Publication 4164 (Rev 10-2024) Catalog Number 36166N Department of the Treasury Internal Revenue Service www.irs.gov

Publication 4164

Modernized e-File (MeF) Guide for 

Software Developers and Transmitters

Processing Year 2025
2

Table of Contents

Changes to October TY2024/PY2025 Revision.....................................15

1. Introduction...................................................................................22

1.1 Modernized e-File (MeF)............................................................................................................. 23

1.2 Communications......................................................................................................................... 23

1.2.1 IRS Website..................................................................................................................................24

1.2.2 Communication Vehicles ..............................................................................................................24

1.3 Highlights .................................................................................................................................... 25

1.3.1 General Items ...............................................................................................................................25

1.3.2 A2A MeF Software Developer Kit (SDK) and Client Applications ................................................26

1.3.3 Identity Protection PIN (IP PIN) ....................................................................................................27

1.4 General Information about MeF ................................................................................................ 28

1.4.1 Current and Prior 2 Tax Years are Accepted ...............................................................................29

1.4.2 Perfection Periods for Rejected Submissions ..............................................................................29

1.4.3 Electronic Postmark......................................................................................................................30

1.4.4 Addresses .....................................................................................................................................30

Table 1-1: When to Enter ‘N’........................................................................................................................32

Table 1-2: No Suffix When Numbered Street is a Fraction ..........................................................................32

Table 1-3: Use Standard Address Abbreviations Unless Proper Name .......................................................32

Table 1-4: Multiple or Consecutive Street Designations...............................................................................33

1.4.5 Transmission Timeframe Affected by Routine Maintenance........................................................33

1.4.6 SubmissionIDs in Transmission Manifest and Attachment Mismatch..........................................33

1.4.7 SubmissionType in the IRS Submission Manifest........................................................................34

Table 1-5: Values for ReturnType & IRS SubmissionType ..........................................................................34

1.4.8 Short Period Returns for Partnerships, Corporations, Exempt Organizations, and Estates and 

Trusts ............................................................................................................................................35

1.4.9 Taxpayers Required to e-File Original and Amended Returns.....................................................36

1.4.10 Vehicle Identification Number (VIN) for Form 2290......................................................................38

1.5 Amended Returns and Superseding Returns.......................................................................... 38

1.5.1 Superseding Returns ....................................................................................................................39

1.5.2 Amended Returns Forms 1120, 1120-F and 1120-S ...................................................................39

1.5.3 Amended Partnership, Exempt Organization, Excise Tax, Estate/Trust and Individual Returns . 40

1.5.4 Amended Individual Returns (1040/1040-SR/1040-NR) ..............................................................41

1.5.5 Corrected Individual Returns (1040-SS/PR).................................................................................41
3

1.5.6 Amended Employment Returns (940/941/943-945).....................................................................41

1.6 Tax Returns Exempt from e-File................................................................................................ 42

1.6.1 Exempt Due to Preparer’s Technological Difficulties....................................................................42

1.6.2 Exempt Due to IRS e-File Limitations...........................................................................................42

2. XML Overview for MeF ................................................................. 47

2.1 MeF XML Structure ..................................................................................................................... 47

2.1.1 Schemas .......................................................................................................................................47

2.1.2 Submission Size ...........................................................................................................................48

2.1.3 Tag Names ...................................................................................................................................48

2.1.4 Attributes.......................................................................................................................................48

2.1.5 Repeating Group ..........................................................................................................................49

Figure 2-1: Complex Type Identified for Repeating Groups.........................................................................49

Figure 2-2: Complex Type Defining Contents of Repeating Groups ............................................................50

2.1.6 Choice Construct ..........................................................................................................................51

Figure 2-3: Optional Choice .........................................................................................................................51

Figure 2-4: Required Option.........................................................................................................................51

2.1.7 CurrencyCodeType.......................................................................................................................51

Table 2-1: Example of CurrencyCodeType..................................................................................................52

2.1.8 efileTypes......................................................................................................................................52

Figure 2-5: USAddress efileType.................................................................................................................53

Figure 2-6: OtherUSAddress efileType ........................................................................................................54

Figure 2-7: BusinessNameControlType efileType........................................................................................54

Figure 2-8: PersonNameControlType efile Type..........................................................................................54

Figure 2-9: BusinessNameType efileType ...................................................................................................55

Figure 2-10: PersonsNameType..................................................................................................................55

Figure 2-11: PersonFullName efileType.......................................................................................................55

Figure 2-12: IDType efile Type.....................................................................................................................56

2.1.9 Optional Choice for e-file Types with Required Fields..................................................................57

Figure 2-13: Optional Choice .......................................................................................................................57

2.1.10 Attachments to Corporate Returns, Employment Tax Returns, Estate/Trust Tax Returns, 

Extensions, Individual Returns and Partnership Returns .............................................................57

2.1.11 General Dependency....................................................................................................................58

Table 2-2: Available Forms for the General Dependency ............................................................................59

2.1.12 XML Character Representation ....................................................................................................60

2.2 Binary Attachments (PDF Files)................................................................................................ 60

2.2.1 Attach a PDF File..........................................................................................................................60
4

2.2.2 A Sample Non-XML Document Attached to the Submission .......................................................63

Figure 2-14: Binary Attachment XML Document..........................................................................................63

2.2.3 A Sample Non-XML Document Attached to a Form.....................................................................63

Figure 2-15: PDF Attached to Top Level of Return......................................................................................64

2.2.4 Names and Descriptions for PDFs ...............................................................................................64

Table 2-3: Names and Descriptions for PDFs..............................................................................................64

2.2.5 Form 1040/1040-NR Paper Document Indicator..........................................................................66

2.3 Special Instructions for “Schedule” Attachments to Form 8865........................................... 67

2.4 Special Instructions for Form 4466........................................................................................... 67

2.5 Special Instructions for Other Forms and Attachments that Require Signatures............... 67

2.5.1 Form 8838.....................................................................................................................................68

2.5.2 Form 7004.....................................................................................................................................68

2.5.3 Form 8868.....................................................................................................................................68

2.6 Exempt Organization Return Attachments .............................................................................. 68

2.6.1 General Explanation Attachment..................................................................................................69

2.6.2 Binary Attachments for Exempt Organization Returns................................................................. 69

2.7 Special Instructions for Consolidated Returns ....................................................................... 70

Table 2-4: Example of ATS Scenario 2 Attachment 1 - F1120, Line 10, Other Income 

(ItemizedOtherIncomeSchedule) .................................................................................................................71

Table 2-5: Example of 1st Subsidiary ItemizedOtherIncomeSchedule ...........................................................71

Table 2-6: Example of 2nd Subsidiary ItemizedOtherIncomeSchedule..........................................................72

Table 2-7: EXAMPLE OF 3rd Subsidiary ItemizedOtherIncomeSchedule....................................................72

Table 2-8: Format 1 .....................................................................................................................................72

Table 2-9: Format 2 .....................................................................................................................................73

Table 2-10: Format 3....................................................................................................................................73

2.8 MeF Transmission and Submission File Structures for Internet Filing (IFA) and 

Application-to-Application (A2A).............................................................................................. 74

2.8.1 MeF Transmission File Structures for IFA....................................................................................74

Figure 2-16: MEF Transmission File Structure for the IFA Channel.............................................................75

2.8.2 Submission File Structure for the IFA Channel ............................................................................75

Figure 2-17: IRS Submission File Structure for the IFA Channel................................................................. 76

2.8.3 Creating A MeF Attachment .........................................................................................................76

Figure 2-18: SOAP Request Message with 3 Submissions .........................................................................77

Figure 2-19: MeF Attachments.....................................................................................................................78

Figure 2-20: Third Submission Archive-000075200103470015686 .............................................................78

Figure 2-21: Manifest.XML for Third Submission Archive – 00007520103470015686.ZIP..........................78

2.8.4 MeF Transmission File Structures for Application-to-Application (A2A).......................................78

Figure 2-22: Basic SOAP Message Structure or HTTP Binding...................................................................79
5

Figure 2-23: MeF Transmission File Structure for the A2A Channel............................................................80

2.8.5 MeF State Submission File Structure for Application-to-Application............................................80

2.9 Version Control for MeF Schemas and Business Rules......................................................... 81

2.9.1 Schema and Business Rules Updates .........................................................................................81

2.9.2 General Information about Version Numbers ...............................................................................82

Figure 2-24: Partial “Return” Element from 1120.xsd File............................................................................82

2.9.3 Version Numbering Scheme.........................................................................................................83

Figure 2-25: MeF Version Number Diagram ...............................................................................................83

2.9.4 Validating Schema Versions.........................................................................................................84

2.9.5 Example of Schema Versioning....................................................................................................85

Table 2-11: Schema Versioning...................................................................................................................85

2.10 MeF XML Schema File Structures............................................................................................. 86

2.10.1 Form 1040 XML Schema Structure ..............................................................................................88

Figure 2-26: Form 1040 Package ................................................................................................................88

2.10.2 Form 4868 XML Schema File Structure .......................................................................................90

Figure 2-27: Form 4868 Package ................................................................................................................90

2.10.3 Form 2350 XLM Schema File Structure .......................................................................................92

Figure 2-28: Form 2350 Package ................................................................................................................92

2.10.4 Form 56 XML Schema File Structure ...........................................................................................94

Figure 2-29: Form 56 Package ....................................................................................................................94

2.10.5 Form 9465 XML Schema File Structure .......................................................................................95

Figure 2-30: Form 9465 Package ................................................................................................................95

2.10.6 Forms 1120/1120-F/1120-H/1120-S XML Schema File Structure ...............................................96

Figure 2-31: Form 1120/1120-F/1120-H/1120-S Package...........................................................................96

2.10.7 Form 7004 XML Schema File Structure .....................................................................................100

Figure 2-32: Form 7004 Package ..............................................................................................................100

2.10.8 Exempt Organization Forms XML Schema File Structure..........................................................102

Figure 2-33: Forms 990/990-EZ/990-PF Package .....................................................................................102

2.10.9 Form 990-N XML Schema File Structure ...................................................................................105

Figure 2-34: Form 990-N Package.............................................................................................................105

2.10.10 Form 8868 XML Schema File Structure ....................................................................................106

Figure 2-35: Form 8868 Package ..............................................................................................................106

2.10.11 Form 1120-POL XML Schema File Structure............................................................................107

Figure 2-36: Form 1120-POL Package ......................................................................................................107

2.10.12 Form 1065 XML Schema File Structure ....................................................................................108

Figure 2-37: Form 1065 PACKAGE...........................................................................................................108

2.10.13 Excise Tax Forms 720/2290/8849 XML Schema File Structure................................................111
6

Figure 2-38: Form 720 Package ................................................................................................................111

2.10.14 Form 2290 XML Schema File Structure ....................................................................................113

Figure 2-39: Form 2290 Package ..............................................................................................................113

2.10.15 Form 8849 XML Schema Structure ...........................................................................................115

Figure 2-40: Form 8849 Package ..............................................................................................................115

2.10.16 Form 1041 XML Schema File Structure ....................................................................................116

Figure 2-41: Form 1041 Package ..............................................................................................................116

Figure 2-42: Attachments and Shared Forms ............................................................................................117

Figure 2-43: Attachments and Common FormsS Shared with 1120, 1120-F, 1120-S, 1065 and 1041 .....118

2.10.17 Form 94x Annual Forms XML Schema File Structure...............................................................119

Figure 2-44: Form 94X Package................................................................................................................119

2.10.18 Form 941x Quarterly Forms XML Schema File Structure .........................................................122

Figure 2-45: Form 941X Package..............................................................................................................122

2.10.19 Form 990-T XML Schema File Structure...................................................................................124

Figure 2-46: FORM 990-T PACKAGE .......................................................................................................124

2.10.20 Form 4720 XML Schema File Structure ....................................................................................127

Figure 2-47: FORM 4720-T PACKAGE......................................................................................................127

2.10.21 Form 5227 XML Schema File Structure ....................................................................................129

Figure 2-48: FORM 5227 PACKAGE.........................................................................................................129

2.10.22 Form 5330 XML Schema File Structure ....................................................................................131

Figure 2-49: FORM 5330 PACKAGE.........................................................................................................131

2.10.23 Form 8038-CP XML Schema File Structure ..............................................................................133

Figure 2-50: FORM 8038-CP PACKAGE...................................................................................................133

3. MeF Fed/State Program..............................................................135

3.1 State Acknowledgements and State Submission Manifest.................................................. 135

3.2 Linked Returns (Fed/State Returns) ....................................................................................... 136

3.3 Unlinked State Returns (State Standalone Returns)............................................................. 136

3.4 Workflow for Individual, Corporate, Partnership, Estates/Trust and Exempt Organization 

State Returns ............................................................................................................................ 136

3.4.1 Exempt Organization Fed/State Program – Providing Copy of IRS Return to State..................137

3.4.2 Status Record for State Returns................................................................................................. 138

Table 3-1: Status Record Definition ...........................................................................................................138

Figure 3-1: Passed Fed/State Validation....................................................................................................139

Figure 3-2: Non-Passed Fed/State Validation............................................................................................139

3.5 General State Information........................................................................................................ 140

3.5.1 State Communication Testing.....................................................................................................140
7

3.5.2 State Get New Submission.........................................................................................................140

4. MeF Transmission Methods.......................................................141

4.1 Transmitting Through Application-to-Application (A2A)...................................................... 141

4.1.1 Security Directive Rules of Behavior for Access to IRS Business Systems...............................141

4.1.2 Registration for A2A Credentials ................................................................................................143

4.1.3 Strong Authentication .................................................................................................................143

4.1.4 Certificate Management..............................................................................................................143

4.1.5 Transmitting Through MeF Application-to–Application (A2A) ....................................................144

Figure 4-1: MeF Application-to-Application ................................................................................................144

