Publication 4163
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Modernized e-file
Overview
Publication 4163 is designed to provide Authorized IRS e-file Providers and Large Taxpayers specific requirements and procedures for electronic filing through the Modernized e-File (MeF) system. "IRS e-file instructions for Large Taxpayers filing their own corporate income tax return" was formerly incorporated in Publication 4163. It is now included as an addendum to this publication.
IRS will use the procedures in this publication as a standard for all MeF business e-file programs. All publications referenced in this document are available at www.irs.gov. Be sure to check irs.gov frequently for updated information on e-filing through MeF (IRS article 171945).