ELF (All entities): E-Filing footnotes and election statements

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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 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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