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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
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https://www.irs.gov/instructions/i1120f
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https://www.irs.gov/newsroom/dirty-dozen-taking-tax-advice-on-social-media-can-be-bad-news-for-taxpayers-schemes-circulating-involving-tax-forms
gov, official IRS social media accounts, or other government sites to fact check information