Electronic filing offers numerous benefits to the taxpayer and preparer. Some of these benefits include: less paper handling; reduced costs; improved accuracy and product quality (fewer errors, therefore, less correspondence with IRS); electronic acknowledgment of return. The IRS has stated that electronic filing continues to be the future of tax processing data delivery methods. With
This section provides information on the electronic filing process.
Review the following basic rules for submitting a return for electronic filing:
All the return information must be submitted electronically to be included for electronic filing.
Electronic filing is anticipated to be available for Form 1065 returns beginning January 2015.
Once the IRS accepts your transmitted return, if a change is required, a superseded or amended return must be filed.
The worksheet or forms you use to designate a return for electronic filing are:
Specific electronic filing fields that are required appear on the following forms and worksheets:
For a complete list of IRS forms, schedules and worksheets eligible for electronic filing please refer to Return Eligibility.
If you wish to file a return electronically, you must indicate that you want the return designated for electronic filing by making an entry on
To globally select all returns for electronic filing, select the Electronic Filing Options section in the Configure\Tax Preparation dialog in
Once you key a return and calculate it, the return is run through diagnostics to determine its eligibility for electronic filing. This process is explained below.
Once you designate a return for electronic filing and finish data entry on the return, complete the following steps to create the electronic return file to send to
You can display or print a diagnostic report detailing why the return was disqualified. See the Return Eligibility section of this instruction guide for more information.
To view or print the diagnostic report:
Once you determine the return is ready to send to the IRS, you can either release the return(s) through Tax Preparation using the upload and release to taxing authority feature or release the return(s) through the Electronic Filing Status system. You select the return(s) you want released and they will automatically be transmitted to CCH to be released to the taxing authority.
IRS acceptance of the electronic return indicates that the electronic filing process was successful and the return, in all probability, will be processed as expected. An IRS acceptance acknowledgment will usually be issued from 24 to 48 hours after sending the return.
The IRS requires that you do the following to avoid facing penalties and/or suspension from the e-file Program:
The Electronic Filing Status system maintains a record of all your electronic returns. If the IRS has rejected a return, you must determine the reason, then resubmit the return or file a paper return.
To check the status of your returns:
Federal Status and State Status conditions can be:
Return History/Batch Print. This can be used to display the Return History for a single client or for multiple clients. The Return History displays a complete report of the actions taken on a client return. When the Return History option is selected, the screen displays:
Rejected returns are returns rejected for processing by the IRS. A rejected return ordinarily indicates a problem in the content of the return.
If a rejection is related to a transmission problem,
To view the Rejection Report for a return, do the following:
Retransmissions
To retransmit electronic returns, simply repeat the electronic filing procedural steps.
Third Party Processing Option
This option is available to allow electronic returns created within
Electronically filed returns are limited to certain IRS forms and schedules. Returns that require any form or schedule other than those included in the following list cannot be electronically filed.
| Form Name | Description | Eligible Number Of Forms Allowed |
|---|---|---|
| Form T | Forest Activities Schedule | 1 |
| Form 970 | Application to use LIFO Inventory Method | 1 |
| Form 982 | Reduction of Tax Attributes Due to Discharge of Indebtedness | 1 |
| Form 1065 | U.S. Partnership Return of Income | 1 |
| Form 1065-B | U.S. Return of Income for Electing Large Partnerships | 1 |
| Schedule B-1(Form 1065) | Information on Partner's Owning 50% or More of the Partnership | 1 |
| Schedule C | Additional Information for Schedule M-3 Filers | 1 |
| Schedule D | Capital Gains and Losses | 1 |
| Schedule F | Profit or Loss from Farming | Unlimited |
| Schedule J(Form 5471) | Accumulated Earnings and Profits of Controlled Foreign Corporation | Unlimited |
| Schedule K-1(Form 1065) | Partner's share of Income, Credits, Deductions, etc. | Unlimited |
| Schedule K-1(Form 8865) | Partner's share of Income, Credits, Deductions, etc. | Unlimited |
