E-file footnotes and election statements
Review the table to view General Footnotes and Election Statements that accompany the electronically filed return.
Entity | General footnote | Election statement |
|---|---|---|
1040 | Yes | Yes |
1120 | Yes | Yes |
1065 | Yes | Yes |
1041 | Yes | Yes |
5500 | No | No |
990 | Yes | Yes |
990 PF | Yes | Yes |
2290 | Yes | N/A |
It is per IRS e-filing specifications that 5500 returns cannot include the general footnote and election statements in the e-file. In addition, any custom election statements included in the return will be included in the electronic file.
States
vary on whether footnotes or election statements are included in the electronic file.- 1040- For details, review 1040 - State ELF: States which allow for explanatory notes within the electronic file.
- 1041- MA returns do not include any federal attachment, election statements, or general footnotes. MN returns contain an attachment of all federal information to the state. WI includes a PDF copy of the federal forms in the state e-file. This includes required statements and general footnotes, but not elections.
- 1065 and 1120- The Federal Attachment to the state return will contain information on election statements. Footnotes are not normally applicable for 1065 and 1120 returns.
- 990- NY returns do not include election statements or footnotes in the electronic file.
