Field size limitations for 1120 electronic filing

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IRS filing deadline update

The IRS MeF system is now processing returns, and the filing deadline has been extended to 11:59 PM on Wednesday, April 18, 2018. For the latest details, see UltraTax CS alerts and notices.

UltraTax CS enables you to enter as much information as will print in the fields on the federal corporation income tax forms. However, the IRS allows only a certain number of characters in the fields of an electronically filed return. In some cases, the maximum number of characters you can enter in an UltraTax CS field is more than the maximum number of characters the IRS allows for that field in an electronically filed return. If you enter too many characters in a field, UltraTax CS truncates the text as necessary in the electronic file.

The following table lists the fields that are affected by this difference in field size, the screens in which those fields appear, the number of characters UltraTax CS allows, the number of characters the IRS allows, and the destination of the information on the form. Input screen fields are listed first, followed by noncalculating forms (if applicable).

If you are filing an electronic return for a client, make sure the number of characters in the fields listed in the table that follows does not exceed the number of characters listed in the # of char in ELF column. If any of these fields exceeds the maximum number of characters allowed by the IRS, UltraTax CS automatically limits the information in that field within the electronic file.

Screen ID or location Field(s) # of char in UT CS # of char in ELF Destination
Setup > System Configuration > Firm tab Firm address 40 35 Paid Preparer Use Only signature section on Form 1120 / 1120-F / 1120S, Page 1
D Short-term capital gains: Description of property (in statement dialog) 57 100 Form 8949, line 1 description
D Long-term capital gains: Description of property (in statement dialog) 57 100 Form 8949 line 3 description
Sale or Asset tab Description 45 20 Form 4797, lines 2a and 10
Sale or Asset tab Description 45 40 Form 4797, line 19a
3115 Description of other type of change and citation of IRS guidance Unlimited 100 Form 3115, Part I, line 1b
4562 or Asset tab Business or activity name 35 40 Form 4562, Page 1
4562 or Asset tab Section 179 property detail: Description of property (in statement dialog) 34 100 Form 4562, line 6a
4562 or Asset tab Listed property detail: Description of property (in statement dialog) 45 20 Form 4562, lines 26a and 27a
4562 or Asset tab Amortized property detail: Description of property (in statement dialog) 45 20 Form 4562, line 42a
970-2 Describe method of determining the cost of inventory items Unlimited 100 Only the first 100 characters are included in the electronic file.
Form 8611 (a non-calculating form) Building Identification Number 11 9 Form 8611, line D. (The Electronic Filing utility removes dashes, hyphens, and spaces.)
ShpAir Applicable authority of the equivalent exemption type Unlimited 100 Schedule S (Form 1120-F), Part I, line 1c
ShpAir Period during the tax year that stock was held by qualified shareholders Unlimited 100 Schedule S (Form 1120-F), Part IV, line 17c

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