Form 1120, 1120F, and 1120S e-file features and limitations (2013)
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1 Form 1120, 1120F, and 1120S e-file features and limitations (2013) These are the features and limitations for e-filing 2013 Form 1120, 1120F, and 1120S returns. Forms included in an e-file (if included in the return): F 1125-A S 1125-E Sch B (1120) Sch D (1120) Sch G (1120) R 8882 Sch H (1120) Sch M-3 (1120) Sch N (1120) Sch O (1120) Sch PH (1120) A 8902 Sch H (1120-F) Sch I (1120-F) Sch M-3 (1120-F) 4684 page Sch P (1120-F) 4684 page Sch S (1120-F) Sch V (1120-F) Sch D (1120S) Sch K1 (1120S) Sch J (5471) Sch M-3 (1120S) Sch M (5471) Sch UTP (1120) Sch O (5471) A Sch A (5713) Sch B (5713) Sch C (5713) Sch F (1040) Sch I (1118) Sch J (1118) Sch K (1118) Sch M (8858) T (Timber)
2 Forms not included in an e-file that will not prevent an e-file from being created: 8453-C 8453-I 8453-S 8878-A 8879-C 8879-I 8879-S Asset Entry Forms that will prevent an e-file from being created if included in the return: 1120-L (as Subsidiary) 1120-PC (as Subsidiary) Sch M-3 (1120-L) (as Subsidiary) Sch M-3 (1120-PC) (as Subsidiary) 8865 w/other 851 Sch K-1 (8865) Sch O (8865) Sch P (8865) Exclusions From E-File This year's MeF Program does not accept or process certain Corporate returns. Therefore, the corporation is excluded from the electronic filing requirement under Temporary Treasury Regulation Section T unless otherwise noted. These returns include: Returns with tax periods ending prior to December 2011 Returns covering multiple tax periods 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 Prompt Assessments Requests for overpayments to be applied to another account
3 California BEeF e-file features and limitations (2013) These are the features and limitations for e-filing 2013 California BEeF (Business Entities e-file) returns. Forms included in an e-file (if included in the return): CA 100 CA FTB-3805Z CA 100S CA FTB-3806 CA Sch K1 (100S) CA FTB-3807 CA Sch QS (100S) CA FTB-3808 CA Sch B, C (100S) CA FTB-3809 CA Sch D (100S) CA FTB-3832 CA Sch H (100S) CA FTB-3834 CA 100-WE CA FTB-3885 CA Sch H (100) CA FTB-3885L CA Sch P (100/109) CA FTB-3885P CA Sch R CA Sch D-1 CA FTB-3501 CA 565 CA FTB-3523 CA Sch D (565) CA FTB-3527 CA Sch K1 (565) CA FTB-3540 CA 568 CA FTB-3548 CA Sch D (568) CA FTB-3586 (100) CA Sch EO (568) CA FTB-3801 CA Sch K1 (568) CA FTB-3801-CR CA FTB-5805F CA FTB-3805E CA FTB-5806 CA FTB-3805Q CA WHWKST Forms not included in an e-file that will not prevent an e-file from being created: CA E-File Info Bus FTB 3586, Payment Voucher for Corp e-filed Returns FTB 3587, Payment Voucher for LP, LLP, and REMIC e-filed Returns FTB 3588, Voucher for LLC e-filed Returns FTB 8453-C, California e-file Return Authorization for Corporations FTB 8453-P, California e-file Return Authorization for Partnerships FTB 8453-LLC, California e-file Return Authorization for Limited Liability Companies
4 Forms that will prevent an e-file from being created if included in the return: Fiduciary returns (Form 541) Bankruptcy returns Any condition or requirement not supported by software, which requires the submission of a paper form or other document Exempt returns (Form 109 or 199)
5 Michigan CIT e-file features and limitations (2013) These are the features and limitations for e-filing 2013 Michigan Corporate Income Tax (CIT) returns. Forms included in an e-file (if included in the return): MI 4891 Corporate Income Tax Annual Return MI 4893 Corporate Income Tax Small Business Alt. Credit MI 4894 Corporate Income Tax Schedule of Shareholders/Officers MI 4896 Corporate I.T. Unitary Business Affiliates Ex. MI 4897 Corporate I.T. Data on Unitary Business Group Members MI 4898 Corporate I.T. Non-Unitary Relationships Flow-Through MI 4899 Corporate I.T. Penalty/Interest Comp. MI 4900 Corporate I.T. Unitary Flow-Through Entities MI Corporate I.T. Sch. Of Recapture Certain Business T.C. MI Corporate I.T. W/H Opt-Out Schedule MI Corporate I.T. Schedule of Flow-Through Withholding MI E-File Info Electronic Filing Information for CIT/MBT Returns Forms not included in an e-file that will not prevent an e-file from being created: MI EFT Debit Application MI EFT Credit Application MI MI CIT Annual Return Payment Voucher MI MI-8879-MBT E-File Authorization MI Business Tax E-file Exceptions Forms that will prevent an e-file from being created if included in the return: MI 4892 Corporate Income Tax Amended Return CIT forms not supported for e-file or paper filing: MI MI CIT Loss Adjustment for the Small Business Alternative Credit MI Michigan Insurance Company Return for Corporate Income and Retaliatory Taxes
6 MI Michigan Insurance Company Amended Return for Corporate Income and Retaliatory Taxes MI Michigan Corporate Income Tax Annual Return for Financial Institutions MI Michigan Corporate Income Tax Amended Return for Financial Institutions MI MI CIT Unitary Business Group Combined Filing Schedule for Financial Institutions State Exclusions From E-File Taxpayers who have only a Michigan-issued TR number (not a FEIN)
7 New York Business e-file features and limitations (2013) These are the 2013 features and limitations for e-filing New York NY Corp/S-Corp returns. Forms included in a NY Corp/S_corp e-file (if included in the return): NY CT-3 NY CT-13 NY CT NY CT-3-ATT NY CT-34-SH NY CT-602 NY CT-3-S NY CT-38 NY CT-603 NY CT-3-S-ATT NY CT-43 NY CT-604 NY CT-3M/4M NY CT-46 NY CT-604 CP NY CT-400MN NY CT-46-ATT NY CT-605 NY CT-4 NY CT-47 NY CT-606 NY CT-245 NY CT-222 NY CT-607 NY CT-240 NY CT-601 NY DTF-686 NY DTF-621 Forms not included in a NY Corp/S-Corp e-file that will not prevent an e-file from being created: NY TR CT NY TR-579-CT NY CT-200-V* Forms that will prevent a NY Corp/S-Corp e-file from being created if included in the return: Per NY DOR: Filers claiming the new CT-223, Innovation Hot Spot Deduction, must paper file their returns. State Exclusions From NY Corp/S-Corp E-File Returns filed for a tax liability period ending prior to January 1, An MTA return, credit form, or attachment filed without a main return (i.e. CT-3, CT-4, CT-3-A). A main form return that is not eligible for e-file. However, the extension for that return must be e-filed. A main form return that is eligible for e-file that includes a credit form that is not eligible to be e- filed.
