The IRS defines a "Large Taxpayer" as a business or other entity (excluding partnerships) with assets of $10 million or more, or a partnership with more than 100 partners. This definition applies to entities that originate the electronic submission of their own return(s).
Sources:
IRM Part 2. Information Technology. Chapter 3. IDRS Terminal Responses. Section 59. Command Codes BMFOL and BMFOR
Publication 3112 (11/2023)
Publication 4163 (12/2023)
IRM Part 3. Submission Processing. Chapter 42. Electronic Tax Administration. Section 4. IRS e-file for Business Tax Returns
Publication 1345-A
