If the corporation is required to file their Form 1120, 1120S, or 1120-F under TD 9363, are they also required to e-file their extension and employment tax returns?
A8. No, the requirement to e-file under TD 9363 applies to Forms 1120, 1120S, or 1120-F. Forms 7004 and the 94X family are not required to be e-filed. Q9. We officially amended our certificate of incorporation to reflect a new corporate name and were intending to notify IRS by checking the box on the face of the tax return. Can we file the corporation’s tax return on paper because the e-file system does not accept name changes? A9. No, in January 2007, the Modernized e-File system was enhanced to accept name change returns. Taxpayers with a name change that are otherwise required to e-file must file electronically unless they have received an approved waiver. Q10. Prior versions of Publication 4163 and Publication 4164 indicated that Name Change Returns were excluded from electronic filing. Does that mean that a taxpayer covered by the electronic filing mandate that officially changed their name and intended to notify the IRS by checking the box on the face of the Form 1120, 1120S, or
Related Questions
- If the corporation is required to file their Form 1120, 1120S, or 1120-F under TD 9363, are they also required to e-file their extension and employment tax returns?
- If the corporation is required to file their Form 1120, 1120S, or 1120-F under TD 9363, are they also required to e-file any amended or superseding tax returns?
- If the corporation is required to file their Form 1120, 1120S, or 1120-F under TD 9363, are they also required to e-file any short-period tax returns?
