How can a corporation submit omitted documents after the return has been e-filed?
A25. Once a tax return has been e-filed it is considered the return of record, and documents that were not attached when the return was e-filed can not be considered as part of the return. There is no process to associate forgotten or missed documents with an electronic return. If a taxpayer feels that the missed or forgotten items are material enough to warrant sending to the IRS, then an amended return should be filed. Amended returns filed prior to January 8, 2007 will need to be filed following the existing paper process. Beginning January 8, 2007, taxpayers may use Modernized e-File (MeF) to amend returns for tax years ending on or after December 31, 2005. Note that there is an exception for corporations that e-filed and want to associate international forms with an electronic return. If they used the Paper or PDF Option procedures in the Tax Year 2005 Directions for Corporations Required to e-File, they may send a paper copy of the omitted forms within the 20 day time period and
A24. Once a tax return has been e-filed it is considered the return of record, and documents that were not attached when the return was e-filed can not be considered as part of the return. There is no process to associate forgotten or missed documents with an electronic return. If a taxpayer feels that the missed or forgotten items are material enough to warrant sending to the IRS, then an amended return should be filed. Amended returns filed prior to January 8, 2007 will need to be filed following the existing paper process. Beginning January 8, 2007, taxpayers may use Modernized e-File (MeF) to amend returns for tax years ending on or after December 31, 2005. Q25. I used Form 8453-T to submit some forms that I erroneously forgot to include a part of my e-filed return.
A14. Once a tax return has been e-filed, it is considered the return of record. Documents that were not attached when the return was e-filed cannot be considered as part of the return. There is no process to associate forgotten or missed documents with an electronic return. If a taxpayer feels that the missed or forgotten items are material enough to warrant sending to the IRS, then an amended return should be filed. As of January 8, 2007, taxpayers may use Modernized e-File (MeF) to amend returns for tax years ending on or after December 31, 2006. Q15. I used Form 8453-T to submit some forms that I erroneously forgot to include as part of my e-filed return.
