1120 E-file: Appendix A: Accepted Forms and Schedules
Thomson Reuters accepts for e-file the following approved forms and schedules for Forms 1120/1120S/1120-F. The table lists the form names and the maximum number of forms that can be submitted with each return.
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/2021/reports/ef_forms/1120/1120_Federal_E-file_Forms.pdf
This document is kept current.
Exclusions from E-file
The return types listed below cannot e-filed as standalone returns at the parent level. For corporations required to e-file that include these return types as subsidiary returns, the e-file for these corporations must include these return types in XML format.
| Return Type |
Description |
|---|---|
| 1120-L | Life Insurance |
| 1120-PC |
Property and Casualty |
See the 1120 Insurance Return Guide for more information.
If any of the forms listed below are to be filed as stand-alone returns (that is, not part of a consolidated return), they must be filed on paper since they are not currently processed on the MeF system. However, if any of the following forms are part of a consolidated return, they can be attached in PDF format. They should be named appropriately and attached to the top-level consolidated return.
| Return Type |
Description |
|---|---|
| 1120-C | Farmer’s Cooperative Association |
| 1120-FSC |
Foreign Sales Corporation |
| 1120-H | Homeowners Association |
| 1120-IC DISC |
Interest Charge Domestic International Sales Corporation |
| 1120-ND |
Nuclear Decommission Trusts |
| 1120-REIT |
Real Estate Investment Trust |
| 1120-RIC | Regulated Investment Companies |
| 1120-SF |
Settlement Funds |
Forms 1120-C through 1120-IC-DISC (listed above) are only required to be e-filed if they are part of a consolidated return filing. If these forms are part of a consolidated return, they should be included in PDF format, named appropriately, and attached to the top-return level. Otherwise, they must be filed on paper since MeF does not process them at this time.
Form 1120X cannot be filed as a stand-alone return. It can only be submitted as an attachment to a Form 1120 return.
| Return Type |
Description |
|---|---|
| 1120-X | Amended Corporate Return |
Exclusions to E-file
Returns and extensions with these conditions cannot be e-filed.
Forms 1120/1120S/1120-F
- Returns covering multiple tax periods
- Bank Holding Company Tax Act - Election to make installment payments for a portion of the total tax attributable to the Bank Holding Company Tax Act
- Prompt Assessments
Form 7004 Exclusions
- Name change applications
- Requests for refunds
- Applications requesting extension due to change in accounting period unless prior approval has been applied for from IRS or certain conditions have been met. See Publication 538, Accounting Periods and Methods.
- Applications with Net Operating Loss Carryback - Form 1138 should be sent separately, not with the application
- Applications attaching a Power of Attorney (POA). POA should be sent separately, not with the application
- Early filed returns (filed before end of tax period)
- Filing short period extension due to termination of 1120S status
- Extensions for the following forms:
- Form 706-GS(D)
- Form 8612
- Form 8613
- Form 8725
- Form 8831
- Form 8876
E-file/1120_ef_app_a_forms_schedules.htm/TY2021
Last Modified: 03/20/2020
Last System Build: 08/30/2022
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