Entities and years supported for e-file

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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 2020 electronic files during processing years 2023, 2022, and 2021.
  • The IRS will accept tax year 2019 electronic files during processing years 2022 and 2021.
  • THe IRS will accept tax year 2018 electronic files during processing year 2021.
  • Tax year 2017 (and prior years) returns must be filed on paper.

Notes

  • You can electronically file most state returns separate from the federal return, except for tax years 2016 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The current year and two previous years of returns for regular, superseded, or amended electronic returns.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 2020 tax year, you can file 2020, 2019, and 2018 tax year returns.

1065 

The current year and two previous years of returns for regular, superseded, or amended electronic returns. For the 2020 tax year, you can file 2020, 2019, and 2018 tax year returns.

1041 

The current year and two previous years of returns for regular, superseded, or amended electronic returns. For the 2020 tax year, you can file 2020, 2019, and 2018 tax year returns.

990 / 990-PF / 990-EZ / 990-N 

The current year and two previous years of returns. For the 2020 tax year, you can file 2020, 2019, and 2018 tax year returns.

FinCEN Form 114 (FBAR)

To file FinCEN Form 114 for years prior to 2013, you must use the BSA E-Filing SystemFor 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

  • 2020 UltraTax CS supports 2290 electronic files for the 2020 and 2021 tax periods.
  • 2290 returns for tax periods prior to 2016 cannot be processed using UltraTax CS.

5500 

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

FinCEN 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. See Preparing FinCEN Form 114 (FBAR) for electronic filing for instructions on filing within UltraTax CS or Filing FinCEN Form 114 (FBAR) using the BSA E-Filing Home Page to file outside UltraTax CS.

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