4.1.6 General Information and Lessons Learned A2A SSL Certificates .............................................145

4.2 Transmitting through the Internet Filing Application (IFA)................................................... 147

4.2.1 Applying to Submit Returns through the Internet........................................................................147

Table 4-1: Transmitting Through the Internet Filing Application................................................................. 147

4.2.2 Accessing and Logging into MeF IFA.........................................................................................149

Figure 4-2: IRS.GOV..................................................................................................................................150

Figure 4-3: e-Filing Resources...................................................................................................................150

Figure 4-4: Modernized e-File (MeF) Program Information........................................................................151

Figure 4-5: Modernized e-File (MeF) Internet Filing...................................................................................151

Figure 4-6: Sign in with ID.me Account......................................................................................................152

Figure 4-7: Enter ID.me Credentials ..........................................................................................................152

Figure 4-8: Receive 2 Factor Authentication Code ....................................................................................153

Figure 4-9: Enter 2 Factor Authentication Code.........................................................................................153

Figure 4-10: Select Organization Screen ...................................................................................................154

4.2.3 Submitting a Transmission File...................................................................................................154

Figure 4-11: MeF Internet Filing.................................................................................................................155

Figure 4-12: Select ETIN for Production Transmission File Page..............................................................156

Figure 4-13: Submit Production Message File Page..................................................................................157

Figure 4-14: Upload Status Screen............................................................................................................158

Figure 4-15: Submission Receipt Page......................................................................................................159

Figure 4-16: MeF Internet Filing Application Logout Page .........................................................................160

4.2.4 MeF IFA Error Conditions When Uploading a File .....................................................................160

Figure 4-17: No ETIN Found Error Page....................................................................................................161

Figure 4-18: Virus Detected Page..............................................................................................................162

Figure 4-19: Upload Status Pop-up – Unsuccessful File Upload ...............................................................163

Figure 4-20: File Error Page – Unable to Process XML .............................................................................163

Figure 4-21: Transmit File Error Page – ETIN Mismatch ...........................................................................164
8

Figure 4-22: Transmit File Error Page – Number of Submissions Exceeds Maximum..............................165

Figure 4-23: Error not Identified .................................................................................................................165

Figure 4-24: System Error Page with Error Specified ................................................................................166

4.2.5 Help Tab .....................................................................................................................................166

Figure 4-25: Help Screen for the MeF Internet Filing application...............................................................167

4.2.6 Browsers and Operating Systems ..............................................................................................167

Table 4-2: Browser and Operating Systems ..............................................................................................167

4.3 Detecting Viruses in MeF Transmissions............................................................................... 168

4.3.1 Through Internet Filing Application (IFA)....................................................................................168

4.3.2 Through Application-to-Application (A2A) ..................................................................................168

5. Validating the Transmission and Return Data..........................169

5.1 Business Rules (Categories/Severity).................................................................................... 169

Table 5-1: Identifying Business Rules........................................................................................................169

5.2 Transmission Validation Business Rules............................................................................... 172

Table 5-2: Validation Rules........................................................................................................................173

5.3 Validating Tax Return ............................................................................................................... 173

5.3.1 Schema Validation......................................................................................................................173

Table 5-3: Schema Validation Rules..........................................................................................................174

5.3.2 Business Rule Validation ............................................................................................................174

Table 5-4: Return Validation Business Rules.............................................................................................175

5.3.3 Checksum and Data Values Returned in the Acknowledgement File........................................176

Figure 5-1: CRC Value in the Zip Archive File ...........................................................................................177

5.4 Status Record for Federal Returns ......................................................................................... 178

Table 5-5: Status Name and Descrption ....................................................................................................178

Figure 5-2: Submission Status ...................................................................................................................178

5.5 Acknowledgement Schema .................................................................................................... 179

Table 5-6: Sample of Elements and Explanations .....................................................................................179

Table 5-7: Sample of Elements and Explanations .....................................................................................181

5.6 Generating Acknowledgement Files....................................................................................... 182

6. Retrieval Methods for MeF .........................................................183

6.1 Retrieving the Acknowledgement through Internet Filing Application (IFA)...................... 183

6.1.1 Retrieving an Acknowledgement File .........................................................................................184

Figure 6-1: MeF Internet Filing Home Page...............................................................................................185

Figure 6-2: Select ETIN for Production Acknowledgements File Page ......................................................185

Figure 6-3: Retrieve Submission Acknowledgment....................................................................................186
9

Figure 6-4: Download New Production Acknowledgements Page .............................................................187

Figure 6-5: Download Specific Production Acknowledgements Page........................................................188

Figure 6-6: Internet Explorer Running on Windows 2000...........................................................................188

6.1.2 MeF Error Messages When Retrieving Acknowledgments ........................................................189

Figure 6-7: No ETIN Found Error Page......................................................................................................189

Figure 6-8: Number of Acknowledgements Exceeds Maximum Error Page...............................................190

Figure 6-9: Input Error (Number of Acknowledgements)............................................................................191

FIigure 6-10: Input Error (Submission ID List)............................................................................................192

Figure 6-11: Retrieve Acknowledgment Error Page – Acknowledgements Not Found ..............................193

Figure 6-12: Retrieve Acknowledgement Error Page – Acknowledgements not Processed by Internet Filing

...................................................................................................................................................................193

Figure 6-13: Error Page – System Error Page – Back-End Error...............................................................194

Figure 6-14: System Error Page with Error Identified.................................................................................195

6.2 Viewing a List of Participating States in the Fed/State Program......................................... 195

Figure 6-15: Select List Participating States ..............................................................................................196

Figure 6-16: Select ETIN for Lists of Participating States ..........................................................................196

Figure 6-17: List Participating States Page................................................................................................197

6.3 Retrieving Production Federal and/or State Submission Status Records ......................... 197

Figure 6-18: Select an Option to Retrieve Either Production or Test Submission Status Records.............198

Figure 6-19: Select ETIN for Production Submission Status Records Page ..............................................199

Figure 6-20: Retrieve Production Submission Status Records Page.........................................................200

Figure 6-21: Download New Production/Test Submission Status Records Page ......................................201

Figure 6-22: Download Specific Production/Test Submission Status Records Page................................. 202

6.4 Retrieving Form 2290 Schedule 1s ......................................................................................... 202

Figure 6-23: Retrieve Production or Test Form 2290 Schedule 1s ............................................................203

Figure 6-24: Select ETIN for Production 2290 Schedule 1s.......................................................................204

Figure 6-25: Retrieve Production 2290 Schedule 1s Page ........................................................................205

Figure 6-26: Download New Production 2290 Schedule 1s Page..............................................................206

Figure 6-27: Download Specific Production 2290 Schedule 1s Page ........................................................207

6.5 Retrieving Acknowledgements through Application-to- Application (A2A)....................... 207

Table 6-1: Acknowledgements Through A2A - MeF Application-to-Application .........................................207

6.6 Retrieving State Submissions through Application-to- Application (A2A) ........................ 209

7. Electronic Funds Withdrawal (EFW) Payment Options............211

7.1 Types of Payments Allowed..................................................................................................... 211

7.2 General Information.................................................................................................................. 211

7.3 Is Scheduling Allowed?............................................................................................................ 212
10

7.4 EFW Payment When Return is Rejected ................................................................................ 213

7.5 Payment Cancellation and Payment Inquiry.......................................................................... 213

8. MeF Alternative Signatures........................................................214

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 ................................................................................................................. 214

8.2 Electronic Signature Requirement for Form 2290................................................................. 214

Table 8-1: Signature Options for Form 2290 and Form 2290 Schedule 1..................................................214

8.2.1 Alternate Signature Requirements for Form 2290......................................................................215

8.3 Electronic Signature Requirement for Extension Forms 4868, 7004 and 8868.................. 215

8.4 Electronic Signature Requirement for Form 990-N ............................................................... 216

8.5 Electronic Signature Requirement for Forms 1040 Series................................................... 216

8.6 Electronic Signature Requirement for Form(s) 94x .............................................................. 216

8.7 Electronic Signature Requirement for Form(s) 1042 ............................................................ 216

8.8 Practitioner PIN Option ............................................................................................................ 216

Table 8-2: Required Fields for the BMF Returns Practitioner PIN..............................................................217

Table 8-3: Required Fields for the IMF Returns Practitioner PIN...............................................................218

Table 8-4: Examples of Business Rules Associated with the Practitioner PIN...........................................218

8.8.1 Form 1041 Multiple Tax Return Listing (MTRL) .........................................................................221

8.8.2 Self-Select PIN Option................................................................................................................222

8.8.3 Scanned Form 8453 Option........................................................................................................223

Table 8-5: Business Rules Associated with the Scanned Form 8453 Option.............................................223

8.8.4 Form 94x On-Line e-filer.............................................................................................................224

8.9 Elections that Require Separate Signatures.......................................................................... 225

8.10 Forms Attached to 1120/1120-S with Separate Signatures................................................... 225

8.11 Jurat/Disclosure Guidelines .................................................................................................... 226

8.12 Jurat Language Text Selections.............................................................................................. 226

8.12.1 Forms 1040, 1040 Amended Return (with 1040-X), 1040-SR, 1040-SS, 1040-NR and 1040-PR

....................................................................................................................................................226

Figure 8-1: Taxpayer Signature When Practitioner PIN Method will be used to sign the Return ...............228

Figure 8-2: ERO Declarartion.....................................................................................................................228

Figure 8-3: Decedent Returns only with Form 1310 Attached (1040, 1040-NR, and 1040-SS) .................229

Figure 8-4: Form 1310 Signature and Verfication ......................................................................................229

8.12.2 Form 2350 Jurat..........................................................................................................................229

Figure 8-5: Taxpayer Signature Statement ................................................................................................230

Figure 8-6: Preparer Other Than the Taxpayer Signature..........................................................................230

8.13 Perjury Statement – Use This Selection When Electronically Filing................................... 230
11

8.13.1 Form 2350 Jurat..........................................................................................................................230

Figure 8-7: Taxpayer Signature for Self-Select PIN...................................................................................232

Figure 8-8: Electronic Funds Withdrwal Consent.......................................................................................232

8.13.2 Form 56 Jurat..............................................................................................................................232

Figure 8-9: Fiduciary Signature..................................................................................................................233

8.13.3 Form 9465 (Standalone) Jurat....................................................................................................233

8.13.4 Forms 1120, 1120-F, 1120-H and 1120-S Jurat.........................................................................233

Figure 8-10: Officer’s Signature .................................................................................................................234

Figure 8-11: ERO PIN Signature................................................................................................................235

8.13.5 Form 7004 Jurat..........................................................................................................................235

Figure 8-12: Officer’s Signature .................................................................................................................235

Figure 8-13: EFIN/Self-Select PIN .............................................................................................................236

8.13.6 Form 1065 Jurat..........................................................................................................................236

Figure 8-14: Signature of Partner or Limited Libility company Manager ....................................................236

Figure 8-15: ERO PIN Signature................................................................................................................237

8.13.7 Forms 990, 990-EZ, 990-PF, 990-T, 4720, 5227, 5330, 8038-CP, 1120-POL and 8868 Jurat . 237

Figure 8-16: Officer’s Signature .................................................................................................................238

Figure 8-17: ERO PIN Signature................................................................................................................238

8.13.8 Forms 720, 2290 and Form 8849 Jurat ......................................................................................238

Figure 8-18: Taxpayer’s Signature.............................................................................................................239

Figure 8-20: Taxpayer’s Signature Self-Select PIN and EIN......................................................................240

8.13.9 Form 1041 Jurat..........................................................................................................................241

Figure 8-21: Fiduciary or Officer’s PIN.......................................................................................................241

8.13.10 Form 94x Jurat...........................................................................................................................242

Figure 8-23: Taxpayer’s Signature Self-Select PIN and EIN Box...............................................................243

Figure 8-24: Reporting Agent Signature.....................................................................................................243

9. Form 7004, Application for Automatic Extension of Time to File

Certain Business Income Tax, Information and Other Returns

.....................................................................................................245

9.1 Types of Returns and Conditions for which Form 7004 may be used to Request Extension 

of Time to File............................................................................................................................ 245

Table 9-1: Automatic Extensions ...............................................................................................................245

9.2 Data Entry for Form 7004......................................................................................................... 246

9.3 Timely Filing of Form 7004 ...................................................................................................... 246

10. Exempt Organization Section ....................................................247
12

10.1 Form 8868, Application for Extension of Time to File an Exempt Organization Return ... 247

10.2 Reasonable Cause for Late Filing of Form 990, 990-EZ, 990-PF, 990-T, 4720, 5227, 5330 or 

1120-POL.................................................................................................................................... 247

11. Excise Tax Section .....................................................................248

12. Individual Return/Extension Section.........................................249

12.1 Foreign Employer Compensation (FEC) Record................................................................... 249

12.1.1 Form 1040...................................................................................................................................249

12.1.2 Form 1040-NR ............................................................................................................................249

12.2 Field “Purpose” in Form 1040, 1040-NR Attachments.......................................................... 249

12.3 Conditions Which May Affect Refund..................................................................................... 250

12.4 Extensions................................................................................................................................. 250

12.5 Filer Name Format .................................................................................................................... 250

Table12-1: Examples of Filer Name Format ..............................................................................................252

13 Exhibits.........................................................................................254

13.1 Exhibit 1 – Business Name Control ........................................................................................ 254

Table 13-1: Special Name Control Rules...................................................................................................254

13.2 Exhibit 2 – Exempt Organization Name Control.................................................................... 256

Table 13-2: Exempt Organization Name Control .......................................................................................256

13.3 Exhibit 3 – Estate and Trust Name Control............................................................................ 256

Table 13-3: Estate and Trust Name Control...............................................................................................257

