are being transmitted when I e-file a return?
When a return is completed, there can be a long list of forms
and worksheets as a result of the numerous calculations, credits, schedules, previously filed
future estimations, and various preparer to client communications. At this time, there is no
expressed list detailing the contents of an e-file transmission, however, it is not to difficult to
determine what will be included. Simply put, the transmission only contains what is required per IRS Schemas.
For detailed information on Schemas, see IRS Schemas and business rules.
Our development teams communicate with the IRS and State Departments consistently to stay
up to date regarding the information required for processing returns. This allows Drake Software
to make sure that the information you enter is presented in the professional manner you expect, while also ensuring that the transmission does not include any unnecessary information. When the return is ready to be e-filed, the IRS and/or State Department only receive what they need.
View Mode and Sets
On the left, we can see the Federal portion of
the All Forms list, as shown in
Enhanced view. The list of information is quite extensive, however, not all of the forms will be transmitted with the
return. In fact, much of the list is for record keeping and substantiation.
On the right we can see the Federal Set.The Sets tab shows you an organized selection of forms. The Federal Set
displays forms that the IRS would require if they were to be mailed. In this example, less than half
of the forms from the Federal Forms list
are present within the Federal Set. This is because the list provides all of the documentation for the
calculations of the outcome, as well as communications to the taxpayer, and
In the example above, a corporate return is shown. The forms that are
- Form 1120,
substantiated by accompanying forms and schedules
- Cost of
- 4797 - Sales of business assets
- 4562 - Depreciation
- 1125-E and Schedule G - information regarding other individuals or
- There are also
'Statements' which provide a required
itemization of some items, such as Other Expense.
All of these items would be included in an e-filed
Generally speaking, if you are looking to see if a specific form is
included, the answer may be within the header of the form or worksheet. Some forms and
worksheets will specify if they should or should not be sent. If the
IRS requires the form in a paper-file situation, generally that information will be
transmitted with the return. Let's take a
look at some of the forms from the list that were not included in
Overflow Statements and Detail
- Communications/letters (not shown)
- Items, such as the result letter and bill, are produced
exclusively for your client. There is no need to consider those as they are not included in the
- Detail listings, and
- Some pages are marked "Keep for your
records." These forms, worksheets, or schedules are not required by the IRS or state DOR. Therefore, they are not included in
any e-file transmission.
- These forms are typically:
- Supporting details for items reported elsewhere, such
as the Depreciation Detail
- Items intended to provide useful information for preparing future tax returns, such
as NOL Deductions, including current and prior year amounts available and
used. This will assist with next year's return preparation.
- Overflow Statements
- Most commonly produced from detail worksheets, these statements provide an itemized
list with a calculated total.
- If the worksheet was not required, only the total flows to the line
referenced and the statement is retained for record keeping purposes.
- If the worksheet is
required by IRS or the state DOR, the details will be included with the e-filed return.
Generally, Overflow Statements are not included
with the transmission. The total calculated on the statement flows to the form and field for which it was
created. The resulting statement is for your records only (unless otherwise
A common source of Overflow Statements are Detail Worksheets. Detail Worksheets are created by selecting a field in data entry and
pressing CTRL + W, double clicking on the
field, or right clicking in the field and selecting "Add Worksheet." Some fields
require a detail worksheet, and will open the worksheet window when you begin typing in the field.
One such field is in an individual return on the C screen: Schedule C, Other
Detail worksheets that get
e-filed to the IRS will say "IRS requires this field to have a worksheet". The Schedule C, Line 27A - Other
Expenses worksheet is Part V, located at the bottom of page 2.
worksheets that do not get e-filed will just say "Detail Worksheet" at the top of the
worksheet will produce a "keep for your records" Overflow Statement that will add the lines together and produce a total on Schedule
C, line 1.
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