| Schedule M(Form 5471) | Transactions between Controlled Foreign Corporation and Shareholders or Other Related Persons | Unlimited |
| Schedule M(Form 8858) | Transactions between Foreign Disregarded Entity of a Foreign tax owner and the Filer or ot her Related Entities | Unlimited |
| Schedule M3(Form 1065) | Net Income (Loss) Reconciliation for Certain Partnerships | 1 |
| Schedule O(Form 5471) | Organization or Reorganization of Foreign Corporation and Acquisitions and Dispositions of Stock | Unlimited |
| Schedule O(Form 8865) | Transfer of Property to a Foreign Partnership | Unlimited |
| Schedule P(Form 8865) | Acquisitions, Dispositions, and Changes of Interests in a Foreign Partnership | Unlimited |
| Form 1125-A | Cost of Goods Sold | 1 |
| Form 3115 | Application for Change in Accounting Method | Unlimited |
| Form 3468 | Investment Credit | Unlimited |
| Form 4136 (Form 1065B) | Credit for Federal Tax Paid on Fuels | 1 |
| Form 4255 | Recapture of Investment Credit | 1 |
| Form 4562 | Depreciation and Amortization | Unlimited |
| Form 4684 | Casualties and Thefts | Unlimited |
| Form 4797 | Sales of Business Property | 1 |
| Form 5471 | Information Return of U.S. Persons with Respect to Foreign Corporations | Unlimited |
| Form 5713 | International Boycott Report | 1 |
| Schedule A (Form 5713) | International Boycott Factor | Unlimited |
| Schedule B (Form 5713) | Specifically Attributable Taxes and Income | Unlimited |
| Form 5884 | Work Opportunity Credit | 1 |
| Form 5884-B | New Hire Retention Credit | 1 |
| Form 6252 | Installment Sale Income | Unlimited |
| Form 6478 | Alcohol and Cellulosic Biofuel Fuels Credit | 1 |
| Form 6765 | Credit for Increasing Research Activities | 1 |
| Form 6781 | Gains and Losses from Section 1256 Contracts and Straddles | Unlimited |
| Form 8082 | Notice of Inconsistent Treatment or AAR | Unlimited |
| Form 8275 | Disclosure Statement | Unlimited |
| Form 8275-R | Regulation Disclosure Statement | Unlimited |
| Form 8283 | Noncash Charitable Contributions | Unlimited |
| Form 8308 | Sale or Exchange of Partnership Interests | Unlimited |
| Form 8586 | Low-Income Housing Credit | 1 |
| Form 8594 | Asset Acquisitions Statement Under Section 1060 | Unlimited |
| Form 8609-A | Annual Statement for Low-Income Housing Credit | Unlimited |
| Form 8611 | Recapture of Low-Income Housing Credit | Unlimited |
| Form 8621 | Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund | Unlimited |
| Form 8697 | Interest Computation Under the Look-Back Method for Completed Long-Term Contracts | 1 |
| Form 8716 | Election to Have a Tax Year Other Than The Required Tax Year | 1 |
| Form 8820 | Orphan Drug Credit | 1 |
| Form 8824 | Like-Kind Exchanges | Unlimited |
| Form 8825 | Rental Real Estate Income and Expenses | 1 |
| Form 8826 | Disabled Access Credit | 1 |
| Form 8832 | Entity Classification Election | 1 |
| Form 8833 | Treaty-based Return Position Disclosure under Sec. 6114 or 7701(b) | Unlimited |
| Form 8834 | Qualified Plug-in Electric and Electric Vehicle credit | 1 |
| Form 8835 | Renewable Electricity, Refined Coal, and Indian Coal Production Credit | 1 |
| Form 8844 | Empowerment Zone Employment Credit | 1 |
| Form 8845 | Indian Employment Credit | 1 |
| Form 8846 | Credit for Employer Social Security and Medicare paid on Certain Employee Tips | 1 |
| Form 8847 | Credit for Contributions to Selected Community Development Corporations | 1 |
| Form 8858 | Information Return of U.S. Persons With Respect to Foreign Disregarded Entities | Unlimited |
| Form 8861 | Welfare-to-Work Credit | 1 |
| Form 8864 | Biodiesel Fuels Credit | 1 |
| Form 8865 | Return of U.S. Persons with Respect to Certain Foreign Partnerships | Unlimited |
| Form 8866 | Interest Computation under the Look-Back Method for Property Depreciated under the Income Forecast Method | 1 |
| Form 8873 | Extraterritorial Income Exclusion | Unlimited |
| Form 8874 | New Markets Credit | 1 |
| Form 8881 | Credit for Small Employer Pension Plan Startup Costs | 1 |
| Form 8882 | Credit for Employer-Provided Childcare Facilities and Service | 1 |
| Form 8883 | Asset Allocation Statement Under Section 338 | Unlimited |
| Form 8886 | Reportable Transaction Disclosure Statement | Unlimited |
| Form 8896 | Low Sulfur Diesel Fuel Production Credit | Unlimited |
| Form 8900 | Qualified Railroad Track Maintenance | 1 |
| Form 8903 | Domestic Production Activities Deduction | 1 |
| Form 8906 | Distilled Spirits Credit | 1 |
| Form 8907 | Nonconventional Source Fuel Credit | 1 |
| Form 8908 | Energy Efficient Home Credit | 1 |
| Form 8909 | Energy Efficient Appliance Credit | 1 |
| Form 8910 | Alternative Motor Vehicle Credit | 1 |
| Form 8911 | Alternative Fuel Vehicle Refueling Property Credit | 1 |
| Form 8912 | Credit to Holders of Tax Credit Bonds | Unlimited |
