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If a corporation files a short period or final year return and the tax period ends on November 30, 2005 are they required to e-file?

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If a corporation files a short period or final year return and the tax period ends on November 30, 2005 are they required to e-file?

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A3. No, the regulations apply only to corporations that file Forms 1120 and 1120S and have tax periods ending on or after December 31, 2005 so the corporation is not required to e-file their return.

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