A corporation cannot submit omitted documents after the return has been e-filed. If a taxpayer feels that the missed or forgotten items are material enough to warrant sending to the IRS, then an amended or superseding return should be filed. Taxpayers may use the Modernized eFile (MeF) system to file amended or superseding returns.
Sources:
Publication 4163 (12/2023)
Publication 4164 (10/2023)
Instructions for Form 1120 (2023)
Instructions for Form 7004 (12/2018)
IRM Part 3. Submission Processing. Chapter 11. Returns and Documents Analysis. Section 217. Form 1120-S Corporation Income Tax Returns
IRM Part 3. Submission Processing. Chapter 11. Returns and Documents Analysis. Section 16. Corporate Income Tax Returns