If any of the forms listed below are filed as stand-alone returns, i.e. not part of a consolidated return, they must be filed on paper since they aren't currently processed on the IRS' Modernized e-File (MeF) system. However, if any of the following forms are part of a consolidated return, they may be attached in PDF format. They should be named appropriately and attached to the top-level consolidated return.
For a complete list of forms you can file through the MeF system, see the IRS website.
|1120-C (formerly 990-C)||Farmer's Cooperative Association|
|1120-FSC||Foreign Sales Corporations|
|1120-IC-DISC||Interest Charge Domestic International sales|
|1120-ND||Nuclear Decommission Trusts|
|1120-REIT||Real Estate Investment Trust|
|1120-RIC||Regulated Investment Companies|
Corporations required to e-file who have 1120-L or 1120-PC subsidiary returns must file them in XML format. See e-file for Large Business and International (LB&I) page on the IRS website for additional information.
Lacerte doesn't support all of these forms. The forms supported by Lacerte to complete and paper file are Forms 1120-C and 1120-H.