Entities and years supported for electronic filing (FAQ)

Show expandable text

New (tax) year, new help!

Fixed Assets and UltraTax CS 2023 help is now on Help and Support. We're still moving articles, but you can find most content for the 2023 tax year there. Continue using the Help & How-To Center for tax years 2022 and older.

Question

Which entities does the IRS support for electronic filing, and what years are supported for those entities?

Answer

Note: Electronic files are not accepted during IRS maintenance downtimes. Refer to the IRS Modernized e-File (MeF) Status Page for maintenance downtimes.

1040 

  • The IRS will accept tax year 2018 electronic files during processing years 2021, 2020, and 2019.
  • The IRS will accept tax year 2017 electronic files during processing years 2020, 2019, and 2018.
  • The IRS will accept tax year 2016 electronic files during processing years 2019, 2018, and 2017.
  • Tax year 2015 (and prior years) electronic files must be filed on paper.

Notes

  • You can electronically file most state returns separate from the federal return, except for tax years 2015 and earlier, which you must paper file. The deadline for submitting state electronic files is within three calendar years.
  • For more information about filing state returns electronically (such as the application procedures for each state, state electronic filing methods, what returns are allowed by each state, and more) please see State electronic filing guide.

1120 

The current year and two previous years of returns for regular, superseded, or amended electronic returns. For the 2018 tax year, you can file 2018, 2017, and 2016 tax year returns.

1065 

The current year and two previous years of returns for regular, superseded, or amended electronic returns. For the 2018 tax year, you can file 2018, 2017, and 2016 tax year returns.

1041 

The current year and two previous years of returns for regular, superseded, or amended electronic returns. For the 2018 tax year, you can file 2018, 2017, and 2016 tax year returns.

990 / 990-PF / 990-EZ / 990-N 

The current year and two previous years of returns. For the 2018 tax year, you can file 2018, 2017, and 2016 tax year returns.

FinCEN Form 114 (FBAR)

To file FinCEN Form 114 for years prior to 2013, you must use the BSA E-Filing System. For tax year 2013 and future years, FinCEN Form 114 can be electronically filed using the applicable year of UltraTax CS. 

706 / 709

The IRS does not support electronic filing for 706 and 709 returns.

2290 

The current year and two previous years of returns are available.

Notes

  • 2018 UltraTax CS supports 2290 electronic files for the 2018 and 2019 tax periods.
  • 2290 returns for tax periods prior to 2015 cannot be processed using UltraTax CS.

5500 

See 5500-US ELF: Years supported for electronic filing (FAQ).

Was this article helpful?

Thank you for the feedback!