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Frequently Asked Questions

Q1.  Which corporations are required to file returns electronically?

Archive of e-file for Large and Mid-Size Corporations - Freq...
A1.  Regulations issued January 11, 2005 require that corporations electronically file their Form 1120 or 1120s for tax periods ending on or after December 31, 2005 if they have assets of $50 million or more and file at least 250 returns, including income tax, information returns, excise tax, and employment tax returns, during a calendar year.
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Are section 8 only entities required to file electronically to REAC?

Financial Assessment of Public Housing Agencies - FAQs - HUD
All section 8 only entities are required to file the unaudited and audited financial information to REAC as required by the Uniform Financial Reporting Standards rule.
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Q1. What is e-file for large and mid-size corporations?

Archive of e-file for Large and Mid-Size Corporations - Freq...
A1. IRS e-file is the name for the electronic filing of tax returns. When a corporation e-files they send their income tax return data to IRS electronically instead of on paper forms. In 2004 IRS started a new e-file system for corporations, referred to as “Modernized e-file” (MeF) that is web-based, allowing electronic filing of corporate income tax returns through the Internet.
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I haven't been required to file tax returns in the U.S. Can't I use my New Zealand tax returns?

IV FAQs - U.S. Embassy Wellington, New Zealand
U.S. Immigration laws and regulations require that the petitioning relative or joint sponsor submit the most recent U.S. Federal Income Tax returns - not foreign tax returns. IRS requires Americans and lawful permanent residents who are working abroad to file a return even if most or all of their overseas income is excluded from U.S. taxes. For information on filing U.S. federal tax returns and declaring foreign income check the IRS website's Frequently Asked Questions.
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Q5.  Can I electronically file my corporation State income tax return?

Archive of e-file for Large and Mid-Size Corporations - Freq...
A5.   The IRS has been working with the Federation of Tax Administrators (FTA) and 26 state tax agencies on a joint project to develop a new fed/state electronic filing system. IRS will implement the new system in 2006, and many states likewise expect to implement electronic tax filing programs. Check with your State tax authorities for specific information about state electronic filing options available to corporations. 
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Who is required to file electronically?

Campaign Finance Electronic Filing FAQs
Most individuals or entities filing a campaign finance report WITH THE TEXAS ETHICS COMMISSION are required to file reports electronically unless the individual or entity is eligible to claim a statutory exemption. If you DO NOT FILE reports with the Texas Ethics Commission, the requirement to file electronically explained on this website does not apply to you. However, your local filing authority may have such a requirement.
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Can I discontinue receiving paper returns now that I am filing my returns electronically?

IFTA E-file (International Fuel Tax Agreement) Frequently As...
You should receive an e-mail from BOE confirming that you no longer wish to receive paper returns for the selected account. If you choose this option, and wish to restart the mailing of paper return forms, you must notify the BOE by submitting your request in writing, Contact Us If you do not choose this option, you will continue to receive paper return forms.
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Can I file Form ST-3 electronically?

Georgia Department of Revenue
Yes, sales and use tax may be reported and paid electronically. You may visit our website at http://www.dor.ga.gov/busEfileEpay.aspx for information."
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What types of entities are on file with the Corporations Division?

Frequently Asked Questions
Business corporations, nonprofit corporations, professional corporations, limited partnerships, and limited liability companies are formed in Georgia by filing with the Corporations Division of the Office of Secretary of State. In some instances, the above entities that form in other states choose to file with the Georgia Secretary of State as "foreign" entities.
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When am I required to file my use tax returns?

Frequently Asked Questions - Use Tax
Out of state sellers collecting and remitting Missouri use tax are required to file on a monthly, quarterly, or annual basis. Your filing frequency is determined by the amount of state tax (4 percent for regular locations and 1 percent for food locations) due. Local tax is not included when figuring your filing frequency. The filing frequency is determined by the total state tax due on the return as a whole, not by each location.
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When am I required to file my sales tax returns?

Frequently Asked Questions - Sales Tax
Sales tax returns may be filed on a monthly, quarterly or annual basis. Your filing frequency is determined by the amount of state tax (4 percent for regular locations and 1 percent for food locations) due. Local tax is not included when figuring your filing frequency. The filing frequency is determined by the total state tax due on the return as a whole, not by each location. State taxes collected above $45 per quarter but less than $500 per month should be filed on a quarterly basis.
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Do I have to electronically file my federal and state income tax returns at the same time?

