Supported entities and years for e-filing

Electronic files are not accepted during IRS maintenance downtimes. Refer to the IRS Modernized e-File (MeF) Status Page for maintenance downtimes.

1040

The current year and 2 previous years of returns for regular, superseded, or amended electronic returns. For the
2025
tax year, you can e-file
2025
,
2024
, and
2023
tax year returns. Returns for tax years
2022
and prior need to be filed on paper.
note
You can e-file most state returns separate from the federal return, except for tax years
2022
and earlier. The deadline for submitting state electronic files is within 3 calendar years.

1120

The current year and 2 previous years of returns for regular, superseded, or amended electronic returns. For the
2025
tax year, you can e-file
2025
,
2024
, and
2023
tax year returns. Returns for tax years
2022
and prior need to be filed on paper.

1065

The current year and 2 previous years of returns for regular, superseded, or amended electronic returns. For the
2025
tax year, you can e-file
2025
,
2024
, and
2023
tax year returns. Returns for tax years
2022
and prior need to be filed on paper.

1041

The current year and 2 previous years of returns for regular, superseded, or amended electronic returns. For the
2025
tax year, you can e-file
2025
,
2024
, and
2023
tax year returns. Returns for tax years
2022
and prior need to be filed on paper.

990, 990-PF, 990-EZ, and 990-N

The current year and 2 previous years of returns. For the
2025
tax year, you can e-file
2025
,
2024
, and
2023
tax year returns. Returns for tax years
2022
and prior need to be filed on paper.

FinCEN form 114 (FBAR)

To file FinCEN Form 114 for years prior to 2013, you must use the BSA E-Filing System. For tax year 2013 and future years, FinCEN Form 114 can be electronically filed using the application for that year.

5500

Starting January 1,
2026
, only UltraTax CS
2025
,
2024
, and
2023
are available for e-file. If you need to file a return for 2009 through
2022
, use UltraTax CS
2025
to prepare and e-file the return.
There is no cut-off for e-filing prior year returns. The DOL will accept the current year and 2 prior year plans on their respective forms. For returns 3 years or older, you'll need to file on the current year form.

706 and 709

The IRS doesn't support electronic filing for 706 and 709 returns.

2290

The current year and 2 previous years of returns are available.
note
  • 2025
    UltraTax CS supports 2290 electronic files for the
    2025
    and
    2026
    tax periods.
  • You can't process 2290 returns for tax periods prior to 2016.

error-icon

Triva isn't available right now.

Check out the support page for our phone number and hours

error-close