See the IRS instructions to determine how to correctly file a consolidated return for a corporation.
According to IRS Notice 2005-88, corporations that cannot e-file business returns due to technology
restraints can request a waiver that excludes them from the IRS e-file mandate.
For more information on how to request a waiver from the IRS,
visit: http://www.irs.gov/irb/2005-48_IRB/ar08.html