Electronic Filing - Wisconsin Department of Revenue
No. Wisconsin is a "piggyback" state. This means that Wisconsin's electronic filing program works in conjunction with the federal electronic filing program. If you file online or through a tax preparer, you can file both your federal and state income tax returns together. If you e-file your federal return, you can still e-file your Wisconsin return at a later time, if your software supports state-only returns.
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Can I file electronically?

Middleburg Heights
Yes, individuals can file their returns electronically at www.ritaohio.com. E-filing is fast, simple, secure and free. Employers may also file withholding forms electronically.
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IRS EFile FAQs | Tax Refund, Electronic Filing, efile, Refun...
Click on the "Filing Options" link located within the Other Resources section on the right side of every page.
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Preston Parker CPA::Frequently Asked Questions
Yes. Filing electronically not only allows you to receive your refunds faster, but also will alert you if there are any problems with your return, such as a dependent that has already been claimed on someone else's return. You would receive this information within 24-48 hours instead of several weeks later, which would occur if you mailed in your return.Top
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Alpert Medical School Admissions and Financial Aid FAQs
You may obtain a paper FAFSA from the Financial Aid Office, but be aware that the processing time for a paper FAFSA application is longer than for the electronic application. Be sure to allow the FAFSA center at least two weeks to process your paper applications.
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Vehicle Inventory and Use Survey - Frequenty Asked Questions
No. You cannot return your completed 2002 VIUS form electronically. Time and resource limitations prevented us from making this option available for the 2002 survey. We are exploring the option of electronic reporting for use in future VIUS programs.
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What specific lobbying reports am I required to file electronically?

Campaign, Lobbying and Electronic Filing Frequently Asked Qu...
Once a filer reaches the $5,000 threshold that triggers electronic filing, all subsequent filings are required to be filed electronically. These reports include those filed by lobbyist employers, lobbying coalitions, lobbying firms, and persons spending $5,000 or more to influence legislative or administrative action.
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I have a small business. Who is required to file Forms W-2 electronically?

Frequently Asked Questions - Keyword: W-2
Any person, including corporations, partnerships, employers, estates, and trusts, who files 250 or more information returns of any Form 1042-S (PDF), Form 1099, Form 1098 (PDF), Form 5498 (PDF), Form 8027 (PDF), Form 8851 (PDF), Form W-2 (PDF), or Form W-2G (PDF), for any calendar year, must file these returns electronically or magnetically. For more information, refer to Tax Topic 801, Who Must File Magnetically, or Tax Topic 805, Electronic Filing of Information Returns.
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Q2.  Did IRS meet with directly with corporations to hear their concerns?

Archive of e-file for Large and Mid-Size Corporations - Freq...
A2.  Yes, both TEI and ACT included numerous corporations in the meetings with IRS  and they were allowed to voice their concerns directly to IRS.  AICPA  included many of the tax professionals that are expected to prepare returns for  large corporations.   Many issues were identified by corporations and tax  professionals during these  meetings and IRS committed to address each of the  issues raised.
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I don't have some of the required attachments in an electronic format.  What do I do?

QoL FAQ | Christopher and Dana Reeve Foundation
When mailing supporting documentation, please clearly indicate your organization's name, address and the project title, and that you have submitted an online application. I hit "Review and Submit" but I didn't get a confirmation email.  Was my application received?  No!  You must hit "Submit" once more after you go through the "Review and Submit" process or your application will not be officially submitted.
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Q1:   What is a mining report?

Mining Reports FAQs
A Coal Authority mining report identifies the environmental and stability risk arising from any past, current and future underground and surface coal mining activity that affects a property. This includes subsidence claims, reported hazards and mine gas emissions.
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How many directors are nonprofit corporations required to have?

Corey & Kime: Business Attorney Washington DC, Commercial Re...
Most states require nonprofit corporations to have at least three directors. But some states allow for only one director and some others allow for less than three members.
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Who is required to have a City of Seattle business license and file tax returns?

Department of Executive Administration
Anyone "engaging in business activities" within Seattle is required to obtain a Seattle business license whether or not a place of business is maintained within the city limits. Licensed businesses are sent either an annual or quarter business license tax return. You must file your return even if no tax is due. See definition of "Engaging in business" at Seattle Municipal Code 5.30.030.
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When are NRIs are required to file Tax Returns in India?

A Non?resident, having annual taxable income in India of more than Rs. 100,000/- for financial year 2005-06, has to file a return of income in India even if tax is made 'zero' with tax rebates/deductions. The return can be filed in Saral form. NRIs must also obtain Income tax PAN no, in case returns have to be filed in India. The due date for filing the return is 31st July 2006. If the income includes business and the turnover exceeds Rs. 40 lakhs, then the last date is 31st October 2006.
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