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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
https://www.irs.gov/instructions/i1120f
If there is a balance due on line 7, go to IRS
https://www.irs.gov/irb/2025-01_IRB
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https://www.irs.gov/publications/p334
If you have a tax question not answered by this publication or the How To Get Tax Help section at the end of this publication, go to the IRS Interactive Tax Assistant page at IRS