13.4 Exhibit 4 – Employment Tax Name Control ........................................................................... 259

Table 13-4: Employment Tax Name Control..............................................................................................259

13.5 Exhibit 5 – Individual Name Control ....................................................................................... 260

Table 13-5: Individual Name Control – General Application.......................................................................261

Table 13-6: Individual Name Control – Hyphenation..................................................................................261

Table 13-7: Individual Name Control – Less Than Four Characters ..........................................................262

Table 13-8: Individual Name Control – Name Prefixes ..............................................................................262

Table 13-9: Individual Name Control – Two Last Names...........................................................................263

Table 13-10: Individual Name Control – Hyphenated Last Names ............................................................263

Table 13-11: Individual Name Control – Primary Taxpayer’s Last Name...................................................263

Table 13-12: Foreign Suffixes ....................................................................................................................264

Table 13-13: Foreign suffixes – Hispanic...................................................................................................264

Table 13-14: Asian-Pacific .........................................................................................................................265

Table 13-15: Native Americans..................................................................................................................265
13

13.6 Exhibit 6 - Social Security and Taxpayer Identification Numbers ....................................... 266

Table 13-16: Social Security and Taxpayer Identification Numbers...........................................................266

13.7 Exhibit 7 – Identifiers................................................................................................................ 267

13.8 Exhibit 8 – Standard Postal Service State Abbreviations and ZIP Codes ........................... 269

13.9 Exhibit 9 – Foreign Country Codes......................................................................................... 269

13.10 Exhibit 10 – Forms and Attachment Listing........................................................................... 269

13.11 Exhibit 11 – Return Due Dates Tables .................................................................................... 270

13.12 Exhibit 12 – Recommended Names and Descriptions for PDFs.......................................... 270

Table 13-17: Recommended Names and Description for PDFs Based on Regulatory Requirements IRC § 

367 – Foreign Restructuring Transactions .................................................................................................270

Table 13-18: Recommended Names and Description for PDFs Based on Regulatory Requirements –

Specific Form Attachments ........................................................................................................................273

Table 13-19: Recommended Names and Descriptions for PDFs Based on Regulatory Requirements –

Corporate Non-Regonition Provisions........................................................................................................273

Table 13-20: Recommended Names and Descriptions for PDFs Based on Regulatory Requirements - IRC 

§ 482 – Transfer Pricing.............................................................................................................................275

Table 13-21: Recommended Names Descriptions for PDFs Based on Regulatory Requirements –

American Recovery and reinvestment Tax Act of 2009 Issues ..................................................................275

14 IRS Modernized e-File (MeF) Service Request Guidance for 

Software Developers/Transmitters and States .........................276

14.1 General Guidance ..................................................................................................................... 276

14.2 Transmitters .............................................................................................................................. 277

14.2.1 Retrieving Acknowledgements ...................................................................................................277

14.2.2 Federal Acknowledgements .......................................................................................................277

14.2.3 State Acknowledgements ...........................................................................................................278

14.2.4. Don’t Keep Requesting the same State Acknowledgement.......................................................278

14.2.5 Separate Federal and State Acknowledgement Retrievals........................................................278

14.2.6 Timeout Conditions.....................................................................................................................279

14.3 States ......................................................................................................................................... 280

14.3.1 Retrieving Submissions ..............................................................................................................280

14.3.2 Proper Use of Get Submissions By Msg ID................................................................................281

14.3.3 Proper Use of Get Submission Reconciliation List.....................................................................282

14.3.4 Get Submissions.........................................................................................................................282

14.3.5 Service (SOAP) Responses .......................................................................................................283

14.4 State Schedule for Creating Submission Batch Files........................................................... 283

Table 14-1: Schedule for Creating Submission Batch Files .......................................................................283

14.5 Current Global Settings for States.......................................................................................... 287

Table 14-2: (1) Configurable Settings for all States ...................................................................................287
14

Table 14-3: (2) Non-Configurable Settings for all States............................................................................289

14.6 Reconciliation List Options ..................................................................................................... 289

Table 14-4: Submission Status in the Request Message is “NORECEIPTNOACK” ................................. 289

Table 14-5: Submission Status in the Request Message is “NOTRETRIEVED”........................................290

Table14-6: Submission Status in the Request Message is “RECEIPTNOACK”.........................................290
15

Changes to October TY2024/PY2025 Revision 

Section Changes

Throughout Publication Updated Tax Years to 2024

Throughout Publication Updated Processing Year to 2025

1 Introduction Replaced the MeF Sate and Trading Partners 

Reference Guide with Publication 5830 

Removed reference to Modernized e-File 

(MeF) Service Request Guidance for 

Software Developers/Transmitters and States

Removed reference to MeF State and 

Trading Partners user guide 

14 Modernized e-File (MeF) Service Request 

Guidance for Software 

Developers/Transmitters and States

Added Chapter 14 to include the Modernized 

e-File (MeF) Service Request Guidance for

Software Developers/Transmitters and States

user guide

1.4.2 Perfection Periods for Rejected 

Submissions

Added paragraph for Transmission Perfection 

Period applies for electronic individual

income tax returns that are rejected.

Updated last day for retransmitting rejects

2.2.5 Form 1040/1040-NR Paper Document 

Indicator

Removed Form 8885 Health Coverage Tax 

Credit 

1.6.2.9 Excise Tax Forms 720, 2290 and 

8849 Exclusions

Updated the section dates

1.4 General Information about MeF Added Forms 941-X, 943-X, 945-X, 1120-H, 

Estate and Gift (Forms 709 and 709-NR), 

990-T, 4720, 5227, 5330, and 8038-CP

Removed 940-PR, 941-PR, 943-PR

1.4.7 TABLE 1-5: Values for 

RERURNTYPES & IRS SUBMISSIONTYPE

Added Form 709x.xsd to return header

Added Forms 709, 709NA, 941X, 943X, 

945X, 1120H ReturnType

1.4.7 TABLE 1-5: Values for 

RERURNTYPES & IRS SUBMISSIONTYPE

Added 941X, 943X, 945X ReturnType

Removed Forms 940PR, 941PR, 943PR

1.5.6 Amended Employment Returns 

(940/941/943-945)

Added new section for the Amended 

Employment Returns.
16

Section Changes

1.4.7 TABLE 1-5: Values for 

RERURNTYPES & IRS SUBMISSIONTYPE

Added Form 1120H ReturnType

8.12.1 Figure 8-3: Decedent Returns only 

with Form 1310 Attached (1040, 1040-NR, 

and 1040-SS)

Added Form 1040-SS

1.6.2.12 Form 94x Exclusions Added Amended Return 944-X

2.9 Version Control for MeF Schemas and 

Business Rules

Added Forms 709, 709-NR, 941-X, 943-X, 

945-X 1120-H, 990-T, 4720, 5227, 5330,

8038-CP

Removed Forms 940-PR, 941-PR, 943-PR

2.10 MeF XML Schema File Structures Added Forms 943-X, 945-X, 941-X, 1120-H, 

990-T, 4720, 5227, 5330, 8038-CP

Removed references to 940-PR and 943-PR

Changed the number of schema packages 

from 19 to 24. Changed the Business Rule 

files count to 41 

7.1 Types of Payments Allowed Added Forms 940, 941-X, 943-X, 945-X, 709, 

709-NR, 1120-H, 990-T, 2290, 4720, 5227,

and 5330

Removed 940-PR, 941-PR, 943-PR

8.6 Electronic Signature Requirement for 

Form(s) 94x

Added to the sentence Amended 94x

8.13.10 Form 94x Jurat Added to the sentence Amended 94x Header

4.1.2 Registration for A2A Credentials Removed the sentence: The IRS e-file 

application must indicate the form types 

submitted (such as 940, 940- PR, 941, 941-

PR, 941-SS, 943, 943-PR, 944, 945, 990, 

1040/SR/SS/PR/NR, 1041, 1120, 1120-POL, 

1065, 720, 2290, 4868, 2350, 56,9465 or 

8849) and it must indicate the transmission 

method of MeF Internet, XML. 

Added to the section, “The Responsible 

Official may also be a delegated user with the 

MeF System Enroller.” 
17

Section Changes

4.1.2 Registration for A2A Credentials Added sentence: The Responsible Official 

may also be a delegated user with the MeF 

System Enroller. 

Replaced sentence: Each of the MeF System 

Enrollers will need to go to the eservices 

page on IRS.gov and follow the guidance to 

create an online account using ID.me. 

4.2.1 Applying to Submit Returns through the 

Internet

Removed the sentence: If you have 

previously submitted an IRS e- file 

application and are currently an authorized 

Transmitter, you will only need to revise your 

application to identify one or more of the MeF 

return form types and to indicate that you 

wish to transmit returns through the Internet.

8.8.4 Form 94x On-Line e-filer Deleted the sentence: Users need to update 

their e-file application to add MeF as a 

transmission method.

2.10.6 Forms 1120/1120-F/1120-H/1120-S 

XML Schema File Structure

Added 1120-H to section and schemas 

specifications

2.10.7 Form 7004 XML Schema File 

Structure

Added 1120-H to lines referencing the Form 

1120 series to this section

6.6 Retrieving State Submissions through 

Application-to- Application (A2A)

Replaced the MeF State and Trading 

Partners Reference Guide with Publication 

5830.

2.10.12 Forms 1065 XML Schema File 

Structure

Added 1120-H to the table 

4.2.1 TABLE 4-1: TRANSMITTING 

THROUGH THE INTERNET FILING 

APPLICATION

Added Forms 1120-H, 941-X, 943-X, 945-X.

Removed 940-PR, 941-PR, 943-PR

5.2 Transmission Validation Business Rules Added Forms 941-X, 943-X, 945-X,1120-H, 

990-T, 4720, 5227, 5330, 8038-CP

Removed Forms 940-PR, 941-PR, 943-PR.

5.3.1 Schema Validation Added Forms 941-X, 943-X, 945-X, 990-T, 

1120-H, 4720, 5227, 5330, 8038-CP 

Removed Forms 940-PR, 941-PR, 943-PR.

5.3.2 TABLE 5-4: RETURN VALIDATION 

BUSINESS RULES

Removed from the table line R0000-075-02 

and R0000-904-3 940-PR, 941-PR, 943-PR
18

Section Changes

Added Forms 1120-H, 941-X, 943-X, 945-X

8.13.4 Forms 1120, 1120-F 1120-H, and 

1120-S Jurat

Added Form 1120-H 

9.1 TABLE 9-1: AUTOMATIC EXTENSIONS Added 1120-H to the table

2.10.15 Form 94x Annual Forms XML 

Schema File Structure

Removed references to 940-PR and 943-PR 

from the Schema File and added forms 943-

X and 945-X

Figure 2.44 Form 94x Package Updated 94x Package with forms 943-X, 945-

X and removed 940-PR and 943-PR

2.1.11 TABLE 2-2: AVAILABLE FORMS FOR 

THE GENERAL DEPENDENCY

Removed Forms 940-PR, 941-PR, 943-PR

5.3.2 TABLE 5-4: RETURN VALIDATION 

BUSINESS RULES

Removed from table row R0000-075-02

Forms: 940-PR, 941-PR, 943-PR, 990, 990-

EZ, 990-N 

Added Forms 941-X, 943-X, 945-X 990-T, 

4720, 5330, 8038-CP

Added to STATE-007 1 row Form 120-H.

5.3.2 TABLE 5-4: RETURN VALIDATION 

BUSINESS RULES

Added to table row R0000-904-03 Forms

941-X, 943-X, 945-X 990-T, 4720, 5330,

8038-CP

8.8 TABLE 8-4: EXAMPLES OF BUSINESS 

RULES ASSOCIATED WITH THE 

PRACTITIONER PIN 

Removed from table line R0000-183-01 and 

R0000-185 Forms 940-PR, 941-PR, 943-PR

Added Forms 941-X, 943-X, 945-X.

8.8.3 TABLE 8-5: BUSINESS RULES 

ASSOCIATED WITH THE SCANNED FORM 

8453 OPTION

Removed from table line R0000-183-01: 

940-PR, 941-PR, 943-PR, added 941-X, 943-

X, 945-X

8.8.3 Scanned Form 8453 Option Removed from the bullet Form 8453-EMP: 

940-PR, 941-PR, 943-PR

Added Forms 941-X, 943-X, and 945-X

1.4 General Information about MeF Added Forms 990-T, 4720, 5227, 5330, and 

8038-CP. 

Removed the TE/GE bullet referencing 

Forms 990-T and 4720
19

Section Changes

1.4.7 TABLE 1-5: VALUES FOR 

RETURNTYPE & IRS SUBMISSIONTYPE

Added Form 990-N to the table

1.4.8 Short Period Returns for Partnerships, 

Corporations, Exempt Organizations, and 

Estates and Trusts

Added Exempt Organizations to the section 

header and the first paragraph. Changed tax 

period “Beginning” and “Ending” date year to 

2024. 

1.4.8 Short Period Returns for Partnerships, 

Corporations, Exempt Organizations, and 

Estates and Trusts

Added new sentence at the end of the 

section.

1.4.9 Taxpayers Required to e-File Original 

and Amended Returns

Added Forms 4720, 5227, 5330, 8038-CP to 

the list of returns required to e-file.

1.5.6 Amended Returns and Superseding 

Returns

Added new regulations (T.D. 9972) to the 

section.

1.5.1 Superseding Returns Added 990-T, 4720, 5227, and 5330.

1.5.3 Amended Partnership, Exempt 

Organization, Excise Tax, Estate/Trust and 

Individual Returns

Added 990-T, 4720, 5227, and 5330.

Changed the “Note:” Processing Year 2025.

1.6.2.5 Form 990-PF Exclusions Removed Part 1 

2.1.8 efileTypes Added Forms 990-T, 4720, 5227, and 5330

to the note business rule R0000-197-01.

