Each year, the IRS and state taxing authorities certify Thomson Reuters for e-file. You must wait until Thomson Reuters is certified before you submit an e-file request. The Forms and Electronic Filing Status document is updated throughout the filing season and lists the federal and state e-file statuses for the tax year using thisdocument.
Submitting an E-File Request
An e-file request for federal and/or state returns can be submitted at any time starting with the applicable certification date until the IRS stops accepting e-filed returns for the current tax year. An e-file request for 990 return types can be submitted at any time starting with the IRS certification date through April of the following tax year.
The following list includes tax year information for certain types of e-file requests:
Beginning with tax year 2021, e-file requests for accounts that require dual processing must be submitted separately. For accounts that require dual return processing, separate e-filing data records are saved for each return type and the returns must be filed as individual requests. Either return can be submitted first. However, an e-filing Acknowledgement from the first request must be received before submitting the request to e-file the second return. Form 990-T and Form 4720 can be e-filed in the same 990 or 990-PF request.
Beginning with tax year 2022, e-file requests can be submitted for federal Form 5227, including accounts with both a 1041 and 5227 filing requirement. For accounts with both a 1041 and 5227 filing requirement, separate e-filing data records are saved for each return type and the returns must be filed as individual requests. Either return can be submitted first. However, an e-filing Acknowledgement from the first request must be received before submitting the request to e-file the second return.
Beginning with tax year 2022, e-file requests can be submitted for Massachusetts Form 2G for 5227 returns. Consolidated Massachusetts Form 2G cannot be e-filed.
Beginning with tax year 2022, e-file requests can be submitted for New Jersey Form 1041 for 5227 returns.
Beginning with tax year 2019, e-file requests can be submitted for situs and non-situs state California Form 199 returns. A Form 199 return must be qualified for e-filing and any Electronic Filing Reject Diagnostics must be cleared before the return can be e-filed. California requires Form 199 to be e-filed and requires a copy of the federal 990, 990-EZ or 990-PF return. ONESOURCE Trust Tax recommends waiting until after the federal 990, 990-EZ or 990-PF return is e-filed and accepted before e-filing the California Form 199 return.
If you want to e-file California Form 199 returns before e-filing the federal 990, 990-EZ or 990-PF return, you can upload a PDF of the federal return using the steps inUploading PDF Files to Include as Attachments to E-Filed Returns. After the upload is complete, access the
California General/Misc Information
collapsible section on the California income tax return page then select theThe federal return is attached as a pdf under E-Filing Document Upload becuase the federal return can't be e-filed (requires reprocessing)
check box. After saving your changes, reprocess the account.The following graphic shows the check box to select in the
California General/Misc Information
collapsible section:
You can start the e-file submission process using any of the following:
The
Returns qualified for EF and enrolled in EFTPS
register - ONESOURCE Trust Tax recommends reviewing this register before submitting an e-file request to ensure that the returns you want to submit for e-file are included in the register.An account register.
An account register in a SuperBank association.
The account binder.
note
You cannot free an e-file request after it is submitted.
To submit an e-file request:
Access the File Electronically page.
From a register, select the accounts you want to submit for e-file. To select one or more accounts, select the check box in the second column on the left. Do not select any check boxes if you want to process all of the accounts in the register. Select the
File Electronically
subtopic.From the account binder, select
Account
thenFile Electronically
.
Ensure
Tax Return
is selected in theRequest
drop-down list.Select the
Return Type
check box that applies to your e-file request. You can select1041
,990
or5227
. Selecting a return type check box makes the other return type check boxes unavailable for selection.Select the
Request Option
check boxes that correspond to the jurisdictions you want to include in your e-file request. You can select theFederal
,Situs State
andNon-Situs State
check boxes individually or in any combination.At least one
Request Option
check box must be selected. Otherwise, you will receive the "You must select a Request Option to file" message when you attempt to submit your e-file request.Alabama, Arkansas, Arizona, District of Columbia and Mississippi returns are not accepted by the state taxing authority until after the federal return is accepted by the IRS. For these states, submitting a combined federal and state or state e-file request before the federal return is accepted by the IRS will generate the "State requires Federal to be Accepted before submission" error in the
States returns that need attention
register. If you receive this error, you are not required to reprocess the return. Rather, wait until after the federal return is accepted by the IRS before re-submitting the request to e-file the state return.For a state 5227 e-file request, selecting the
Situs State
check box will complete the e-file request only if the situs state is Massachusetts or New Jersey.
