Form 1065 Modernized
e-file (MeF) Program
Beginning May 1, 2008, the 1065 MeF Program began
processing “superseding” returns electronically. A super-
seding return is a taxpayer’s complete replacement of
the originally-filed return. A superseding return can be
filed within the filing period (including extensions) by
checking the Superseded box in the MeF XML Schema.
Additional information can be found in Publication
4163, Modernized e-file (MeF) Information for Authorized
IRS e-file Providers and Large Taxpayers (Corporations,
Partnerships and Tax Exempt Organizations).
Electronic Excise Tax Returns Are Here
The following forms are available for e-file:
n Form 2290, Heavy Highway Vehicle Use Tax
n Form 720, Quarterly Federal Excise Tax Return
n Form 8849, Claim For Refund Of Excise Taxes
(Schedule 3 & 6)
e-file Benefits:
n Offers improved service, speed, and reliability
n Provides immediate access to Schedule 1 on Form 2290
n Reduces processing time and errors on Form 720
n Provides faster turnaround on Form 8849 Schedule 3
refunds
Go to www.irs.gov and search on: Electronic Excise Tax
Returns Are Here. Follow the individual Form 2290, 720 &
8849 links to approved e-file providers.
Individual Returns
and Business Returns
Department of the Treasury
Internal Revenue Service
Publication 4521 (Rev.06-08)
Catalog Number 48257T
www.irs.gov
Returns
Business
Excise
NOTE: The information contained
in this brochure is subject to change.
Refer to www.irs.gov for updates.
Returns
Tax Year 2008 Changes
Form 1040
Line 23 – Will be revised to reflect the expiration of the
educator expense deduction. It was replaced by the Archer
Medical Savings Account (MSA) deduction.
Line 34 – Will be revised to reflect the expiration of the
tuition and fees deduction. It was replaced by jury duty pay
you gave to your employer.
Line 44 – Will be revised to remove the checkbox “c”, Form
8889. This tax will be included as an additional write-in tax
on Line 62.
Line 50 – Will no longer be used for residential e