1065 E-file

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Introduction

• MeF System Capabilities
• Returns and Extensions Supported by MeF
• Authorization to Participate in the E-file Program
• Additional Forms
• IRS Supplements to this Guide
• Communicating with the IRS

Rules for E- File

• Mandatory E-filing
• Business Name Control
• Address Changes
• Foreign Addresses
• Signing the E-file
• Refunds and Payments
• Record Keeping and Documentation Requirements

Directions for Taxpayers

• Forms Allowed as PDF Attachments
• Information Available Upon Request – Transactional Detail Format

Special Return Types

• Short Period Returns
• Setting up Short Year Return in Tax Application
• Superseding and Amended Returns

Attachments to the Return

• XML Documents
• General Dependency
• PDF Attachments
• Using the System

Elections

• General Guidelines
• Examples of Election Formats
• E-file Tax Elections
• Predefined Elections
• Account-Defined Elections
• Preparer-Defined Elections

Aggregating XML Files

• Types of Aggregation
• Aggregating International Forms from Returns Created with Third Party Software
• Aggregating Forms from International Member Returns
• Creating International Forms and Designate International Member Return
• Creating XIT File in a Corporate Top Consolidation Return
• Downloading International XIT File
• Completing E-file: Top Consolidation Return
• Completing the Aggregated Partnership Return
• Aggregating Partnership K-1s
• Downloading XML Files

Steps to E-File A Return

• Steps to E-file Returns
• Enabling E-file
• Signature Authorization
• Attachments
• International
• Entering Additional Information
• Checking for Errors
• Creating the E-file
• Reviewing the Status of the XML File
• Reviewing the History of the E-file Creation and Submission
• Transmitting E-files
• Checking the E-file Status

Validations

• Business Rule Validation
• Schema Validation
• Correcting Validation Errors with GoTo Functionality

Reviewing an E-file Return

• Downloading the XML File for Review
• Reviewing with the E-file Viewer

Transmissions and Acknowledgments

• Transmissions
• Acknowledgments
• Transmission Perfection Period For Rejected Returns and Extensions

E-Filing for State Returns

• State Returns

Appendices

• Appendix A: Accepted Forms and Schedules for E-file
• Appendix B: E-file Terminology
• Appendix C: FAQs

 

 

 

E-file/toc_1065_ef.htm/TY2021

Last Modified: 08/30/2022

Last System Build: 08/30/2022

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