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Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

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Tax Preparation Software

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Tax Preparation Software

Tax preparation software Index A Application for enrollment, Form 23 and Form 23-EP. Tax preparation software , Form 5434. Tax preparation software Assistance (see Tax help) Associations, Corporations, associations, partnerships, and other persons that are not individuals. Tax preparation software Attorneys, Attorneys. Tax preparation software Authorization letter, Authorization for Special Appearances C CAF number, Authorization for Special Appearances Certified public accountants (CPAs), Certified public accountants (CPAs). Tax preparation software Comments, Comments and suggestions. Tax preparation software Corporations, Corporations, associations, partnerships, and other persons that are not individuals. Tax preparation software CPAs (see Certified public accountants (CPAs)) D Disbarment, Suspension and disbarment. Tax preparation software , Censure, Disbarments, and Suspensions Disreputable conduct, Incompetence and Disreputable Conduct E Enrolled actuaries, Enrolled actuaries. Tax preparation software Enrolled agent:, Enrolled agents. Tax preparation software , How Does an Individual Become Enrolled? Enrolled retirement plan agent:, Enrolled retirement plan agents. Tax preparation software F FAX copies, FAX copies. Tax preparation software Form 23 and Form 23-EP, Form 23 and Form 23-EP. Tax preparation software Form 2587, Form 2587. Tax preparation software Form 2848, Form Required, Preparation of Form — Helpful Hints, How Do I Fill Out Form 2848? Form 5434, Form 5434. Tax preparation software Free tax services, How To Get Tax Help G Glossary, Practice Before the IRS, Authorizing a Representative H Help (see Tax help) I Inactive retirement status, Inactive retirement status. Tax preparation software Inactive roster, Inactive roster. Tax preparation software Incapacity or incompetency, Incapacity or incompetency. Tax preparation software L Loss of eligibility Failure to meet requirements, Failure to meet requirements. Tax preparation software Loss of eligibility:, Loss of Eligibility M More information (see Tax help) N Non-IRS power of attorney, Non-IRS powers of attorney. Tax preparation software O Office of Professional Responsibility, Practice Before the IRS P Partnerships, Corporations, associations, partnerships, and other persons that are not individuals. Tax preparation software Power of attorney Processing and handling, Processing and Handling Representative, Dealing With the Representative Power of attorney:, What Is a Power of Attorney?, When Is a Power of Attorney Required?, Where To File a Power of Attorney, When Is a Power of Attorney Not Required?, What Happens to the Power of Attorney When Filed? Practice before the IRS, What Is Practice Before the IRS?, Who Can Practice Before the IRS?, Who Cannot Practice Before the IRS? Processing a non-IRS power of attorney, Processing a non-IRS power of attorney. Tax preparation software Protected communication Tax shelters, Communications regarding corporate tax shelters. Tax preparation software Publications (see Tax help) R Registered tax return preparers and unenrolled return preparers, Registered tax return preparers and unenrolled return preparers. Tax preparation software Representation outside the United States, Representation Outside the United States Restrictions, Restrictions Rules of practice Due diligence, Due diligence. Tax preparation software Duties, Duties Duty to advise, Duty to advise. Tax preparation software Restrictions, Restrictions Rules of practice:, What Are the Rules of Practice? S Special appearances, Authorization for Special Appearances Students. Tax preparation software , Student. Tax preparation software , Students in LITCs and the STCP. Tax preparation software Suggestions, Comments and suggestions. Tax preparation software Suspension, Suspension and disbarment. Tax preparation software , Censure, Disbarments, and Suspensions T Tax help, How To Get Tax Help Taxpayer advocate, Taxpayer Advocate Service. Tax preparation software Termination, Incapacity or incompetency. Tax preparation software TTY/TDD information, How To Get Tax Help U Unenrolled individuals Employee, Other individuals who may serve as representatives. Tax preparation software Family member, Other individuals who may serve as representatives. Tax preparation software Fiduciary, Other individuals who may serve as representatives. Tax preparation software Individual, Other individuals who may serve as representatives. Tax preparation software Officer, Other individuals who may serve as representatives. Tax preparation software Partner, Other individuals who may serve as representatives. Tax preparation software Unenrolled individuals:, Other individuals who may serve as representatives. Tax preparation software W Where to file:, Where To File a Power of Attorney Prev  Up     Home   More Online Publications
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e-file for Large Business and International (LB&I)

