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Publication 4164
Modernized e-File (MeF) Guide for
Software Developers and Transmitters
Processing Year 2026
Publication 4164 (Rev 12-2025) Catalog Number 36166N Department of the Treasury Internal Revenue Service www.irs.gov
Table of Contents
Table of Contents ............................................................................................................................................................2
1.
Introduction ................................................................................................ 10
1.1
What’s New in Publication 4164? ..................................................................................................................11
1.2
Modernized e-File (MeF)..................................................................................................................................12
1.3
Communications .............................................................................................................................................12
1.3.1
IRS Website ......................................................................................................................................................13
1.3.2
Communication Vehicles ...................................................................................................................................13
1.4
Highlights .........................................................................................................................................................14
1.4.1
General Items ....................................................................................................................................................14
1.4.2
A2A MeF Software Developer Kit (SDK) and Client Applications .....................................................................15
1.4.3
Identity Protection PIN (IP PIN) .........................................................................................................................15
1.5
General Information about MeF......................................................................................................................17
1.5.1
Current and Prior 2 Tax Years are Accepted ....................................................................................................18
1.5.2
Perfection Periods for Rejected Submissions ...................................................................................................18
1.5.3
Electronic Postmark ..........................................................................................................................................19
1.5.4
Addresses .........................................................................................................................................................19
1.5.5
Transmission Timeframe Affected by Routine Maintenance .............................................................................22
1.5.6
SubmissionIDs in Transmission Manifest and Attachment Mismatch ...............................................................23
1.5.7
SubmissionType in the IRS Submission Manifest .............................................................................................23
1.5.8
Short Period Returns for Partnerships, Corporations, Exempt Organizations, and Estates and Trusts ...........24
1.5.9
Taxpayers Required to e-File Original and Amended Returns ..........................................................................25
1.5.10
Vehicle Identification Number (VIN) for Form 2290...........................................................................................27
1.6
Amended Returns and Superseding Returns ...............................................................................................27
1.6.1
Superseding Returns.........................................................................................................................................28
1.6.2
Amended Returns Forms 1120, 1120-F, 1120-L, 1120-PC, 1120-RIC, 1120-REIT and 1120-S......................28
1.6.3
Amended Partnership, Exempt Organization, Excise Tax, Estate/Trust, Gift Tax and Individual Returns .......30
1.6.4
Amended Individual Returns (1040/1040-SR/1040-NR) ...................................................................................31
1.6.5
Corrected Individual Returns (1040-SS) ...........................................................................................................31
1.6.6
Amended Employment Returns (940/941/943-945) ..........................................................................................31
1.7
Tax Returns Exempt from e-File.....................................................................................................................32
1.7.1
Exempt Due to Preparer’s Technological Difficulties.........................................................................................32
1.7.2
Exempt Due to IRS e-File Limitations ...............................................................................................................32
2
2.
XML Overview for MeF ............................................................................... 37
2.1
MeF XML Structure ..........................................................................................................................................37
2.1.1
Schemas ...........................................................................................................................................................37
2.1.2
Submission Size ................................................................................................................................................38
2.1.3
Tag Names........................................................................................................................................................38
2.1.4
Attributes ...........................................................................................................................................................38
2.1.5
Repeating Group ...............................................................................................................................................39
2.1.6
Choice Construct ...............................................................................................................................................41
2.1.7
CurrencyCodeType ...........................................................................................................................................41
2.1.8
efileTypes ..........................................................................................................................................................42
2.1.9
Optional Choice for e-file Types with Required Fields ......................................................................................47
2.1.10
Attachments to Corporate Returns, Employment Tax Returns, Estate/Trust Tax Returns, Extensions,
Individual Returns and Partnership Returns .....................................................................................................47
2.1.11
General Dependency ........................................................................................................................................48
2.1.12
XML Character Representation .........................................................................................................................50
2.2
Binary Attachments (PDF Files) .....................................................................................................................50
2.2.1
Attach a PDF File ..............................................................................................................................................50
2.2.2
A Sample Non-XML Document Attached to the Submission ............................................................................53
2.2.3
A Sample Non-XML Document Attached to a Form..........................................................................................53
2.2.4
Names and Descriptions for PDFs ....................................................................................................................54
2.2.5
Form 1040/1040-NR Paper Document Indicator ...............................................................................................56
2.3
Special Instructions for “Schedule” Attachments to Form 8865 ...............................................................57
2.4
Special Instructions for Form 4466 ................................................................................................................57
2.5
Special Instructions for Other Forms and Attachments that Require Signatures....................................57
2.5.1
Form 8838 .........................................................................................................................................................58
2.5.2
Form 7004 .........................................................................................................................................................58
2.5.3
Form 8868 .........................................................................................................................................................58
2.6
Exempt Organization Return Attachments ...................................................................................................58
2.6.1
General Explanation Attachment.......................................................................................................................59
2.6.2
Binary Attachments for Exempt Organization Returns ......................................................................................59
2.7
Special Instructions for Consolidated Returns ............................................................................................60
2.8
MeF Transmission and Submission File Structures for Internet Filing (IFA) and Application-toApplication (A2A) ............................................................................................................................................64
2.8.1
MeF Transmission File Structures for IFA .........................................................................................................64
2.8.2
Submission File Structure for the IFA Channel .................................................................................................65
2.8.3
Creating A MeF Attachment ..............................................................................................................................66
3
2.8.4
MeF Transmission File Structures for Application-to- Application (A2A) ..........................................................68
2.8.5
MeF State Submission File Structure for Application-to- Application ................................................................70
2.9
Version Control for MeF Schemas and Business Rules ..............................................................................71
2.9.1
Schema and Business Rules Updates ..............................................................................................................71
2.9.2
General Information about Version Numbers ....................................................................................................72
2.9.3
Version Numbering Scheme .............................................................................................................................73
2.9.4
Validating Schema Versions .............................................................................................................................74
2.9.5
Example of Schema Versioning ........................................................................................................................75
2.10
MeF XML Schema File Structures ..................................................................................................................76
2.10.1
Form 1040 XML Schema Structure ...................................................................................................................78
2.10.2
Form 4868 XML Schema File Structure ............................................................................................................80
2.10.3
Form 2350 XLM Schema File Structure ............................................................................................................81
2.10.4
Form 56 XML Schema File Structure ................................................................................................................82
2.10.5
Form 9465 XML Schema File Structure ............................................................................................................83
2.10.6
Forms 1120/1120-F/1120-H/1120-S XML Schema File Structure.....................................................................85
2.10.7
Form 7004 XML Schema File Structure ............................................................................................................89
2.10.8
Exempt Organization Forms XML Schema File Structure .................................................................................92
2.10.9
Form 990-N XML Schema File Structure ..........................................................................................................94
2.10.10 Form 8868 XML Schema File Structure ............................................................................................................95
2.10.11 Form 1120-POL XML Schema File Structure....................................................................................................96
2.10.12 Form 1065 XML Schema File Structure ............................................................................................................97
2.10.13 Excise Tax Forms 720/2290/8849 XML Schema File Structure .......................................................................99
2.10.14 Form 2290 XML Schema File Structure ..........................................................................................................101
2.10.15 Form 8849 XML Schema Structure .................................................................................................................102
2.10.16 Form 1041 XML Schema File Structure ..........................................................................................................103
2.10.17 Form 94x Annual Forms XML Schema File Structure .....................................................................................106
2.10.18 Form 941xX Quarterly Forms XML Schema File Structure .............................................................................110
2.10.19 Form 990-T XML Schema File Structure.........................................................................................................113
2.10.20 Form 4720 XML Schema File Structure ..........................................................................................................115
2.10.21 Form 5227 XML Schema File Structure ..........................................................................................................117
2.10.22 Form 5330 XML Schema File Structure ..........................................................................................................119
2.10.23 Form 8038-CP XML Schema File Structure ....................................................................................................121
2.10.24 Form 1139 XML Schema File Structure.............................................................................................................122
3.
MeF Fed/State Program ........................................................................... 123
4
3.1
State Acknowledgements and State Submission Manifest.......................................................................123
3.2
Linked Returns (Fed/State Returns) ............................................................................................................124
3.3
Unlinked State Returns (State Standalone Returns) ..................................................................................124
3.4
Workflow for Individual, Corporate, Partnership, Estates/Trust and Exempt Organization State
Returns ..........................................................................................................................................................124
3.4.1
Exempt Organization Fed/State Program – Providing Copy of IRS Return to State ......................................125
3.4.2
Status Record for State Returns .....................................................................................................................126
3.5
General State Information.............................................................................................................................128
3.5.1
State Communication Testing .........................................................................................................................128
3.5.2
State Get New Submission .............................................................................................................................128
4.
MeF Transmission Methods .................................................................... 129
4.1
Transmitting Through Application-to-Application (A2A) ...........................................................................129
4.1.1
Security Directive Rules of Behavior for Access to IRS Business Systems ...................................................129
4.1.2
Registration for A2A Credentials .....................................................................................................................131
4.1.3
Strong Authentication ......................................................................................................................................131
4.1.4
Certificate Management ..................................................................................................................................131
4.1.5
Transmitting Through MeF Application-to–Application (A2A) .........................................................................132
4.1.6
General Information and Lessons Learned A2A SSL Certificates ..................................................................133
4.2
Transmitting through the Internet Filing Application (IFA) .......................................................................135
4.2.1
Applying to Submit Returns through the Internet ............................................................................................135
4.2.2
Accessing and Logging into MeF IFA ..............................................................................................................138
4.2.3
Submitting a Transmission File .......................................................................................................................143
4.2.4
MeF IFA Error Conditions When Uploading a File ..........................................................................................149
4.2.5
Help Tab ..........................................................................................................................................................155
4.2.6
Browsers and Operating Systems ...................................................................................................................156
4.3
Detecting Viruses in MeF Transmissions....................................................................................................157
4.3.1
Through Internet Filing Application (IFA).........................................................................................................157
4.3.2
Through Application-to-Application (A2A) .......................................................................................................157
5.
Validating the Transmission and Return Data........................................ 158
5.1
Business Rules (Categories/Severity) .........................................................................................................158
5.2
Transmission Validation Business Rules ...................................................................................................161
5.3
Validating Tax Return ...................................................................................................................................162
5.3.1
Schema Validation ..........................................................................................................................................162
5.3.2
Business Rule Validation.................................................................................................................................163
5
5.3.3
Checksum and Data Values Returned in the Acknowledgement File .............................................................165
5.4
Status Record for Federal Returns ..............................................................................................................167
5.5
Acknowledgement Schema ..........................................................................................................................168
5.6
Generating Acknowledgement Files............................................................................................................171
6.
Retrieval Methods for MeF....................................................................... 172
6.1
Retrieving the Acknowledgement through Internet Filing Application (IFA) ..........................................172
6.1.1
Retrieving an Acknowledgement File ..............................................................................................................173
6.1.2
MeF Error Messages When Retrieving Acknowledgments .............................................................................178
6.2
Viewing a List of Participating States in the Fed/State Program ..............................................................184
6.3
Retrieving Production Federal and/or State Submission Status Records ..............................................186
6.4
Retrieving Form 2290 Schedule 1s ..............................................................................................................191
6.5
Retrieving Acknowledgements through Application-to- Application (A2A) ...........................................196
6.6
Retrieving State Submissions through Application-to- Application (A2A) .............................................198
7.
Electronic Funds Withdrawal (EFW) Payment Options ......................... 199
7.1
Types of Payments Allowed .........................................................................................................................199
7.2
General Information ......................................................................................................................................199
7.3
Is Scheduling Allowed? ................................................................................................................................200
7.4
EFW Payment When Return is Rejected .....................................................................................................201
7.5
Payment Cancellation and Payment Inquiry ...............................................................................................201
8.
MeF Alternative Signatures ..................................................................... 201
8.1
Electronic Signature Requirement for Corporations, Partnerships, Sole Proprietor, Employment
Taxes, Estates and Trusts, Exempt Organizations (except Form 990-N), Forms 720 and 8849...........201
8.2
Electronic Signature Requirement for Form 2290 ......................................................................................202
8.2.1
Alternate Signature Requirements for Form 2290...........................................................................................202
8.3
Electronic Signature Requirement for Extension Forms 4868, 7004 and 8868.......................................203
8.4
Electronic Signature Requirement for Form 990-N ....................................................................................203
8.5
Electronic Signature Requirement for Forms 1040 Series ........................................................................203
8.6
Electronic Signature Requirement for Form(s) 94x ....................................................................................203
8.7
Electronic Signature Requirement for Form(s) 1042 ..................................................................................203
8.8
Electronic Signature Requirement for Form 1139 .....................................................................................204
8.9 Practitioner PIN Option.........................................................................................................................................204
8.9.1
Form 1041 Multiple Tax Return Listing (MTRL) .............................................................................................209
8.9.2
Self-Select PIN Option ....................................................................................................................................210
8.9.3
Scanned Form 8453 Option ............................................................................................................................211
6
8.9.4
Form 94x On-Line e-filer .................................................................................................................................212
8.10
Elections that Require Separate Signatures ...............................................................................................213
8.11
Forms Attached to 1120/1120-S with Separate Signatures .......................................................................213
8.12
Jurat/Disclosure Guidelines .........................................................................................................................214
8.13
Jurat Language Text Selections ..................................................................................................................214
8.13.1
Forms 1040, 1040 Amended Return (with 1040-X), 1040-SR, 1040-SS and 1040-NR .................................214
8.13.2
Form 2350 Jurat ..............................................................................................................................................217
8.14
Perjury Statement – Use This Selection When Electronically Filing .......................................................218
8.14.1
Form 2350 Jurat ..............................................................................................................................................218
8.14.2
Form 56 Jurat ..................................................................................................................................................220
8.14.3
Form 9465 (Standalone) Jurat ........................................................................................................................221
8.14.4
Forms 1120, 1120-F, 1120-H, 1120-L, 1120-PC, 1120-RIC, 1120-REITand 1120-S Jurat ...............................221
8.14.5
Form 7004 Jurat ..............................................................................................................................................223
8.14.6
Form 1065 Jurat ..............................................................................................................................................224
8.14.7
Forms 990, 990-EZ, 990-PF, 990-T, 4720, 5227, 5330, 8038-CP, .................................................................225
8.14.8
Forms 720, 2290 and Form 8849 Jurat ...........................................................................................................226
8.14.9
Form 1041 Jurat ..............................................................................................................................................229
8.14.10 Form 94x Jurat ................................................................................................................................................230
8.13.11 Form 1139 Jurat..............................................................................................................................................232
9.
Form 7004, Application for Automatic Extension of Time to File Certain
Business Income Tax, Information and Other Returns ......................... 232
9.1
Types of Returns and Conditions for which Form 7004 may be used to Request Extension of Time to
File ..................................................................................................................................................................233
9.2
Data Entry for Form 7004 ..............................................................................................................................233
9.3
Timely Filing of Form 7004 ...........................................................................................................................234
10.
Exempt Organization Section.................................................................. 234
10.1
Form 8868, Application for Extension of Time to File an Exempt Organization Return or Excise Taxes
Related to Employee Benefit Plans ............................................................................................................234
10.2
Reasonable Cause for Late Filing of Form 990, 990-EZ, 990-PF, 990-T, 4720, 5227, 5330 or 1120-POL
........................................................................................................................................................................235
11.
Excise Tax Section................................................................................... 235
12.
