If a corporation prepares its income tax return "in-house" but does not use tax preparation software, it will be required to purchase software approved for electronic filing, develop its own software, or use an IRS Authorized e-file Provider to prepare the electronic return. If the corporation chooses to develop its own software, it should contact the e-help Desk and review IRS Publication 4164. Additionally, the software must be approved by the IRS before it can be used to file an electronic return.
Sources:
Rev. Proc. 2011-25
§ 6011. General requirement of return, statement, or list
Notice 2004-54
IRM Part 3. Submission Processing. Chapter 11. Returns and Documents Analysis. Section 16. Corporate Income Tax Returns