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The IRS may waive the electronic filing rules if the corporation demonstrates that a hardship would result if it were required to file its return electronically
from the top result below

Here's how you know

https://www.irs.gov/instructions/i1120f
If there is a balance due on line 7, go to IRS

Here's how you know

https://www.irs.gov/irb/2025-01_IRB
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