Individual Return/Extension Section ...................................................... 235
12.1
Foreign Employer Compensation (FEC) Record ........................................................................................235
7
12.1.1
Form 1040 .......................................................................................................................................................235
12.1.2
Form 1040-NR ................................................................................................................................................236
12.2
Field “Purpose” in Form 1040, 1040-NR Attachments ...............................................................................236
12.3
Conditions Which May Affect Refund .........................................................................................................236
12.4
Extensions .....................................................................................................................................................237
12.5
Filer Name Format .........................................................................................................................................237
13
Exhibits ..................................................................................................... 240
13.1
Exhibit 1 – Business Name Control .............................................................................................................240
13.2
Exhibit 2 – Exempt Organization Name Control .........................................................................................243
13.3
Exhibit 3 – Estate and Trust Name Control .................................................................................................243
13.4
Exhibit 4 – Employment Tax Name Control ................................................................................................246
13.5
Exhibit 5 – Individual Name Control ............................................................................................................247
13.6
Exhibit 6 - Social Security and Taxpayer Identification Numbers ............................................................253
13.7
Exhibit 7 – Identifiers ....................................................................................................................................254
13.8
Exhibit 8 – Standard Postal Service State Abbreviations and ZIP Codes ................................................256
13.9
Exhibit 9 – Foreign Country Codes..............................................................................................................256
13.10
Exhibit 10 – Forms and Attachment Listing ................................................................................................256
13.11
Exhibit 11 – Return Due Dates Tables .........................................................................................................257
13.12
Exhibit 12 – Recommended Names and Descriptions for PDFs ..............................................................257
14
IRS Modernized e-File (MeF) Service Request Guidance for Software
Developers/Transmitters and States ...................................................... 268
14.1
General Guidance..........................................................................................................................................268
14.2
Transmitters...................................................................................................................................................269
14.2.1
Retrieving Acknowledgements ........................................................................................................................269
14.2.2
Federal Acknowledgements ............................................................................................................................269
14.2.3
State Acknowledgements ................................................................................................................................270
14.2.4. Don’t Keep Requesting the same State Acknowledgement ............................................................................270
14.2.5
Separate Federal and State Acknowledgement Retrievals .............................................................................270
14.2.6
Timeout Conditions .........................................................................................................................................271
14.3
States .............................................................................................................................................................272
14.3.1
Retrieving Submissions ...................................................................................................................................272
14.3.2
Proper Use of Get Submissions By Msg ID ....................................................................................................273
14.3.3
Proper Use of Get Submission Reconciliation List ..........................................................................................274
14.3.4
Get Submissions .............................................................................................................................................274
8
14.3.5
Service (SOAP) Responses ............................................................................................................................275
14.4
State Schedule for Creating Submission Batch Files ................................................................................275
14.5
Current Global Settings for States ...............................................................................................................279
14.6
Reconciliation List Options ..........................................................................................................................281
9
1.
Introduction
This publication outlines the communication procedures, transmission formats, business rules
and validation procedures for returns e-filed through the Modernized e-file (MeF) System. To
develop software for use with the MeF system, Software Developers and Transmitters should
use the guidelines provided in this publication along with the Extensible Markup Language
(XML) Schemas made available yearly.
The procedures in this publication should be used in conjunction with the most current version
of the following publications:
■
Publication 1345 – Handbook for Authorized IRS e-file Providers of Individual Income
Tax Returns. This publication provides important information for Authorized IRS e-file
Providers of Individual Income Tax Returns, including information regarding return
submission, record keeping requirements, payment options, and refunds.
■
Publication 1436 – Assurance Testing System (ATS) Guidelines for Modernized e-File
(MeF) Individual Tax Returns. This publication contains testing guidelines and instructions
for the Modernized e-file (MeF) platform. The Electronic Program Operations requires that
all Software Developers and Transmitters to pass ATS before they can be accepted into
the electronic filing program each Tax Year/filing season.
■
Publication 3112 – IRS e-file Application and Participation. This publication provides
important information for Tax Professionals and Authorized IRS e-file Providers regarding
applying and participating in IRS e-file. All participants should read this publication to
become familiar with the requirements for continued participation.
■
Publication 4163 – Modernized e-file (MeF) Information for Authorized IRS e-file
Providers for Business Returns. This publication is used by Electronic Return Originators
in preparing and submitting Corporate, Employment Tax, Estate and Trust, Excise Tax,
Exempt Organization and Partnership Returns and Extensions.
■
Publication 4557 – Safeguarding Taxpayer Data: A Guide for Your Business. This
publication is the IRS Guide to Safeguarding Taxpayer Data. The target audience is nongovernment businesses involved in the preparation and filing of income tax returns. The
purpose of this publication is to provide information on legal requirements to safeguard
taxpayer data.
■
Publication 5078 – Assurance Testing System (ATS) Guidelines for Modernized e-File
(MeF) Business Submissions. This publication contains general and program specific
testing information for use in completing the Assurance Testing System (ATS) process for
business submissions. ATS is a process to test software and electronic transmissions prior
to accepting Software Developers, K-1 Aggregators, Transmitters and Large Taxpayers
into the MeF Program.
10
Publication 5830 – Modernized e-File (MeF) IS State and Trading Partner Reference
Guide. This publication describes the interaction between MeF and the State and Trading
Partners through the Internet Filing Application (IFA) and Application-to- Application (A2A)
platforms.
■
The Automated Enrollment External User Guide provides additional guidance for e-filing
through MeF. The purpose of this document is to describe the User Interface (UI) for the
Automated Enrollment (AE) Application. The AE application provides authorized delegated
users the ability to enroll and update Application System IDs (ASID) using the Integrated
Enterprise Portal (IEP).
MeF publications and guides can be found at the Modernized e-file (MeF) User Guides and
Publications page.
1.1
What’s New in Publication 4164?
This edition of Publication 4164, Modernized e-File (MeF) Guide for Software Developers and Transmitters,
replaces the previous edition revised October 2024.
■
Clarified the statement to specify which documents are not allowed to electronically file with a
Binary Attachment
■
Updated Forms Titles to 8868, 2848, 8332 and 8864
■
Updated Figure 2-14 Binary Attachment XML Document
■
Removed Form 8885, Health Coverage Tax Credit
■
Updated Figure 8-3 and 8-4 for Form 1310
■
Removed Form 1040PR reference throughout Publication
■
Removed Form 940PR, 941SS, 941PR and 943PR reference throughout Publication
■
Updated Table 13-17 and 13-19 to include additional recommended names based on requirements
for the respective IRC
■
Created new Table 13-20 for IRC § 1503(d)
■
Renumbered Tables 13-20 to 13-21 and 13-21 to 13-22 as a result of new Table 13-20
■
Added new Tables 13-23 and 13-24: Recommended Names and Description for PDFs § 1.263, §
1.721(c) and § 1.6038
■
Removed Line 1 reference in Form 1040 Example and replaced with reference to Section in
Repeating Group sub-heading
11
■
Added IMF Form Family to Practitioner PIN Section
■
Added Forms 1120-L, 1120-PC, 1120-RIC and 1120-REIT to 1120 Form Family
■
Clarified the General Items Section about direct deposit information
■
Clarified Figure 2-7 Business Name Control language
■
Updated 7004 Exclusions
■
Updated Table 5-4 Return Validation Business Rule
■
Corrected Grammatical errors and updated Tax Year (TY) and Processing Year (PY) throughout
Publication
1.2
Modernized e-File (MeF)
Refer to the most current published schemas and forms/schedules for each form type family.
The IRS will use the procedures in this publication as the standard for all e-file programs.
The IRS has combined information for Corporate, Employment Tax, Estate and Trust, Excise
Tax, Exempt Organization, Individual, Annual Withholding Tax Returns for US Source Income of
Foreign Persons and Partnership returns in this publication. Unless otherwise indicated, all
information applies to all seven return types.
For this document, the main parent return type referenced will include all sub-return types (for
example: “Form 1040” includes 1040-SR/SS/ NR).
This Publication and its updates or revisions are available on Modernized e-file (MeF) User
Guides and Publications page.
1.3
Communications
The IRS worked in partnership with many MeF stakeholders to develop the information
contained within this publication. Your continued cooperation is requested.
On occasion, you may need to contact the IRS regarding e-filing issues, including MeF topics.
The e-help desk has been designated as the first point of contact for e-filing issues. Accounting
Firms, Electronic Return Originators (ERO), Large Taxpayers, Software Developers and
Transmitters should contact the e- help desk at 1-866-255-0654 (Monday through Friday 6:30
a.m. – 6:00 p.m. CST) for assistance in the following areas:
■
IRS e-file application
■
ATS or Communication Testing
■
Transmission issues
■
Strong authentication for A2A
12
■
Rejects
■
Technical questions on Schemas or Business Rules
If the e-help desk is unable to answer questions, related to the e-file issues listed above, the
inquiry will be forwarded to the appropriate area for a response. Customers will be provided a
contact number for issues outside the scope of the e-help desk area. This includes issues
related to tax law, Employer Identification Number (EIN) issuance, TIN verification, etc.
For Processing Year 2025, questions regarding MeF system issues, new transmitter
development Issues, new development of forms related to the MeF programs and/or Exempt
Organization Form questions may be sent to the MeF Mailbox.
1.3.1
IRS Website
MeF uses irs.gov to communicate information about the program. The Modernized e-file (MeF)
Program Information page provides links to:
■
New Program Information Coming Soon to MeF
■
Modernized e-file (MeF) Assurance Testing System (ATS) Updates MeF Forms
■
MeF Program Overview
■
MeF User Guide and Publications
■
MeF Schemas and Business Rules – Made available through e-Services in 2016
■
Approved IRS e-file for Business Providers
■
MeF Stylesheets MeF Internet
■
Filing MeF Status Page
If you encounter an issue or limitation that prevents a return from being e-filed through MeF and
the solution is not posted on IRS.gov, please contact the e-help desk at 1-866-255-0654
(Monday through Friday 6:30 a.m.– 6:00 p.m. CST). The MeF staff will then work on making the
appropriate corrections. Until corrections can be implemented, MeF will develop “workarounds,”
which are temporary resolutions to allow the return to be e-filed. The Known Issues and
Solutions or workarounds are posted by tax year under the “Known Issues and Solutions”
heading. The solutions are listed under the appropriate form family heading on the Modernized
e-File (MeF) Schemas and Business Rules page.
1.3.2
Communication Vehicles
MeF uses QuickAlerts to distribute information and updates to MeF stakeholders. QuickAlerts is
a free online service that keeps Tax Professionals up-to-date on events that affect e-file
throughout the filing season and beyond. Subscribers receive communications 24/7 regarding
processing delays, IRS e-file program updates, and early notification of upcoming seminars and
13
conferences. Sign up on the “subscription page.” More information can be found on the
QuickAlerts: Email Updates on IRS e-filing Systems page for Tax Professionals.
Subscribers who want to receive Technical e-file information about the MeF platform should
access their QuickAlerts subscription and subscribe to the Technical category.
This category is intended for Software Developers, Transmitters and States to keep everyone
abreast of the latest news related to the MeF platform.
1.4
Highlights
1.4.1
General Items
When filing and/or printing a paper return, Software Developers are being asked to default the
“Routing Transit and Account Numbers” in the software packages on Forms
1040/1040SR/1040NR/1040-SS, with all capital X’s, when taxpayers choose not to have their
refund directly deposited. These fields should never be blank on paper filed returns. Please see
the Amount Refunded to You sections in Form 1040,, Form 1040-NRand Form 1040-SS
instructions if taxpayers don’t want their refund directly deposited to their bank account.
In Alignment with Executive Order 14058 “Transforming Federal Customer Experience and
Service Delivery to Rebuild Trust in Government”, to expand refund options to improve taxpayer
service and processing efficiency. Beginning with Tax Year 2025, direct deposit will be available
for Forms 940, 943, 944 and 945. Form 941 will include this functionality starting in Tax Year
2026. Additional guidance and technical details will be released as implementation progresses.
Form 1040-SR, “U.S. Income Tax Return for Seniors”, will continue to be accepted in MeF for
Tax Year 2021 and forward. Software packages that support the Form 1040-SR will utilize the
Form 1040 schema to submit the return electronically. The Form 1040 schema has a Form
1040-SR Indicator checkbox that must be marked to indicate that Form 1040-SR is being efiled. The Form 1040 schema will then be completed as usual and MeF will process the return
as a Form 1040-SR. All Form 1040 Business Rules will apply to the Form 1040-SR.
Form 1040-X “Amended U.S. Individual Income Tax Return” will be accepted in MeF as a
“child” attachment to the “Parent” Forms 1040/1040SR for the current and two prior years.
MeF will accept Form 1040-NR Amended Returns and Form 1040-SS Corrected
Returns for Tax Year 2021 forward.
The Form 1040-X will be a form-level attachment. The electronic Form 1040/1040SR/1040-NR Amended Return (with attached 1040-X and the Amended Return indicator
checkbox marked) will require submission of ALL necessary forms and schedules as if it
were the Original submission (even though some forms may have no adjustments).
orm 1040-X cannot be attached to Form 1040-SS. The Form 1040-SS schema will be
completed with the updated figures, with all supporting documentation and the Corrected
Return indicator checkbox marked.
Additionally, for Tax Year 2021, a Superseded Checkbox will be added to the electronic
version of the 1040, 1040-NR and 1040-SS. This checkbox will be marked to indicate an
14
Amended/Corrected return is being filed before the Due Date of the original return.
Additionally, for Tax Year 2021, beginning 06/01/2023, a Superseded Checkbox will be
added to the electronic version of the 1040, 1040-NR and 1040-SS.This checkbox will be
marked to indicate a Form 1040-X is attached and it is being filed before the Due Date of the
original return. MeF will also be adding an amended return indicator checkbox to Tax Type
1040-NR and a corrected return indicator for Tax Type 1040-SS.Section 2006 (a) and (c) of
Public Law 114-41 changed the due dates for business tax returns and extension of
timeframes, for tax years beginning after 12/31/15, the due date for Form 1120 and 1120-F
returns changed from the 15th day of the 3rd month to the 15th day of the fourth month after
the close of the tax year. An exception applies for fiscal years ending June 30th, the due date
will remain the 15th day of the third month after the close of the tax year.
1.4.2
A2A MeF Software Developer Kit (SDK) and Client Applications
The IRS is providing tools to assist developers and transmitters with the use of the Modernized
e-file (MeF) system. These tools are broken into two broad types:
■
Software Developers Kit (SDK)
■
Client Applications
The Software Developer Kit (SDK) provides compiled binaries in Java (v1.6) and .NET (WCF
v4.0) technologies so that developers can incorporate and use those binaries in their
development environment. There are many advantages of using the SDK as developers do not
have to code the various web-services calls to communicate to MeF. The SDK provides clients
a set of APIs to compose SOAP messages to MeF and process the response coming back from
the system. In addition to compiled binaries, the toolkit also provides source code for both the
Java and .NET SDKs for developers who might be interested in taking guidance from the source
code to build their own solution.
The MeF Client Applications are operational MeF applications that a State or transmitter can
load to any machine that runs a Java Runtime Environment (JRE) (this includes all Windows
and UNIX machines). High volume users may not find this application suitable for use because
it is single- threaded. Users who do not expect high volumes will find the MeF Client
Applications useful. The MeF Client Applications require all submissions to be in the appropriate
XML format. All other functions are fully developed in the applications.
The A2A Toolkit contains Java and .NET SDKs and the client applications, are now available to
those Transmitters and states interested in using the MeF system to send or receive returns. If
you are interested in receiving either the toolkit or client application, please send an e- mail to
the: MeF Mailbox to request a copy. Please include your name, company name, address and
phone number with your request for the toolkit. Make sure to include “A2A Toolkit” in the subject
line.
1.4.3
Identity Protection PIN (IP PIN)
15
The IRS requires the use of Identity Protection PINs for all SSNs with an IP PIN requirement,
regardless of whether the SSN is entered for a primary, spouse or dependent/qualifying
individual. Entry of an IP PIN will be required for any SSN with an IP PIN requirement on the
following Forms/Schedules:
■
Any 1040 Series Parent
■
Form Schedule EIC
■
Form 2441
If both the Primary taxpayer and Spouse were issued an IP PIN and the taxpayers are filing a
joint return, then both IP PINs must be included in the e-filed return.
The IP PIN must be used for all prior year returns e-filed in Processing Year 2026 for Primary
and Spouse. Interview-driven Software will provide:
■
A prompt asking the taxpayer(s) if they received a six-digit IP PIN from the IRS.
