1120 federal electronic filing information
Contact information
If you have specific questions about what you can e-file or about rejections you received, contact the IRS for more information.
Internal Revenue Service
Phone
: 866-255-0654Electronic filing details
E-filing information | Details |
|---|---|
Grace period | 10 calendar days |
E-filing mandate | Corporations who have assets for $10 million or more, and who file at least 10 returns annually. These returns include income tax, excise tax, employment tax, and information returns such as Forms W-2 and 1099. |
Return types accepted | 1120, C Corporations 1120-L, Life Insurance Companies 1120-PC, Property and Casualty Insurance companies 1120-REIT, Real Estate Investment Trusts 1120-RIC, Regulated Investment Companies 1120S, S Corporations 1120-F, Foreign Corporations 1120-H, Homeowners Associations 1120-POL, Political Organizations Consolidated/Combined Short year Estimates Extension Amended Superseded |
Return types not accepted | 1120-C, Cooperative Associations 1120-SF, Settlement Funds |
Accepts returns with these conditions | Refund/credit Zero balance Balance due |
Direct deposit of refunds | Yes |
Accepted forms of payment | Electronic funds withdrawal (EFW) Electronic funds transfer (EFT) Credit card |
Signature requirements | ERO retains 8879-CORP for C, S, F, H, returns and 8879-TE or 8453-TEfor POL. PIN and esignatures are allowed. |
Supports PDF attachments | Yes |
Tax year(s) supported for e-filing | Current tax year and two prior tax years |
Special considerations | Refer toIRS Publication 4163 for detailed e-filing information for business returns. |
