Form 1120/1120S/1120-F e-file
IRS e-file Providers and Large Taxpayers authorized to participate in IRS e-file can file Forms 1120(U.S. Corporation Income Tax Return), 1120S(U.S. Income Tax Return for an S Corporation), and 1120-F(U.S. Income Tax Return of a Foreign Corporation) through Modernized e-File. This site provides information on the MeF program as it relates to corporate returns. IRS e-file Providers and Large Taxpayers authorized by IRS should follow the official guidance listed under How to Participate.
| Design history | Security during transmission |
| Approval of tax preparation software | Benefits |
| Processing of Returns | Volumes (year to date and historical) |
| Communication between IRS and transmitters during e-file process | |
Corporations Required to e-file
IRS issued regulations in January 2005 which related to the requirements for certain corporations to electronically file 1120 and 1120S returns with tax periods ending on or after December 31, 2005. Treasury Decision T.D. 9363 extends the requirement to e-file to foreign corporations who have tax years ending on or after December 31, 2008, assets of $10 million or more, and that file 250 or more returns annually. Complete information on applying as a Large Taxpayer, transmitting returns and directions to e-file for taxpayers required to e-file can be found at e-file for Large Business and International (LB&I).
How To Participate for Tax Professionals
Tax Professionals who plan to e-file Forms 1120/1120S/1120-F for their clients must submit a new electronic IRS e-file Application to become an Authorized IRS e-file Provider/Electronic Return Originator. If you are already an Authorized IRS e-file Provider for other form types you must update your application to indicate Form 1120.
How to Participate for Corporations
The majority of corporations are not required to e-file their income tax returns. Corporations must use approved software and/or a tax professional who is an Authorized e-file Provider. See Publication 4163 for more information on Authorized IRS e-file Providers.
List of Exclusions for Processing Year 2010 Corporate Returns (1120, 1120S, 1120-F)
- Returns with tax periods ending prior to December 31, 2007
- Returns covering multiple tax periods
- Bank Holding Company Tax Act - Election to make installment payments for portion of the total tax attributable to the Bank Holding Company Tax Act
- Prompt Assessments
For information on exclusions for prior tax years, see archived Publications 4163.
Forms and Schedules
The sites listed below provide complete lists of the forms, by tax year, which IRS supports for electronic filing. Software vendors are not required to support all forms in order to participate in IRS e-file so corporations should check with their software vendor directly to determine which forms are available.
Resources:
Note: To view the linked PDF documents, download the most recent free version of Adobe Acrobat Reader
- Publication 4163, Modernized e-File (MeF) Information for Authorized IRS e-file Providers for Business Returns
- e-Services Registration Process Screens (PDF)
Corporate e-file Providers
Visit the IRS e-file for Business Providers page where you will find links to software vendors with products approved for electronic filing. The listing contains addresses, phone numbers and links to their Web sites.
Contact IRS for More Information
If you do not find the electronic filing information you need in the material provided on this web site or e-file for Large Business and International web site, interested parties can submit questions concerning corporate and tax-exempt e-file requirements to e-Help Desk at 1-866-255-0654 or they may e-mail questions about e-file to: largecorporate@irs.gov . Note: This e-mail service is for questions related to the requirement of e-file only and should not be used for account or tax law questions.
Software vendors, transmitters and other corporate taxpayers may submit questions to the e-Help Desk by calling 1-866-255-0654.
