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e-File

Submit e-file requests

Each year, the IRS and state taxing authorities certify Thomson Reuters for e-file. Wait until Thomson Reuters is certified before you submit an e-file request. The Forms and Electronic Filing Status document is updated throughout the filing season and lists the federal and state e-file statuses for the tax year. You can find the document in
Help
 in
Forms and E-File status
.

Submit an e-file request

An e-file request for any return type can be submitted at any time starting with the certification date until the IRS stops accepting E-Filed returns for the tax year (typically current year plus 2 prior years is accepted by the IRS).
The following list includes tax year information for certain types of e-file requests:
  • E-file requests for accounts that require dual processing must be submitted separately. For accounts that require dual return processing, separate e-filing data records are saved for each return type, and the returns must be filed as individual requests. Either return can be submitted first. However, an e-filing Acknowledgement from the 1st request must be received before submitting the request to e-file the 2nd return. Form 990-T and Form 4720 can be E-Filed in the same 990 or 990-PF request.
  • E-file requests can be submitted for federal Form 5227, including accounts with both a 1041 and 5227 filing requirement. For accounts with both a 1041 and 5227 filing requirement, separate e-filing data records are saved for each return type, and the returns must be filed as individual requests. Either return can be submitted first. However, an e-filing Acknowledgement from the 1st request must be received before submitting the request to e-file the 2nd return.
  • E-file requests can be submitted for situs and non-situs state California Form 199 returns. California requires Form 199 to be E-Filed and requires a copy of the federal 990, 990-EZ or 990-PF return. ONESOURCE Trust Tax recommends waiting until after the federal 990, 990-EZ or 990-PF return is E-Filed and accepted before e-filing the California Form 199 return.
You can start the e-file submission process using any of the following:
  • The
    Returns qualified for EF and enrolled in EFTPS
     register: ONESOURCE Trust Tax recommends reviewing this register before submitting an e-file request to ensure that the returns you want to submit for e-file are included in the register.
  • An account register.
  • An account register in a SuperBank association.
  • The account binder.
note
You can't free an e-file request after it is submitted.
To submit an e-file request:
  1. Access the File Electronically page.
    • From a register, select the accounts you want to submit for e-file. To select one or more accounts, mark the checkbox in the 2nd column on the left. Don’t mark any checkboxes if you want to process all accounts in the register. Select the
      File Electronically
       subtopic.
    • From the account binder, select
      Account
      , then
      File Electronically
      .
  2. Ensure
    Tax Return
     is selected in the
    Request
     dropdown list.
  3. Mark the
    Return Type
     checkbox that applies to your e-file request. You can select
    1041
    ,
    990
     or
    5227
    . Marking a return type checkbox makes the other return type checkboxes not available for selection.
  4. Mark the
    Request Option
     checkboxes that correspond to the jurisdictions you want to include in your e-file request. You can mark the
    Federal
    ,
    Situs State
     and
    Non-Situs State
     checkboxes individually or in any combination.
    note
    • At least 1
      Request Option
       checkbox must be selected. Otherwise, you will receive the "You must select a Request Option to file" message when you attempt to submit your e-file request.
    • Alabama, Arkansas, Arizona, District of Columbia and Mississippi returns are not accepted by the state taxing authority until after the federal return is accepted by the IRS. For these states, submitting a combined federal and state or state e-file request before the federal return is accepted by the IRS will generate the "State requires Federal to be Accepted before submission" error in the
      States returns that need attention
       register. If you receive this error, you are not required to reprocess the return. Rather, wait until after the federal return is accepted by the IRS before re-submitting the request to e-file the state return.
    • For a state 5227 e-file request, selecting the
      Situs State
       checkbox will complete the e-file request only if the situs state is Massachusetts or New Jersey.
  5. If your e-file request will include federal 990 return types, select the forms to include your request from the
    990 Tax Return Type
     grid. You can right-click within the grid, then select
    Select All
     to select all the available forms, or you can individually mark the checkbox for each form.
    Select at least 1 checkbox in the grid or a warning message, which indicates you must select a 990 tax return type, will display when you select
    Process
    .
  6. If your e-file request will include Iowa or Wisconsin resident state returns, select the state forms to include in your request from the
    Additional Situs State Forms
     grid. Don’t select any forms in the grid if Iowa or Wisconsin is not the situs state.
  7. If your e-file request will include nonresident state returns, select the states to include in your request from the
    Non Situs States
     grid. For a nonresident 5227 e-file request, you can mark the check for any state but only a Massachusetts, New Jersey, or Pennsylvania selection will complete the request.
  8. If your e-file request will include Iowa or Wisconsin nonresident state returns, select the state forms to include in your request from the
    Additional Non Situs State Forms
     grid. Don’t select any forms in the grid if Iowa or Wisconsin is not the situs state.
  9. Mark the
    Bypass message: "The EIN has changed since the return was processed"
     checkbox if you want to generate the e-filing data even though the "The EIN has changed since the return was processed" message was generated.
  10. Select
    Process
    .
    note
    If Iowa or Wisconsin is not the situs state, then a message indicating that at least 1 Iowa or Wisconsin form must be selected, may display. Select
    Cancel
     to close the message and continue with e-filing. If you select OK, the e-file request won’t be submitted.
  11. Select
    OK
     when the message asking whether you want to submit the accounts you selected for electronic filing displays.
  12. Select
    OK
     when the message stating that the information was sent for validation and submission displays.
ONESOURCE Trust Tax reviews the e-filing data for errors that would prevent the returns from being e-filed. If a return is submitted for e-file, the version of the tax return print file associated with the data that is being e-filed is frozen and the e-file indicator displays in front of the tax return print file. The e-file indicator indicates the return types the print file was frozen for with the following:
E-file indicator
Return types the print file was frozen for
EF
Federal return
ES
State return
EF and ES
Federal and state return
EP
Electronic payment
If a return is not submitted for e-file, the account is listed in the grid under the
Request Errors
 collapsible section on the Request Status and History page. The reason the return was not submitted is displayed in the
Error
 column.