■
The six-digit IP PIN could have been received:
■
by a notice from the IRS or viewed online from the Get an IP PIN application
Form-based Software will provide:
■
Clear and concise instructions to direct the taxpayer(s) to enter their unique six-digit
Identity Protection PIN (IP PIN). The six-digit IP PIN could have been received:
■
by a notice from the IRS
■
online from the Get an IP PIN application
All software will provide:
■
Clear and concise instructions to direct the taxpayer(s) to enter their unique six-digit IP
PIN:
■
The instructions should advise taxpayers that entry of an IP PIN will be required
for any SSN with an IP PIN requirement
■
IP PIN for Primary Taxpayer is element name IdentityProtectionPIN
■
IP PIN for Spouse is SpouseIdentityProtectionPIN
■
IP PIN for Dependent/Qualifying Child is element IdentityProtectionPIN within the
respective form/schedule
16
1.5
General Information about MeF
MeF accepts the following parent form types:
■
Corporations (Forms 1120, 1120-F, 1120-H, 1120-L, 1120-PC, 1120-RIC, 1120-REIT and 1120-S)
■
Employment Tax (Forms 940, 941, 941-X, 943, 943-X, 944, 945, 945-X)
■
94x Online Signature PIN Registration
■
Exempt Organizations (Forms 990, 990-EZ, 990-N, 990-PF and 1120-POL, 990-T, 4720,
5227, 5330, and 8038-CP)
■
Excise Tax (Forms 720, 2290 and 8849)
■
Extensions (Forms 2350, 4868, 7004 and 8868)
■
Fiduciaries (Form 56)
■
Individual (Forms 1040/SR/SS/PR/NR)
■
Estate and Trust (Form 1041)
■
Annual Withholding Tax Returns for US Source Income of Foreign Persons (Form 1042)
■
Installment Agreements (Form 9465)
■
Partnerships (Form 1065)
■
Estate and Gift (Forms 709 and 709-NA)
■
Application for Tentative Refund (Form 1139)
The list of all forms and schedules for each parent form type can be found on each form families
Modernized e-file (MeF) Schemas and Business Rules page.
A Temp ID is included in the state submission manifest and acknowledgement Schemas. This is
an alphanumeric element used by some states who assign Temp IDs to taxpayers. The Temp
ID can be used in place of an Employer Identification Number (EIN) or SSN.
Selection of EIN, SSN, or Temp ID is a choice in the state submission manifest. Either an EIN,
primary SSN, or name control (with optional spouse SSN and name control), or Temp ID must
be provided, or the submission will be rejected.
The acknowledgement will be populated either with Taxpayer Identification Number (TIN)
(Employer Identification Number (EIN) or Social Security Number (SSN)) or Temp ID. The
submission category can be used to determine if TIN is an EIN or SSN. TIN/Temp ID is
implemented as a choice.
The literal “UNKNOWN” is returned in the acknowledgement for the elements EFIN,
Government Code, Federal Submission Type, Tax Year, Submission Category, and Acceptance
Status when the submission manifest fails schema validation, or the submission zip file cannot
be opened.
“Unknown” is included as an enumerated value in those elements that have an enumerated list.
17
1.5.1
Current and Prior 2 Tax Years are Accepted
When a new tax form type is added to the MeF platform, tax returns will be accepted for the first
Processing Year only.
■
In Processing Year 2026, MeF will accept TY2025, TY2024, and TY2023 returns for Form
1040
■
In Processing Year 2026, MeF will accept TY2025, TY2024, and TY2023 returns for Form
1040-NR
■
In Processing Year 2026, MeF will accept TY2025, TY2024, and TY2023 returns for Form
1040-SS
■
In Processing Year 2026, MeF will accept TY2025, TY2024, and TY2023 returns for Form
1041
As subsequent Tax Years are added to the system, MeF will accept the current year and two
Prior Tax Years. Tax Years beyond the two Prior Years cannot be filed through MeF.
When a tax form type is removed from the MeF platform, tax returns will be accepted through
the final Processing Year only.
1.5.2
Perfection Periods for Rejected Submissions
When a transmitted electronic business return is rejected, there is a ten-day Transmission
Perfection Period (look back period) to perfect that return for electronic re-transmission. When a
previously rejected electronic return is “Accepted” by the IRS within the ten-day Transmission
Perfection Period, it will be deemed to have been received on the date of the first reject that
occurred within that ten-day period.
Publication 4163 has detailed perfection period information for MeF business returns. The
Transmission Perfection Period for an extension to file Form 4868, 7004 or 8868, is five days.
A different Transmission Perfection Period applies for electronic individual income tax returns
that are rejected. When a rejected return is submitted on or before the due date of the return
and a corrected return is “Accepted” by the IRS by the fifth calendar day after the due date of
the return, it will be deemed to have been received on the date of the first reject.
The following transmission dates pertain to individual returns:
■
April 20, 2026 – Last day for retransmitting rejected timely filed Form 1040 family returns
(Form 1040-NR with effectively connected income)
■
June 20, 2026 – Last day for retransmitting rejected timely filed Form 1040 family returns
(Form 1040-NR with non-effectively connected income) and/or Form 4868 extensions to
meet overseas exception and Form 2350
■
October 20, 2026 – Last day for retransmitting rejected timely filed Form 1040 family
returns (Form 1040-NR with effectively connected income) on extension from Form 4868
See Publication 1345 for additional information on transmission timeframes for Individual
returns/extensions.
18
1.5.3
Electronic Postmark
A Transmitter may provide an electronic postmark to taxpayers that file Tax Returns and
Extensions of Time to File Tax Returns, through an ERO or through an Online Provider (Online
Filing).
The Transmitter creates the electronic postmark bearing the date and time, GMT time format,
(in the Transmitter’s time zone) that the return is received at the Transmitter’s host computer.
The electronic postmark must be adjusted to the time zone where the taxpayer resides to
determine the postmark’s actual time.
Example: If the Transmitter provides an electronic postmark with a time in the Pacific Time
Zone but the taxpayer resides in the Eastern Time Zone, the taxpayer must add three hours to
the postmark time to determine the actual postmark time (Eastern Time Zone).
Conversely, if the Transmitter provides an electronic postmark with a time in the Eastern Time
Zone but the taxpayer resides in the Pacific Time Zone, the taxpayer must subtract three hours
from the postmark time to determine the actual postmark time (Pacific Time Zone).
If an electronic postmark is created on or before a prescribed deadline for filing but the return is
received by the IRS after the prescribed filing deadline, the return will be treated as filed on the
electronic postmark date if received within two (2) days of the electronic postmark. For a return
to be treated as filed on the electronic postmark’s date, all requirements for signing the return
must be met. If a return is rejected, a corrected return must be filed in accordance with the rules
for timely filing corrected returns after rejection of an electronic return.
1.5.4
1.5.4.1
Addresses
Domestic Address
Placeholder The IRS uses a taxpayer’s address of record on file for various notices that are
required to be issued to a taxpayer’s “last known address” under the Internal Revenue Code
and for refunds of overpayments of tax, unless otherwise specifically directed by taxpayers,
such as by using Direct Deposit. If the address entered on the return is different from the
address of record on file, it will become the new “official” address of record within the IRS
Master File. It is important to enter the complete mailing address (apartment numbers, suite
numbers, box numbers, etc.) in the street address line 1 field. This may require abbreviation of
lengthy address information to provide all pertinent information necessary for accurate delivery.
In addition, any new address you provide to the U.S. Postal Service (USPS) may also update
your address of record on file with the IRS, based on what the USPS retains in its National
Change of Address (NCOA) database. However, even if you notify the USPS, you should still
notify us directly as not all post offices forward government checks using Form 8822-B
(Business) or Form 8822 (Individuals) If the change of address relates to an employment tax
return (94x Series), the IRS will issue notices of confirmation (Notices 148A and 148B) for the
change of both the former and new address.
An ERO’s address should generally not be entered in fields reserved for taxpayers’ addresses
19
in the electronic return record. The only exceptions are (1) if the ERO is the taxpayer or (2) if the
address of a power of attorney, for the taxpayer of the tax return, is the same as the address of
the ERO.
See Exhibit 8 at the end of this publication for a link to the Standard State Address
Abbreviations and Valid Postal ZIP Codes as recognized by the U.S. Postal Service.
1.5.4.2
Foreign Addresses
The IRS uses a taxpayer’s address of record on file for various notices that are required to be
issued to a taxpayer’s “last known address” under the Internal Revenue Code and for refunds of
overpayments of tax, unless otherwise specifically directed by taxpayers, such as by using
Direct Deposit. If the address entered on the return is different from the address of record on file
it will become the new “official” address of record within the IRS Master File. It is important to
enter all details of the mailing address (apartment numbers, suite numbers, box numbers, etc.)
in the street address line 1 field. This may require abbreviation of lengthy address information to
provide all pertinent information necessary for accurate delivery. If the change of address
relates to an employment tax return (94x Series), the IRS will issue notices of confirmation
(Notices 148A and 148B) for the change of address to both the former and new address.
Some returns, forms or attachments require the preparer to enter the two-character Foreign
Country Code. This code should always be the code of the Foreign Country or Foreign
Sovereignty as recognized by the United States Department of State.
Example: England, Scotland and Wales are part of the United Kingdom. The Foreign Country
Code for United Kingdom is “UK.” The Balearic Islands are a part of Spain and should be coded
as Spain “SP.” When entering foreign addresses on the return or form, the state or republic,
such as England or Scotland, can be entered with the city (for example London, England) and
the country as “United Kingdom” or “UK.”
See Exhibit 9 at the end of this publication for a link to the accepted Foreign Country Codes.
1.5.4.3
Address Format
Street Address Line 1 ‘AddressLine1Txt’ cannot contain more than 35 characters, abbreviation
of lengthy address information may be required to provide all pertinent information.
Note: MeF will reject returns that contain address information on the Street Address Line 2 field
AddressLine2Txt’. Individual Returns will reject with business rule IND-055-02. Business
Returns will reject with business rule R0000-197-01.
■
Enter college, building or post office branch as the address if no other mailing address is
given
■
Enter one-half as 1/2 (no spaces)
■
Plurals for apartment, avenue, road, street, etc., are entered as APTS, AVES, RDS, and
STS etc.
■
Replace a (.) period in the address line with a space. Never enter two consecutive spaces
■
Do not enter an In Care of Name in the street address field
20
■
For military overseas addresses, enter “APO”, “FPO”, or “DPO” in the first three left
most positions of the “CityNM” field. If “CityNM” contains one of these values, then
the ‘StateAbbreviationCd’ must be either “AA”, “AE”, or “AP”.
■
Do not use “NO,” “NO.,” “NUM,” “#” symbol and “Number” as a prefix to a house,
apartment, Route, or PO Box number
Note: If No or No. is used as a direction, enter “N” only.
TABLE 1-1: WHEN TO ENTER ‘N’
■
Example
Enter As
859 Adams Avenue No 7
859 ADAMS AVE 7
57 Adams Avenue No. 7
57 ADAMS AVE 7
57 No 123 Ave
57 N 123RD AVE
859 Adams Avenue No 7
859 ADAMS AVE 7
123 Third Street #5
123 THIRD ST 5
Only add “ST,” “ND,” “RD” and “TH” to a numbered street when there is a street
designation (for example street, avenue, circle, road, etc.)
Exception: Do not add suffix to numbered streets with fractions.
TABLE 1-2: NO SUFFIX WHEN NUMBERED STREET IS A FRACTION
■
Example
Enter As
859 Adams Avenue No 7
859 ADAMS AVE 7
57 Adams Avenue No. 7
57 ADAMS AVE 7
57 No 123 Ave
57 N 123RD AVE
859 Adams Avenue No 7
859 ADAMS AVE 7
Use standard address abbreviations unless the word is a proper name
21
TABLE 1-3: USE STANDARD ADDRESS ABBREVIATIONS UNLESS PROPER NAME
Example
Enter As
45 Circle Drive
45 CIRCLE DR
96 Avenue C
96 AVE C
128 Northeast Lane
128 NORTHEAST LN
12 Parkway Street
12 PARKWAY ST
716 Parkway
716 PARKWAY
54 West Valley Street
South
■
54 W VALLEY ST S
Abbreviate words not part of the proper name or numbered street
Note: When a street address contains multiple, consecutive, street designations (for example
street, avenue, circle, road, etc.), abbreviate the last street designation.
TABLE 1-4: MULTIPLE OR CONSECUTIVE STREET DESIGNATIONS
Example
Enter As
17 South Court Street
17 S COURT ST
57 Park Circle Boulevard
57 PARK CIRCLE BLVD
12291 Country Place Drive
12291 COUNTRY PLACE DR
1.5.5
Transmission Timeframe Affected by Routine Maintenance
A routine maintenance window is generally scheduled every Sunday from 1:00 a.m. to 7:00
a.m., Eastern Time. This process may result in intermittent downtime for Transmitters.
Work scheduled during this window will generally not be communicated to the Software
Developers. For more information about system status and possible delays, refer to the
Modernized e-file (MeF) Status page.
Note: It is highly recommended Software Developers, Transmitters and all IRS e-file providers
subscribe to QuickAlerts from IRS.gov for up-to-date notifications on maintenance as well as
downtime issues with the MeF System.
22
1.5.6
SubmissionIDs in Transmission Manifest and
Attachment Mismatch
MeF will process a transmission with a count mismatch between the manifest and attachment in
the following manner:
■
The transmission is accepted, and a receipt is returned to the transmitter. The receipt
contains the Submission listed in the transmission manifest (SOAP body).
■
The transmitter will receive a reject acknowledgement when a SubmissionID indicated in
the manifest is not in the attachment:
■
Business Rule X0000-010 - For each SubmissionID provided in the transmission manifest
there must be a submission zip archive entry present in the Attachment Zip file whose
name (without the “.zip” extension) matches the SubmissionID.
■
Submissions in the attachment that are not in the manifest are deleted from the system.
■
No acknowledgement is generated or returned to the transmitter for these submissions
however, MeF will keep a record of the deletion.
1.5.7
SubmissionType in the IRS Submission Manifest
For each SubmissionID provided in the transmission manifest there must be a submission zip
archive entry present in the Attachment Zip file whose name (without the “.zip” extension)
matches the SubmissionID.
TABLE 1-5: VALUES FOR RETURN TYPE & IRS SUBMISSION TYPE
Return Header File
Values for Return Type & IRS
Submission Type
ReturnHeader56.xsd
56
ReturnHeader709x.xsd
709, 709-NA
ReturnHeader720.xsd
720
ReturnHeader94xPINReg.xsd
94XPINREG
ReturnHeader94x.xsd
940, 941, 941X, 943,
943X, 944, 945, 945X
ReturnHeader990x.xsd
990, 990EZ, 990PF, 990T
ReturnHeader990N.xsd
990N
ReturnHeader1040x.xsd
1040, 1040SS
ReturnHeader1040NR.xsd
1040NR
ReturnHeader1041.xsd
1041
23
ReturnHeader1042.xsd
1042
ReturnHeader1065x.xsd
1065
ReturnHeader1120x.xsd
1120, 1120F, 1120H, 1120-L,
1120-PC, 1120-RIC, 1120-REIT,
1120S
ReturnHeader1120POL.xsd
1120POL
ReturnHeader1139.xsd
1139
ReturnHeader2290.xsd
2290
ReturnHeader2350.xsd
2350
ReturnHeader4868.xsd
4868
ReturnHeader7004.xsd
7004
ReturnHeader8868.xsd
8868
ReturnHeader9465.xsd
9465
ReturnHeader4720.xsd
4720
ReturnHeader5227.xsd
5227
ReturnHeader5330.xsd
5330
Return Header8038CP.xsd
8037
1.5.8
Short Period Returns for Partnerships, Corporations,
Exempt Organizations, and Estates and Trusts
MeF accepts short period returns for Partnerships, Corporations, Exempt Organizations, and
Estate and Trust Tax Returns. There are situations where a taxpayer may need to file a short
period return before software is ready for the next Tax Year. For instance, at the beginning of a
calendar year, a taxpayer may need to file a short period return with Tax Period Beginning Date
01/01/2024 and Tax Period Ending Date 01/31/2024. This return should be filed using the
TY2023 software because the software for that Tax Year 2024 has not been developed yet.
When a taxpayer needs to file a short period return, ensure that the Tax Year in the Return
Manifest and Return Header reflect the Tax Year of the Schemas being used. Enter the actual
beginning and ending date of the short period return.