If your e-file request will include federal 990 return types, select the forms to include your request from the
990 Tax Return Type
grid. You can right-click within the grid the selectSelect All
to select all of the available forms, or you can individually select the check box for each form.You must select at least one check box in the grid or a warning message, which indicates you must select a 990 tax return type, will display when you select
Process
.If your e-file request will include New Mexico or Wisconsin resident state returns, select the state forms to include in your request from the
Additional Situs State Forms
grid. Do not select any forms in the grid if New Mexico or Wisconsin is not the situs state.If your e-file request will include nonresident state returns, select the states to include in your request from the
Non Situs States
grid. For a nonresident 5227 e-file request, you can select the check box(es) for states other than Massachusetts or New Jersey but only a Massachusetts or New Jersey selection will complete the request.If your e-file request will include New Mexico or Wisconsin nonresident state returns, select the state forms to include in your request from the
Additional Non Situs State Forms
grid. Do not select any forms in the grid if New Mexico or Wisconsin is not the situs state.Select the
Bypass message: "The EIN has changed since the return was processed"
check box if you want to generate the e-filing data even though the "The EIN has changed since the return was processed" message was generated.Select
Process
.If New Mexico or Wisconsin is not the situs state then a message, which indicates that at least one New Mexico or Wisconsin form must be selected, may display. Select
Cancel
to close the message and continue with e-filing. If you select OK, the e-file request will not be submitted.Select OK when the message asking whether you want to submit the accounts you selected for electronic filing displays.
Select OK when the message stating that the information was sent for validation and submission displays.
ONESOURCE Trust Tax reviews the e-filing data for errors that would prevent the returns from being e-filed. If a return is submitted for e-file, the version of the tax return print file associated with the data that is being e-filed is frozen and the e-file indicator displays in front of the tax return print file. The e-file indicator indicates the return type(s) the print file was frozen for with the following:
If a return is not submitted for e-file, the account is listed in the grid under the
Request Errors
collapsible section on the Request Status and History page. The reason the return was not submitted is displayed in theError
column.
About Data Transmissions
ONESOURCE Trust Tax transmits federal 1041 and 5227 returns starting in mid-February and continues to transmit returns until the IRS stops accepting e-filed returns for the tax year. 990 return types are typically transmitted from mid-February through April of the following year. The Officer and ERO PIN are inserted as an alternate signature as part of the e-filing data for each Form 990, 990-EZ, 990-PF, 990-T or 4720.
After an e-file request is submitted, ONESOURCE Trust Tax retrieves the return data for the returns included in the request. Federal and state returns are filed through the MeF platform. They are immediately transmitted to the IRS and cannot be freed. The IRS makes the state return available to the applicable taxing authority after the IRS accepts the federal return. If the IRS rejects the federal return, the state return is not made available to the state taxing authority.
Use the following registers to monitor the transmission process:
Returns waiting for IRS acknowledgment
-Lists accounts with federal 1041 and 5227 returns or 990 return types that were transmitted to and are waiting for acknowledgment from the IRS. Accounts are included in this register until ONESOURCE Trust Tax receives and processes the Acknowledgment file from the IRS.State returns waiting for acknowledgment
-Lists accounts with state returns that were transmitted to and are waiting for acknowledgment from the appropriate state taxing authority. TheEF status
column shows the state e-file status. For state returns, an e-file status ofNot considered
indicates that the state does not allow e-filing, your state e-file options were not set, or a previous print file was deleted and the print file included the state e-file record.
