1120 State E-file: Federal Attachment Requirements

Most e-filed state business tax returns must have a federal return attachment. Each state has potentially differing standards as to what is required and/or acceptable for this requirement.

The following are the three types of federal return attachments that states might be required to accompany an e-filed state business tax return:

Federal return in XML format.
Proforma federal return in XML format (1120 only)
Federal return as a PDF (Acrobat) attachment

Federal Return in XML Format The IRS has developed full e-filing capabilities (in XML format) for the following business return-types: 1065, 1120, 1120S, and 1120-F. As such, state returns which are filed as one of these types AND have a filing status as either a single entity or a top consolidation might be required to include an XML copy of the federal return.

“Proforma” Federal Return in XML Format Corporate entities filing as a member of a consolidated federal Form 1120, but having a separate entity state filing requirement, would include a “proforma” federal return with their state filing. This federal return is created using the consolidated member's separate company tax numbers, and results in an XML copy of the basic federal return computed on that basis.

Federal Return as a PDF Attachment This type of federal return attachment is available in cases where an XML copy of the federal return does not exist. Federal filers of return-types outside of the basic set comprising 1065, 1120, 1120S and 1120-F might be required to attach the federal return filing as a PDF attachment.

E-file/1120_ef_state_2.htm/TY2020

Last Modified: 03/20/2020

Last System Build: 09/13/2021