| Form 8916-A | Reconciliation of Cost of Goods Sold Reported on Schedule M-3 | 1 |
| Form 8923 | Mine Rescue Team Training Credit | 1 |
| Form 8925 | Report of Employer-Owned Life Insurance Contracts | Unlimited |
| Form 8931 | Agricultural Chemicals Security Credit | 1 |
| Form 8932 | Credit for Employer Differential Wage Payments | 1 |
| Form 8933 | Carbon Dioxide Sequestration Credit | 1 |
| Form 8936 | Qualified Plug-in Electric Drive Motor Vehicle Credit | 1 |
| Form 8938 | Statement of Specified Foreign Financial Assets | Unlimited |
| Form 8949 | Sales and other dispositions of capital Assets | 1 |
| Form 7004 | Application for Automatic Extension of Time to File Certain Business Income Tax, Information, and Other Returns | 1 |
In addition to the forms and schedules that are not listed above, the following situations will also make the return ineligible for electronic filing:
In addition to the IRS return eligibility limitations,
A. The IRS advises that acknowledgments should be received within 24 to 48 hours. Normally they are back within 24 hours, but we do need to allow them up to 48 hours before contacting them. If you have not received the acknowledgment within 48 hours and your Electronic Filing Status system is showing Transmitted, please call the Electronic Filing staff toll-free at 1-800-739-9998, option #3, then option #1 and then option #4.
A. The person or firm who collects the actual return from the taxpayer for the purpose of electronically filing it with the IRS is considered to be the ERO. If you are preparing the return and submitting it for electronic filing, then you are the ERO.
A. No. You do not have to submit a new Form 8633 if you filed a Form 8633 to participate in the 1065 e-file program last year.
Changes that require a revision include a change in the contact person or telephone number on the application, a change in the company's structure, change of address, officers, etc. Other information on the application must use e-Services to make account updates.
Effective October 1, 2012, applications to become an IRS e-file provider must be submitted online. Form 8633, Application to Participate in the IRS e-file program will no longer be accepted.
Become an e-file provider in 3 easy steps:
The online application process takes 4-6 weeks to complete.
A. No. Once the return has been accepted by the IRS for processing you cannot change the electronic return. You must file a superseded or amended return. The superseded or amended return can be sent electronically.
A. The Form 8879-PE or 8879-B that prints with the message "This is not a Fileable Copy" is for your review only. When the File/Export/Electronic Filing step is executed to create the electronic return and print the fileable Form 8879-PE or 8879-B, this message is removed. This is the form you will be filing with the IRS.
After creating the electronic version of the return, a fileable Form 8879-PE or 8879-B can also be printed through File/Print/Selective Pages and selecting Form 8879-PE or 8879-B. If the return is recalculated, the nonfileable message reappears on Form 8879-P until the electronic return is once again created.
A. The only way to add electronic filing to a return already processed is to reprocess it with
A. If you unintentionally released a return for transmission to the taxing authorities first go back into the Electronic Filing Status system. You can try to change the status of the return to Stop in the Change Status tab. The status of the return can only be changed if it is still showing in Released for Transmission status. If the return is showing in Transmitted status, it has already been sent to the IRS and a schedule will be posted in January on the support pages of the Electronic Filing Status system if you have any questions about the timing of transmissions.
A. Probably Not. Most returns rejected can be corrected with a nonsubstantive change, you can mail the original Form 8453 (Form 8453-PE or 8453-B) or Form 8879 (Form 8879-PE or 8879-B) to the IRS. If the change to the return was substantial, according to Publication 1524 rules, the taxpayer must sign a new Form 8453 (Form 8453-PE or 8453-B) or Form 8879 (Form 8879-PE or 8879-B).
A. Returns transmitted and rejected on the due date can be submitted within 10-day transmission perfection period and not be considered late. If the return has not been accepted by this time, you should file a paper return. With the paper return include a note to the IRS explaining the return was filed by the due date, but rejected. For Form 7004,if the electronic extension can be retransmitted, it must be filed by the later of the due date of the return or 5 calendar days after the date the Service gives notification the return is rejected.
| Product Support - support.cch.com/axcess Customer Support Knowledge Base - support.cch.com/kb Customer Support Contacts - support.cch.com/contact |