Example: The short period return described above will be e-filed using the TY2023 software
and include these entries:
■
“2023” for the Tax Year in the Return Manifest
■
“2023” for the Tax Year in the Return Header
■
“01/01/2023” for the Tax Period Beginning Date
24
■
“01/31/2023” for the Tax Period Ending Date
When a short period return is being filed, the regulations may require the taxpayer to attach
Form 1128 or an explanation of why the short period return is being filed. If you use the Form
1128, attach it to the top level of the return as a PDF file and describe it as “Form 1128 for short
period return.”
For corporate returns use the shortPeriodReasonCd or shortPeriodReasonCd1120-FInd fields
to provide the regulatory citation or reason for the Short Period Return.
Use shortPeriodReason1041Ind in the Form 1041 schema to identify the reason for the short
period return.
For exempt organization returns (Forms 990, 990-EZ, 990-PF, or 990-T) use
accountingPeriodChangeCd and accountingPeriodChangeApprvCd fields if the short period
return is being filed to report a change of accounting period. The field
accountingPeriodChangeApprvCd has a choice between REVENUE PROCEDURE 85-58
RULES APPLY and FORM 1128 WAS APPROVED.
1.5.9
Taxpayers Required to e-File Original and Amended Returns
The IRS requires that certain taxpayers file their returns electronically:
■
Form 94x – The Tax Increase Prevention Act of 2014 (Pub. L. 113–295) requires
approved Certified Professional Employer Organizations (CPEOs) to file Form 940, Form
941 and Form 943, along with all required schedules, including Schedule R (Allocation
Schedule for Aggregate Filers) electronically, unless granted a waiver. The IRS began
accepting applications for CPEO certification on July 1, 2016. The CPEO program is a
voluntary program; a person that does not wish to file these forms electronically is not
obligated to apply for or obtain certification as a CPEO. Although, this is a voluntary
program, once certification is obtained as a CPEO the consequence of any failure to file
these forms and associated schedules electronically is the potential suspension or
revocation of certification as a CPEO. For additional information on CPEOs and how to
request a waiver from electronic filing requirements, go to IRS.gov/CPEO and Rev. Proc.
2018-14
■
Form 990 - T.D. 9363 requires Exempt Organizations with $10 million or more in total
assets to electronically file their Form 990 if the organization files at least 250 returns in a
calendar year, including income, excise, employment tax and information returns for Tax
Years ending on or after December 31, 2006. Starting in calendar year 2021, Taxpayer
First Act of 2020 (P.L. 116-25, Section 3101) makes electronic filing mandatory for taxexempt organizations required to file statements or returns in the Form 990 series.
■
Form 990-PF - T.D. 9363 requires private foundations and non-exempt charitable trusts to
file Form 990-PF electronically regardless of their asset size, if they file at least 250
returns annually for Tax Years ending on or after December 31, 2006. Starting in calendar
year 2021, Taxpayer First Act of 2020 (P.L. 116-25, Section 3101) makes electronic filing
mandatory for tax-exempt organizations required to file statements or returns in the Form
990 series.
25
■
Form 990-N (e-Postcard) - Section 6033(i)(1) of the Protection Act of 2006, Public Law
109– 208, 120 Stat. 1090 (2006) (PPA 2006), and T.D. 9454 requires that, effective for tax
periods beginning after 2006, every organization exempt from taxation under section
501(a) that is not required to file a return described in § 1.6033– 2(a)(2), other than an
organization described in section 401(a) or 501(d), shall submit annually, an electronic
notification to the IRS. The notification will provide evidence of the continuing basis for the
organization’s exemption from the filing requirements under section 6033(a)(1).
■
Form 4720 - Taxpayer First Act of 2020 (P.L. 116-25, Section 3101) makes electronic
filing mandatory for tax-exempt organizations required to file statements or returns in the
Form 990 series. Form 4720 filed by a private foundation as part of the Form 990-PF is
required to be electronically filed as a return required under section 6033(n). In addition,
the Taxpayer First Act of 2020 (P.L. 116-25, Section 2301), authorized Treasury and the
IRS to issue regulations that require electronic filing if the organization files 10 or more
returns for a calendar year. Under the regulations found in T.D. 9972, taxpayers who are
required to file at least 10 returns of any type during the calendar year must file
electronically. Generally, the regulation applies after 2023.
The Federal Register: Electronic-Filing Requirements for Specified Returns and
Other Documents website.
■
Form 5227 - Taxpayer First Act of 2020 (P.L. 116-25, Section 2301), authorized Treasury
and the IRS to issue regulations that require electronic filing if the organization files 10 or
more returns for a calendar year. Under the regulations found in T.D. 9972, taxpayers who
are required to file at least 10 returns of any type during the calendar year must file
electronically. Generally, the regulation applies after 2023.
■
Form 5330 - Taxpayer First Act of 2020 (P.L. 116-25, Section 2301), authorized Treasury
and the IRS to issue regulations that require electronic filing if the organization files 10 or
more returns for a calendar year. Under the regulations found in T.D. 9972, any employer
or individual who is required to file at least 10 returns of any type during the calendar year
must file electronically for taxable years ending on or after December 31, 2023.
■
Form 8038-CP - Taxpayer First Act of 2020 (P.L. 116-25, Section 2301), authorized
Treasury and the IRS to issue regulations that require electronic filing if the organization
files 10 or more returns for a calendar year. Under the regulations found in T.D. 9972,
taxpayers who are required to file at least 10 returns of any type during the calendar year
must file electronically. Generally, the regulation applies after 2023.
■
Form 1065 - Section 1224, of the Taxpayer Relief Act of 1997, requires Partnerships with
more than 100 partners (Schedules K-1) to file their return on magnetic media
(electronically as prescribed by the IRS Commissioner). This law became effective for
partnership returns with taxable years ending on or after December 31, 2000. Treasury
Decision (T.D.) 9972, published February 23, 2023, lowered the e-file threshold to 10
(calculated by aggregating all information returns), effective for information returns
required to be filed on or after January 1, 2024.
26
■
Forms 1120/1120-S/1120-F/1120-L/1120-PC/1120-RIC/1120-REIT - The Taxpayer First
Act of 2019 authorized the Department of the Treasury and the IRS to issue regulations
that reduced the 250-return e-file threshold. Treasury Decision (T.D.) 9972, published
February 23, 2023, lowered the e-file threshold to 10 (calculated by aggregating all
information returns), effective for information returns required to be filed on or after
January 1, 2024.
■
Form 2290 - The American Jobs Creation Act requires taxpayers who register 25 or more
vehicles for any taxable period to electronically file their Form 2290 tax return. Though this
requirement became effective July 1, 2005, excise e-file was not available until August
2007.
The IRS developed special guidance to assist Corporations, Partnerships and Exempt
Organizations with the transition from filing a paper return to filing electronically.
This guidance applies to Corporations and Exempt Organizations required to e-file under final
regulations (T.D. 9363, 12-03-2007).
Corporations, Employment tax, Exempt Organizations, Partnerships and Form 2290 filers, who
are required to e-file, should review the information available on irs.gov at the following links:
■
Corporations, e-File for Large Business and International (LB&I)
■
Partnerships, Modernized e-File (MeF) for Partnerships
■
Exempt Organizations, e-File for Charities and Non-Profits
■
Form 2290 filers, Excise Tax e-File & Compliance (ETEC) Programs - Form 720, 2290
and 8849
■
Employment Tax filers, Modernized e-File for Employment Taxes
1.5.10 Vehicle Identification Number (VIN) for Form 2290
The IRS has developed a VIN data store, which collects VIN data from Form 2290. If the
taxpayer has indicated consent, the VIN data will be shared with state registration agencies to
verify that the Heavy Vehicle Use Tax (HVUT) obligation was paid for a vehicle. This publication
will be updated when the process for sharing the VIN data store has been implemented.
1.6
Amended Returns and Superseding Returns
The MeF system processes both superseding and amended returns for certain forms. A
superseding return is a subsequent return filed before the due date of the return within the filing
period (including extensions). An amended return is a subsequent return filed after the due date
of the return expiration of the filing period (including extensions.)”
27
The IRS has issued final regulations (T.D. 9363) requiring electronic filing of corporate returns
(1120, 1120-F, 1120-L, 1120-PC, 1120-RIC, 1120-REIT and 1120-S) and exempt organization
returns (990 series). Additional final regulations (T.D. 9972) were issued February 23, 2023,
amended the rules for filing electronically for specified returns and other documents.
Both amended and superseding returns are required to be e-filed if the taxpayer is required to
file electronically, unless a taxpayer has received an approved waiver to file that return on
paper. Section 1224 of the Taxpayer Relief Act of 1997 provides the e-filing requirements for
partnership returns.
Note: MeF does not allow amended Employment tax returns (Form 944-X) to be filed
electronically at this time.
1.6.1
Superseding Returns
The superseding return designation is available for Forms 1041, 1042, 1120, 1120-F, 1120-L,
1120-PC, 1120-RIC, 1120-REIT,1120-S and 1065.
The superseding return designation is not available for Forms 990, 990-EZ, 990-PF, 990-T,
1040, 1120-POL, 2290, 4720, 5227, and 5330. The amended return box must be checked for
any subsequent Forms 990, 990-EZ, 990-PF, 990-T, 1120-POL, 4720, 5227 or 5330 returns to
be accepted.
1.6.2
Amended Returns Forms 1120, 1120-F, 1120-L, 1120-PC, 1120RIC, 1120-REIT and 1120-S
Amended returns for Form 1120, 1120-F, 1120-L, 1120-PC, 1120-RIC, 1120-REIT, and 1120-S require at a
minimum:
■
the corrected Form 1120, 1120-F or 1120-S completed in its entirety with the Amended
Return checkbox selected
■
all forms, schedules and attachments that changed or that support changes on the
amended Form 1120, 1120-F or 1120-S, including any subsidiary returns (if changed) and
the information to support those changes
For Form 1120, attach to the amended Form 1120:
■
the XML Form 1120X completed through Part I, line 10 or 11, as applicable, and Part II
with the line number of each amended item
■
the corrected amount or treatment of the item
■
an explanation of the reasons for each change
For Form 1120-L, attach to the amended Form 1120-L the XML document,
AmendedReturnChanges, which identifies:
the line number of each amended item
description of each amended item
28
the amount on the previous return
the amount on the amended return
an explanation of the reasons for each change
For Form 1120-PC, attach to the amended Form 1120-PC the XML document,
AmendedReturnChanges, which identifies:
the line number of each amended item
description of each amended item
the amount on the previous return
the amount on the amended return
an explanation of the reason for each change
For Form 1120-RIC, attach to the amended Form 1120-RIC the XML document,
AmendedReturnChanges, which identifies:
the line number of each amended item
description of each amended item
the amount on the previous return
the amount on the amended return
an explanation of the reason for each change
For Form 1120-REIT, attach to the amended Form 1120-REIT the XML document,
AmendedReturnChanges, which identifies:
the line number of each amended item
description of each amended item
the amount of the previous return
the amount of the amended return
an explanation of the reason for each change
For Form 1120-S, attach to the amended Form 1120-S the XML document,
AmendedReturnChanges, which identifies:
■
the line number of each amended item
■
description of each amended item
■
the amount on the previous return
29
■
the amount on the amended return
■
an explanation of the reasons for each change
Note: An amended K-1 indicator (AmendedK1Ind) has been added to the Form 1120-S
Schedule K-1 schema for TY2024/PY2025.
For Form 1120-F, attach to the amended Form 1120-F the XML document,
AmendedReturnChanges that identifies:
■
the line number of each amended item
■
description of each amended item
■
the amount on the previous return
■
the amount on the amended return
■
the amount on the amended return
■
explanation of the reasons for each change
A signed signature document (Form 8453-Corp), as applicable, or use of a Practitioner’s
Personal Identification Number (PIN).
Appropriate forms to make a payment, request a refund or request a credit carryover to another
year.
For more information on corporate returns, please refer to the e-File for Large Business and
International (LB&I) page.
1.6.3
Amended Partnership, Exempt Organization, Excise Tax,
Estate/Trust, Gift Tax and Individual Returns
MeF can accept e-filed amended returns for Forms 1040, 1040-NR, 1041, 1042, 1065, 709, 709-NA, 990,
990-EZ, 990- PF, 990-T, 1120-POL, 2290, 4720, 5227 and 5330.
Note: The amended return for the Form 720 (720X) must be filed using the existing paper
procedures for Processing Year 2025.
MeF can accept multiple Forms 2290 for the same tax period. An amended return for Form
2290 is filed when there is a change to “Additional Tax from Increase in Taxable Gross Weight”
or “Suspended Vehicles Exceeding the Mileage Use Limit.”
When an amended return is filed for Form 2290, the amended return box must be checked. On
the Schedule 1, you must leave Part I, Line 1 the VIN(s) and its Category columns blank. Enter
the requested information starting on Line 2 on the Schedule 1.
For Form 2290 a VIN Correction is treated the same as an Amended Return. If you must correct
a VIN(s) previously reported on an e-filed Form 2290 due to a typographical error (transposed
or incorrectly entered characters) a corrected Form 2290 must be filed with the IRS. The VIN
30
Correction Checkbox located on Page 1 of the Form 2290 must be checked and the Schedule 1
must be completed using the corrected VIN(s).
Use the VINCorrectionExplanationStatement.xsd identifying which VIN(s) are being corrected
from the original accepted e-filed return and why the VIN(s) are being corrected. Attach a binary
attachment (pdf).
Use the General Dependency Medium – The Description element in the General Dependency
Medium schema should be “VIN Correction.”
For additional Partnership information, please refer to the Modernized e-File (MeF) for
Partnerships page.
1.6.4
Amended Individual Returns (1040/1040-SR/1040-NR)
Amended Returns for Form 1040/1040SR and Form 1040-NR will require:
■
The Form 1040-X as a form-level attachment.
■
The electronic Form 1040/1040-SR/1040-NR Amended Return (with attached 1040-X and
the Amended Return indicator checkbox marked).
■
All necessary forms and schedules as if it were the Original submission (even though some
forms may have no adjustments).
1.6.5
Corrected Individual Returns (1040-SS)
Corrected Returns for Form 1040-SS, will require:
■
A complete Form 1040-SS Corrected Return (with the Corrected Return indicator
checkbox marked).
■
All necessary forms and schedules as if it were the Original submission (even though
some forms may have no adjustments).
■
Form 1040-X cannot be attached to Form 1040-SS.
1.6.6
Amended Employment Returns (940/941/943-945)
Amended Returns for Form 940 will require:
■
The electronic Form 940 should have Amended Return indicator checkbox marked.
■
All necessary forms and schedules as if it were the Original submission (even though
some forms may have no adjustments.
Amended Returns for Form 941, 943, and 945 will require:
■
The electronic Form 941-X, 943-X, and 945-X should each be filed as a parent form.
31
■
All necessary forms and schedules as if it were the Original submission (even though
some forms may have no adjustments).
1.7
Tax Returns Exempt from e-File
1.7.1
Exempt Due to Preparer’s Technological Difficulties
The following tax returns are exempt from the electronic filing requirement under section
6011(e)(3) and the corresponding regulations due to technological difficulties experienced by a
tax return preparer, who meet the identified criteria for an exemption:
■
Rejected Returns. A return that a tax return preparer attempted to e-file but was unable to
because the return rejected. The tax return preparer attempted but was unable to resolve
the rejected condition.
■
Forms or Schedules Not Supported by a Preparer’s Software Package. A return prepared
by a tax return preparer whose e-file software package does not support one or more
forms or schedules that are part of the return.
■
Other Technological Difficulties. A return or returns prepared by a tax return preparer who
experiences a short-term inability to electronically file the return(s) due to some other
verifiable and documented technological problem.
1.7.2
Exempt Due to IRS e-File Limitations
For all tax return preparers, the following tax returns and attachments are exempt/excluded from
the electronic filing requirement under section 6011(e)(3) and the corresponding regulations,
due to IRS limitations that currently prevent the returns and attachments from being filed
electronically.
