1120-US ELF: Forms attached as PDF files to electronic files (FAQ)

Alerts and notices

Question

Which forms can I attach as a PDF file to the electronic file?

Answer

The following forms and schedules can be attached as PDF files to the electronic file.

  • Form 1128 - Application to Adopt, Change, or Retain a Tax Year
  • Form 2439 - Notice to Shareholder of Undistributed Long-Term Capital Gains

    Note: If Form 2439 is filed with the return, the form is required as an XML document. If Form 2439 is received from a third party, the form is allowed as a PDF file attachment.

  • Form 2553 - Election by a Small Business Corporation

    Note: PDF file must be named and described as "Form 2553." See Filing Requirements for Filing Status Change for additional information.

  • Form 3115 - Application for Change in Accounting Method

    Note: If Form 3115 is filed with the return, the form is required as an XML document. If Form 3115 has been previously filed, the form is allowed as a PDF file attachment.

  • Form 4466 - Corporation Application for Quick Refund of Overpayment of Estimated Tax

    Note: If Form 4466 is filed without a signature, the form is required as an XML document. If Form 4466 is filed with a signature, the form is allowed as a PDF file attachment.

  • Form 5884-A - Credits for Affected Disaster Area Employers
  • Form 8283 - Noncash Charitable Contributions

    Note: Form 8283 is required as an XML document, unless one of the following apply.

    • Filing 10 or more forms
    • Third-party signature is required
  • Form 8621 - Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund

    Note: If Form 8621 is filed with return, the form is required as an XML document. If Form 8621 is received from a third party, the form is allowed as a PDF file attachment.

  • Form 8716 - Election to Have a Tax Year Other Than a Required Tax Year

    Note: If Form 8716 is filed without a signature, the form is required as an XML document. If Form 8716 is filed with a signature, the form is allowed as a PDF file attachment.

  • Form 8830 - Enhanced Oil Recovery Credit
  • Form 8832 - Entity Classification Election

    Note: If Form 8832 is filed with the return, the form is required as an XML document. If Form 8832 has been previously filed, the form is allowed as a PDF file attachment.

  • Form 8838 - Consent to Extend the Time to Assess Tax Under Sec. 367 - Gain Recognition Agreement

    Note: If Form 8838 is filed without third-party signatures, the form is required as an XML attachment. If Form 8838 is filed with third-party signatures, the form is allowed as a PDF file attachment.

  • Form 8904 - Credit for Oil and Gas Production From Marginal Wells
  • Schedule B-1 (Form 1120-S) – Information on Certain Shareholders of an S Corporation

Refer to IRS Publication 4163 and IRS Publication 4164 for information about which binary attachments can be attached to an electronic file.