IRS Issues E-File Guidance for Corporations and Tax-Exempt Organizations

IRS Issues E-File Guidance for Corporations and Tax-Exempt Organizations: "IRS Issues E-File Guidance for Corporations and Tax-Exempt Organizations


IR-2005-133, Nov. 10, 2005

Washington — The Internal Revenue Service today issued guidance on steps large corporations and tax-exempt organizations can take to seek waivers from electronic filing requirements.

Notice 2005-88 establishes the bases under which taxpayers can request waivers from the electronic filing requirement:

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Where the taxpayer can not meet electronic filing requirements due to technology constraints; or
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Where compliance with the requirements would result in undue financial burden on the taxpayer."