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e-file 1065 returns

Record keeping for e-filed returns

You must retain this information until the end of the calendar year in which the return was filed or 9 months after a fiscal year return was filed.
  • A copy of the signed IRS e-file consent to disclosure forms for taxpayers who signed using a scanned signature form (Form 8453).
  • A copy of the electronic portion of the return that can be readily and accurately converted into an e-file transmission that the IRS can process.
  • The acknowledgment file for IRS accepted returns.
  • The acknowledgment for all extensions.
Form 8879-PE must be retained for 3 years from the due date of the return or IRS received date, whichever is later.
E-filers who originate their own returns must retain all information that a taxpayer would retain for the appropriate time period.
Providers can electronically image and store all paper records they're required to retain for IRS e-file. This includes signed signature documents as well as any supporting documents not included in the e-file. This storage system must satisfy the requirements of Revenue Procedure 97-22, Retention of Books and Records.

This article applies to:

  • Product: ONESOURCE Income Tax
  • Return type: 1040 Individual, 1120 Corporation
  • Subject: e-file, Documents
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