2.5.3 Form 8868 Revised first paragraph: content with

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 Added Forms 990-T, 4720, 5227, and 8083-

CP. Updated Form 8453-EO to 8453-TE

2.6.2 Binary Attachments for Exempt 

Organization Returns

Updated to reflect new Form 8453-TE which 

replaced 8453-EO. Added Forms 900-T, 

4720, 5227, 5330, 8038-CP.
20

Section Changes

2.10.19 Form 990-T XML Schema File 

Structure

Added Form 990-T XML Schema structure 

and package

2.10.20 Form 4720 XML Schema File 

Structure

Added Form 4720 XML Schema structure 

and package

2.10.21 Form 5227 XML Schema File 

Structure

Added Form 5227 XML Schema structure 

and package

2.10.22 Form 5330 XML Schema File 

Structure

Added Form 5330 XML Schema structure 

and package

2.10.23 Form 8038-CP XML Schema File 

Structure

Added Form 8038-CP XML Schema structure 

and package

4.2.1 TABLE 4-1: TRANSMITTING 

THROUGH THE INTERNET FILING 

APPLICATION

Added Forms 990-T, 4720, 5227, 5330, and 

8038-CP

8.3 Electronic Signature Requirement for 

Extension Forms 4868, 7004 and 8868

Changed from Part II to Part III to reflect the 

change to add the Form 5330 extension to

the Form 8868

8.8 Practitioner PIN Option Replaced Form 8879-EO with 8879-TE and 

included Forms 990-T, 4720, 5227, 5330 and 

8038-CP

8.8 TABLE 8-4: EXAMPLES OF BUSINESS 

RULES ASSOCIATED WITH THE 

PRACTITIONER PIN

Add to the table row R0000-029 to include 

the Forms 990-T, 5227, and 8038-CP

8.8 TABLE 8-4: EXAMPLES OF BUSINESS 

RULES ASSOCIATED WITH THE 

PRACTITIONER PIN

Deleted from the table row R0000-032-01 

Forms 990, 990-EZ, 990-PF

8.8.3 Scanned Form 8453 Option Added to the section Forms 990-T, 4720, 

5227, 5330, 8038-CP. 

Replaced the bullet Form 8453-EO with Form 

8453-TE, and added Forms 990-T, 4720, 

5227, 5330, 8038-CP and 8868

8.8.3 TABLE 8-5: BUSINESS RULES 

ASSOCIATED WITH THE SCANNED FORM 

8453 OPTION

Deleted from table row R0000-032-01 Forms 

990, 990-EZ, and 990-PF

Added 990-T, 4720, 5227, 5330, 8038-CP

8.13.7 Forms 990, 990-EZ, 990-PF, 990-T, 

4720, 5227, 5330, 8038-CP, 1120-POL and 

8868 Jurat

Added Forms 990-T, 4720, 5227, 5330 and 

8038-CP to the first paragraph.
21

Section Changes

Changed the Form 8868 Part I to Part II

8.13.7 - Perjury Statement Revised Perjury Statement paragraph

8.13.7 – Consent to Disclosure Added to Consent to Disclosure second 

paragraph Forms 990-T, 4720, 5227, 5330 

and 8038-CP

8.13.7 - Electronic Funds Withdrawal 

Consent

Revised the Electronic Funds Withdrawal 

Consent paragraph

8.13.7 Figure 8-16 Officer’s Signature Updated the Officer’s Signature for Exempt 

Organization 

8.13.7 Figure 8-17 ERO PIN Signature Updated the ERO PIN Signature for Exempt 

Organization 

10.1 Form 8868, Application for Extension of 

Time to File an Exempt Organization Return

Changed Parts to II and III

10.2 Reasonable Cause for Late Filing of 

Form 990, 990-EZ, 990-PF or 1120-POL

Added Forms to the header 990-T, 4720, 

5227, 5330

1.4.8 Short Period Returns for Partnerships, 

Corporations, Exempt Organizations, and 

Estates and Trusts

Changed the chapter header to include 

Exempt Organizations 

Updated tax year to TY2023

Added this sentence at the end of the 

section: “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.”

1.4.9 Taxpayer Required to e-File Original 

and Amended Returns

Added Forms 4720, 5227, 5227, 8038-CP, 

5330, to the list of returns required to e-File.

Updated Forms 1120 requirement to e-File.
22

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.
23

■ 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 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/PR/NR).

This Publication and its updates or revisions are available on Modernized e-file (MeF) User 

Guides and Publications page.

1.2 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
24

■ 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.

1.2.1 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.

1.2.2 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 
25

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.

1.3 Highlights

1.3.1 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/1040SSPR, 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 TY2021 Form 1040 instructions, page 56, TY 2020 Form 1040-NR instructions, page 43 and 

the TY 2020 Form 1040-SS/PR instructions, page SS-5. The Form 1040 instructions are shown 

below for the reference to taxpayers:

■ “If you don’t want your refund directly deposited to your account, don’t check the box on 

line 21a. Draw a line through the boxes on lines 21b and 21d. We will send you a check 

instead.”

■ Form 1040-SR, “U.S. Tax Return for Seniors”, will continue to be accepted in MeF for Tax 

Year 2021. 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 e-filed. 

The Form 1040 schema will then be completed as usual and MeF will process the return 

as a Form 1040-SR. E-filing Form 1040-SR should be restricted to only those taxpayers 

born before January 2, 1956 (age 65 or older). In the case of a married filing joint return, 

both taxpayers should be 65 or older; if not, Form 1040 would be submitted. 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/PR Corrected 

Returns for Tax Year 2021 forward.

■ The Form 1040-X will be 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) will require submission of ALL necessary forms and schedules as if it 

were the Original submission (even though some forms may have no adjustments).
26

■ Form 1040-X cannot be attached to Form 1040-SS/PR. The Form 1040-SS/PR 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-SSPR. This checkbox will be marked to indicate 

an 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-SSPR.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-SSPR.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.

1.3.2 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-mail (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 
27

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. 

1.3.3 Identity Protection PIN (IP PIN)

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 2025 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
28

1.4 General Information about MeF

MeF accepts the following parent form types:

■ Corporations (Forms 1120, 1120-F and 1120-H, and 1120-S)

■ Employment Tax (Forms 940, 941, 941-X, 941-SS, 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)

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 now included as an enumerated value in those elements that have an enumerated 

list.
29

1.4.1 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 2024, MeF will accept TY2023, TY2022, and TY2021 returns for Form

1040

■ In Processing Year 2024, MeF will accept TY2023, TY2022, and TY2021 returns for Form

1040-NR

■ In Processing Year 2024, MeF will accept TY2023, TY2022, and TY2021 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.

1.4.2 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, 2025 – Last day for retransmitting rejected timely filed Form 1040 family returns

(Form 1040-NR with effectively connected income)

■ June 21, 2025 – 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, 2025 – 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. 
30

1.4.3 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.

1.4.4 Addresses

1.4.4.1 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.
31

An ERO’s address should generally not be entered in fields reserved for taxpayers’ addresses 

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.

1.4.4.2 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.

1.4.4.3 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
32

■ 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

■ For military overseas addresses, enter the letters “APO” or “FPO” or “DPO” in the first

three left- most positions of the City field

■ 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

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
33

Example Enter As

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

1.4.5 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.

1.4.6 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:
34

■ 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.

1.4.7 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 RETURNTYPE & IRS SUBMISSIONTYPE

Return Header File

Values for ReturnType & IRS 

SubmissionType

ReturnHeader56.xsd 56

ReturnHeader709x.xsd 709, 709-NA

ReturnHeader720.xsd 720

ReturnHeader94xPINReg.xsd 94XPINREG

ReturnHeader94x.xsd 940, 941, 941X, 941SS, 943, 

943X, 944, 945, 945X

ReturnHeader990x.xsd 990, 990EZ, 990PF, 990T

ReturnHeader990N.xsd 990N

ReturnHeader1040x.xsd 1040, 1040PR, 1040SS

ReturnHeader1040NR.xsd 1040NR

ReturnHeader1041.xsd 1041

ReturnHeader1042.xsd 1042

ReturnHeader1065x.xsd 1065

ReturnHeader1120x.xsd 1120, 1120F, 1120H, 1120S

ReturnHeader1120POL.xsd 1120POL

ReturnHeader2290.xsd 2290

ReturnHeader2350.xsd 2350
35

Return Header File

Values for ReturnType & IRS 

SubmissionType

ReturnHeader4868.xsd 4868

ReturnHeader7004.xsd 7004

ReturnHeader8868.xsd 8868

ReturnHeader9465.xsd 9465

ReturnHeader4720.xsd 4720

ReturnHeader5227.xsd 5227

ReturnHeader5330.xsd 5330

ReturnHeader8038CP.xsd 8038CP

1.4.8 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

■ “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.
36

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.

1.4.9 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.
37

■ 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.
38

■ Forms 1120/1120-S/1120-F - 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

1.4.10 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.

1.5 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.)”
39

The IRS has issued final regulations (T.D. 9363) requiring electronic filing of corporate returns 

(1120, 1120-F 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.

1.5.1 Superseding Returns

The superseding return designation is available for Forms 1041, 1042, 1120, 1120-F, 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.

1.5.2 Amended Returns Forms 1120, 1120-F and 1120-S 

Amended returns for Form 1120, 1120-F, 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-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
40

■ 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.

1.5.3 Amended Partnership, Exempt Organization, Excise Tax, 

Estate/Trust and Individual Returns

MeF can accept e-filed amended returns for Forms 1040, 1040-NR, 1041, 1042, 1065, 990, 

990-EZ, 990- PF, 990-T, 1120-POL, 2290, 4720, 5227 and 5330.

Note: The amended return for the Form 720 (720X) and Form 1040 (1040X) 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 
41

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.

1.5.4 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).

1.5.5 Corrected Individual Returns (1040-SS/PR) 

Corrected Returns for Form 1040-SS/PR, will require:

■ A complete Form 1040-SS/PR 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/PR.

1.5.6 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.
42

■ All necessary forms and schedules as if it were the Original submission (even though

some forms may have no adjustments).

1.6 Tax Returns Exempt from e-File

1.6.1 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.

1.6.2 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

1.6.2.1 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:
43

■ 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

The Form 1120-PC and 1120-L must be filed electronically as an attachment to a parent form. It 

cannot be filed electronically as a stand-alone return:

■ 1120-L Life Insurance Company

■ 1120-PC Property and Casualty

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 1.5.2 Amended Corporate Returns Forms 

1120, 1120-F and 1120-S.
44

1.6.2.2 Form 7004 Exclusions

■ 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

■ 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)

■ Filing short period extension due to termination of 1120-S status 

Extensions for the following forms:

■ Form 706-GS(D)

■ Form 8612

■ Form 8613

■ Form 8725

■ Form 8831

■ Form 8876

1.6.2.3 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)
45

1.6.2.4 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.

1.6.2.5 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

1.6.2.6 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

1.6.2.7 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
46

1.6.2.8 Forms 1065 Exclusions

■ Granted approved waivers from electronic filing

■ Returns with Tax Years ending prior to December 31, 2021

1.6.2.9 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 2023

■ Form 8849: no returns will be accepted for tax periods ending prior to December 31, 2023

1.6.2.10 Form 1040 Exclusions

■ Fiscal year returns

■ Amended Returns with Tax Years prior to December 31, 2019

■ Returns with Tax Years ending prior to December 31, 2019

1.6.2.11 Form 4868 Exclusions

■ Fiscal year returns

■ Extensions for Tax Years ending prior to December 31, 2019

1.6.2.12 Form 94x Exclusions

■ Amended Return

■ Annual Returns with Tax Years prior to December 31, 2019

■ Quarterly Returns with Tax Periods prior to the first quarter 2019

■ Short Period Returns

■ Amended Return 944-X

1.6.2.13 Form 1041 Exclusions

■ Returns with tax years ending prior to December 31, 2019

1.6.2.14 Form 1040 Amended Return Exclusions

■ Original Returns not filed electronically

■ Electronically filed returns prior to Tax Year 2019
47

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.
48

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”>
49

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, Line 1 Dependents, 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
50

FIGURE 2-2: COMPLEX TYPE DEFINING CONTENTS OF REPEATING GROUPS
51

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”.
52

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, 940PR, 941, 941SS(PR), 943,943PR, 944, 945, 1041.
53

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
54

FIGURE 2-6: OTHERUSADDRESS EFILETYPE

Business Name Control: Special characters in the Name Control must be encoded correctly. 

Refer to the Note under Text Type section for additional information on encoding special 

characters. 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
55

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.
56

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 §
57

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.
58

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)
59

TABLE 2-2: AVAILABLE FORMS FOR THE GENERAL DEPENDENCY

Return Header File

Values for ReturnType & IRS 

SubmissionType

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 941-SS 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.
60

■ 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. 

Binary attachments cannot be attached to Form 2350, 4868, 9465 or 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.

If using Adobe Acrobat: 
61

■ 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.
62

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.
63

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

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.
64

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
65

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 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.
66

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

■ 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 Contribution

■ Form 8332, Release of Claim to Exemption for Child of Divorced or Separated Parents

■ Form 8864, Biodiesel and Renewable Diesel 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

■ 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 Contribution

■ Form 8332, Release of Claim to Exemption for Child of Divorced or Separated Parents

■ Form 8864, Biodiesel and Renewable Diesel Fuels Credit

■ Form 8885, Health Coverage Tax Credit

■ Form 8949, Sales and Other Dispositions of Capital Assets
67

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 
68

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.
69

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, 990-

PF, 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.
70

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.
71

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 -59,869 220,747 50,398,560

Miscellaneous Income 149,354 156,146 -6,792

Interco Consulting Fees 1,448,935 1,448,935

TOTAL 50,053,700 -475,221 220,747 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:
72

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
73

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
74

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. 
75

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.
76

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.
77

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
78

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. 
79

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.
80

FIGURE 2-23: MEF TRANSMISSION FILE STRUCTURE FOR THE A2A CHANNEL

2.8.5 MeF State Submission File Structure for Application-toApplication

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.
81

■ /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-SS, 

941-X, 943, 943-X, 944, 945, 945-X, 1040, 1040-SR, 1040-SS(PR), 1040-NR, 1041, 1120,

1120-F, 1120-H, 1120-S, 1120- POL, 1065, 990, 990-EZ, 990-N, 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 
82

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.
83

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.

