Are footnotes sent with electronically filed returns?

For all return types, only Federal footnotes are included in the electronic file.

  • No state footnotes are included in the electronic file.
  • This includes the following types:
    • 1120
    • 1120S
    • 1065
    • 1040
    • 1041
    • 990
    • 5500¬†
  • 1065 / 1120S: Federal Schedule K-1 Footnotes are included in the electronic file.
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