Are footnotes sent with electronically filed returns?

The Federal and the states listed below will include footnotes in their electronic file.

Return TypeState/City
990 - Exempt OrganizationNone
1040 - IndividualMichigan, Michigan Cities, Oklahoma
1041 - FiduciaryNone
1065 - PartnershipOklahoma
1120 - CorporationOklahoma
1120S - S CorporationOklahoma

Note: 1065 / 1120S: Federal Schedule K-1 Footnotes are included in the federal electronic file.
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