Generally, corporations with more than $10 million in assets are required to eFile forms 1120 and 1120S. Partnerships with more than 100 K-1s must also efile. Total returns filed were 7,229,289, up 9.72 percent from 6,588,980 a year ago.

The largest percent increase came in large partnerships with 122,879 returns efiled, a 14.06-percent increase from 107,730. The greatest volume is from corporate returns that are categorized as other than large corporate returns with 4,373,597 returns filed, an increase of 9.12 percent from 4,007, 895 in 2013's comparable period.