Example:
84

■ 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 Schemas

Forms 56, 9465 and 94x On-Line Signature PIN Registration are continuous use forms and are 

not associated with pre-defined tax years. The schema versioning for these submissions will be 

CUv1.0. “CU” = Continuous Use. The major and minor pieces of the schema versioning are the 

same as tax returns and extensions. In general, there will only be one schema version for the 

Form 56, 9465 and 94x On-Line Signature PIN Registration. When the form or schema 

changes, the next version will be a major version.

2.9.4 Validating Schema Versions

Throughout the year, multiple versions of XML Schemas and Business Rules are released. 

Depending on if the schema change is major or minor; MeF may not require the schema version 

found in the return data to match the schema version used by MeF during validation. In general, 

there is always one active validating schema version for each return type in a Tax Year. In rare 

circumstances, there may be more than one active validating schema version.

Minor Schema Changes – When the IRS issues revised Schemas for a return type and 

changes the increment for the minor number, MeF will continue to accept returns composed 

using previous schema versions. When the minor number is changed, the IRS allows Software 

Developers to decide for themselves whether they need to use the new version or not based on 

what is included in their tax preparation software and what changes were made to the Schemas.

Example: If the change affects a form or field you do not support, then you may elect not to use 

the newest version. Returns may be composed using previous published schema versions, but 

the IRS will only validate against the “active validating schema version” when the return is 

processed.

Example: If the current schema version is 2015v1.0 and the schema change is minor, the IRS 

will assign the new number 2015v1.1. The active validating schema version is 2015v1.1. MeF 
85

will continue to accept returns composed using version 2015v1.0. However, all returns (whether 

composed with version 2015v1.0 or 2015v1.1) will be validated with the new version, 2015v1.1.

Major Schema Change – When the IRS issues revised Schemas for a return type and changes 

the increment for the major number, all returns must be composed using the new version 

number. If returns are composed using previously published schema versions, they will not 

validate against the active validating schema version when the return is processed.

Example: If the current version is 2021v1.1 and it is decided by the IRS, it can no longer accept 

returns composed using schema version 2021v1.1 (or 2021v1.0), it will assign the new number 

2021v2.0. The active validating schema version is 2021v2.0. Returns submitted with 2021v1.1 

(or 2021v1.0) will be rejected for using an unsupported schema version.

Software Developers and Transmitters should select the applicable form type on the 

Modernized e-file (MeF) Schemas and Business Rules page to get information about all 

active and prior year Schemas and Business Rules used by the MeF Production and Assurance

Testing Systems (ATS. 

2.9.5 Example of Schema Versioning

The Table 2-11 below is a sample table of schemas listed on irs.gov. The Schema/Business 

Rules tables will include the Start dates and End dates, if applicable, for ATS and Production.

TABLE 2-11: SCHEMA VERSIONING

Version

Date 

Posted ATS Date Production Dates

Additional Minor 

Version

2021v2.2 12/4/2021 Start Date: 12/28/2021 Start Date: 1/9/2021

Minor Version 2021v2.2 10/29/2021 Start Date: 12/14/2021

End Date: 12/27/2021

N/A

Major Version 2021v2.0 9/8/2021 Start Date: 11/02/2021

End Date: 12/13/2021

N/A

Initial Version – On 7/20/2021, the IRS issued the initial schema version, 2021v2.2

Major Version (used in ATS) – On 9/8/2021, the IRS issued a major schema version 2021v.2.0. 

Used for ATS testing starting 10/12/2021.

Minor Version – On 10/29/2021, the IRS issued a minor schema version 2021v2.2, due to 

minor changes that affected the Schema and Business Rules.

Additional Minor Version - On 12/4/2021, the IRS issued an updated Schema and Business 

Rule version 2021v2.2.
86

After Production opens, the IRS strives to limit the number of Schema and/or Business Rule 

revisions.

2.10 MeF XML Schema File Structures

This section describes the MeF XML Schema file structure and how the Schemas will be 

packaged as of the date this publication was issued. Each program has its own file structure 

and is packaged separately. You should check for periodic updates at the Websites shown in 

Section 2.9.4. 

Schemas for a given return family are bundled into one package; likewise, Schemas for each 

extension are bundled into separate packages.

There are 24 separate schema packages for the following:

■ Forms 1040, 1040-SS(PR) and 1040-NR

■ Form 1041

■ Form 1042

■ Form 1065

■ Forms 1120, 1120-F, 1120-H, and 1120-S

■ Form 1120-POL

■ Form 2290

■ Form 2350

■ Form 4868

■ Form 56

■ Form 7004

■ Form 720

■ Form 8849

■ Form 8868

■ Forms 940, 943, 943-X, 944, 945, 945-X

■ Forms 941, 941-SS

■ 94x On-Line Signature PIN Registration

■ Forms 990, 990-EZ, and 990-PF

■ Form 990-N

■ Form 990-T

■ Form 4720
87

■ Form 5227

■ Form 5330

■ Form 8038-CP

■ Form 9465

There are 41 Business Rule files: 

■ A Business Rules file accompanies each parent form listed above.

■ Separate subsets of Business Rules were developed for Forms 1120, 1120-F, 1120-S

amended returns and 94x On-Line Signature PIN Registration.

The following pages provide a diagram of the schema structures for some of the forms listed 

above.

Note: Form 1040 XML schema File Structure has been truncated to fit a single page. Both 

Common and IND1040 folders content have been reduced due to size.
88

2.10.1 Form 1040 XML Schema Structure

FIGURE 2-26: FORM 1040 PACKAGE

& 1040NR specific forms

•

•

•

Files needed from the 1120x family 

reside under this directory.

& Common Individual forms 

& 1040 specific forms

Files needed from the 9465 reside 

under this directory

Files needed from 1065x reside under 

this directory

2024vN.N is the top-level directory of the Schemas for the Tax Year 2024, where N.N is the 

two- digit version number. It contains the following folders:

Common contains the XML Schemas that are common to all MeF return/extension types. It 

contains the following XML Schemas:
89

■ SOAP.xsd defines the XML structure of the SOAP envelope, SOAP header and the SOAP

body.

■ efileMessageCommon.xsd, efileMessageEMS.xsd, efileMessageIFA.xsd and

efileAttachments.xsd define the transmission header, transmission manifest and the

acknowledgement XML structures.

■ efileTypesefileTypes.xsd defines the global data types for MeF Schemas.

■ BinaryAttachment.xsd defines the content model for the binary attachment XML

Document.

■ IndividualIncomeTax is the top-level directory of the 1040 Individual Filer schema.

It contains the following folder:

Common (truncated above) is a top-level directory for Schemas for all attachments and forms 

shared among 1040 (supported and future) return types. It contains the following:

■ ReturnHeader1040x.xsd defines the structure and global data elements for the Form 1040

return.

■ Dependencies, which contain Schemas for the supporting XML documents/attachments

common to 1040, return types.

■ Various Shared Form directories, which each contain the Schemas for the shared forms

and supporting XML documents/attachment(s) between 1040 return types.

IND1040 (truncated above) is a directory for Form 1040 specific Schemas not included in the 

above directories. It contains the following:

■ Return1040.xsd defines the XML structure for the return and wraps around the

ReturnHeader1040 and ReturnData1040 XML documents in a transmission file.

■ ReturnData1040.xsd defines the content model for a Form 1040 return. This includes

defining all XML forms and schedules in the return.

IND1040-NR (truncated above) is a directory for Form 1040-NR specific Schemas not included 

in the above directories. It contains the following:

■ ReturnHeader1040-NR.xsd defines the structure and global data elements for the Form

1040-NR return.

■ Return1040-NR.xsd defines the XML structure for the return and wraps around the

ReturnHeader1040-NR and ReturnData1040-NR XML documents in a transmission file.

■ ReturnData1040-NR.xsd defines the content model for a Form 1040-NR return. This

includes defining all XML forms and schedules in the return.

■ CorporateIncomeTax, is a hierarchy of Corporate (1120x) Schemas used by Individual

Filer Schemas.
90

2.10.2 Form 4868 XML Schema File Structure

FIGURE 2-27: FORM 4868 PACKAGE

2024vN.N is the top-level directory of the schemas for the Tax Year 2024, where N.N is the twodigit version number. It contains the following folders:

Common contains the XML schemas that are common to all MeF return/extension types. It 

contains the following XML schemas:

■ SOAP.xsd defines the XML structure of the SOAP envelope, SOAP header and the SOAP

body.

■ efileMessageCommon.xsd, efileMessageEMS.xsd, efileMessageIFA.xsd and

efileAttachments.xsd define the transmission header, transmission manifest and the

acknowledgement XML structures.

■ efileTypes.xsd defines the global data types for MeF schemas.

■ BinaryAttachment.xsd defines the content model for the binary attachment XML

Document.
91

Extensions are the top-level directory of the Individual Extension Filer Schemas. It contains the 

following folder:

■ 4868 is a directory for Form 4868 specific schemas. It contains the following:

■ Return4868.xsd defines the XML structure for the return and wraps around the

ReturnHeader4868 and ReturnData4868 XML documents in a transmission file.

■ ReturnData4868.xsd defines the content model for a Form 4868 return. This includes

defining all XML forms and schedules in the return.

■ ReturnHeader4868.xsd defines the structure and global data elements for the Form 4868

return.

CorporateIncomeTax, is a hierarchy of Corporate (1120x) Schemas used by Individual 

Extension Filer Schemas.

IndividualIncomeTax, is a hierarchy of Individual (1040/1040-NR) Schemas used by Individual 

Extension Filer Schemas.
92

2.10.3 Form 2350 XLM Schema File Structure

FIGURE 2-28: FORM 2350 PACKAGE

Files needed from the 1120x family 

reside under this directory

Files needed from the 1040x family 

reside under this directory

2024vN.N is the top-level directory of the schemas for the Tax Year 2024, where N.N is the twodigit version number. It contains the following folders:

Common contains the XML schemas that are common to all MeF return/extension types. It 

contains the following XML schemas:

■ SOAP.xsd defines the XML structure of the SOAP envelope, SOAP header and the SOAP

body.

■ efileMessageCommon.xsd, efileMessageEMS.xsd, efileMessageIFA.xsd and

efileAttachments.xsd define the transmission header, transmission manifest and the

acknowledgement XML structures.

■ efileTypes.xsd defines the global data types for MeF schemas.

■ BinaryAttachment.xsd defines the content model for the binary attachment XML

Document.

Extensions are the top-level directory of the Individual Extension Filer Schemas. It contains the 

following qgjBOGqS2folder:

■ 2350 is a directory for Form 2350 specific schemas. It contains the following:

■ Return2350.xsd defines the XML structure for the return and wraps around the

ReturnHeader2350 and ReturnData2350 XML documents in a transmission file.

■ ReturnData2350.xsd defines the content model for a Form 2350 return. This includes

defining all XML forms and schedules in the return.

■ ReturnHeader2350.xsd defines the structure and global data elements for the Form 2350

return.
93

CorporateIncomeTax, is a hierarchy of Corporate (1120x) schemas used by Individual 

Extension Filer Schemas.

IndividualIncomeTax, is a hierarchy of Individual (1040) schemas used by Individual Extension 

Filer Schemas.
94

2.10.4 Form 56 XML Schema File Structure

FIGURE 2-29: FORM 56 PACKAGE

& 56 specific forms

CUvN.N is the top-level directory of the Schemas for the Processing Year 2025, where CU is 

Continuous Use and N.N is the two-digit version number. It contains the following folders:

Common contains the XML schemas that are common to all MeF return/extension types. It 

contains the following XML schemas:

■ SOAP.xsd defines the XML structure of the SOAP envelope, SOAP header and the SOAP

body.

■ efileMessageCommon.xsd, efileMessageEMS.xsd, efileMessageIFA.xsd and

efileAttachments.xsd define the transmission header, transmission manifest and the

acknowledgement XML structures.

■ efileTypes.xsd defines the global data types for MeF schemas.

■ BinaryAttachment.xsd defines the content model for the binary attachment XML

Document.

56 is a directory or Form 56 specific schemas. It contains the following:

■ Return56.xsd defines the XML structure for the return and wraps around the

ReturnHeader56 and ReturnData56 XML documents in a transmission file.

■ ReturnData56.xsd defines the content model for a Form 56 return. This includes defining

all XML forms and schedules in the return.

■ ReturnHeader56.xsd defines the structure and global data elements for the Form 56

return.
95

2.10.5 Form 9465 XML Schema File Structure

FIGURE 2-30: FORM 9465 PACKAGE

& 9465 specific forms

CUvN.N is the top-level directory of the Schemas for the Processing Year 2025, where CU is 

Continuous Use and N.N is the two-digit version number. It contains the following folders:

Common contains the XML Schemas that are common to all MeF return/extension types. It 

contains the following XML Schemas:

■ SOAP.xsd defines the XML structure of the SOAP envelope, SOAP header and the SOAP

body.

■ efileMessageCommon.xsd, efileMessageEMS.xsd, efileMessageIFA.xsd and

efileAttachments.xsd define the transmission header, transmission manifest and the

acknowledgement XML structures.

