Electronic — Instruction 1120-S — Instructions for Form

S corporations can generally electronically file (e-file) Form 1120-S, related forms, schedules, statements, and attachments; Form 7004 (automatic extension of time to file); and Forms 940, 941, and 944 (employment tax returns). Form 1099 and other information returns can also be electronically filed. The option to e-file doesn’t, however, apply to certain returns.

For returns filed on or after January 1, 2024, S corporations are required to e-file Form 1120-S if they file 10 or more returns of any type during the calendar year (including income tax, employment tax, excise tax, and information returns). See Regulations section 301.6037-2. However, these corporations can request a waiver of the electronic filing requirements.

For more information on e-filing, see E-file for Business and Self Employed Taxpayers on IRS.gov.

Exclusions From Electronic Filing Requirement

Waivers. The IRS may waive the electronic filing rules if the S corporation demonstrates that a hardship would result if it were required to file its return electronically. A corporation interested in requesting a waiver of the mandatory electronic filing requirement must file a written request and request one in the manner prescribed by the IRS. All written requests for waivers should be mailed to:

Internal Revenue Service Ogden Submission Processing Center Attn: Form 1120 e-file Waiver Request Mail Stop 1057 Ogden, UT 84201

If using a delivery service, requests for waivers should be mailed to:

Internal Revenue Service Ogden Submission Processing Center Attn: Form 1120 e-file Waiver Request Mail Stop 1057 1973 N. Rulon White Blvd. Ogden, UT 84404

Waiver requests can also be faxed to 877-477-0575. Contact the e-Help Desk at 866-255-0654 for questions regarding the waiver procedures or process.

Exemptions. The IRS may provide exemptions from the requirements to electronically file. If using the technology required to electronically file conflicts with religious beliefs, the corporation is exempt from the requirement. Clearly indicate the exemption on the corporation’s return. Write “Religious Exemption” at the top of Form 1120-S, page 1. File the return at the applicable IRS address. See Where To File, later. For more information, see Notice 2024-18, 2024-5 I.R.B 625, available at IRS.gov/irb/2024-05_IRB#NOT-2024-18 .