E-file footnotes and election statements

Review the table to view General Footnotes and Election Statements that accompany the electronically filed return.
Entity
General footnote
Election statement
1040
Yes
Yes
1120
Yes
Yes
1065
Yes
Yes
1041
Yes
Yes
5500
No
No
990
Yes
Yes
990 PF
Yes
Yes
2290
Yes
N/A
It is per IRS e-filing specifications that 5500 returns cannot include the general footnote and election statements in the e-file. In addition, any custom election statements included in the return will be included in the electronic file.
States
vary on whether footnotes or election statements are included in the electronic file.
  • 1040
    - For details, review 1040 - State ELF: States which allow for explanatory notes within the electronic file.
  • 1041
    - MA returns do not include any federal attachment, election statements, or general footnotes. MN returns contain an attachment of all federal information to the state. WI includes a PDF copy of the federal forms in the state e-file. This includes required statements and general footnotes, but not elections.
  • 1065 and 1120
    - The Federal Attachment to the state return will contain information on election statements. Footnotes are not normally applicable for 1065 and 1120 returns.
  • 990
    - NY returns do not include election statements or footnotes in the electronic file.
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