You may file a fiscal year or short year return using the TaxAct 1120-S program. The IRS allows e-filing of short-year returns if it is the corporation's first year or final year; otherwise, a paper return must be filed. The corporation's start date must be in the same year as the TaxAct program. For example, for a short-year, the 2024 program can only be used for the corporations whose tax year begins in 2024.