resides in the Eastern Time Zone, the taxpayer must
add three hours to the postmark time to determine the actual postmark time (Eastern
Time Zone).
Conversely, if the Transmitter provides an electronic postmark with a time in the Eastern
Time Zone but the taxpayer resides in the Pacific Time Zone, the taxpayer must
subtract three hours from the postmark time to determine the actual postmark time
(Pacific Time Zone).
If you are filing directly with IRS, your return is deemed filed when the tax return has
been acknowledged and accepted by the IRS. Taxpayers filing directly may NOT use
the electronic postmark.
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All accepted Acknowledgements will include the “IRS Received Date” which is
the date in which IRS deems th
e return received.
When a transmitted electronic business return is rejected, there is a 10-day
Transmission Perfection Period to perfect that return for electronic re-transmission. The
yearly cutover period does not extend the 10 day Transmission Perfection Period. The
perfection period is never extended regardless of weekends, holidays or the end
of the year cutoff.
For Form 7004, Application for Automatic Extension of Time To File Certain Business
Income Tax, Information, and Other Returns, the perfection period is 5 days.
Perfection of the return for electronic re-transmission generally means that the originally
signed return may have errors in the format of the XML or errors that cause the return to
fail the IRS e-file Schema validation or Business Rules.
When a previously rejected electronic return is “Accepted” by the IRS within the 10-day
Transmission Perfection Period, it will be deemed to have been received on the date of
the first reject that occurred within that 10-day period. More detailed information and
examples can be found in Section 3.20, Transmission Perfection Period.
Notice 2010-13 provides that a taxpayer required to e-file can request a waiver from the
electronic filing requirement when it cannot meet the electronic filing requirements.
Before filing a paper return, corporations, partnerships and tax-exempt organizations
required to e-file must contact the e-help Desk (1-866-255-0654) to attempt to resolve
the reject conditions. If the error conditions cannot be resolved, these taxpayers must
receive authorization from the e-help Desk before filing a paper return.
To be considered timely filed, this paper return must be postmarked by the later of the
due date of the return (including extensions) or 10 calendar days after the date the IRS
last gives notification that the return was rejected.
Follow the steps below to ensure that the paper return is identified as a rejected
electronic return and the taxpayer is given credit for the date of the first reject within the
10-day transmission perfection period:
1. The taxpayer must call the IRS e-help Desk (1-866-255-0654) to advise that they
have not been able to have their return accepted.
2. The taxpayer should prepare the paper return and include the following:
• An explanation of why the paper return is being filed after the due date,
• A copy of the reject notification (acknowledgement), and
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• A brief history of actions taken to correct the electronic return.
3. Write in red at the top of the first page of the paper return - REJECTED
ELECTRONIC RETURN – [DATE]. The date will be the date of first reject within
the 10-day transmission perfection timeframe.
4. The paper return must be signed by the taxpayer. The PIN that was used on the
electronically filed return that was rejected may not be used as the signature on
the paper return.
If the return is rejected, it is recommended that the following documents be retained:
• A copy of the Submission Receipt received from IRS (Transmitter)
• A copy of the rejected Transmission File (Transmitter)
• A copy of the rejected Acknowledgement (Everyone)
I
t
is not required, but it is recommended Large Taxpayers also retain a copy of
the electronic return data after it is formatted into XML and before it is
transmitted to IRS or a third
-party Transmitter
. In the unlikely event there is a
dispute concerning electronic data displayed by MeF systems, this file could
be used as proof of the data as originally transmitted. Both IRS and the
Transmitter
are required
to retain a separate copy of the electronic return in
the original format
.
5.8 Additional Resources
The following publications and web pages will help you understand the e-file process:
5.8.1 Publication 5078
Beginning with processing year 2014, Publication 5078, Modernized e-File (MeF)
Test Package Business Submissions provides instructions on how to complete the
communications test with the IRS to ensure returns can be submitted to the IRS.
Publication 5078 consolidates testing information that was in the following publications:
• Publication 4162, for Forms 1120/1120S/1120-F, Form 7004.
• Publication 4205, which provided guidance to Electronic Return originators in
preparing and submitting Exempt Organization returns and extensions.
• Publication 4505, which provided guidance to Electronic Return Originators in
preparing and submitting Corporate and Partnership tax returns and extensions.
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• Publication 4594, which provided guidance to Electronic Return Originators in
preparing and submitting Excise Tax returns and extensions.
5.8.2 Publication 4164
Publication 4164, Modernized e-File (MeF) Guide for Software Developers and
Transmitters. This document provides guidance to Electronic Return Originators in
preparing and submitting Corporate, Partnership, Excise and Exempt Organization tax
returns and extensions.
5.8.3 Frequently Asked Questions for Large and Mid-Size Corporations
Frequently Asked Questions for Large and Mid-Size Corporations provides guidance to
large corporations based on questions the IRS has been receiving since the e-filing
requirement was issued.
5.8.4 Telephone Assistance Contacts for Business Customers
Telephone Assistance Contacts for Business Customers provides a listing of helpful
phone numbers.
5.8.5 E-Services – Online Tools for Tax Professionals
E-Services – Online Tools for Tax Professionals addresses e-Services, which is a suite
of web-based products that will allow tax professionals and payers to conduct business
with the IRS electronically. These services are available 24 hours a day, 7 days a week
via the Internet. E-Services is not available to the general public. Only approved IRS
business partners as noted on the page, are eligible to participate in e-Services.
6 Exhibits
Exhibit 1 Standard U.S. Postal Service State Abbreviations and ZIP Codes
Standard Postal Service State Abbreviations and ZIP Code list
Exhibit 2 Foreign Country Codes
Foreign Country Code Listing for Modernized e-File (MeF)
Exhibit 3 Schemas and Business Rules
Schemas and Business Rules for TY2015 can be found on IRS.gov for the following
forms:
Forms 720, 2290 and 8849
Forms 940, 940-PR, 941, 941-PR, 941-SS, 943, 943-PR, 944, 945, and 94x On-Line
Signature PIN Registration
Forms 990, 990-EZ, 990-N, 990-PF, 1120-POL and 8868
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Forms 1041
Forms 1065 and 1065-B
Forms 1120, 1120S, 1120-F and 7004
Beginning TY 2016, Schemas and Business Rules are available to Authorized Users
listed on e-File applications for Transmitters, Software Developers and States. Please
contact the MeF Mailbox with the Company Name, your Authorized User Role and ETIN
to request the TY 2016 and subsequent Schemas and Business Rules.
Exhibit 4 Recommended Names and Descriptions for PDF Files
Information on recommended names for PDF files attached to MeF business
submissions is located on the Recommended Names and Descriptions for PDF Files
Attached to Modernized e-File (MeF) Business Submissions page.

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