Note: Paper documents can be scanned and attached to electronic returns, but no paper
documents will be accepted electronically:
■
Estate and Trust Returns
■
Dual Status Returns
■
Fiscal year Returns
■
Amended Returns
■
Gift Tax Returns
1.7.2.1
Forms 1120/1120-S Exclusions
The Tax Year 2021 MeF Program does not accept and process certain corporate returns.
Therefore, the corporation is excluded from the electronic filing requirement under Temporary
Treasury Regulation Section 301.6011-5T unless otherwise noted.
These returns include:
32
■
Returns covering multiple tax periods
■
Bank Holding Company Tax Act - Election to make installment payments for a portion of
the total tax attributable to the Bank Holding Company Tax Act
■
Prompt Assessments
■
Requests for overpayments to be applied to another account
Corporations who meet the Treasury Decision (T.D.) 9363, 2007-49 Internal Revenue Bulletin,
and [I.R.B.] 1084 criteria are still required to e-file their tax return. To comply with the mandatory
e-file regulations, Corporations must send the request to apply overpayments as a separate
letter to:
■
Attention: AM Clerical Stop 6552 (ARKA) Internal Revenue Service ARKA Monterrey
Park 1973 N. Rulon White Blvd Ogden, Utah 84404
Corporations required to e-file who have 1120-L or 1120-PC subsidiary returns should refer to
the specific Tax Year Directions to e-file for additional information at: e-File for Large Business
and International (LB&I) page.
■
1120-C - U.S. Income Tax Return for Cooperative Associations
■
1120-H - Homeowners Association
■
1120-FSC - Foreign Sales Corporations
■
1120-RIC - Regulated Investment Companies
■
1120-REIT - Real Estate Investment Trust
■
1120-SF - Settlement Funds
■
1120-ND - Nuclear Decommission Trusts
■
1120-IC-DISC - Interest Charge Domestic International Sales
Forms 1120-C through 1120-IC-DISC listed above are only required to be e-filed if they are part
of a consolidated return filing. If these forms are part of a consolidated return, they should be
included in PDF format, named appropriately and attached to the top-return level. Otherwise,
they must be filed on paper since MeF does not process them at this time.
1120X Amended Corporate Return
The Form 1120X cannot be filed as a stand-alone return. It can only be submitted as an
attachment to a Form 1120 return. See Section 1.6.2, Amended Corporate Returns Forms
1120, 1120-F, 1120-L, 1120-PC, 1120-RIC, 1120-REIT and 1120-S.
33
1.7.2.2
Form 7004 Exclusions
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Name change applications
■
Reasonable cause for failing to pay timely
■
Reasonable cause for failing to file application timely
■
Returns covering multiple tax periods
■
Bank Holding Company Tax Act - Election to make installment payments for a portion of
the total tax attributable to the Bank Holding Company Tax Act
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Prompt Assessments
■
Requests for overpayments to be applied to another account
■
Requests for refunds
■
Election to make installment payments for a portion of balance due amount
■
Applications requesting extension due to change in accounting period unless prior
approval has been applied for from the IRS or certain conditions have been met. See
Publication 538, Accounting Periods and Methods
■
Applications with Net Operating Loss Carryback - Form 1138 should be sent separately,
not with the application
■
Applications attaching Form 2848, Power of Attorney and Declaration of Representative •
Early filed returns (filed before end of tax period)
Extensions for the following forms: Form 708
Form 8924
Form 8928
1.7.2.3
Forms 990 & 990-EZ Exclusions
■
Returns from organizations not recognized as exempt (application pending, etc.)
■
Name change returns
■
Returns showing a change in accounting period
■
Short period returns (except for short period final returns)
34
1.7.2.4
e-Postcard Form 990-N Exclusions
■
Returns from organization not recognized as exempt (application for exemption pending,
etc.)
■
Returns with attachments
■
Organizations required to file Form 990, Form 990-EZ, Form 990-PF or Form 1120-POL
■
Organizations included in a group return
■
Estate/Trust and Individual Returns Section 509(a)(3) supporting organizations required to
file form 990 or form 990-EZ
Note: This filing requirement does not apply to churches, their integrated auxiliaries, and
conventions or associations of churches.
■
Short period returns (except for short period final returns)
Note: Initial F990-N calendar filers should list their Tax Year beginning as January regardless of
the actual first month of operation.
1.7.2.5
Form 990-PF Exclusions
■
Returns from organizations not recognized as exempt (application for exemption pending,
etc.)
■
Foreign private foundations
■
Name change returns Limited 990-PFs (Limited 990-PFs are filed by organizations that
originally received advance rulings as public charities but were later determined to be
private foundations) 507(b)(1)(A) terminations Foundations in 60-month terminations
1.7.2.6
Form 8868 Exclusions
■
Forms 8868 Part II filed for Form 8870 must be sent in paper format to:
■
Department of the Treasury Internal Revenue Service Center Mail Stop 1112 Ogden, UT
84201- 0045
1.7.2.7
Form 1120-POL Exclusions
■
Short period returns (except for short period final returns)
■
Name change returns
■
Returns with non-numbered attachments/schedules (unless allowed for an attached form
shared with Forms 1120/1120-S) for which an IRS format has not been developed
35
1.7.2.8
Forms 1065 Exclusions
■
Granted approved waivers from electronic filing
■
Returns with Tax Years ending prior to December 31, 2021
1.7.2.9
Excise Tax Forms 720, 2290 and 8849 Exclusions
■
Form 2290: no returns will be accepted for tax periods ending prior to July 1, 2022,
effective July 1, 2025
■
Form 720: no returns will be accepted for tax periods prior to the first quarter 2024
■
Form 8849: no returns will be accepted for tax periods ending prior to December 31, 2024
1.7.2.10 Form 1040 Exclusions
■
Fiscal year returns
■
Amended Returns with Tax Years prior to December 31, 2023
■
Returns with Tax Years ending prior to December 31, 2023
1.7.2.11 Form 4868 Exclusions
■
Fiscal year returns
■
Extensions for Tax Years ending prior to December 31, 2023
1.7.2.12 Form 94x Exclusions
■
Amended Return 944-X
■
Form 941: No returns will be accepted for tax periods ending prior to the first quarter 2023
■
Form 940, 943, 944, 945: No returns will be accepted for tax years ending prior to December 31,
2023
■
Short Period Returns
1.7.2.13 Form 1041 Exclusions
■
Returns with tax years ending prior to December 31, 2023
1.7.2.14 Form 1040 Amended Return Exclusions
■
Original Returns not filed electronically
■
Electronically filed returns prior to Tax Year 2023
36
2.
XML Overview for MeF
The IRS uses Extensible Markup Language (XML), the language that specifies the structure and
content of an XML document, to implement all forms and schedules in electronic format for
Modernized e-file. This section explains some of the elements of an XML document.
2.1
MeF XML Structure
Like a paper tax return, a MeF tax return consists of a series of tax forms, schedules, and
attachments that can be submitted for a specific type of tax return or extension.
Example: An 1120 submission includes Form 1120 and any attached forms, schedules or
attachments needed to file a complete return. A consolidated structure includes the
consolidated return, the parent return, and one or more subsidiary returns in addition to their
respective forms, attachments, and schedules. A mixed consolidated return provides the
structure to file a consolidated return with 1120-L and/or 1120-PC sub-consolidations.
For more information on how to compose Submissions and Transmission Files sent to the IRS
for processing using the Modernized e-file System, refer to Modernized e-File (MeF) User
Guides & Publications page.
2.1.1
Schemas
IRS has structured tax return data into a series of schemas. A schema is an XML document that
specifies the data elements, structure and rules for each form, schedule, document and/or
attachment. In addition to formats defined by Schemas, returns must also adhere to Business
Rules, which provide a second level of validation for tax forms processed by MeF. See Section
5.1 Business Rules for more information.
Within the XML schema, data elements are the basic building blocks of an XML document. The
schema recognizes two categories of element types: simple and complex. A simple type
element contains only one data type and may only have documentation attributes, such as
description or line number. A complex type element is an element that has one or more
attributes or is the parent to one or more child elements.
IRS has declared most data elements for forms and schedules (supporting data is optional).
This is consistent with the way paper returns are filed. The taxpayer and return preparer have
the responsibility to provide information as specified by IRS forms, instructions and regulations.
Most of the required elements are in the return header schema.
Example: The 1120 return header schema (ReturnHeader1120x.xsd file) contains the
identifying information for the entity filing the return and the name of the officer signing the
return. The return header also contains optional information such as the preparer information
and the preparing firm information.
37
2.1.2
Submission Size
The instance of a federal or state submission XML file cannot exceed 3 GB compressed. The
maximum size of an individual PDF file attached to the submission is 60 MB uncompressed.
We recommend chunking submissions greater than or equal to 50 MB; otherwise responses will
take longer, and you may be timed out before receiving a response.
2.1.3
Tag Names
Each field on a tax form, document or attachment is identified using an XML tag name within the
XML schema.
Tag names were created using the following conventions:
■
a meaningful phrase with the first letter of each word capitalized and using no spaces
(upper Camel case)
■
a length of not more than 30 characters
■
standard abbreviations to meet the tag name 30-character limit
The Tag Names, also known as ElementNames were standardized for the existing BMF and
Shared Forms beginning in Processing Year 2014
2.1.4
Attributes
Attributes provide additional information or describe a feature of a data element.
■
The first letter of the first word of an attribute name is lower case; the first letter of each
subsequent word is capitalized (lower Camel case).
■
Fixed attributes are for IRS internal use only; it is highly recommended to not include
these with the instance XML data for transmission.
■
An important attribute is documentId.
■
documentId attribute: An attribute that uniquely identifies the document within the context
of the whole return. Tax return preparer’s software is responsible for generating a unique
id of IdType defined in efileTypes.xsd for each of the return documents
■
Example:
■
<IRS1120 documentId=“DOC0001”>
■
<IRS1120ScheduleD documentId=“0020.2225”>
38
2.1.5
Repeating Group
A repeating group is a data element or a group of data elements that can repeat up to the
number of times specified in the maxOccurs attribute. This provides a consistent structure
through which MeF users can capture an unlimited amount of requested information. Paper
forms are limited by the number of rows defined on the form, and paper filers may need to
include attachments to a return to capture all requested information.
Example: Form 1040, Dependents section, allows four entries on the paper form. A paper filer
would need to include an attachment if there are more than four entries. In contrast, the
corresponding MeF schema allows 100 entries within this repeating group of elements.
MeF Schemas implement repeating groups by creating a form “type” that consists of data
elements that can repeat the number of times specified in the “minOccurs” and “maxOccurs.”
The following figures illustrate a TY2024 Form 8621 repeating group where
DistriAndDisposOfStockType is the complex type that defines the content model for the
repeating group:
FIGURE 2-1: COMPLEX TYPE IDENTIFIED FOR REPEATING GROUPS
39
FIGURE 2-2: COMPLEX TYPE DEFINING CONTENTS OF REPEATING GROUPS
40
2.1.6
Choice Construct
The choice construct within an XML schema batches a group of data elements between choice
tags and only allows one of the data elements to be provided in an instance.
Figure 2-3 below illustrates an optional choice. In this choice, the address may be present or
not, but if it is present, then either USAddress or ForeignAddress must be used.
FIGURE 2-3: OPTIONAL CHOICE
Figure 2-4 below illustrates a required choice. In this XML instance, one of the elements (either
SSN or EIN) must be present.
FIGURE 2-4: REQUIRED OPTION
2.1.7
CurrencyCodeType
The CurrencyCodeType will be used to identify the currency used in various international forms.
The CurrencyCodeType will use a three-alphabetic character ISO 4217 currency code. The
“alphabetic code” listed on the ISO 4217 website will be used to identify the currency code. The
CurrencyCodeType will identify the functional currency of the foreign corporation.
Example: Afghanistan will use the Afghani currency and the three alphabetic
CurrencyCodeType will be “AFN”. Aland Islands will use the Euro currency and the three
alphabetic CurrencyCodeType will be “EUR”. Albania will use the Lek currency and the three
alphabetic CurrencyCodeType will be “ALL”.
41
TABLE 2-1: EXAMPLE OF CURRENCYCODETYPE
Entity
Currency
Alphabetic Code
Numeric
Code
Minor Unit
AFGHANISTAN
Afghani
AFN
971
2
ALAND ISLANDS
Euro
EUR
978
2
ALBANIA
Lek
ALL
008
2
For a complete list of the codes, see ISO 4217 currency codes.
2.1.8
efileTypes
efileTypes are IRS defined data types, which can be used in more than one MeF schema and
are stable and universal in nature. efileTypes define the rule(s) for each of the data elements
and may include length and character restrictions and the range of acceptable data. Each
efileType assigned to a data element is specified in the efileTypes.xsd document, which is
included in the MeF XML schema package. The schemas are validated against the
efileTypes.xsd document.
The IRS is committed to standardizing elements whenever possible.
The following examples illustrate MeF efileTypes defined in the efileTypes.xsd. XML document.
efileTypes can be found in each schema package located in your e-Services Mailbox:
■
MeF standardized addresses with the USAddressType
■
efileType and foreign addresses with ForeignAddressType
All the data elements in these efileTypes are required except for data element AddressLine2Txt.
Additional efileTypes, OtherUSAddressType and OtherForeignAddressType, were added for
situations where no elements are required. These efileTypes contain only optional elements.
The USAddressType has the following data elements:
■
AddressLine1Txt, which is a required field if the address field is present
■
AddressLine2Txt, which is optional*.
■
CityNm, which is a required field if the address field is present.
■
StateAbbreviationCd, which is a required field if the address field is present.
■
ZIPCd, which is a required field if the address field is present.
Note: Business Rule R0000-197-01 does not allow a value on AddressLine2Txt on Forms 1120,
1120F, 1120S, 990, 990EZ, 990PF, 990N, 990-T,1120POL, 4720, 5227, 5330, 8868, 1065, 720,
8849, 2290, 940, 941, , 943,944, 945, 1041, 1139.
42
FIGURE 2-5: USADDRESS EFILETYPE
Note: If any data element within the complex element is present, then all the required fields
must be present.
The OtherUSAddressType (Figure 2-6) has the same elements as USAddressType; however,
all the data elements are optional:
■
AddressLine1Txt, which is optional
■
AddressLine2Txt, which is optional
Note: However, AddressLine2Txt in the USAddressType should not be used for Apartment
numbers, Suite numbers or Unit numbers:
■
CityNm, which is optional
■
StateAbbreviationCd, which is optional
■
ZIPCd, which is optional
43
FIGURE 2-6: OTHERUSADDRESS EFILETYPE
Business Name Control: Generally, the Name Control should be determined from the
information specified on the first name line of the tax return. A Name Control is derived from the
first four significant characters of the name including any special characters such as an Ampersand
(&) and Hyphen (-). Special characters in the Name Control must be encoded correctly. For
more information on creating a business name control, refer to Exhibit 1.
FIGURE 2-7: BUSINESSNAMECONTROLTYPE EFILETYPE
Person Name Control: The Person Name control only allows characters A-Z, hyphen and
space. The first character must be a letter from A-Z.
FIGURE 2-8: PERSONNAMECONTROLTYPE EFILE TYPE
44
Business Name: MeF standardized the business name with the BusinessNameType. It
includes the following data elements:
■
BusinessNameLine1Txt, which is a required field if the business name is present
■
BusinessNameLine2Txt, which is optional in the schema
FIGURE 2-9: BUSINESSNAMETYPE EFILETYPE
FIGURE 2-10: PERSONSNAMETYPE
■
Person Name and Person Full Name: MeF provides different e-file types for a person’s
name as such as: PersonNameType and PersonFullNameType
■
PersonNameType: allows 35 characters’ total for the first and last name
FIGURE 2-11: PERSONFULLNAME EFILETYPE
■
PersonFullNameType is a complex type, which includes PersonFirstNameType and
PersonLastNameType. Each of these e-file types allows for 20 characters.
