Are there corporations that file Forms 1120, 1120S, or 1120-F that can not file their tax returns electronically?
The Tax Year 2008 Corporate e-file Program does not accept and process the following corporate returns. Therefore, the corporation is excluded from the electronic filing requirement under TD 9363 unless otherwise noted.
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Returns with tax periods ending prior to December 2006
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Returns covering multiple tax periods
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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.
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Prompt Assessments
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Returns with reasonable cause as related to failing to pay and/or file timely.
Note: Corporations or partnerships who meet the Final Treasury Regulation, issued in T.D. 9363criteria are still required to e-file their TY2008 return. They must send an explanation of reasonable cause as a separate letter to:
Internal Revenue Service
ARKA Monterrey Park
1973 N. Rulon White Boulevard
Mail Stop 6552 (ARKA)
Attention: AM Clerical Unit
Ogden, Utah 84404
These procedures do not apply to Form 2220 (Underpayment of Estimated Tax by Corporations) which should be filed as part of the electronic return.
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Requests for overpayments to be applied to another account.
Note: Corporations or partnerships who meet the Final Treasury Regulation, issued in T.D. 9363 criteria are still required to e-file their TY2008 return. They must send the request to apply overpayments in a separate letter to:
Internal Revenue Service
ARKA Monterrey Park
1973 N. Rulon White Boulevard
Mail Stop 6552 (ARKA)
Attention: AM Clerical Unit
Ogden, Utah 84404
The following forms cannot be filed electronically as a return at the parent level:
Corporations required to e-file subsidiary returns for the following forms must file them in XML format. Refer to " Tax Year 2008 Directions to e-file" for additional information.
1120-L Life Insurance Company
1120-PC Property and Casualty
If the forms listed below are stand-alone filings (not part of a consolidated return), they must be filed in paper since the Modernized e-File (MeF) system does not process them at this time. However, if the following forms are part of a consolidated return, they may be attached in PDF format. They should be named appropriately and attached to the top-level consolidated return.
1120-C (formerly 990-C) Farmer's Cooperative Association
1120-FSC Foreign Sales Corporations
1120-H Homeowners Association
1120-IC-DISC Interest Charge Domestic International Sales
1120-ND Nuclear Decommission Trusts
1120-REIT Real Estate Investment Trust
1120-RIC Regulated Investment Companies
1120-SF Settlement Funds
The 1120X cannot be e-filed as a stand-alone return. It can only be submitted as an attachment to an 1120 return.
