1120 federal electronic filing information

Contact information

If you have specific questions about what you can e-file or about rejections you received, contact the IRS for more information.
Internal Revenue Service
Phone
: 866-255-0654

Electronic filing details

E-filing information
Details
Grace period
10 calendar days
E-filing mandate
Corporations who have assets for $10 million or more, and who file at least 10 returns annually. These returns include income tax, excise tax, employment tax, and information returns such as Forms W-2 and 1099.
Return types accepted
1120, C Corporations
1120S, S Corporations
1120-F, Foreign Corporations
1120-H, Homeowners Associations
1120-POL, Political Organizations
Consolidated/Combined
Short year
Estimates
Extension
Amended
Superseded
Return types not accepted
1120-C, Cooperative Associations
1120-REIT, Real Estate Investment Trusts
1120-PC, Property and Casualty Insurance companies
1120-SF, Settlement Funds
Accepts returns with these conditions
Refund/credit
Zero balance
Balance due
Direct deposit of refunds
No
Accepted forms of payment
Electronic funds withdrawal (EFW)
Electronic funds transfer (EFT)
Credit card
Signature requirements
ERO retains 8879-CORP for C, S, F, H, returns and 8879-TE or 8453-TEfor POL. PIN and esignatures are allowed.
Supports PDF attachments
Yes
Tax year(s) supported for e-filing
Current tax year and two prior tax years
Special considerations
Refer to IRS Publication 4163 for detailed e-filing information for business returns.
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