45
FIGURE 2-12: IDTYPE EFILE TYPE
■
IdType: MeF standardized identifiers using the IdType data type. (See Exhibit 7 Identifiers)
■
TextType: As a rule, the allowable characters in a field defined as TextType include
printable characters, symbols, Spanish characters (shown below) and the single space
used within a phrase. Leading spaces, (spaces before the beginning of the phrase), extra
spaces (double or more) and trailing spaces (spaces after the end of the phrase) are
never allowed. They will cause the schema validation for that field to fail. Additionally,
some TextType fields are defined with restrictions and will only allow a subset of these
characters to be used (for example All Numeric and All Positive Numbers etc.).
“!. ““, #, $, %, &, ', (,), *, +, -, /, 0, 1, 2, 3, 4, 5, 6, 7, 8, 9, , @, A, B, C, D, E, F, G, H, I, J, K, L, M,
N, O, P, Q, R, S, T, U, V, W, X, Y, Z, [, \,], ^, _, `, a, b, c, d, e, f, g, h, i, j, k, l, m, n, o, p, q, r, s, t,
u, v, w, x, y, z, {, |,}, ~, £, §, Á, É, Í, Ñ, Ó, ×, Ú, Ü, á, é, í, ñ, ó, ú, ü.”
Note: For normal text (not markup), characters having special meaning to XML must be
encoded by the software used. If the following special characters are used in text by the
preparer, the software will need to encode the XML special characters as such:
■
< is encoded as <
■
>is encoded as >
■
& is encoded as &
■
“is encoded as "
■
a single space is encoded as
■
‘is encoded as &apos
■
§ is encoded as §
46
2.1.9
■
Optional Choice for e-file Types with Required Fields
Section 2.1.6 of this publication explained the Optional Choice and Required Choice
constructs. In Figure 2- 13 (repeated below), the option of USAddress or ForeignAddress
was illustrate
FIGURE 2-13: OPTIONAL CHOICE
If a choice is mandatory, then one and only one element within the choice must be selected. If
the element selected is a complex element, then it is composed of one or more elements. Use
the minOccurs and maxOccurs directives associated with each element to determine which
ones are required. Remember, at least one must be present, and if either minOccurs or
maxOccurs is not present the default value for each is 1.
Example: The schema for Line F of Schedule K-1 (Form 1065), has an optional choice of
PartnerUSAddress or PartnerForeignAddress. If PartnerUSAddress is selected, then the e-file
type (in this case “PartnerUSAddressType”) will determine which fields are optional or required.
As shown in Section 2.1.7 the following fields in e-file type “PartnerUSAddressType” are
required:
■
AddressLine1Txt
■
CityNm
■
StateAbbreviationCd
■
ZipCd
If an entry is made in any of the fields for PartnerUSAddressType, then all the required fields
above must have an entry or the return will reject. Although the choice to select either
PartnerUSAddress or PartnerForeignAddress is optional, once the taxpayer populates a
PartnerUSAddress or PartnerForeignAddress, the respective e-file types will determine which
fields are optional or required.
2.1.10 Attachments to Corporate Returns, Employment Tax Returns,
Estate/Trust Tax Returns, Extensions, Individual Returns and
Partnership Returns
Taxpayers are instructed to attach supporting information to the tax return. This includes tax
forms, statements, elections, notices, schedules or other types of miscellaneous information that
IRS identifies in the form instructions, regulations or publications. These “attachments” are
mostly submitted electronically as XML documents or binary files.
47
When IRS defines a schema for information that is requested, the information must be provided
in XML format. Information included in Schemas includes:
■
Data elements that have been defined for Tax forms like Forms 6478 and 5884.
■
Information requested on tax form instructions to support specific lines (such as,
ItemizedOtherIncomeSchedule, DualConsolidatedLossesStatement, etc.).
In some cases, the schema provides specific data elements and in other cases the schema
allows for entry of a specific number of characters or text to provide an explanation or
description.
Information requested by regulations or publications, which is not specified in the form
instructions and the IRS has not provided a predefined schema. In this case, and for all other
information requested that does not have a specified schema, use the General Dependency
Schemas, GeneralDependencyMedium or GeneralDependencySmall. The type of General
Dependency you use should be determined by the parent form schema and the amount of data
included in the respective schema.
A list of supporting information required by form or form instructions is provided for all
supporting MeF forms. This list includes the XML document name and location reference to
assist the software developer in programming this functionality. These listings can be found on
their respective forms, schema pages and the MeF User Guide and Publications page.
See Section 2.7 Special Instructions for Consolidated Returns for information on attaching data
to consolidated returns.
2.1.11 General Dependency
As explained above, the General Dependency was created to allow for the submission of
information that is not specified in a predefined schema. Starting in Processing Year 2010, MeF
implemented three General Dependencies:
■
“GeneralDependency” allows for an explanation of up to 1 million characters (e-file type is
LongExplanationType). This dependency is available on Forms 1120, 1041 and 1065
■
“GeneralDependencyMedium” allows for an explanation of up to 100,000 characters (eFile type is MediumExplanationType). This dependency is attached at the parent form
level and is available for the following forms: 1040 family, 1041, 1120-F, 1120-S, 720,
2290 and 8849
■
“GeneralDependencySmall” allows for an explanation of up to 5,000 characters (efile type
is TextType with maximum length 5,000 characters)
48
TABLE 2-2: AVAILABLE FORMS FOR THE GENERAL DEPENDENCY
Return Header File
Values for Return Type &
IRS Submission Type
Form 851
Schedule M-3 (Form 1120-S)
Form 926
Schedule M-3 (Form 1120-L)
Form 940
Schedule M-3 (form 1065)
Form 941
Form 3800
Form 4562
Form 943
Form 4684
Form 944
Form 5713
Form 945
Form 6765
Form 1040-NR
Form 8586
Form 1041
Form 8834
Form 1042
Form 1065
Form 8865
Form 1118
Form 8886
Schedule M-3 (Form 1120)
Form 8938
Schedule M-3 (Form 1120-PC)
Schedule M-3 (Form 1120-S)
Data elements for all three General Dependency Schemas are:
■
Name – choice between business name or person name
■
TaxpayerIdentificationNumber – choice between EIN or SSN or MissingEIN
■
FormLineOrInstructionRefTxt – the form and/or line number to which the attachment
belongs
■
RegulationRefTxt – the regulation and/or publication reference
■
Description – provide a meaningful title or explanation for the attachment
■
AttachmentInformationSmllDesc – explanation regarding the attachment
The IRS uses the Description as the title of the General Dependency when viewing the return.
Below are some tips for composing the Description for any of the General Dependencies:
■
The Description should be meaningful to the information provided.
49
■
If the General Dependency is an Election, the Description should start with the word
“Election.”
Example: “Election to Amortize a Bond Premium”
“Election for 100% Dividends Received Deduction.”
If multiple General Dependencies (of any size) are in one submission, the Description for each
General Dependency should be unique.
If the data requested for either election or other information requires “columnar format,” these
documents may be submitted in PDF format until the IRS provides a structure to support
columnar format.
2.1.12 XML Character Representation
When entering character data into an XML document, it is important to ensure that the specified
encoding supports the characters provided. By design, Modernized e-file uses Unicode
Transformation Format-8 (UTF-8). MeF does not support any other encoding scheme (for
example UTF- 16 and UTF-32).
2.2
Binary Attachments (PDF Files)
The tax return may also include non-XML documents, known as “binary attachments,” submitted
in PDF format. (Note: Currently, IRS only supports the PDF format.) This allows taxpayers to
provide requested documentation that may include required signatures and/or third-party
documents, such as Form 8453 series signature document, signed copy of lease, signed
appraisal statement, etc. The Form 7004 allows binary attachments except for Form 8453.
Although binary attachment XML schema is present, binary attachments cannot be attached to electronically
filed Forms 2350, 4868, or 9465. Binary attachments cannot be attached to 94x On-Line Signature PIN
Registration.
Note: In this section the signature document for business returns (8453-Corp, 8453-PE, etc.)
will be referred to as Form 8453 series. There is no signature document for Individual returns
and Form 8453 for individuals was redesigned as a transmittal document. Form 8453 for
individuals should not be attached to the electronic submission.
2.2.1
Attach a PDF File
To attach a PDF file, perform the following steps:
■
Create the PDF file using any available tool. In creating a PDF file for the submission, is
important to adhere to the following guidance:
■
Do not password protect or encrypt PDF attachments submitted through MeF.
■
Keep binary attachments as small as possible. The IRS needs a readable PDF using any
compatible software that creates a PDF file.
50
If using Adobe Acrobat:
■
Avoid requiring compatibility with Adobe Acrobat versions earlier than version 8. Making
the PDF file compatible with earlier versions will increase the size of the file.
■
Move the compression/quality slider on the “Create PDF from Scanner” to higher
compression to lower the size of the file when the source document is of adequate quality
and from scanner input.
■
Each individual PDF cannot exceed 60 megabytes uncompressed.
■
Each PDF must start with %pdf- and end with %%EOF. The return will reject if the PDF is
not properly formatted. (All software that creates PDFs will automatically start a PDF with
%pdf- and end the PDF with %%EOF. This error condition will only occur if action is taken
by the submitter to alter a PDF outside of the product that creates the PDF).
You can download the most recent free version of Adobe Reader PDF.
Note: when you click on this link, you will leave the IRS Website and enter a privately- owned
Website created, operated and maintained by a private business. The information that this
private business collects and maintains as a result of your visit to its Website may differ from the
information that the IRS collects and maintains. (Please see the IRS Website privacy and
security notice for privacy protections IRS provides to Website visitors.) By linking to this private
business, the IRS is not endorsing its products, services, or privacy or security policies. We
recommend you review the business's information collection policy or terms and conditions to
fully understand what information is collected by this private business.
The name of each PDF file cannot exceed 64 characters and should not include the following
characters in the filename:
■
Slashes (both forward / and back \)
■
Double periods (..)
■
All characters outside the range x20-x7E (the visible ASCII range plus space)
■
Semicolon (;)
■
Vertical bar (|), both left and right square bracket ([]), both left and right-angle bracket (<>),
caret (^) and grave accent (`)
■
Ampersand (&), double quote ("), apostrophe ('), colon (:), question mark (?) and asterisk
(*)
Create a “Binary Attachment XML document” in the Submission data that describes the PDF
file. One Binary Attachment XML document must be created for each binary attachment. There
is a one-to-one relationship between the PDF file and the Binary Attachment XML document
that describes it.
To create the Binary Attachment XML document, provide the PDF file with a name, including the
extension, in the “AttachmentLocation” element and a brief, meaningful and unique description
of the contents of the file in the “Description” element.
51
PDF File Name: The name of the PDF file must EXACTLY match the name provided in the
“AttachmentLocation” element and is case sensitive. The schema for the Binary Attachment
document is defined in the file named “BinaryAttachment.xsd.”
“Description” element in the Binary Attachment XML document The “Description” element in
the BinaryAttachment.xsd cannot exceed 128 characters. It is important to create a meaningful
and unique description referencing the contents of the file in the description element.
The Description is displayed to the IRS User in order to identify the contents of the binary file.
Examples of meaningful descriptions for the “Description” element:
■
Police Report
■
Calculation of Section 367 Tax and Interest
Examples of descriptions that are not meaningful for the “Description” element:
■
Other
■
Miscellaneous
■
Form Attachment
Note: While it is possible that one PDF may be attached in more than one location, that
condition is very rare. Do not simply attach a PDF to every location that allows a PDF. Attach a
PDF only where it is needed as an attachment. There have been problems with the same binary
files being attached at every location where a binary file can be attached. This causes virtual
documents that can delay processing.
Create references, if any, from the element(s) to which the PDF file is “attached” to the “Binary
Attachment XML document.”
Note: If the PDF file is to be attached to an element for a line, form or schedule, create a
reference from the element to the Binary Attachment XML document.
We recommend that PDF files be attached at the top-level return unless there is a reason it
needs to be attached at a form level or to one of the GeneralDependency Schemas. The
reference is created from the element to the Binary Attachment XML document, not to the PDF
file. If no reference is created to the Binary Attachment XML document, then the PDF file is
considered “attached” to the Submission. Creating reference(s) to PDF files is needed when the
IRS specifies the conditions under which the reference must be created, along with the
reference locations within the Return Data where the reference must exist.
Include the number of binary attachments in the submission in the BinaryAttachmentCnt
attribute, which is used to indicate the number of binary attachments in the return, an element of
the ReturnHeader.
Include the PDF file in the attachment folder in the submission zip.
Like-kind binary attachments should be placed adjacent to each other in the submission data
XML.
52
Note: Do not attach any PDF files in Form 2350 submissions.
2.2.2
A Sample Non-XML Document Attached to the Submission
Below is an example of a binary attachment, 8453 Signature Document, with a file name
“8453SignatureDoc.pdf,” “attached” to a submission. To attach the document to a submission:
■
Include the PDF file in the Submission Zip Archive
■
Create a Binary Attachment XML Document that describes it in the Submission data
■
Do not reference the Binary Attachment XML Document within the Submission data
The Desc element of the Binary Attachment XML document contains the description of the file
while the AttachmentLocationTxt element contains the name of the file. The file itself is
packaged along with other files in the attachment folder in the submission zip.
FIGURE 2-14: BINARY ATTACHMENT XML DOCUMENT
<ReturnData>...
<BinaryAttachment DocumentId=“SignatureDoc8453” softwareId=“00000000” softwareVersion=“String”>
<DocumentType>PDF</DocumentType>
<Description>8453 Signature Document</Description>
<AttachmentLocation>8453SignatureDoc.pdf</AttachmentLocation>
</BinaryAttachment>...
</ReturnData>
</Return>
2.2.3
A Sample Non-XML Document Attached to a Form
Below is an example of a PDF file that is attached to a submission. The attachment described
as “Historic Structures circa 1880” is named “HistoricStruct1880.pdf” and attached to Form
1120.
When a PDF file needs to be attached to a submission, the BinaryAttachmentDocumentId
created in the Binary Attachment XML Document
(BinaryAttachmentDocumentId=“PDFAttachment01,” that describes the physical file) is also
referenced within the submission using the referenceDocumentId attribute
(referenceDocumentId=“PDFAttachment01”). Only one instance of the physical PDF file is
included in the Submission zip file.
53
FIGURE 2-15: PDF ATTACHED TO TOP LEVEL OF RETURN
2.2.4
Names and Descriptions for PDFs
When naming certain PDF attachments, tax preparation software must use the following names
because they will be validated by Business Rules. The name of the PDF file is case sensitive.
TABLE 2-3: NAMES AND DESCRIPTIONS FOR PDFS
Condition
Description
If you attach a scanned Form 8838P
8838P Signature Document
If you attach a scanned 8974, the Description must be
Form 8974
If you attach a scanned 2553, the Description must be
Form 2553
If you attach a scanned Contemporaneous Written
Acknowledgment Statement, the Description must be
DoneeOrganizationContemp
oraneousWrittenAcknowledgment
If you attach an art appraisal to Form 8283 and are filing
an individual tax return (Form 1040), the Description
must begin with
Art Appraisal
If you attached a scanned Current Testamentary Letter,
the Description must be
Current letters testamentary
If you attach a scanned Court Certificate, the description
must be
Court certificate
If you attach a scanned Form 1098C, the Description
must be
Form1098C
54
Condition
Description
If you attach a scanned Birth Certificate, the Description
must be
BirthCertificate
If you attach a scanned Death Certificate, the
Description must be
DeathCertificate
If you attach a scanned Hospital Medical Record, the
Description must be
HospitalMedicalRecords
If you attach a scanned Grant Scholarship Statement,
the Description must be
Grant Scholarship Statement
If you attach a scanned Competent Authority
Determination Letter, the Description must be
Competent Authority
Determination Letter
If you attach a scanned Form 8332, the Description must
be
Form 8332 Release of Exemption
If you attach a scanned Substantial Evidence In lieu of
Form 8288-A, the Description must be
Substantial Evidence
If you attach a scanned Form 8822-B, the Description
must be
Form 8822-B
If you attach a scanned Physicians Statement to Form
8840, the Description must be
Physicians Statement
If you attach a scanned Personal Representative Court
Certificate, the Description must be
PersonalRepresentativeCourt
Certificate
For all other PDF attachments, the tax preparation software must provide the taxpayer the
ability to enter a meaningful description. Exhibit 12 Recommended Names and Descriptions for
PDFs provides a table with recommendations of names and descriptions for PDFs. This table
will be posted on the Modernized e-file (MeF) User Guides and Publication page and updated
throughout the year.