■ efileTypes.xsd defines the global data types for MeF schemas.

■ BinaryAttachment.xsd defines the content model for the binary attachment XML

Document.

9465 is a directory for Form 9465 specific Schemas. It contains the following:

■ Return9465.xsd defines the XML structure for the return and wraps around the

ReturnHeader9465 and ReturnData9465 XML documents in a transmission file.

■ ReturnData9465.xsd defines the content model for a Form 9465 return. This includes

defining all XML forms and schedules in the return.

■ ReturnHeader9465.xsd defines the structure and global data elements for the Form9465

return
96

2.10.6 Forms 1120/1120-F/1120-H/1120-S XML Schema File Structure

FIGURE 2-31: FORM 1120/1120-F/1120-H/1120-S PACKAGE

& 1120 specific forms

& 1120S specific forms

•

•

•

& Common Corporate Forms

& 1120F specific forms

Files needed form 1065x family reside 

under directory.
97

2024vN.N is the top-level directory of the Schemas for the Tax Year 2024, version “N.N” is the 

two-digit version number. It contains the following folders:

Common, which contains the XML Schemas that are common to all MeF return and extension 

types. It contains the following: 

■ BinaryAttachment.xsd, which defines the binary attachment document XML structure.

■ efileAttachments.xsd, which defines the attachment document XML structure.

■ efileMessageCommon.xsd, which defines the transmission header, transmission manifest,

and acknowledgement XML structures for the basic message.

■ efileMessageIFA.xsd, which defines the transmission header, transmission manifest, and

acknowledgement XML structures for the IFA channel.

■ efileTypes.xsd, which defines the global data types for MeF schemas.

■ SOAP.xsd, which defines the XML structure of the SOAP envelope, SOAP header and the

SOAP body.

CorporateIncomeTax, which is a directory for corporate income related (1120/1120-F/1120-

H/1120-S) schemas. It contains the following folders:

Common, which is a top-level directory for schemas for all attachments and forms shared 

among forms 1120, 1120-F, 1120-H, and 1120-S return types. It contains the following:

■ ReturnHeader1120x.xsd, which defines the structure and global data elements for the

1120, 1120-F, 1120-H, and 1120-S tax returns.

■ Dependencies, which contain schemas for the supporting XML documents/attachments

common to 1120, 1120-F,1120-H, and 1120-S return types.

■ Various Shared Form directories, which each contain the schemas for the shared forms

and supporting XML documents/attachments between 1120, 1120-F, 1120-H, and 1120-S

return types.

Corp1120, which contains schemas specific to the 1120 return type. It contains the following:

■ Return1120.xsd, which defines the XML structure for the tax return and wraps around the

ReturnHeader1120x, ReturnData1120, ReturnData1120OtherType, and

ReturnHeader1120OtherTypes XML documents in a transmission file.

■ ReturnData1120.xsd, which defines the content model for an 1120 or an 1120

consolidated tax return. This includes defining all XML forms and schedules in the tax

return.

■ ReturnData1120OtherType.xsd, which defines the content model for an 1120 parent;

1120, 1120L, and 1120PC subsidiary; 1120, 1120L, and 1120PC sub- consolidated; 1120,

1120L, and 1120PC eliminations; and 1120, 1120L, and 1120PC adjustments tax returns.

This includes defining all XML forms and schedules in the tax return.
98

■ ReturnHeader1120OtherTypes.xsd, which defines the content of the ReturnHeader

element for the 1120 parent; 1120, 1120L, and 1120PC subsidiary; 1120, 1120L, and

1120PC subconsolidated; 1120, 1120L, and 1120PC eliminations; and 1120, 1120L, and

1120PC adjustments tax returns.

■ List of all form folders not shared with the 1120-F, 1120-H, and 1120-S, which contain the

schemas for the forms and supporting XML documents/attachments that are specific for

the 1120 return type.

Corp1120-F, which contains schemas specific to the 1120-F return type. It contains the 

following folders:

■ Return1120-F.xsd, which defines the XML structure for the 1120-F tax return and wraps

around the ReturnHeader1120x and ReturnData1120-F XML documents in a transmission

file.

■ ReturnData1120-F.xsd, which defines the content model for an 1120-F tax return. This

includes defining all XML forms and schedules in the tax return.

■ List of all form folders not shared with the 1120 and 1120-S, which contain the Schemas

for the forms and supporting XML documents/attachments that are specific for the 1120-F

return type.

Corp1120-H, which contains schemas specific to the 1120-H return type. It contains the 

following folders: 

■ Return1120-H.xsd, which defines the XML structure for the 1120-H tax return and wraps

around the ReturnHeader1120x and ReturnData1120-H XML documents in a transmission

file.

■ ReturnData1120-H.xsd, which defines the content model for an 1120-H tax return. This

includes defining all XML forms and schedules in the tax return.

■ List of all form folders not shared with the 1120, 1120-F and 1120-S, which contain the

Schemas for the forms and supporting XML documents/attachments that are specific for

the 1120-H return type.

Corp1120-S, which contains Schemas specific to the 1120-S return type. It contains the 

following folders:

■ Return1120-S.xsd, which defines the XML structure for the 1120-S tax return and wraps

around the ReturnHeader1120x and ReturnData1120-S XML documents in a transmission

file.

■ ReturnData1120-S.xsd, which defines the content model for an 1120-S tax return.

■ List of all form folders not shared with the 1120 and 1120-F, which contain the schemas

for the forms and supporting XML documents/attachments that are specific for the 1120-S

return type.
99

PartnershipIncome, which is a directory for partnership income related (1065) schemas. It 

contains the following folders that contain common forms shared with 1120/1120-F/1120-S:

Common, which is a top-level directory for schemas for all attachments and forms that are 

shared among forms common to 1120/1120-F/1120-H/1120-S and 1065 return types. It contains 

the following:

■ Various Shared Form directories, which each contain the Schemas for the shared forms

and supporting XML documents/attachments between 1120/1120-F/1120-H/1120-S and

1065 return types.
100

2.10.7 Form 7004 XML Schema File Structure

FIGURE 2-32: FORM 7004 PACKAGE

Files needed from the 1120x family 

reside under this directory

& 7004 specific forms

2024N.N is the top-level directory of the schemas for the Tax Year 2024, version “N.N” is the 

two-digit version number.

Note: the reference to Tax Year is a means of controlling version releases each Processing 

Year. Form 7004 is not issued each Tax Year therefore, does not have a Tax Year.

2024VN.N contains the following folders:

Common, that contains the XML schemas that are common to all MeF return and extension 

types. It contains the following:

■ BinaryAttachment.xsd, which defines the binary attachment document XML structure.

■ efileAttachments.xsd, which defines the attachment document XML structure.

■ efileMessageCommon.xsd, which defines the transmission header, transmission manifest,

and acknowledgement XML structures for the basic message.
101

■ efileMessageIFA.xsd, which defines the transmission header, transmission manifest, and 

acknowledgement XML structures for the IFA channel.

■ efileMessage.xsd, which defines the transmission header, transmission manifest and the 

acknowledgement XML structures.

■ efileTypes.xsd, which defines the global data types for MeF Schemas.

■ SOAP.xsd, which defines the XML structure of the SOAP envelope, SOAP header and the 

SOAP body.

CorporateIncomeTax, which is a directory for corporate income related (1120/1120-

F/1120/1120-H/1120-S) Schemas and shared payment schemas. It contains the following 

folders:

Common, a top-level directory for schemas for all attachments shared among forms common to 

1120, 1120-F,1120-H/ 1120-S, and 7004 return types. It contains the following folder:

■ Dependencies, which contain schemas for the supporting XML documents/attachments 

common to 7004 and/or the 1120/1120-F/1120-H,1120-S return types. It includes the 

following:

■ IRSPayment.xsd, which defines the XML structure of payments.

■ MixedStraddleAccountElectionStatement, which defines XML schema for extension type 

elections.

Extensions, which is a directory for extension forms (7004/8868) Schemas and contains the 

following:

■ 7004, which is a top-level directory for schemas for all forms and attachments shared 

among forms Common to 7004 return types. It contains the following:

■ ReturnHeader7004.xsd, which defines the structure and global data elements for the 7004 

return.

■ ReturnData7004.xsd, which defines the common content of the ReturnHeader element for 

the 7004 return.

■ Return7004.xsd, which defines the XML structure for the 7004 return and wraps around 

the ReturnHeader and ReturnData7004 XML documents in a transmission file.

IRS7004, which contains schemas specific to the 7004 return type. It contains the following:

■ ConsolidatedGroupMemberSchedule, which defines the XML structure of the 

Consolidated Group Member Schedule.

■ IRS7004.xsd, which defines the XML structure of the 7004 return
102

2.10.8 Exempt Organization Forms XML Schema File Structure

FIGURE 2-33: FORMS 990/990-EZ/990-PF PACKAGE

Files needed from the 1065x family 

reside under this directory

& 990EZ specific forms

Files needed from the 1120x family 

reside under this directory

& 990 specific forms

& 990PF specific forms
103

2024vN.N is the top-level directory of the schemas for Tax Year 2024, version “N.N” is the twodigit version number. It contains the following folders:

Common contains the XML schemas that are common to all MeF return/extension types:

■ SOAP.xsd defines the XML structure of the SOAP envelope, SOAP header and the SOAP 

body.

■ efileMessageCommon.xsd, efileMessageIFA.xsd and efileAttachments.xsd define the 

transmission header, transmission manifest and the acknowledgement XML structures.

■ efileTypes.xsd defines the global data types for MeF schemas.

■ BinaryAttachment.xsd defines the content model for the binary attachment XML 

Document.

CorporateIncomeTax is a hierarchy of Corporate (1120x) schemas used by Exempt 

Organization schemas.

PartnershipIncome is a hierarchy of Partnership (1065x) schemas used by Exempt 

Organization schemas.

TEGE is the top-level directory of the 990/990-EZ/990-PF Exempt Organization schemas. It 

contains the following folders:

Common is a directory for schemas for all attachments and dependencies shared between 

Exempt Organization Forms 990, 990-PF and 990-EZ. It contains the following:

■ ReturnHeader990x.xsd defines the structure and global data elements for the Forms 990 

and 990-EZ returns.

■ Dependencies contain schemas for the supporting XML documents/attachments common 

to Forms 990, 990-EZ and 990-PF.

TEGE990 is a directory for Form 990 related schemas not included in the above directories. It 

contains the following:

■ Return990.xsd defines the XML structure for the return and wraps around the 

ReturnHeader990x and ReturnData990 XML documents in a transmission file.

■ ReturnData990.xsd defines the content model for a Form 990 return. This includes 

defining all XML forms and schedules in the return.

TEGE990EZ is a directory for Form 990-EZ related schemas not included in the above 

directories. It contains the following:

■ Return990EZ.xsd defines the XML structure for the return and wraps around the 

ReturnHeader990x and ReturnData990EZ XML documents in a transmission file.

■ ReturnData990EZ defines the content model for a Form 990-EZ return. This includes 

defining all XML forms and schedules in the return.
104

TEGE990PF is a directory for Form 990-PF related Schemas not included in the above 

directories. It contains the following:

■ Return990PF.xsd defines the XML structure for the return and wraps around the 

ReturnHeader990x and ReturnData990PF XML documents in a transmission file.

■ ReturnData990PF defines the content model for a Form 990-PF return. This includes 

defining all XML forms and schedules in the return.
105

2.10.9 Form 990-N XML Schema File Structure

FIGURE 2-34: FORM 990-N PACKAGE

& 990N specific files

2024vN.N is the top-level directory of the schemas for the Tax Year 2024, version “N.N” is the 

two-digit version number It contains the following folders:

Common contains the XML schemas that are common to all MeF return/extension types. It 

contains the following XML schemas:

■ SOAP.xsd defines the XML structure of the SOAP envelope, SOAP header and the SOAP 

body.

■ efileMessageCommon.xsd, efileMessageEMS.xsd, efileMessageIFA.xsd and 

efileAttachments.xsd define the transmission header, transmission manifest and the 

acknowledgement XML structures.

■ efileTypes.xsd defines the global data types for MeF schemas.

■ BinaryAttachment.xsd defines the content model for the binary attachment XML 

Document.

TEGE is the top-level directory of the 990/990-EZ/990-PF/990-N Exempt Organization schema. 

It contains the following folder:

TEGE990N is a directory for Form 990-N specific schemas not included in the above 

directories. It contains the following:

■ Return990N.xsd defines the XML structure for the return and wraps around the 

ReturnHeader990N and ReturnData990N XML documents in a transmission file.
106

■ ReturnData990N.xsd defines the content model for a Form 990-N return. This includes 

defining all XML forms and schedules in the return.

2.10.10 Form 8868 XML Schema File Structure

FIGURE 2-35: FORM 8868 PACKAGE

& 8868 specific forms

Files needed from the 1120x family 

reside under this directory

Extensions are the top-level directory of the 8868 extension schemas. It contains the following:

■ 8868 is a directory for Forms 8868 related schemas. It contains the following:

■ Return8868.xsd defines the XML structure for the extension and wraps around the 

ReturnHeader8868 and ReturnData8868 XML documents in a transmission file.

■ ReturnHeader8868.xsd defines the structure and global data elements for the Form 8868 

extension.

■ ReturnData8868 defines the content model for the Form 8868 extension.
107

2.10.11 Form 1120-POL XML Schema File Structure

FIGURE 2-36: FORM 1120-POL PACKAGE

Files needed from the 1120x 

family reside under this directory

& 1120POL specific forms

Files needed from the 990x family 

reside under this directory

Files needed from the 1065x 

family reside under this directory

PACs is the top-level directory of the 1120-POL schemas. It contains the following:

1120POL is a directory for Forms 1120-POL related schemas not included in the above 

directories. It contains the following:

■ Return1120POL.xsd defines the XML structure for the tax return and wraps around the 

ReturnHeader1120POL and ReturnData1120POL XML documents in a transmission file.

