Yes, if a corporation is required to file their Form 1120, 1120-S, or 1120-F under Treasury Decision (TD) 9363, they are also required to e-file any amended or superseding tax returns.
The regulations under TD 9363 specify that the electronic filing requirement applies to all members of the Form 1120 and Form 1120S series of returns, including amended and superseding returns. This requirement is detailed in the final regulations, which clarify that the electronic filing mandate extends to all returns in these series, not just the original filings.
For instance, Section 301.6011-5(a) states that a corporation required to file a corporate income tax return on Form 1120 must file its return electronically if it meets the criteria set forth in the regulations. This includes any amended or superseding returns. Similarly, Section 301.6037-2(a) requires electing small business corporations (S corporations) to file their Form 1120S electronically if they meet the filing requirements, which also extends to amended and superseding returns.
Additionally, the regulations provide that if a corporation fails to file a required return electronically, it is deemed to have failed to file the return, which can result in penalties under section 6651 for failure to file a return. This underscores the importance of complying with the electronic filing requirements for all types of returns, including amended and superseding returns.
Sources:
T.D. 9363
Publication 4163 (12/2023)
Publication 4164 (10/2023)
T.D. 9972
T.D. 9336
TD 7564
T.D. 9329
