About Tax History Back-End Files

Tax history back-end files are data files that include computed tax return information and identify whether balance due payments are electronically paid. Tax history back-end files do not include the tax due for amended or superseding federal 1041 returns and amended state 1041 returns. If estimate back-end files are not filed with your trust accounting system during the estimates process, the estimate data can also be included in a tax history back-end file. Accounts can be excluded from a tax history back-end file, if necessary.

A tax history back-end file is prepared and filed with your trust accounting system for each PAN that requires a tax history. Generally, the preparation process occurs after your federal and state tax returns are filed with the appropriate taxing authorities.

In the tax history back-end file, an account is coded with the federal electronic payment indicator if the federal return is e-filed or the federal balance due payment option is set to electronically remit the federal tax due. An account is coded with the state electronic payment indicator if the resident state return is e-filed or the state balance due payment option is set to electronically remit the state tax due.

Complete the following tasks to prepare, review and file tax history back-end files with your trust accounting system: