What are the requirements and limitations for PDF attachments in CCH Axcess™ Tax and CCH® ProSystem fx® Tax?
Some return types require that you attach supporting documents as PDF files when you electronically file a return. You can attach PDF files using Interview Form EF-PDF1 or the Federal > General > Electronic Filing worksheet. For 2015 and later returns, the PDF files are embedded in the return so that you can view them any time you access the return.
During the electronic filing export process, a list of PDF file names, modified dates, categories (Required or Optional), and associated forms displays. You can review the content of each PDF before export.
Taxing Authority Requirements
- Review the IRS list of required PDFs to determine if these forms or schedules are in the return.
- Review the return to determine if there is anything else that should be sent as supporting information.
PDF File Limitations
- Each PDF must have a unique name. If you attach a PDF with the same name as another PDF that is already in the return, the first PDF will be overwritten.
- The PDF files must not be password-protected.
- The combined size of all PDF files attached to one electronic return submission cannot exceed 1 GB (approximately 5,000 pages).
- No one PDF file size can exceed 60 MB (approximately 500 pages). Files in excess of this size can be split into smaller PDF files.
- Multiple PDF files may be submitted but each PDF file must be less than 60MB (approximately 500 pages).
- A separate file must be created for each form type included as PDF (for example, one file for Forms 926, one file for Forms 982).
- PDF files with the same name can be attached to different occurrences in the return, provided each has a unique attachment code.
- PDFPath/File Name may not exceed 256 characters.
- The IRS Attachment Name must be 30 characters or less and not contain special characters, such as @, #, &.
Taxing Authority Limitations
The following tax authorities do not allow PDFs to be attached to an Individual return:
- CT (Connecticut)
- DTW (Michigan Cities)
- IN (Indiana)
- OHC (Ohio Cities)
- PHI (Philadelphia)
- TX (Texas)
- FBAR (Form 114)