Knowledge Base

12091: e-Filing Current and Prior Year Returns

EF Generally

Which year(s) of returns can be e-filed?

The IRS supports e-file of the current year tax return and the two prior years through the MeF system (Modernized e-File system). During the 2023 tax year, you can e-file a 2023, 2022, or 2021 return from the corresponding year of Drake Tax. All other prior years must be paper-filed. 

The IRS provides information about processing expectations here:

Remember that to be able to transmit a prior year state return, Drake Software must support that return type (for example, state corporate returns) and the state must be able to accept them for that year.

Return Type

What Years Can Be e-Filed1

 1120, 1120S, 1065,
990, 70042
Current year and two immediately preceding years

1Subject to scheduled maintenance outage December - January. See Related Links below for details.
With certain limited exceptions, the instructions for Form 7004 advise that it must be filed on or before the due date of the applicable tax return. An untimely Form 7004 cannot be cured by e-filing it.

For more information see, "1.4 General Information About MeF," under the heading "Current and prior 2 Tax Years are Accepted" in Publication 4164.

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