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TREAS/IRS RIN: 1545-BD65 Publication ID: Fall 2007 
Title: Mandatory e-Filing for Forms 1120 (U.S. Corporation Income Tax Return) 
Abstract: These regulations will provide that certain entities that file at least 250 information returns during the calendar year are required to file their income tax returns electronically. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1    26 CFR 301   
Legal Authority: 26 USC 6011(e)    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  01/12/2005  70 FR 2075   
Final Action  12/00/2007    
Additional Information: REG-130671-04 Drafting attorney: Michael E. Hara (202) 622-4910 Reviewing attorneys: James Gibbons (202) 622-4910 and Carol Nachman (202) 622-4910 CC: PA: Branch 1
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Michael E. Hara
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5529,
Washington, DC 20224
Phone:202 317-5417
Fax:202 874-9248
Email: michael.e.hara@irscounsel.treas.gov