To view the accounts for a particular state, apply a filter. Select the filter bar for the
Fed/State
column, select the state from the drop-down list, select Filterthen selectApply All Filters
.About Acknowledgment Files
Except for federal 990 return types, each data transmission to a taxing authority is acknowledged by the taxing authority transmitting an electronic Acknowledgment file back to ONESOURCE Trust Tax. The Acknowledgment file identifies the returns that were accepted or rejected for e-file by the taxing authority. ONESOURCE Trust Tax expects to receive the Acknowledgment file from the IRS within two business days of when your data was transmitted to the IRS.
Reject codes are included in the Acknowledgment files sent from each taxing authority. Rejection conditions reported when the New York State Department of Taxation and Finance processes the New York state return are not posted to ONESOURCE Trust Tax. A Thomson Reuters representative will contact you directly for rejection conditions reported by the New York State Department of Taxation and Finance.
After ONESOURCE Trust Tax processes the Acknowledgment file, the e-file status for each transmitted return is updated to show if the return was accepted or rejected. If you are a ONESOURCE Trust Tax Tools user and you selected the
Set this status when Electronically Filed
check box when setting up an account status and a state status, then the status and its associated milestone are set automatically for accepted returns.Accounts that had federal e-filing data transmitted to the IRS are moved from the
Returns waiting for IRS acknowledgment
register to theReturns accepted by the IRS
or the applicable returns rejected by IRS register. Accounts that had state e-filing data transmitted to the applicable state taxing authority are moved from theState returns waiting for acknowledgment
register to theState returns accepted
orState returns rejected for Electronic Filing
register.At the time the federal or state return is rejected, the e-file indicator for the tax return print file is removed and the print file is no longer frozen. For federal returns, the
Federal tax return filing status
field in the computed amounts is set toNot filed
. You can review the value for this field using theFed Retn Filing
column in theBalance Due Payment Summary to be submitted
register. To include the field in custom registers, add theFederal tax return filing status
field in theTax Compute Audit Information
category on the Register Properties page. To work with rejected returns seeWorking with Rejected Returns.About Filing-Related Forms
ONESOURCE Trust Tax generates signature authorization forms (signature documents) that are required by the IRS and many states. For federal 1041 returns, ONESOURCE Trust Tax generates Form 8948 when the return has one or more conditions that disqualify it from e-file or you are a specified tax return preparer and need to explain why a return is being paper-filed.
About Federal and State Signature Documents
Completed signature documents for returns that qualify for e-file are included in the Miscellaneous section of the tax return print file. You are required by the applicable taxing authority to retain the completed and signed signature document for a certain period of time. Mailing the form is not required unless requested by the taxing authority.
The contents of a signature document depend on the return type and the requirements of the taxing authority. Many states do not require state-specific signature documents because the taxing authority accepts the IRS' signature document.
Fiduciary digitized signatures and ERO digitized signatures are available for all signature documents. The
Suppress use of fiduciary digitized signature on Form 8879-F
and/orSuppress use of ERO digitized signature on Form 8879-F
Fiduciary Info options determine whether the signatures are printed or suppressed.About IRS Form 8948
Form 8948 applies to Form 1041. ONESOURCE Trust Tax generates Form 8948 when:
The reason for not e-filing is selected for the
Reason for not filing electronically
Electronic Filing option. Form 8948 can be generated even if theConsider 1041 returns for electronic filing qualification
option is set toNo
.An e-filing reject diagnostic exists for an account. An e-filing reject diagnostic is always generated when the
Exclude from Federal Electronic Filing
check box is selected on the Admin Controls page and the tax return is processed.A 1041 return is rejected by the IRS. Form 8948 is generated as part of the IRS Reject Report available from the
IRS reports for filing rejected returns on paper
register. Box 4 is automatically checked on Form 8948 and theReject code
andNumber of attempts
are completed.
In the account binder, you can access Form 8948 on the Documents page. Select + signfor the tax year then select + signfor the
Document: E-Filing reports for filing rejected returns on paper
category. Select the document link in theRecipient
column to open the document in Adobe Acrobat Reader. If the File Download screen displays, selectOpen
.