What's New:

A QuickAlert outlining the exact timeframes to Send Submissions or retrieve federal/state Acknowledgements will be issued in early December and the times will be posted on the MeF Status Page.
    
Please monitor the MeF Status Page for any updates.  We apologize for any inconveniences and thank you for your cooperation.

 

2014 M3 M1 Changes: The IRS will be making changes to the Schedule M-3 filing requirement for taxpayers with assets between $10M-$50M for Forms 1120, 1120-C, 1120-F, 1120S, 1065 and 1065-B. These taxpayers will be permitted to file Schedule M-1 in place of the Schedule M-3 Parts II and III.  These changes will be effective for tax years ending on December 31, 2014, and later. No changes are currently planned to the Schedule M-3 requirements for Forms 1120-L, or 1120-PC, nor for Form 1120 taxpayers filing as a mixed group.

 

The Modernized e-File Status Page provides information about the availability of the MeF system for external use. For information about the most current MeF system status, please refer to the Modernized e-File (MeF) Status Page.


Table of Contents:

Introduction

Treasury Decision (T.D.) 9363 requires corporations that have assets of $10 million or more and file at least 250 returns annually to electronically file their Forms 1120 and 1120S for tax years ending on or after December 31, 2007. This requirement extends to foreign corporations filing Form 1120-F who have tax years ending on or after December 31, 2008, have assets of $10 million or more and who file at least 250 returns annually.

Although electronic filing is required of certain corporations, many corporations voluntarily file their returns electronically.

This web site provides an overview of electronic filing and more detailed information for those corporations required to e-file. There is information for taxpayers who prepare and transmit their own income tax returns as well as for taxpayers who rely upon third party tax professionals to prepare and transmit their tax returns.


Note: Documents accessed from this page that are in pdf format contain "(pdf)" at the end of the file name. If you can't view all the pages of any pdf document, download the most recent free version of Adobe Acrobat Reader


General Information about e-file for Large and Mid-Size Corporations

IRS e-services

Regulations on Required Corporate e-filing

Contact IRS for More Information

If you do not find the electronic filing information you need in the material provided on this web site, IRS provides e-mail addresses where interested parties can submit questions concerning e-file requirements.

  • Corporate taxpayers (Forms 1120, 1120S, 1120-F) may contact the e-help Desk at 1-866-255-0654.
  • Partnerships (Forms 1065, 1065-B) can find further e-file information for partnerships using the MeF platform on IRS.gov at Modernized e-File (MeF) for Partnerships  or they may contact the e-help Desk at 1-866-255-0654.
  • Tax-exempt organizations can find further e-file information on IRS.gov at e-file for Charities and Non-Profits.
  • Taxpayers with account or tax law questions may call 1-800-829-4933.
  • Tax practitioners with account or tax law questions may call 1-800-829-8374.
  • Software developers and vendors may contact the e-help Desk at 1-866-255-0654 with questions about e-filing.
Page Last Reviewed or Updated: 03-Feb-2014

