Tax year 2006 directions for corporations required to e-file.

Starting with tax years ending on or after Dec. 31, 2006, corporations with $10 million or more in assets that file 250 or more returns a year are required to electronically file Forms 1120 and 1120S.

Directions for affected corporations are available at www.irs.gov/businesses/corporations/article/0,,id=163357,00.html.

For more on the program, visit www.irs.gov/businesses/corporations/article/0,,id=146959,00.html.