Many more corporations now must file their tax returns
electronically, and the AICPA offers an online informational aid to
help CPAs meet their corporate clients’ e-filing requirements.
Corporations with total assets of $10 million or more that file at
least 250 returns annually, such as W-2s or other employment tax
forms, are required to e-file their forms 1120 or 1120S for tax years
ending on or after Dec. 31, 2006. In the previous filing season, the
threshold was $50 million. The AICPA guide, in Microsoft PowerPoint
format, is available at http://tax.aicpa.org/Resources/Corporations+and+Shareholders/
. The IRS also offers corporate e-filing information and resources
at www.irs.gov/businesses/corporations/article/0,,id=146959,00.html
.