■ ReturnHeader1120POL.xsd defines the structure and global data elements for the Form 

1120-POL tax return.

■ ReturnData1120POL defines the content model for a Form 1120-POL tax return. This 

includes defining all XML forms and schedules in the tax return.

The schemas for the Exempt Organization forms may be found on IRS.gov at Modernized eFile (MeF) Schema and Business Rules page.
108

2.10.12 Form 1065 XML Schema File Structure

FIGURE 2-37: FORM 1065 PACKAGE

& 1120 specific forms

& 1120S specific forms

•

•

•

& Common Corporate Forms

& 1120F specific forms

Files needed form 1065x family reside 

under directory.
109

2024vN.N is the top-level directory of the Schemas for the Tax Year 2024, version “N.N” is the 

two-digit version number and contains the following folders:

Common, which contain the XML Schemas that are common to all MeF returns and extension 

types. It contains the following:

■ BinaryAttachment.xsd, which defines the binary attachment document XML structure.

■ efileAttachments.xsd, which defines the attachment document XML structure.

■ efileMessageCommon.xsd, which defines the transmission header, transmission manifest, 

and acknowledgement XML structures for the basic message.

■ efileMessageIFA.xsd, which defines the transmission header, transmission manifest, and 

acknowledgement XML structures for the IFA channel.

■ efileTypes.xsd, which defines the global data types for MeF schemas.

■ SOAP.xsd, which defines the XML structure of the SOAP envelope, SOAP header and the 

SOAP body.

CorporateIncomeTax, which is a directory for corporate income related (1120, 1120-F, 1120-H,

and 1120-S schemas. It contains the following folders that contain common forms shared with 

1065:

Common, which is a top-level directory for: schemas, attachments and forms, all are shared 

among forms common to 1120, 1120-F, 1120-H, 1120-S and 1065 return types. It contains the 

following:

■ Dependencies, which contain Schemas for the supporting XML documents/attachments 

common to 1120, 1120-F, 1120-H, 1120-S and 1065 return types.

■ Various Shared Form directories, which each contain the schemas for the shared forms 

and supporting XML documents/attachments between 1120, 1120-F, 1120-H ,1120-S and 

1065 return types.

Corp1120, which contains Schemas specific to the 1120 return type. It also contains the 

following folder which contains common forms shared with 1065:

■ IRS8902, which contains the Schemas for the shared form, IRS8902, and supporting XML 

documents/attachments common to 1120, 1120-F, 1120-H, 1120-S, and 1065 return 

types.

PartnershipIncome, which is a directory for: partnership income related (1065) schemas. It 

contains the following folders:

Common, which is a top-level directory for schemas for all attachments and forms shared 

among forms 1065 return types. It contains the following:

■ ReturnHeader1065x.xsd, which defines the structure and global data elements for the 

1065 tax returns.
110

■ Dependencies, which contain schemas for the supporting XML documents/attachments 

common to 1065 return types.

■ Various Shared Form directories, which each contain the Schemas for the shared forms 

and supporting XML documents/attachments between 1065 return types.

■ Part1065, which contains schemas specific to the 1065 return type. It contains the 

following:

■ Return1065.xsd, which defines the XML structure for the tax return and wraps around the 

ReturnHeader1065x and ReturnData1065 XML documents in a transmission file.

■ ReturnData1065.xsd, which defines the content model for a 1065 tax return. This includes 

defining all XML forms and schedules in the tax return.
111

2.10.13 Excise Tax Forms 720/2290/8849 XML Schema File 

Structure

FIGURE 2-38: FORM 720 PACKAGE

Files needed from the 1120x family 

reside under this directory

& 720 specific files

2025QvN.N is the top-level directory of the schemas for the Tax Year 2024, 4th Quarter, version 

“N.N” is the two-digit version number It contains the following folders:

Common, that contains the XML schemas that are common to all MeF return/extension types. It 

contains the following XML schemas:

■ SOAP.xsd defines the XML structure of the SOAP envelope, SOAP header and the SOAP 

body.

■ efileMessageCommon.xsd, efileMessageEMS.xsd, efileMessageIFA.xsd and 

efileAttachments.xsd define the transmission header, transmission manifest and the 

acknowledgement XML structures.

■ EfileTypes.xsd defines the global data types for MeF schemas.

■ BinaryAttachment.xsd defines the content model for the binary attachment XML 

Document.

CorporateIncomeTax, is a hierarchy of Corporate (1120x) schemas used by Form 720.

ETEC, is the top-level directory of the 2290/720/8849 Excise Tax e-Filing and Compliance 

schemas. It contains the following:
112

Common, which is a directory for schemas for all attachments and dependencies shared 

between Excise Tax e-Filing and Compliance Forms 2290 and 720. It contains the following:

■ IRSPayment2.xsd, which defines the XML structure of payments for Forms 2290 and 720. 

This file is identical to the IRSPayment.xsd used by other tax types except for including 

cents in the payment element.

■ 720, which is a directory for Form 720 specific schemas not included in the above 

directories. It contains the following:

■ Return720.xsd, which defines the XML structure for the extension and wraps around the

■ ReturnHeader720 and ReturnData720 XML documents in a transmission file.

■ ReturnHeader720.xsd, which defines the structure and global data elements for the Form 

720 return.

■ ReturnData720.xsd, which defines the content model for the Form 720. This includes 

defining all XML forms and schedules in the return.
113

2.10.14 Form 2290 XML Schema File Structure

FIGURE 2-39: FORM 2290 PACKAGE

& 2290 specific files

2023vN.N is the top-level directory of the schemas for the Tax Year 2023, version N.N. It 

contains the following folders:

Common, this contains the XML schemas that are common to all MeF return/extension types. It 

contains the following XML schemas:

■ SOAP.xsd, which defines the XML structure of the SOAP envelope, SOAP header and the 

SOAP body.

■ efileMessageCommon.xsd, efileMessageEMS.xsd, efileMessageIFA.xsd and 

efileAttachments.xsd, which defines the transmission header, transmission manifest and 

the acknowledgement XML structures.

■ efileTypes.xsd, which defines the global data types for MeF schemas.

■ BinaryAttachment.xsd, which defines the content model for the binary attachment XML

Document.

ETEC, is the top-level directory of the 2290/720/8849 Excise Tax e-Filing and Compliance 

schemas. It contains the following:

Common, which is a directory for Schemas for all attachments and dependencies shared 

between Excise Tax e-Filing and Compliance Forms 2290 and 720. It contains the following:

■ IRSPayment2.xsd, which defines the XML structure of payments for Forms 2290 and 

720. This file is identical to the IRSPayment.xsd used by other tax types except for 

including cents in the payment element.
114

2290 is a directory for Form 2290 specific schemas not included in the above directories. It 

contains the following:

■ Return2290.xsd, which defines the XML structure for the extension and wraps around the 

ReturnHeader2290 and ReturnData2290 XML documents in a transmission file.

■ ReturnHeader2290.xsd, which defines the structure and global data elements for the Form 

2290 return.

■ ReturnData2290.xsd, which defines the content model for the Form 2290. This includes 

defining all XML forms and schedules in the return.
115

2.10.15 Form 8849 XML Schema Structure

FIGURE 2-40: FORM 8849 PACKAGE

& 8849 specific files

2025vN.N is the top-level directory of the schemas for the Tax Year 2024, version “N.N” is the 

two-digit version number it contains the following folders:

Common, this contains the XML Schemas that are common to all MeF return/extension types. 

It contains the following XML Schemas:

■ SOAP.xsd, which defines the XML structure of the SOAP envelope, SOAP header and the 

SOAP body.

■ efileMessageCommon.xsd, efileMessageEMS.xsd, efileMessageIFA.xsd, and 

efileAttachments.xsd, which defines the transmission header, transmission manifest and 

the acknowledgement XML structures.

■ efileTypes.xsd, which defines the global data types for MeF schemas.

■ BinaryAttachment.xsd, which defines the content model for the binary attachment XML 

Document.

ETEC, is the top-level directory of the 2290/720/8849 Excise Tax e-Filing and Compliances 

schemas. It contains the following:

8849, which is a directory for Form 8849 specific schemas not included in the above directories. 

It contains the following:

■ Return8849.xsd, which defines the XML structure for the extension and wraps around the 

ReturnHeader8849 and ReturnData8849 XML documents in a transmission file.

■ ReturnHeader8849.xsd, which defines the structure and global data elements for the Form 

8849 return.

■ ReturnData8849.xsd, which defines the content model for the Form 8849. This includes 

defining all XML forms and schedules in the return.
116

2.10.16 Form 1041 XML Schema File Structure

FIGURE 2-41: FORM 1041 PACKAGE

& 1041 specific forms

Files needed from 1040x family reside 

under this directory

Files needed from 1120x family reside 

under this directory

Files needed from 1065x family reside 

under this directory

2024VN.N is the top-level directory of the schemas for the Tax Year 2024 version “N.N” is the 

two-digit version number, it contains the following folders:

Common, which contains the XML schemas that are common to all MeF return and Extension 

types. It contains the following:

■ BinaryAttachment.xsd, which defines the binary attachment document XML Structure.

■ efileAttachments.xsd, which defines the attachment document XML structure.

■ efileMessageCommon.xsd, which defines the transmission header, transmission manifest 

and acknowledgement XML structures for the basic message.

■ efileMessageIFA.xsd, which defines the transmission header, transmission manifest and 

acknowledgement XML structures for the IFA channel.

■ efileTypes.xsd, which defines the global data types for MeF schemas.
117

■ SOAP.xsd, which defines the XML structure of the SOAP envelope, SOAP header and the 

SOAP body.

CorporateIncomeTax, is a hierarchy of Corporate (1120x) schemas used by Form 1041. It 

contains the following folders:

Common, a top-level directory for schemas for all attachments and forms shared among 

corporate income return types. The following is a partial list of the schemas included in the 

folder:

FIGURE 2-42: ATTACHMENTS AND SHARED FORMS

Corp1120, contains the Form 3800 Schema.

EstateTrustIncomeTax, which is a directory for Estate and Trust income related (Form 1041) 

Schemas. It contains the following folders:

■ 1041

■ Schedule D

■ Schedule I

■ Schedule J

■ Schedule K1

■ Return1041.xsd

■ ReturnData1041.xsd

■ ReturnHeader1041.xsd

IndividualIncomeTax is the top-level directory for schemas shared with Form 1040. It contains 

the following folder:
118

Common is a top-level directory for Schemas for all attachments and forms shared among 

1040 (supported and future) return types and Form 1041. It contains the following:

■ Dependencies contains schemas for the supporting XML documents/attachments common 

to 1040 return types. IRS1040ScheduleC, IRS1040ScheduleCEZ, IRS1040ScheduleE, 

etc.

IND1040 is a directory for Form 1040 specific schemas not included in the above directories. It 

contains the following:

■ DescriptionOfOtherRefundStmt.xsd; IRS6251.xsd

PartnershipIncome, which is a directory for partnership income related (1065) schemas. It 

contains the following folders that contain common forms shared with the Form 1041:

Common, which is a top-level directory for schemas for all attachments and forms that are 

shared among forms common to 1120/1120-F/1120-S, 1065 & Form 1041 return types. It 

contains the following:

FIGURE 2-43: ATTACHMENTS AND COMMON FORMSS SHARED WITH 1120, 1120-F, 1120-S, 1065 

AND 1041

■ Part1065, which contains various Form 1065 and Form 1065 Schedule K1 schemas.

■ Part1065B, which contains various Form 1065B Schedule K1 schemas.
119

2.10.17 Form 94x Annual Forms XML Schema File Structure

FIGURE 2-44: FORM 94X PACKAGE
120

The following section describes the MeF Schema File Structures for Employment Tax Filings for 

the 940, 943, 943-X, 944, 945, and 945-X packages shown in Figure 2-44. 2024vN.N is the toplevel directory of the Schemas for Tax Year 2024 version “N.N” is the two-digit version number, 

it contains the following folders:

Common contains the XML schemas that are common to all MeF return/extension types:

■ BinaryAttachment.xsd, which defines the binary attachment document XML Structure.

■ efileAttachments.xsd, which defines the attachment document XML Structure

■ efileMessageCommon.xsd, which defines the transmission header, transmission manifest, 

and acknowledgement XML structures for the basic message.

■ efileMessageEMS.xsd, which defines the transmission header, transmission manifest and 

acknowledgement XML structures.

■ efileMessageIFA.xsd, which defines the transmission header, transmission manifest, and 

acknowledgement XML structures for the IFA channel.

■ efileTypes.xsd, which defines the global data types for MeF schemas.

■ SOAP.xsd, which defines the XML structure of the SOAP envelope, SOAP header and the 

SOAP body.

CorporateIncomeTax is a hierarchy of Corporate (1120x) schemas used by Exempt 

Organization schemas.

Employment Tax is the top-level directory of the 940, 943, 943-X, 944, 945, and 945-X

Employment Tax schemas. It contains the following folders: 

940 is a directory for Form 940 related schemas not included in the above directories. It 

contains the following:

■ Return940.xsd defines the XML structure for the return and wraps around the 

ReturnHeader94x and ReturnData940 XML documents in a transmission file.

■ Return940.xsd defines the content model for a Form 940 return. This includes defining all 

XML forms and schedules in the return.

943 is a directory for Form 943 related schemas not included in the above directories. It 

contains the following:

■ Return943.xsd defines the XML structure for the return and wraps around the 

ReturnHeader94x and ReturnData943 XML documents in a transmission file.

■ ReturnData943.xsd defines the content model for a Form 943 return. This includes 

defining all XML forms and schedules in the return.

