1120-US ELF: Naming conventions for PDF files attached to electronic files (FAQ)

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Question

Are there naming conventions that should be followed for PDF files that are attached to an electronic file?

Answer

The IRS provides recommendations for file names and descriptions for commonly used attachments at http://www.irs.gov/Tax-Professionals/e-File-Providers-&-Partners/Recommended-Names-and-Descriptions-for-PDF-Files-attached-to-Modernized-e-File-MeF-Business-Submissions.

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