1041 E-file: Appendix A - Accepted Forms and Schedules
Forms and Schedules for E-file
The forms and schedules listed at the following URL are the only forms and schedules acceptable for e-file. The E-file Notes lists the number of forms allowable by the IRS.
https://www.riahelp.com/html/2020/reports/ef_forms/1041/1041_Federal_E-file_Forms.pdf
This document is kept current.
Other Documents for E-file
The following can also be e-filed:
| Forms/ Schedules |
Title | Maximum
Number Per Return |
|---|---|---|
| Statement (“STMnnn”) | Statement Records* for forms and/or schedules other than Schedule K-1 (Form 1041), in ascending numeric order | |
| Schedule K-1 (Form 1041) Statements (STM099) | If applicable, the Schedule K-1 (Form 1041) Statements must be transmitted in ascending numeric sequence and immediately follow the Schedule K-1 Record to which they correspond. | |
| Preparer Note Explanation Record | If applicable, the Preparer Note Record** must be transmitted following the Statement Record of the Form 1041. | |
| Authorization Record | 1 | |
| Payment Record | 1 | |
| Regulatory Explanation Record | If applicable, the Regulatory Explanation Record*** must be transmitted following the Election Explanation Record or Preparer Note Explanation Record. |
* Statement Records are used only when the number of data items exceeds the number that can be contained in the blank provided on the print form or schedule. Data must be provided in a separate Statement Record. A Statement Record can be required to explain certain entries on a form or schedule.
** The Preparer Note Explanation Record is to provide additional voluntary information related to the return but not required to be attached to the return.
*** The Regulatory Explanation Record can be used when the taxpayer cites a specific regulation for certain tax treatment, status, exception, or exemption when there is no official IRS form designed for that purpose.
Exclusions from E-file
The following returns are excluded from e-file:
- Delinquent returns (except returns covered by an extension of time to file which was submitted to the service center where the taxpayer would normally file a paper return).
- Returns with dollars and cents entries. Only whole dollar amounts are accepted. Round entries to whole dollars only upon output; computed percentage distributions on Schedules K-1 (Form 1041) may not balance due to this rounding.
- Returns with Powers of Attorney (POA), and the IRS does not have a POA on file. In order to e-file, the POA should be filed prior to the transmission of the electronic return.
- The POA must be submitted on paper to the IRS Center where the taxpayer would normally file a paper return. The POA must be submitted at least six (6) weeks prior to transmitting a return that includes a POA.
- Returns filed under §6020(b) of the Internal Revenue Code
- Returns with any dollar amount greater than $99,999,999
- Bankruptcy estate returns
- Returns with refund amounts equal to or greater than $10,000,000
Fiduciaries with a Fiscal Year Return, a Short Period Return ending on a month prior to December 31, or a Fiscal Year Final Return cannot e-file. However, fiduciaries with any type of Fiscal Year Return with a tax period ending on or before June 30, 2020 (January 2020 - June 2020) may e-file.
No extensions are granted/approved for Fiscal Year Returns with a tax period ending June through December 2020.
E-file/1041_ef_app_a_forms_schedules.htm/TY2020
Last Modified: 06/12/2020
Last System Build: 09/13/2021
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