The Tax Preparation Software

Tax preparation software Publication 547 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. Tax preparation software Tax questions. Tax preparation software Useful Items - You may want to see: What's New Section C of Form 4684 for Ponzi-type investment schemes. Tax preparation software  Section C of Form 4684 is new for 2013. Tax preparation software You must complete Section C if you are claiming a theft loss deduction due to a Ponzi-type investment scheme and are using Revenue Procedure 2009-20, as modified by Revenue Procedure 2011-58. Tax preparation software Section C of Form 4684 replaces Appendix A in Revenue Procedure 2009-20. Tax preparation software You do not need to complete Appendix A. Tax preparation software For details, see Losses from Ponzi-type investment schemes , later. Tax preparation software Reminders Future developments. Tax preparation software   For the latest information about developments related to Publication 547, such as legislation enacted after it was published, go to www. Tax preparation software irs. Tax preparation software gov/pub547. Tax preparation software Photographs of missing children. Tax preparation software  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Tax preparation software Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Tax preparation software You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Tax preparation software Introduction This publication explains the tax treatment of casualties, thefts, and losses on deposits. Tax preparation software A casualty occurs when your property is damaged as a result of a disaster such as a storm, fire, car accident, or similar event. Tax preparation software A theft occurs when someone steals your property. Tax preparation software A loss on deposits occurs when your financial institution becomes insolvent or bankrupt. Tax preparation software This publication discusses the following topics. Tax preparation software Definitions of a casualty, theft, and loss on deposits. Tax preparation software How to figure the amount of your gain or loss. Tax preparation software How to treat insurance and other reimbursements you receive. Tax preparation software The deduction limits. Tax preparation software When and how to report a casualty or theft. Tax preparation software The special rules for disaster area losses. Tax preparation software Forms to file. Tax preparation software   Generally, when you have a casualty or theft, you have to file Form 4684. Tax preparation software You may also have to file one or more of the following forms. Tax preparation software Schedule A (Form 1040). Tax preparation software Form 1040NR, Schedule A (for nonresident aliens). Tax preparation software Schedule D. Tax preparation software Form 4797. Tax preparation software For details on which form to use, see How To Report Gains and Losses , later. Tax preparation software Condemnations. Tax preparation software   For information on condemnations of property, see Involuntary Conversions in chapter 1 of Publication 544, Sales and Other Dispositions of Assets. Tax preparation software Workbooks for casualties and thefts. Tax preparation software   Publication 584, Casualty, Disaster, and Theft Loss Workbook (Personal-Use Property), is available to help you make a list of your stolen or damaged personal-use property and figure your loss. Tax preparation software It includes schedules to help you figure the loss on your home and its contents, and your motor vehicles. Tax preparation software   Publication 584-B, Business Casualty, Disaster, and Theft Loss Workbook, is available to help you make a list of your stolen or damaged business or income-producing property and figure your loss. Tax preparation software Comments and suggestions. Tax preparation software   We welcome your comments about this publication and your suggestions for future editions. Tax preparation software   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Tax preparation software NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Tax preparation software Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Tax preparation software   You can send your comments from www. Tax preparation software irs. Tax preparation software gov/formspubs/. Tax preparation software Click on “More Information” and then on “Comment on Tax Forms and Publications”. Tax preparation software   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Tax preparation software Ordering forms and publications. Tax preparation software   Visit www. Tax preparation software irs. Tax preparation software gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Tax preparation software Internal Revenue Service 1201 N. Tax preparation software Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Tax preparation software   If you have a tax question, check the information available on IRS. Tax preparation software gov or call 1-800-829-1040. Tax preparation software We cannot answer tax questions sent to either of the above addresses. Tax preparation software Useful Items - You may want to see: Publication 523 Selling Your Home 525 Taxable and Nontaxable Income 550 Investment Income and Expenses 551 Basis of Assets 584 Casualty, Disaster, and Theft Loss Workbook (Personal-Use Property) 584-B Business Casualty, Disaster, and   Theft Loss Workbook Form (and Instructions) Schedule A (Form 1040) Itemized Deductions Form 1040NR, Schedule A Itemized Deductions (for nonresident aliens) Schedule D (Form 1040) Capital Gains and Losses 4684 Casualties and Thefts 4797 Sales of Business Property See How To Get Tax Help near the end of this publication for information about getting publications and forms. Tax preparation software Prev  Up  Next   Home   More Online Publications