About data transmissions

ONESOURCE Trust Tax transmits e-file submissions for federal 1041 and 5227 returns starting typically in mid- February and continues to transmit returns until the IRS stops accepting e-filed returns for the specific tax year. 990 return types are typically transmitted from mid-February through April of the following year. The Officer and ERO PIN are inserted as an alternate signature as part of the e-filing data for each Form 990, 990-EZ, 990-PF, 990-T or 4720.
After an e-file request is submitted, ONESOURCE Trust Tax retrieves the return data for the returns included in the request. Federal and state returns are filed through the MeF platform. They are immediately transmitted to the IRS and can't be freed. The IRS makes the state return available to the taxing authority.
Use the following registers to monitor the transmission process:
  • Returns waiting for IRS acknowledgment
    : Lists accounts with federal 1041, 5227, or 990 return types that were transmitted to and are waiting for acknowledgment from the IRS. Accounts are included in this register until ONESOURCE Trust Tax receives and processes the Acknowledgment file from the IRS.
  • State returns waiting for acknowledgment
    : Lists accounts with state returns that were transmitted to and are waiting for acknowledgment from the state taxing authority. The
    EF status
     column shows the state EFile status. For state returns, an e-file status of
    Not considered
     indicates that the state doesn’t allow e-filing, your state e-file options were not set, or a previous print file was deleted, and the print file included the state EFile record.
To view the accounts for a particular state, apply a filter. Select the filter bar for the
Fed/State
 column, select the state from the dropdown list, select Filter then select
Apply All Filters
.

About acknowledgment files

Each data transmission to a taxing authority is acknowledged by the taxing authority transmitting an electronic Acknowledgment file back to ONESOURCE Trust Tax. The Acknowledgment file identifies the returns that were accepted or rejected for e-file by the taxing authority. ONESOURCE Trust Tax expects to receive the Acknowledgment file from the IRS within 2 business days of when your data was transmitted to the IRS. Reject codes are included in the Acknowledgment files sent from each taxing authority.
After ONESOURCE Trust Tax processes the Acknowledgment file, the e-file status for each transmitted return is updated to show if the return was accepted or rejected. If you are a ONESOURCE Trust Tax Tools user and you marked the
Set this status when Electronically Filed
 checkbox when setting up an account status and a state status, then the status and its associated milestone are set automatically for accepted returns.
Accounts that had federal e-filing data transmitted to the IRS are moved from the
Returns waiting for IRS acknowledgment
 register to the
Returns accepted by the IRS
 or the
returns rejected by IRS
 register. Accounts that had state e-filing data transmitted to the state taxing authority are moved from the
State returns waiting for acknowledgment
 register to the
State returns accepted
 or
State returns rejected for Electronic Filing
 register.
At the time the federal or state return is rejected, the e-file indicator for the tax return print file is removed, and the print file is no longer frozen. For federal returns, the
Federal tax return filing status
 field in the computed amounts is set to
Not filed
. You can review the value for this field using the
Fed Retn Filing
 column in the
Balance Due Payment Summary to be submitted
 register. To include the field in custom registers, add the
Federal tax return filing status
 field in the
Tax Compute Audit Information
 category on the Register Properties page. To work with rejected returns, see 
Work with rejected returns
.

About filing-related forms

ONESOURCE Trust Tax generates signature authorization forms (signature documents) that are required by the IRS and many states. For federal 1041 returns, ONESOURCE Trust Tax generates Form 8948 when the return has one or more conditions that disqualify it from e-file, or you are a specified tax return preparer and need to explain why a return is being paper-filed.
About Federal and State Signature Documents
Completed signature documents for returns that qualify for e-file are included in the Miscellaneous section of the tax return print file. You are required by the taxing authority to retain the completed and signed signature document for a certain period. Mailing the form is not required unless requested by the taxing authority.
The contents of a signature document depend on the return type and the requirements of the taxing authority. Many states don’t require state-specific signature documents because the taxing authority accepts the IRS' signature document.
Fiduciary digitized signatures and ERO digitized signatures are available for all signature documents. The
Suppress use of fiduciary digitized signature on Form 8879-F
 and/or
Suppress use of ERO digitized signature on Form 8879-F
 Fiduciary Info options determine whether the signatures are printed or suppressed.
About IRS Form 8948
Form 8948 applies to Form 1041. ONESOURCE Trust Tax generates Form 8948 when:
  • The reason for not e-filing is selected for the
    Reason for not filing electronically
     Electronic Filing option. Form 8948 can be generated even if the
    Consider 1041 returns for electronic filing qualification
     option is set to
    No
    .
  • An e-filing reject diagnostic exists for an account. An e-filing reject diagnostic is always generated when the
    Exclude from Federal Electronic Filing
     checkbox is marked on the Admin Controls page and the tax return is processed.
  • A 1041 return is rejected by the IRS. Form 8948 is generated as part of the IRS Reject Report available from the
    IRS reports for filing rejected returns on paper
     register. Box 4 is automatically marked on Form 8948 and the
    Reject code
     and
    Number of attempts
     are completed.
In the account binder, you can access Form 8948 on the Documents page. Select
Expand
 for the tax year, then select Expand for the
Document: E-Filing reports for filing rejected returns on paper
 category. Select the document link in the
Recipient
 column to open the document in Adobe Acrobat Reader. If the File Download screen displays, select
Open
.

This article applies to:

  • PRODUCT: ONESOURCE Trust Tax
  • Subject: e-file