When multiple forms or attachments are required, the taxpayer has the option to put all like-kind
statements or forms in one PDF file or create a separate PDF file for each statement or form.
Example: If three Section 351 statements are needed, they may all be included in one PDF file
or each separate Section 351 statement may be in a separate PDF file.
When a PDF is associated with an entity, the name (or part of the name if limited by the total
number of characters) should appear at the end of the suggested Description field.
Example: If attaching an organizational chart to Form 5471 of a foreign corporation, use the
Description “Form 5471 Schedule O - Org Chart Foreign Corp 123” in the
BinaryAttachment.xsd.
55
2.2.5
Form 1040/1040-NR Paper Document Indicator
The Paper Document Indicator in the Form 1040/1040-NR Return Header is checked when a
taxpayer elects to send certain forms to IRS by mail using Form 8453, U.S. Individual Income
Tax Transmittal for an IRS e-File Return.
1040/1040-NR MeF filers have the option of:
■
attaching the forms listed below as a PDF to the electronic submission
■
mailing the forms listed below to IRS with the Form 8453 transmittal. If the form is mailed
to IRS, the Paper Document Indicator in the Return Header should be checked
The Form 1040 Return Header has paper document indicators for:
■
Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes
■
Form 2848, Power of Attorney and Declaration of Representative
■
Form 3115, Application for Change in Accounting Method
■
Form 3468, Investment Credit
■
Form 4136, Credit for Federal Tax Paid on Fuels
■
Form 5713, International Boycott Report
■
Form 8283, Noncash Charitable Contributions
■
Form 8332, Release/Revocation of Release of Claim to Exemption for Child by CustodialParent
■
Form 8864, Biodiesel, Renewable Diesel or Sustainable Aviation Fuels Credit
■
Form 8949, Sales and Other Dispositions of Capital Assets
The Form 1040-NR Return Header has paper document indicators for:
■
Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes
■
Form 2848, Power of Attorney and Declaration of Representative
■
Form 3115, Application for Change in Accounting Method
■
Form 3468, Investment Credit
■
Form 4136, Credit for Federal Tax Paid on Fuels
■
Form 8283, Noncash Charitable Contributions
■
Form 8332, Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent
■
Form 8864, Biodiesel, Renewable Diesel, or Sustainable Aviation Fuels Credit
■
Form 8949, Sales and Other Dispositions of Capital Assets
56
The Form 8283 data must be included as XML in the electronic submission. When a signature is
required, a signed copy of Form 8283 can either be:
■
included in the submission file as a binary attachment (PDF) or
■
mailed to the IRS with Form 8453 transmittal and checking the Form 8283 Paper
Document Indicator
The Form 8453 transmittal lists additional forms, which are not included in the 1040/1040-NR
MeF program for processing. Filers who need to attach a form not listed above to the transmittal
should not file through MeF.
Note: Associating the ACK with the Forms 8878/8879 can be used in place of adding the
Submission ID to the Form.
If the acknowledgement is used to provide the Submission ID, the acknowledgement must be
kept in accordance with published retention requirements for Forms 8878/8879 (See Form
instructions). The acknowledgement is not required to be physically attached.
2.3
Special Instructions for “Schedule” Attachments to
Form 8865
In many instances, information from various Form 1065 schedules (Schedule B, D, K, K-1, L, M1, M-2) will be the same information required to be filed with the Form 8865 schedules. Do NOT
attach the Form 1065 schedules to the return; instead, the data from the Form 1065 schedules
should be formatted into the corresponding Form 8865 schedules.
2.4
Special Instructions for Form 4466
If applicable Form 4466, Corporation Application for Quick Refund of Overpayment of Estimated
Tax, should be filed on paper at the appropriate IRS Center listed on the form instructions. The
Form 4466 attached to the e-filed return is only a copy and will not be processed.
2.5
Special Instructions for Other Forms and Attachments
that Require Signatures
IRS Counsel issued special instructions to facilitate electronic filing. Regulation T.D. 9300
contains amendments to the Income Tax Regulations (26 CFR Part 1) and Procedure and
Administration Regulations (26 CFR Part 301) eliminates some of the requirements considered
impediments to the electronic submission of tax returns. T.D. 9300 eliminates the impediments
for taxable years beginning after December 31, 2002. The regulations generally affect taxpayers
who are required to file any of the following forms: 926, 972, 973, 982, 1120, 1120-S, 1122,
5471 or 8832. In addition, effective May 30, 2006, T.D. 9264 also eliminated signature
impediments by stating that by signing the return, a taxpayer is attesting to the validity of the
Form 1120 as well as the attachments. Generally, the signature of Forms 1120/1120-S covers
57
all forms, schedules and accompanying statements, except Form 8838 and Form 7004. Review
TD9300 and 9264 for specifics.
2.5.1
Form 8838
Form 8838 data must be sent to the IRS using the XML Schema and a signed copy submitted
as a binary attachment with the Description “8838 Signature Document.”
2.5.2
Form 7004
There is no signature requirement on the Form 7004, unless there is a payment made with the
Form 7004. If you are using an ERO, then use Practitioner PIN to sign the extension and
authorize the payment. If you are not using an ERO, the ACH Debit Agreement Indicator must
be included in the XML to authorize the payment that is attached to the Form 7004.
Although Form 7004 MeF has binary attachment capability, such attachments are for
information purposes only and will not be processed. Therefore, a Power of Attorney (POA),
Form 1128, Form 1138 and other documents requiring action by IRS should not be sent with the
Form 7004.
2.5.3
Form 8868
A signature is required for Forms 8868, Part II only if a payment record is attached. A signature
is required for all Forms 8868 Part III regardless of whether a payment record is attached.
If a payment record is attached to this form, a signature is required for the Electronic Funds
Withdrawal (EFW) authorization. A Practitioner PIN (using Form 8879-TE) or Form 8453-TE
may be used for this authorization. Form 8453-TE is the only attachment/binary file that will be
accepted.
2.6
Exempt Organization Return Attachments
For Exempt Organization returns, filers occasionally must attach an IRS form, schedule or other
piece of information. For Forms 990, 990-EZ, 990-PF, 990-T, 1120-POL, 4720, 5227, 5330,
8038-CP and 8868, these “attachments” will normally be submitted electronically as XML
documents. Usually, the only binary file is Form 8453-TE except for Final Returns where third
party documents are allowed to be attached as binary attachments. Other binary files may be
submitted as attachments if permitted as part of a form or schedule shared with Forms
1120/1120- F/1120-S. A Form 8453-TE is the only attachment permitted with Form 8868.
58
2.6.1
General Explanation Attachment
The General Explanation attachment is an XML schema used for Forms:
■
990-EZ
■
990-PF
■
1120-POL
■
990
■
990-T
■
4720
The Schedule O (Form 990 or 990-EZ), Supplemental Information to Form 990 or 990-EZ, is a
required attachment to Form 990. It replaces the General Explanation Attachment for Form 990.
The General Explanation attachment, which allows for optional information to be provided that is
not otherwise covered in another permitted schema, has three elements:
■
Identifier, which is a single line description of the information being provided
■
Return Reference, which is a single line description of the return item, if any, to which the
information relates
■
Explanation, which is a brief text section where the additional information the filer wishes
to convey is contained
These fields may be repeated up to ten times.
One General Explanation Attachment may be optionally attached to each return. It is intended to
be used to provide supplementary information and may not be used in lieu of an existing
schema.
Note: The General Dependency Schemas available with other MeF forms may not be
substituted for the General Explanation Attachment schema.
2.6.2
Binary Attachments for Exempt Organization Returns
When submitting a binary attachment of Form 8453-TE, the name “8453 Signature Document”
must be included in the submission Zip Archive.
All attachments (except for the signature document, Form 8453-TE) to Forms 990, 990-EZ, 990PF, 990-T, 1120-POL, 4720, 5227, 5330, 8038-CP, and 8868 must use the prescribed XML
schema. Binary documents will be permitted for these forms if they are necessary as part of
submitting a shared Form 1120/1120-F/1120-S form or schedule. Refer to Section 2.2 for
specific guidance concerning the name, description and AttachmentLocation of binary
attachments. Since a signature is required for electronic payments submitted with Form 8868,
Form 8453-TE is the only binary attachment permitted with the extension.
59
2.7
Special Instructions for Consolidated Returns
MeF requires tax preparation software approved for electronic filing to use IRS forms for
reporting data for each subsidiary return. In addition to the consolidated return, tax preparation
software approved for electronic filing must allow taxpayers to create a separate “stacked
return” for the parent and each subsidiary return. Tax preparation software must allow taxpayers
to report Eliminations and Adjustments at each level when applicable. Tax preparation software
may also allow taxpayers to use spreadsheets for the internal review of the return, but IRS
requires all subsidiary data to be formatted, transmitted and viewed by IRS as “stacked returns.”
MeF requires supporting data to be included in tax preparation software or attached as scanned
PDF files. IRS reviewed the forms (and instructions for those forms) that may be attached to the
corporate forms and identified every instance where taxpayers are required to attach supporting
data. IRS provided structured formats to Software Developers or provided instructions to enter
supporting data as PDF files (in instances where IRS has not defined a format).
When the IRS has defined structured formats, Software Developers are required to use these
formats for developing tax preparation software approved by IRS for electronic filing. It is the
responsibility of Software Developers to provide appropriate instructions for taxpayers to enter
supporting data to meet the IRS guidelines. Most Software Developers will allow taxpayers to
import/export data from other sources.
Taxpayers are encouraged to discuss available options with their Software Developers early to
determine how to prepare supporting data for their electronic returns.
When submitting a consolidated return, the software must provide the detail for each entity at
the entity level then roll that data up to the consolidated return. At a minimum, this roll-up
information must be provided on any line where the form requires a statement or schedule to be
attached (for example, Form 1120, Line 10, Other Income (attach schedule), Line 26, Other
Deductions (attach schedule), etc.). However, there are forms and schedules that are
transactional or informational in nature and cannot be mathematically consolidated or reported
on the consolidated return. The transactional data flows to the consolidated return via a different
form or schedule and the informational data is simply attached to the consolidated return.
Example: The Form 6252, Installment Sale Income, results for each transaction flow to the Form
4797, Sales of Business Property, and subsequently, the data on the Form 4797 flows to the
consolidated return. The Form 8883, Asset Allocation Statement under section 338, provides
informational data only and does not flow to any other schedule, form or a consolidated return.
For TY2024/PY2025, here is an example based on the data provided in ATS, Form 1120,
Scenario 2, which is a consolidated return.
60
TABLE 2-4: EXAMPLE OF ATS SCENARIO 2 ATTACHMENT 1 - F1120, LINE 10, OTHER INCOME
(ITEMIZEDOTHERINCOMESCHEDULE)
Consolidated
Schedules
TOTAL
Hide ‘N Seek
Foods, Inc.
The Greek
Playhouse
Acme
Food Corp.
Sales
217,441
208,671
8,770
Exchange Gain/Loss
Realized
-2,321,468
-2,229,104
-92,934
Partnership Income/Loss
50,559,438
-59,869
Miscellaneous Income
149,354
156,146
Interco Consulting Fees
1,448,935
1,448,935
TOTAL
50,053,700
-475,221
220,747
50,398,560
-6,792
220,747
50,308,174
The first subsidiary (Hide ‘N Seek Foods, Inc.) will provide the following data on the
ItemizedOtherIncomeSchedule:
TABLE 2-5: EXAMPLE OF 1ST SUBSIDIARY ITEMIZEDOTHERINCOMESCHEDULE
Corporation Name
Corporation
EIN
Other Income Type
Other Income
Amount
Hide ‘N Seek Foods, Inc.
00-0000002
Sales
208,671
Hide ‘N Seek Foods
00-0000002
Exchange Gain/Loss
Realized
-2,229,104
Hide ‘N Seek Foods
00-0000002
Partnership Income/Loss
-59,869
Hide ‘N Seek Foods
00-0000002
Miscellaneous Income
156,146
Hide ‘N Seek Foods.
00-0000002
Interco Consulting Fees
1,448,935
Hide ‘N Seek Foods.
00-0000002
Total
-475,221
The second subsidiary (The Greek Playhouse) would provide the following data on the
ItemizedOtherIncomeSchedule:
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TABLE 2-6: EXAMPLE OF 2ND SUBSIDIARY ITEMIZEDOTHERINCOMESCHEDULE
Corporation Name
Corporation
EIN
Other Income Type
Other Income
Amount
The Greek Playhouse
00-0000012
Partnership Income/Loss
220,747
The Greek Playhouse
00-0000012
Total
220,747
The third subsidiary (Acme Food Corp) will provide the following data on the
ItemizedOtherIncomeSchedule:
TABLE 2-7: EXAMPLE OF 3RD SUBSIDIARY ITEMIZEDOTHERINCOMESCHEDULE
Corporation Name
Corporation
EIN
Other Income Type
Other Income
Amount
Acme Food Corp
00-0000013
Sales
8,770
Acme Food Corp
00-0000013
Exchange Gain/Loss Realized
-92,364
Acme Food Corp
00-0000013
Partnership Income/Loss
50,398,560
Acme Food Corp
00-0000013
Miscellaneous Income
-6,792
Acme Food Corp
00-0000013
Total
50,308,174
The consolidated return should have an attachment for Other Income and the following data
must be provided in one of the following formats:
■
Format 1 - The ItemizedOtherIncomeSchedule for the consolidated return contains a rollup of the detail for each entity.
TABLE 2-8: FORMAT 1
Corporation Name
Corporation
EIN
Other Income Type
Other Income
Amount
Hide ‘N Seek Foods, Inc.
00-0000002
Sales
208,671
Hide ‘N Seek Foods, Inc.
00-0000002
Exchange Gain/Loss Realized
-2,229,104
Hide ‘N Seek Foods, Inc.
00-0000002
Partnership Income/Loss
-59,869
Hide ‘N Seek Foods, Inc.
00-0000002
Miscellaneous Income
156,146
Hide ‘N Seek Foods, Inc.
00-0000002
Interco Consulting Fees
1,448,935
The Greek Playhouse
00-0000012
Partnership Income/Loss
220,747
Acme Food Corp
00-0000013
Sales
8,770
62
Corporation Name
Corporation
EIN
Other Income Type
Other Income
Amount
Acme Food Corp
00-0000013
Exchange Gain/Loss realized
-92,364
Acme Food Corp
00-0000013
Partnership Income/Loss
50,398,560
Acme Food Corp
00-0000013
Miscellaneous Income
-6,792
Hide ‘N Seek Foods.
00-0000002
Total
50,053,700
Note: Dependencies should be attached at the entity level and rolled up to the consolidated
return.
■
Format 2 - The ItemizedOtherIncomeSchedule for the consolidated return contains a rollup of the total from each entity.
TABLE 2-9: FORMAT 2
Corporation Name
Corporation
EIN
Other Income Type
Other Income
Amount
Hide ‘N Seek Foods, Inc.
00-0000002
Total Other Income
-475,221
The Greek Playhouse
00-0000012
Total Other Income
220,747
Acme Food Corp
00-0000013
Total Other Income
50,308,174
Hide ‘N Seek Foods, Inc.
00-0000002
Consolidated Total
50,053,700
Note: Dependencies should be attached at the entity level and rolled up to the consolidated
return.
■
Format 3 - The ItemizedOtherIncomeSchedule for the consolidated return contains a total
of all subsidiaries by category
TABLE 2-10: FORMAT 3
Corporation Name
Corporation
EIN
Other Income Type
Other Income
Amount
Hide ‘N Seek Foods, Inc.
00-0000002
Sales
217,441
Hide ‘N Seek Foods
00-0000002
Exchange Gain/Loss
-2,321,468
Hide ‘N Seek Foods
00-0000002
Partnership Income/Loss
50,559,438
Hide ‘N Seek Foods
00-0000002
Miscellaneous Income
149,354
Hide ‘N Seek Foods.
