SECTION 2. BACKGROUND AND

CHANGES

.01 Section 1.6011–1(a) of the Income Tax Regulations provides that every person subject to income tax must make a return or statement as required by the regulations. The return or statement must include the information required by the applicable regulations or forms.

.02 Section 301.6061–1(b) of the Regulations on Procedure and Administration authorizes the Secretary to prescribe in forms, instructions, or other appropriate guidance the method of signing any return, statement, or other document required to be made under any provision of the internal revenue laws or regulations.

.03 Section 1.6012–5 of the Income Tax Regulations provide that the Commissioner may authorize the use, at the option of a person required to make a return, of a composite return in lieu of any form specified in 26 CFR Part 1 (Income Tax), subject to such conditions, limitations, and special rules governing the preparation, execution, filing, and correction thereof as the Commissioner may deem appropriate.

.04 Section 6011(e)(1) of the Internal Revenue Code (the Code) gives specific authority for the Service and the Treasury Department to “prescribe regulations providing standards for determining which returns must be filed on magnetic media or in other machine-readable form.” On January 12, 2005, the Service and the

Treasury Department published in the Federal Register (T.D. 9175, 2005–1 C.B. 665

[70 FR 2012–01]) temporary regulations mandating the electronic filing of certain Forms 1120, 1120S, 990 and 990–PF under sections 301.6011–5T, 301.6037–2T, and 301.6033–4T. On November 12, 1999, the Service and the Treasury Department also published in the Federal Register (T.D. 8843, 1999–2 C.B. 590 [64 FR 61502]) final regulations mandating the electronic filing of certain Forms 1065 under section 301.6011–3.

.05 This revenue procedure combines the rules governing IRS e-file including the rules governing electronic filing of:

(1) Form 56, Notice Concerning Fidu- ciary Relationship ;

(2) Form 720, Quarterly Federal Excise Tax Return ;

(3) Form 940, Employer’s Annual Fed- eral Unemployment (FUTA) Tax Return ;

(4) Form 941, Employer’s QUAR- TERLY Federal Tax Return ;

(5) Form 944, Employer’s ANNUAL Federal Tax Return ;

(6) Form 990, Return of Organization Exempt From Income Tax ;

(7) Form 990–EZ, Short Form Return of Organization Exempt From Income Tax ;

(8) Form 990–PF, Return of Private Foundation or Section 4947(a)(1) Nonex- empt Charitable Trust Treated as a Private Foundation ;

(9) Form 1040 and 1040A, U.S. Individ- ual Income Tax Return, and Form 1040EZ, Income Tax Return for Single and Joint Fil- ers With No Dependents ;

(10) Form 1041, U.S. Income Tax Re- turn for Estates and Trusts ;

(11) Form 1065, U.S. Return of Partner- ship Income ;

(12) Form 1120, U.S. Corporation In- come Tax Return ;

2007–26 I.R.B. 1489 June 25, 2007