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1065 letter from Commissioner Nolan and Commissioner Petronchak

The Modernized e-File (MeF) program is expanding to include electronically-filed excise tax returns Form 2290, 720 and 8849. Software for this program is available through approved software developers.

Electronic filing of Form 1120/1120-S/1120-F/1120-H for corporations.

Provides an overview of electronic filing and more detailed information for those partnerships that prepare and transmit their own income tax returns using MeF. Partnerships that rely upon third party tax professionals to prepare and transmit their tax returns should consult their tax professional.

Excise Tax e-file & Compliance (ETEC) Frequently Asked Questions (FAQ) provides answers to questions pertaining to Software developers and Transmitters.

On January 8, 2007, the MeF system for Forms 1065 and 1065-B was launched. As part of this new Platform, amended returns will now be accepted for the 2006 tax year and forward. Beginning with 2006 returns, amended returns will be required to be e-filed if the taxpayer is required to file electronically based on the regulations unless the taxpayer has received an approved waiver to file that particular return in paper.

Partnership FAQs

IRS publishes fact patterns describing situations in which waivers will generally be granted, or not granted, under IRS Announcement 2002-3, which provides waiver guidance for partnerships that cannot meet electronic filing requirements due to technology constraints; or where compliance with the requirements would result in undue financial burden.

Frequently Asked Questions: E-file Requirements for Specified Tax Return Preparers (sometimes referred to as the e-file mandate)