Business Returns 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-file
• 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
• Valid Reasons for Forms 1120/1120-F Short Period Returns
• Valid Reasons for Form 1120S Short Period Returns
• Setting Up Short Year Returns in the Tax Application
• Business Returns E-file: Special Return Types: Superseding and Amended Returns

Attachments to the Return

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

Elections

• Business Returns E-file: Elections - General Guidelines
• Business Returns E-file: Examples of Election Formats
• E-file Tax Elections
• Predefined Elections
• Account-defined Elections
• Preparer-defined Elections

Aggregating XML Files

• Types of Aggregation
• Business Returns E-file: Aggregating International Forms from Returns Created with Third Party Software
• Business Returns E-file: Aggregating Forms from International Member Returns
• Create International Forms And Designate International Member Return
• Create XIT File in a Corporate Top Consolidation Return
• Download International XIT File
• Complete E-file: Top Consolidation Return
• Business Returns E-file: Completing the Aggregated Partnership Return
• Business Returns E-file: Aggregating Partnership K-1s

Steps to E-File A Return

• Business Returns E-file: Steps to E-filing a Return
• Business Returns E-file: Enabling E-file
• Business Returns E-file: Signature Authorization
• Business Returns E-file: Attachments
• International Form Attachments
• Business Returns E-file: Additional Information
• Business Returns E-file: Error Checking
• Business Returns E-file: Creating the E-file
• Business Returns E-file: Viewing and Sending Qualified Returns and Extensions
• Business Returns E-file: Viewing Status of Returns and Extensions

Validations

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

Reviewing an E-file Return

• Opening the E-file Viewer
• Reviewing with Internet Explorer or a Text Editor
• Reviewing with Adobe Reader
• Using the Adobe Reader

Transmissions and Acknowledgments

• Transmissions
• Acknowledgments
• Transmission Perfection Period For Rejected Returns

E-Filing for State Returns

• Business Returns E-file: State Returns

Appendices

• Business Returns E-file: Appendix A: Accepted Forms and Schedules
• Business Returns E-file: Appendix B: E-file Terminology

 

 

 

E-file/toc_oit_ef.htm/TY2021

Last Modified: 06/14/2021

Last System Build: 08/30/2022

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