8 Other NY Corp/S-Corp Limitations New York does not support International ACH Transactions (IAT). These must be paper-filed and paid via paper instrument. Software does not support Consolidated returns (Consolidated extensions are accepted). Software does not support electronic filing of Extensions, Estimated Payments or electronic filing of form NY IT-204-LL Partnership/LLC/LLP Filing Fee Payment NY Corp/S-Corp PDF Requirements If the following forms are present in the return then the following PDF's are required to be attached to the return for e-filing. NY CT- 40 NY CT-259 NY CT-612 NY CT- 41 NY CT-261 NY CT-613 NY CT- 44 NY CT-324 NY CT-631 NY CT-236 NY CT-399 NY CT-633 NY CT-238 NY CT-3-A/B NY CT-634 NY CT-239 NY CT-3-B NY CT-635 NY CT-241 NY CT-3-C NY CT-636 NY CT-242 NY CT-50 NY CT-637 NY CT-243 NY CT-51 NY DTF-622 NY CT-246 NY CT-600 NY DTF-624 NY CT-248 NY CT-60-QSSS NY DTF-625 NY CT-249 NY CT-611 NY DTF-630 NY CT-250 NY CT NY DTF-686-ATT *Note: Payment Voucher for E-Filed Corporation Tax Returns - Starting with Tax Year 2010 returns, NYS now supports Form CT-200-V, Payment Voucher for E-Filed Corporation Tax Returns. E-filers may now use Form CT-200-V to mail in a check or money order to make payments for their e-filed returns, extensions, and estimated payments. Form CT-200-V should ONLY be used to make payments for e-filed returns/extensions and should NOT be used to send in a payment for any paper-filed return/extension
9 These are the features and limitations for e-filing 2013 New York partnership returns created with ATX software. Forms included in a NY Partnership e-file (if included in the return): NY IT-204 NY IT-602 NY IT NY IT-603 NY IT-204-IP NY IT-604 NY IT-204-CP NY IT-606 NY IT-212 NY IT-607 NY IT-223 NY IT-611 NY IT-242 NY IT NY IT-256 NY IT-612 NY IT-370-PF NY IT-634 NY IT-398 NY IT-635 NY IT-399 NY IT-636 NY IT-601 NY DTF-686 NY Y-204 Forms not included in a NY Partnership e-file that will not prevent an e-file from being created: NY TR-579-PT Forms that will prevent a NY Partnership e-file from being created if included in the return: NY IT Alternative fuels and electric vehicle recharging property credit is claimed State Exclusions From NY Partnership E-File Returns filed with a liability period begin date prior to January 1, 2011 (The tax year is determined by the year of the liability period begin date. New York supports only the three latest tax years for e-file.) Returns that include New York State tax forms that are not currently supported by e-file (refer to the chart at: Returns requesting an electronic funds withdrawal payment where the funds for the payment would come from an account outside the U.S.
10 NY Partnership e-file PDF Requirements If the following forms are present in the return, then you need to attach the indicated PDF files to the e- file: IT Copy of the Certificate of Eligibility IT Copy of the Empire Zone Retention Certificate IT Copy of Form Z10 IT Copy of the Certificate of Eligibility IT Copy of the Empire Zone Retention Certificate IT Copy of the (EZ) certificates of eligibility IT Copy of the EZ retention certificates IT Copy of the (EZ) certificates of eligibility IT Copy of the EZ retention certificates IT Copy of the partnership(s) certificate of tax credit IT Copy of the Certificate of Completion IT Copy of the sale or transfer documentation IT Copy of the certificate of completion IT Copy of the sale or transfer documentation IT Copy of the Certificate of completion IT Copy of the sale or transfer documentation IT Copy of the partnership(s) certificate of tax credit IT Copy of the partnership(s) certificate of tax credit Other NY Partnership e-file Limitations Software does not support electronic filing of Extensions, Estimated Payments or form NY IT- 204-LL Partnership/LLC/LLP Filing Fee Payment
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