00-0000002
Interco Consulting Fees
1,448,935
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Note: Dependencies should be attached at the entity level and rolled up to the consolidated
return.
2.8
MeF Transmission and Submission File Structures for
Internet Filing (IFA) and Application-to-Application
(A2A)
This section describes the transmission and submission file structures for the Internet Filing
Application (IFA) and Application-to-Application (A2A) channels. Both channels use Simple
Object Access Protocol (SOAP) with attachments.
For specific information on creating Application-to-Application Messages, refer to the MeF State
and Trading Partners Reference Guide.
2.8.1
MeF Transmission File Structures for IFA
The number of submissions in the transmission file is limited to 100.
The transmission file for the IFA channel is a MIME (Multipurpose Internet Mail Extensions)
multipart document that contains two parts and conforms to “SOAP 1.1 with attachments”
standard. The first part of the multi-part document is the SOAP envelope and the second part is
a SOAP attachment. The SOAP envelope contains transmission-level information, and the
SOAP attachment contains one or more submissions. MIME boundaries separate the parts in
the multi-part document.
The SOAP envelope consists of a SOAP header and a SOAP body. The SOAP header, also
referred to as the transmission header in the MeF system, contains information about the
transmitter and the transmission. The SOAP body, also referred to as the transmission manifest,
contains a list of all submissions in the transmission file. Please refer to Figure 2-16 below.
The SOAP attachment in the transmission file is a ZIP file. This ZIP file, also referred to as
Attachment ZIP file, is not compressed; it is simply ZIP archived (compression is turned off
when this file is created). This Attachment ZIP file contains one or more submissions that are
themselves ZIP Archive files. These ZIP files, also referred to as Submission ZIP files, are
compressed.
MeF incoming submission data is encapsulated in SOAP 1.1 with a single attachment. This
single attachment will be an uncompressed zip container file. The single uncompressed zip
container file may contain any number up to 100 compressed zip submission files, which is one
level of nesting.
No more than one level of nesting is allowed. Each compressed zip submission file consists of
one submission (return) and may not contain another zip file. The files in the zip archive can
only be compressed a maximum of 250 times. Any zip archive file compressed more than 250
times the original file will trigger a virus error and the transmission will be rejected as a potential
virus.
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Each submission zip file may contain ONE of the following:
■
a federal return, a state return, or a request for extension
■
the SOAP message (header and body)
■
or a request for extension (with or without PDF attachments), the attachment is a zip
archive containing from 1 to 100 zipped submissions.
The SOAP message (header and body) is never zipped. The attachment is zipped.
FIGURE 2-16: MEF TRANSMISSION FILE STRUCTURE FOR THE IFA CHANNEL
2.8.2
Submission File Structure for the IFA Channel
The IFA and A2A channels support transmission of both federal and state returns. An IRS
submission consists of XML data and optional binary attachments (PDF Files), which are
packaged and compressed into a zip file. The Zip file is also referred to as the Zip Archive; each
entry in the file is referred to as the Zip Entry. Each IRS Submission ZIP file contains the
following folders (directories), which are then packaged and compressed into a Zip file:
■
/manifest. The manifest folder (archive directory) contains a manifest.xml file, which
provides information about the Submission. This information includes, but is not limited to
the ERO who composed the Submission, the Tax Year for which the IRS Submission is
being filed, etc. The manifest directory must be present along with the file that contains
data for this directory. The /manifest/manifest.xml is required in the submission. Please
refer to the MeF State and Trading Partners Reference Guide for the structure of a State
Submission and contents of the manifest.xml file.
■
/xml. The xml folder (archive directory) contains the submission.xml file with the
submission data in XML format. The xml archive directory must be present along with the
files that contain data for this directory. The /xml/submission.xml is required.
■
/attachment. The attachment directory contains binary attachment files. This directory is
required only if there are binary attachments in the Submission. The attachment folder is
an optional folder in a submission zip file.
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The leading slash, “/” is optional. The submission will be accepted with or without the leading
slash.
The structure of an IRS submission file for the IFA channel is depicted below.
FIGURE 2-17: IRS SUBMISSION FILE STRUCTURE FOR THE IFA CHANNEL
2.8.3
Creating A MeF Attachment
The steps below document how to create a SubmissionZip Archive.
This example uses the WinZip tool to generate an attachment containing one or more
submissions.
2.8.3.1
Create Individual Submission Zip Archives(s)
1. Choose a local drive such as C:\ and create three folders: the first one should be named
“manifest,” the second named “xml,” and the third named “attachment”.
2. Generate the submission manifest and name it “manifest.xml.” This should be copied to the
C:\manifest\ directory. There must be a single manifest for each submission.
3. Generate the submission XML and copy it to the C:\xml\ directory. There must be only one
XML file here.
4. Copy any PDF submission attachments into the C:\attachment\ directory. There can be zero
or multiple PDF attachments in the directory.
5. Open the WinZip tool, and select “New.”
6. Browse to the root of the local drive C:\ and type in the name of the submission archive.
Note: The name of the submission archive must match the SubmissionId.
If the SubmissionId in the manifest generated in Step 2 is 00123420120351234567, then the file
name used for the archive here should be 00123420120351234567.zipNow add files to the
archive using the WinZip Add dialog. First, browse to C:\manifest\ and select the manifest.xml
file.
Note: The “Save full path info” option must be selected.
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7. Next, browse to C:\xml\ and select the submission xml file. Again, ensure that the full path
info is saved.
8. Lastly, browse to C:\attachment\. This is an optional folder so there may not be any PDF
attachments in the return. If there are any PDF attachments, select all of them. Again,
ensure that the full path info is saved.
9. Close WinZip and verify that the submission archive 00123420110351234567.zip has been
saved to the root of the C:\ drive and contains the files just added.
10. Delete the files in C:\manifest\, C:\xml\, and C:\attachment\
11. Repeat Steps 2 – 11 for all the submissions to be sent to MeF.
2.8.3.2
Generate the MeF Attachment
The individual submission zip archives generated in the previous section must now be compiled
into a single MeF attachment for the send submissions message. Again, the WinZip tool will be
used to do this.
1. Open WinZip and select “New”.
2. Browse to a location on the local drive to save the MeF attachment, then type in a file name
for the MeF attachment.
3. Now add files to the archive using the WinZip Add dialog. Browse to the root of the local
drive C:\ and select all the individual submission archives that were generated in the
previous section. Choose Compression option “None,” and then click on “Add.”
4. Close WinZip and attach the ZIP file generated here to the MeF SendSubmissions
message.
Note: The submission IDs in the Send Submissions SOAP message must match the
submission IDs in the file names for the individual submission archives. And as indicated earlier,
each submission archive name must match the submission ID in its manifest file. Refer to the
diagrams below for an example:
FIGURE 2-18: SOAP REQUEST MESSAGE WITH 3 SUBMISSIONS
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FIGURE 2-19: MEF ATTACHMENTS
FIGURE 2-20: THIRD SUBMISSION ARCHIVE-000075200103470015686
FIGURE 2-21: MANIFEST.XML FOR THIRD SUBMISSION ARCHIVE – 00007520103470015686.ZIP
2.8.4
MeF Transmission File Structures for Application-toApplication (A2A)
A2A uses SOAP with Hypertext Transfer Protocol (HTTP) binding for the transmission file,
which are SOAP messages that are transported using HTTPS. All service requests are SOAP
Messages. A service request (message) or its response may or may not have an attachment.
68
For detailed information about SOAP messages, refer to the MeF State and Trading Partners
Reference Guide. MIME and MTOM encoding are used for A2A.
2.8.4.1
SOAP Message Without Attachments
This Web Service SOAP message contains the following:
■
HTTP Headers
■
A SOAP Envelope containing the following:
■
SOAP header containing the following elements:
■
A MeF header that contains message and transmitter identifying
information. This header must be included in each message.
■
A WS Security Header that contains security related information. This
header must be included in each message.
■
A Soap body that includes the message elements.
FIGURE 2-22: BASIC SOAP MESSAGE STRUCTURE OR HTTP BINDING
SOAP Message
2.8.4.2
Messages with Attachments
The SendSubmission service request is used to transmit submissions. It can have one and
only one attachment. This attachment must be an uncompressed zip file called the container zip
file. The container zip file can contain from 1 to 100 compressed zip files. Each compressed zip
file contains one federal or state submission.
The GetNewSubmissions service request is used by state agencies to retrieve state returns.
The responses to the GetNewSubmissions series of service requests have the same
attachment structure. Each submission is in its own compressed zip file and these zip files are
attached to the response in one uncompressed container zip file.
69
FIGURE 2-23: MEF TRANSMISSION FILE STRUCTURE FOR THE A2A CHANNEL
2.8.5
MeF State Submission File Structure for
Application-to- Application
Transmitters can transmit federal and state submissions using Web Services. A state
submission contains XML data and optional binary attachments. The state return may also
contain a copy of part or all the taxpayer's federal return. The state determines what part of the
federal return the taxpayer should include in the state submission. Like a federal submission,
the state submission must be zipped into its own file and then placed into the container zip file.
The container zip file is then attached to the SendSubmissions service request. Federal and
state submissions can be included in the same attachment (container zip file) each in their own
zip file.
Each submission contains the following folders (directories), which are then packaged and
compressed into a zip file:
■
/manifest. The manifest folder (directory) contains a manifest.xml file, which provides
information about the state submission. This information includes, but is not limited to, the
ERO who composed the Submission, the Tax Year for which the IRS Submission is being
filed, etc.
■
The manifest directory must be present along with the files that contain data for this
directory.
■
The /manifest/manifest.xml is required in the submission. Please refer to the MeF State
and Trading Partners Reference Guide for the structure of a State Submission and
contents of the manifest.xml file.
70
■
/xml. The xml directory contains the submission.xml file with the state submission data in
XML format. The xml directory must be present along with the files that contain data for
this directory. The/xml/submission.xml is required in the submission.
■
/attachment. The attachment directory contains binary attachment files. This directory is
required only if there are binary y attachments in the Submission. The attachment folder is
an optional folder in a submission zip file.
■
/irs/xml. An optional archive directory. If it exists it contains all or part of the federal
submission, whichever the state requires.
■
/irs/attachment. Another optional directory. If it exists, it contains any PDF documents
attached to the federal submission.
The leading slash, “/” is optional. The submission will be accepted with or without the leading
slash.
Note: A federal or state submission must include the /manifest and /xml archive directories and
may include an optional /attachment directory. If the submission is a federal submission the
manifest will contain a federal submission manifest, the /xml archive directory will contain the
federal submission, and the /attachment directory will contain PDF documents attached to the
federal submission, if there are any. If the submission is a state submission, the same archive
directories will contain the state submission manifest, state submission, and PDF documents
attached to state submission respectively. In addition to these archive directories, a state
submission may also include optional /irs/xml and /irs/attachment archive directories. If present,
they contain the federal submission and PDF documents attached to the federal submission.
Refer to Section 2.8.3 Creating an MeF Attachment, for additional guidance. For more
information on the transmission and submission file structure, refer to the publication 5830,
Modernized e-File (MeF) IS State and Trading Partners Reference Guide.
2.9
Version Control for MeF Schemas and Business Rules
The IRS created a set of XML Schemas for the following tax returns, (Forms 940, 941, 941-X,
943, 943-X, 944, 945, 945-X, 1040, 1040-SR, 1040-SS, 1040-NR, 1041, 1120,
1120-F, 1120-H, 1120-L, 1120-PC, 1120-RIC, 1120-REIT, 1120-S, 1120- POL, 1065, 1139, 990, 990-EZ, 990N, 990-PF, 990-T, 709, 709-NA,
720, 2290, 4720, 5227, 5330, 8038-CP, and 8849), extensions (Forms 4868, 2350, 7004 and
8868), miscellaneous forms (Forms 56, 9465 and 94x On-Line Signature PIN Registration),
transmission file, and acknowledgement file. Each schema version also has a corresponding set
of Business Rules that are used during MeF validation.
2.9.1
Schema and Business Rules Updates
Each year, new tax legislation and/or improvements to IRS programs impact the IRS forms and
processing procedures. The IRS evaluates these changes to determine if updates to the XML
71
Schemas and Business Rules are necessary. Once the changes have been incorporated, the
IRS publishes the XML Schemas and Business Rules.
When schemas are released, the IRS will identify when the schemas are available in the
Assurance Testing System (ATS) and Production environments. Software Developers are not
required to retest when new schemas (minor or major) are posted. However, we strongly
recommend the use of ATS to retest when you update your software with new schema changes.
Note: If there are critical changes required due to late legislative changes, national disasters, or
errors identified during testing or production, the IRS may issue updated XML Schemas and
Business Rules after December and during the Processing Year.
Schema Distribution is now through the Registered User Portal and the e-Services Mailbox.
This mailbox is part of the Secure Object Repository (SOR). Users will access their mailbox in
their existing e-Services account to pick up the schema and business rule packages.
2.9.2
General Information about Version Numbers
Each version of the XML Schemas and the corresponding Business Rules has a unique version
number. It is important to note the following principles regarding version numbers:
■
Each tax return’s schema version has an associated set of Business Rules with the same
number. This ensures that each updated schema version includes an updated set of
Business Rules.
■
The “returnVersion” attribute of the “Return” element (the root element) identifies the
version of the schema for each return type.
■
Example: The “returnVersion” from the 1120.xsd file shown below identifies the schema
version as 2015v1.0.
FIGURE 2-24: PARTIAL “RETURN” ELEMENT FROM 1120.XSD FILE
■
Each Business Rule document’s version number identifies the version of the Business
Rules.
■
The Active Validating Schema Version will be the most recent schema version listed on
IRS.gov. The IRS will provide the “Start” dates when Schemas are available in Production
and ATS. These “Start” dates also represent when the latest schema posted becomes the
active validating schema.
72
Note: In rare circumstances, there may be more than one active validating schema version. In
this instance, the validation may occur on either the most recent schema version or a
designated earlier version. IRS will identify multiple active validating schema versions on the
schema Web pages.
2.9.3
Version Numbering Scheme
The version number includes:
■
the Tax Year for which the schema and Business Rule document applies (YYYY)
■
the lower-case version initial (v)
■
the two-digit version number (N.N)
When the version number reaches 10 or more in a given Processing Year, the number will
include two- digits to the right and to the left of the decimal as needed (NN.NN).
The version number of MeF Business Rules that are invoked for the MeF XML Schemas will
always have the same version number as the schema version, thereby, providing a mechanism
that aligns the various versions of Schemas with their applicable Business Rules.
Figure 2-25 below is an example of the structure used for version numbers for yearly returns:
FIGURE 2-25: MEF VERSION NUMBER DIAGRAM
The above diagram is for yearly returns. Version numbers for quarterly returns will include “Q”
and the quarter number after the Tax Year.
Example: A 3rd quarter return for Form 720 TY2024 will be shown as 2021Qx v N.N
The examples below illustrate how the version number changes every Tax Year. New versions
are generated when changes are necessary to the tax return’s XML schema structure, content,
and Business Rules. Each change increases the version number when the new version is
published. Major changes increase the left digit and minor changes increase the right digit.
Note: If only minor changes occur, Software Developers are not required to use the new
version. If the major number changes, all software must reflect the new version.
73
Example:
■
A new Tax Year: The Tax Year part of the version number will change with each
subsequent Tax Year and the version number is usually reset to 1.0. This is a major
version change.
■
Additions, deletions and/or changes to a schema’s data elements: This includes any
schema modification to a form and/or attachment. Even if the tax return’s Business Rules
were not affected by the additions, deletions and changes to the tax return’s Schemas, the
Business Rule’s version number will be changed to maintain the alignment between the
Schemas and the applicable Business Rules.
■
Form family: If the 1120 version number changes, then the 1120-F and 1120-S version
number will also change unless otherwise noted on irs.gov.
■
Additions, deletions and/or changes to the Business Rules: Even if the Business Rule
change(s) did not affect the tax return’s schema, the tax return’s schema version will be
changed to maintain the alignment between the tax return’s schema and the applicable
Business Rules.
2.9.3.1
Continuous use Schema
This text is long and has been trimmed here. Open the source document for the complete record.
This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.