1120 States: Electronically filing consolidated or combined returns

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E-file consolidated state returns

To file consolidated or combined state returns electronically, complete the following steps.

  1. Complete data entry for all members of the consolidated group.
  2. Mark the File this return electronically box in the federal ELF screen for each member of the consolidated group. If you are using the Practitioner PIN option, complete the PIN section in the federal ELF screen for each member. Even though you need to complete the PIN section for each member, you only need to print and have the taxpayer sign one copy of Form 8879-C. Print this form from the consolidated client so that the consolidated name will appear on the form.
  3. Review and clear all diagnostics from each member and in the consolidated return.
  4. Close the consolidated client and choose File > Print Returns. Mark both the Government copy and the Create electronic file boxes. Click the Clients button and select all members of the consolidated group including the consolidated client and the eliminations client, if applicable.
  5. Print the return to generate the electronic file either to a printer or to FileCabinet CS. Note that you will not be able to preview the returns in the application when selecting multiple clients.
  6. Follow the normal procedures to send the returns electronically via CS Connect.

Consolidated S Corporations 

If you are filing a consolidated S Corporation return for the state, you do not need to select all members of the consolidated group as you would a C Corporation consolidated returns. Once you have completed data entry for all members and generate the S Corp Consolidated return, create the electronic file as you would for any single member client. 

Different state and federal groups 

If the consolidated group filing in the state is not the same as the consolidated group filing the federal electronic return, you cannot electronically file the following state consolidated returns: 

  • California
  • Kansas 
  • Minnesota
  • Montana
  • Nebraska
  • New Mexico 
  • Oregon
  • Virginia 

Notes

  • Electronic filing attachments must be made in the combined client, not in the member returns.
  • Non-calculating forms do not transfer from member returns and must be completed in the combined client.

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