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September 22, 2006, Newsletter Issue #33: Corporate E-Filing
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Tip of the Week
Corporations with assets of $50 million or above and at least 250 returns are required to electronically file their 1120/1120S income tax returns for tax years ending on or after December 31, 2005. After the first effective year, the requirement will affect corporations that have assets of $10 million or more and have at least 250 returns. Although electronic claims filing is required of certain corporations, others may voluntarily convert to electronic claims filing.
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