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Can corporations, partnerships, and tax-exempt companies paper file if e-filed 7704/8868 gets rejected?

Yes, if your e-filing is rejected, it is possible to paper file 7704/8868. However, before doing so, you should try to resolve the rejection errors. If the errors cannot be resolved electronically, contact the e-help Desk (1-866-255-0654) and obtain authorization (waiver from the e-help Desk) before proceeding with paper filing.