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You cant e-file Form 1120-PC, U.S. Property and Casualty Insurance Company Income Tax Return, in UltraTax CS. The IRS doesnt allow e-filing of Form 1120-PC unless its a subsidiary of a parent corporation that files Form 1120.
Providers and Large Taxpayers authorized to participate in the Internal Revenue Service e-file program can file Forms 1120 (U.S. Corporation Income Tax Return), 1120-F (U.S. Income Tax Return of a Foreign Corporation), and 1120-S (U.S. Income Tax Return for an S Corporation) through Modernized e-File.
If you have incorporated your business or are considering incorporating to provide services to another company, see the tax implications for a personal services business. Most corporations can file their return electronically using the Internet.
Can I e-file prior-year business returns? Yes, you can typically e-file the currently due tax year and two prior years, except during an IRS closure. For example, once the IRS has opened e-filing for tax year 2023 returns, youll be able to e-file 2023, 2022 and 2021.
Unless exempt under section 501, all domestic corporations (including corporations in bankruptcy) must file an income tax return whether or not they have taxable income. Domestic corporations must file Form 1120, unless they are required, or elect to file a special return.
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People also ask

Many nonresident and part-year state returns cannot be e-filed either, so well let you know if it must be paper-filed. In addition, certain returns keep getting rejected because somebody else already claimed a dependent on the return or because of incorrect information in the IRS database.

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