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Review the table below to see if General Footnotes and / or Election Statements accompany the electronically filed return:
Entity | General Footnote | Election Statement |
1040 | Yes | Yes |
1120 | Yes | Yes |
1065 | Yes | Yes |
1041 | Yes | Yes |
5500 | No | No |
990 | Yes | Yes |
990 PF | Yes | Yes |
2290 | Yes | N/A |
Note: It is per IRS e-filing specifications that 5500 returns cannot include the general footnote and election statements in the e-file.
In addition, any custom election statements included in the return will be included in the electronic file.
States
States vary on whether footnotes or election statements are included in the electronic file.
- 1040 - For details, see 1040 - State ELF: States which allow for explanatory notes within the electronic file.
- 1041 - MA returns do not include any federal attachment, election statements, or general footnotes. MN returns contain an attachment of all federal information to the state. WI includes a PDF copy of the federal forms in the state e-file. This includes required statements and general footnotes, but not elections.
- 1065 and 1120 - The Federal Attachment to the state return will contain information on election statements. Footnotes are not normally applicable for 1065 and 1120 returns.
- 990 - NY returns do not include election statements or footnotes in the electronic file.
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