The IRS has released Publication 4163 (Rev. 12-2025) for Modernized e-File (MeF) business returns processed in 2026. This publication outlines electronic filing requirements and guidance for returns filed through the IRS Modernized e-File (MeF) platform. There were several key changes in this recent update to the publication, which include the following:
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Puerto Rico form discontinuation: Forms 940-PR, 941-PR, 941-SS, and 943-PR have been removed from MeF. Filers must now use Forms 940, 941, 943, or 944 (or Spanish versions 940-SP, 941-SP, 943-SP).
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Expanded form support: MeF now accepts Forms 1120-H, 1139, 709, and 709-NA, with Forms 1120-RIC, 1120-REIT, 1120-L, and 1120-PC planned for later in 2026.
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Responsible Party reporting: A new section emphasizes the 60-day requirement to file Form 8822-B when a responsible party changes, addressing fraud and identity theft concerns.
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Technical updates: The IRS extended SOR mailbox retention from 30 to 60 days and adjusted the Sunday maintenance window to 12:00 a.m.–8:00 a.m. Eastern time.