943X is a directory for Form 943X related schemas not included in the above directories. It 

contains the following:

■ Return943X.xsd defines the XML structure for the return and wraps around the 

ReturnHeader94x and ReturnData943X XML documents in a transmission file.
121

■ ReturnData943X.xsd defines the content model for a Form 943X return. This includes 

defining all XML forms and schedules in the return.

944 is a directory for Form 944 related Schemas not included in the above directories. It 

contains the following:

■ Return944.xsd defines the XML structure for the return and wraps around the 

ReturnHeader94x and ReturnData944 XML documents in a transmission file.

■ ReturnData944.xsd defines the content model for a Form 944 return. This includes 

defining all XML forms and schedules in the return.

945 is a directory for Form 945 related schemas not included in the above directories. It 

contains the following:

■ Return945.xsd defines the XML structure for the return and wraps around the 

ReturnHeader94x and ReturnData945 XML documents in a transmission file.

■ ReturnData945.xsd defines the content model for a Form 945 return. This includes 

defining all XML forms and schedules in the return.

945X is a directory for Form 945X related schemas not included in the above directories. It 

contains the following:

■ Return945X.xsd defines the XML structure for the return and wraps around the 

ReturnHeader94x and ReturnData945X XML documents in a transmission file.

■ ReturnData945X.xsd defines the content model for a Form 945X return. This includes 

defining all XML forms and schedules in the return.

Common is a directory for Schemas for all attachments and dependencies shared between 

Employment Tax Forms 940, 943, 943-X, 944, 945, and 945-X. It contains the following:

■ ReturnHeader94x.xsd defines the structure and global data elements for the Forms 940, 

943, 943-X, 944, 945, and 945-X returns.

■ Dependencies contain schemas for the supporting XML documents/attachments common 

to Forms 940, 943, 943-X, 944, 945, and 945-X.

ETEC, is the top-level directory of the 94x Employment Tax schemas. It contains the following:

Common, which is a directory for Schemas for all attachments and dependencies shared 

between 94x Employment Tax Forms. It contains the following:

■ IRSPayment2.xsd, which defines the XML structure of payments for 94x Forms.

This file is identical to the IRSPayment.xsd used by other tax types with the exception of 

including cents in the payment element.
122

2.10.18 Form 941x Quarterly Forms XML Schema File Structure

FIGURE 2-45: FORM 941X PACKAGE

The following section describes the MeF Schema File Structures for Employment Tax Filings for 

the 941 and 941SSPR package shown in Figure 2-45.

2025vN.N is the top-level directory of the Schemas for Tax Year 2024 version “N.N” is the twodigit version number.

Common contains the XML Schemas that are common to all MeF return/extension types:

■ BinaryAttachment.xsd, which defines the binary attachment document XML Structure.

■ efileAttachments.xsd, which defines the attachment document XML structure.

■ efileMessageCommon.xsd, which defines the transmission header, transmission manifest 

and acknowledgement XML structures for the basic message.

■ efileMessageEMS.xsd, which defines the transmission header, transmission manifest and 

acknowledgement XML structures.

■ efileMessageIFA.xsd, which defines the transmission header, transmission manifest and 

acknowledgement XML structures for the IFA channel.

■ efileTypes.xsd, which defines the global data types for MeF schemas.

■ SOAP.xsd, which defines the XML structure of the SOAP envelope, SOAP header and the 

SOAP body.
123

CorporateIncomeTax is a hierarchy of schemas for all attachments and dependencies 

common to all MeF Forms. It contains the following:

■ GeneralDependencySmall.xsd

■ IRSPayment.xsd

Employment Tax is the top-level directory of the 941 and 941SSPR Employment Tax schemas. 

It contains the following folders:

941 is a directory for Form 941 related schemas not included. It contains the following folders in 

the above directories. It contains the following:

■ Return941.xsd defines the XML structure for the return and wraps around the 

ReturnHeader94x and ReturnData941 XML documents in a transmission file.

■ ReturnData941.xsd defines the content model for a Form 941 return. This includes 

defining all XML forms and schedules in the return.

941SSPR is a directory for Form 941SSPR related schemas not included in the above 

directories. It contains the following Return941SSPR.xsd defines the XML structure for the 

return and wraps around the ReturnHeader94x and ReturnData941SSPR XML documents in a 

transmission file.

ReturnData941SSPR.xsd defines the content model for a Form 941SSPR return. This includes 

defining all XML forms and schedules in the return.

Common is a directory for schemas for all attachments and dependencies shared between 

Employment Tax Forms 941 and 941SSPR. It contains the following:

■ ReturnHeader94x.xsd defines the structure and global data elements for the Forms 941 

and 941SSPR returns.

■ Dependencies contain schemas for the supporting XML documents/attachments common 

to Forms 941 and 941SSPR.

■ Schedule B (Form 941)

■ Schedule D (Form 941)

■ Schedule R (Form 941)
124

2.10.19 Form 990-T XML Schema File Structure

FIGURE 2-46: FORM 990-T PACKAGE 

 Return990T.xsd

 ReturnData990T.xsd

 & 990T specific forms

Files needed from the 1120x family reside 

under this directory

Files needed from the 1041x family reside 

under this directory

Files needed from the 1065x family reside 

under this directory

2024vN.N is the top-level directory of the Schemas for the Tax Year 2024, version “N.N” is the 

two-digit version number. It contains the following folders:

Common, which contains the XML Schemas that are common to all MeF return and extension 

types. It contains the following:

■ BinaryAttachment.xsd, which defines the binary attachment document XML structure.

■ efileAttachments.xsd, which defines the attachment document XML structure.

■ efileMessageCommon.xsd, which defines the transmission header, transmission manifest, 

and acknowledgement XML structures for the basic message.

■ efileMessageIFA.xsd, which defines the transmission header, transmission manifest, and 

acknowledgement XML structures for the IFA channel.

■ efileTypes.xsd, which defines the global data types for MeF schemas.

■ SOAP.xsd, which defines the XML structure of the SOAP envelope, SOAP header and the 

SOAP body.
125

CorporateIncomeTax, which is a directory for corporate income related (1120/1120-F/1120-

H/1120-S) schemas. It contains the following folders:

Common, which is a top-level directory for schemas for all attachments and forms shared 

among forms 1120, 1120-F, 1120-H, and 1120-S return types. It contains the following:

■ Dependencies, which contain schemas for the supporting XML documents/attachments 

common to 1120, 1120-F,1120-H, and 1120-S return types.

■ Various Shared Form directories, which each contain the schemas for the shared forms 

and supporting XML documents/attachments between 1120, 1120-F, 1120-H, and 1120-S 

return types.

EstateTrustIncomeTax, which is a directory for Estate and Trust income related (Form 1041) 

Schemas. 

IndividualIncomeTax is the top-level directory for schemas shared with Form 1040. It contains 

the following folder:

Common is a top-level directory for Schemas for all attachments and forms shared among 

1040 (supported and future) return types and Form 1041. It contains the following:

■ Dependencies contains schemas for the supporting XML documents/attachments 

common to 1040 return types. 

PartnershipIncome, which is a directory for partnership income related (1065) schemas. It 

contains the following folders that contain common forms shared with 1120/1120-F/1120-S:

Common, which is a top-level directory for schemas for all attachments and forms that are 

shared among forms common to 1120/1120-F/1120-H/1120-S and 1065 return types. It contains 

the following:

■ Various Shared Form directories, which each contain the Schemas for the shared forms 

and supporting XML documents/attachments between 1120/1120-F/1120-H/1120-S and 

1065 return types.

TEGE is the top-level directory of the 990/990-EZ/990-PF, 990-N, 990-T, 4720, 5227, 5330, 

8038-CP Exempt Organization schemas. It contains the following folders:

Common is a directory for schemas for all attachments and dependencies shared between 

Exempt Organization Forms 990, 990-PF , 990-EZ, 990-N, 990-T, 4720, 5227, 5330, and 8038-

CP. It contains the following:

■ ReturnHeader990x.xsd defines the structure and global data elements for the Forms 990, 

990-EZ, 990-PF, and 990-T returns.

■ Dependencies contain schemas for the supporting XML documents/attachments common 

to Forms 990, 990-EZ and 990-PF.
126

TEGE990T is a directory for Form 990T related schemas not included in the above directories. 

It contains the following:

■ Return990T.xsd defines the XML structure for the return and wraps around the 

ReturnHeader990x and ReturnData990T XML documents in a transmission file.

■ ReturnData990T.xsd defines the content model for a Form 990T return. This includes 

defining all XML forms and schedules in the return.
127

2.10.20 Form 4720 XML Schema File Structure

FIGURE 2-47: FORM 4720-T PACKAGE 

Files needed from the 1120x family reside 

under this directory

 Return4720.xsd

 ReturnData4720.xsd

 & specific forms

Files needed from the 990x family reside 

under this directory

2024vN.N is the top-level directory of the Schemas for the Tax Year 2024, version “N.N” is the 

two-digit version number. It contains the following folders:

Common, which contains the XML Schemas that are common to all MeF return and extension 

types. It contains the following:

■ BinaryAttachment.xsd, which defines the binary attachment document XML structure.

■ efileAttachments.xsd, which defines the attachment document XML structure.

■ efileMessageCommon.xsd, which defines the transmission header, transmission manifest, 

and acknowledgement XML structures for the basic message.

■ efileMessageIFA.xsd, which defines the transmission header, transmission manifest, and 

acknowledgement XML structures for the IFA channel.

■ efileTypes.xsd, which defines the global data types for MeF schemas.

■ SOAP.xsd, which defines the XML structure of the SOAP envelope, SOAP header and the 

SOAP body.

CorporateIncomeTax, which is a directory for corporate income related (1120/1120-F/1120-

H/1120-S) schemas. It contains the following folders:

Common, which is a top-level directory for schemas for all attachments and forms shared 

among forms 1120, 1120-F, 1120-H, and 1120-S return types. 
128

TEGE is the top-level directory of the 990/990-EZ/990-PF, 990-N, 990-T, 4720, 5227, 5330, 

8038-CP Exempt Organization schemas. It contains the following folders:

Common is a directory for schemas for all attachments and dependencies shared between 

Exempt Organization Forms 990, 990-PF , 990-EZ, 990-N, 990-T, 4720, 5227, 5330, and 8038-

CP. It contains the following:

■ ReturnHeader4720.xsd defines the structure and global data elements for the Form 4720 

returns.

TEGE4720 is a directory for Form 4720 related schemas not included in the above directories. It 

contains the following:

■ Return4720.xsd defines the XML structure for the return and wraps around the 

ReturnHeader4720 and ReturnData4720 XML documents in a transmission file.

■ ReturnData4720.xsd defines the content model for a Form 4720 return. This includes 

defining all XML forms and schedules in the return.
129

2.10.21 Form 5227 XML Schema File Structure

FIGURE 2-48: FORM 5227 PACKAGE 

Files needed from the 1120x family reside 

under this directory

 Return4720.xsd

 ReturnData4720.xsd

 & specific forms

Files needed from the 1041x family reside 

under this directory

Files needed from the 1065x family reside 

under this directory

Files needed from the 990x family reside 

under this directory

2024vN.N is the top-level directory of the Schemas for the Tax Year 2024, version “N.N” is the 

two-digit version number. It contains the following folders:

Common, which contains the XML Schemas that are common to all MeF return and extension 

types. It contains the following:

■ BinaryAttachment.xsd, which defines the binary attachment document XML structure.

■ efileAttachments.xsd, which defines the attachment document XML structure.

■ efileMessageCommon.xsd, which defines the transmission header, transmission manifest, 

and acknowledgement XML structures for the basic message.

■ efileMessageIFA.xsd, which defines the transmission header, transmission manifest, and 

acknowledgement XML structures for the IFA channel.

■ efileTypes.xsd, which defines the global data types for MeF schemas.

■ SOAP.xsd, which defines the XML structure of the SOAP envelope, SOAP header and the 

SOAP body.

CorporateIncomeTax, which is a directory for corporate income related (1120/1120-F/1120-

H/1120-S) schemas. It contains the following folder:

Common, which is a top-level directory for schemas for all attachments and forms shared 

among forms 1120, 1120-F, 1120-H, and 1120-S return types. It contains the following:
130

■ Dependencies, which contain schemas for the supporting XML documents/attachments 

common to 1120, 1120-F,1120-H, and 1120-S return types.

■ Various Shared Form directories, which each contain the schemas for the shared forms 

and supporting XML documents/attachments between 1120, 1120-F, 1120-H, and 1120-S 

return types.

EstateTrustIncomeTax, which is a directory for Estate and Trust income related (Form 1041) 

Schemas. 

IndividualIncomeTax is the top-level directory for schemas shared with Form 1040. It contains 

the following folders:

Common is a top-level directory for Schemas for all attachments and forms shared among 

1040 (supported and future) return types and Form 1041. It contains the following:

■ Dependencies contains schemas for the supporting XML documents/attachments 

common to 1040 return types. 

PartnershipIncome, which is a directory for partnership income related (1065) schemas. It 

contains the following folders that contain common forms shared with 1120/1120-F/1120-S:

Common, which is a top-level directory for schemas for all attachments and forms that are 

shared among forms common to 1120/1120-F/1120-H/1120-S and 1065 return types. It contains 

the following:

■ Various Shared Form directories, which each contain the Schemas for the shared forms 

and supporting XML documents/attachments between 1120/1120-F/1120-H/1120-S and 

1065 return types.

TEGE is the top-level directory of the 990/990-EZ/990-PF, 990-N, 990-T, 4720, 5227, 5330, 

8038-CP Exempt Organization schemas. It contains the following folders:

Common is a directory for schemas for all attachments and dependencies shared between 

Exempt Organization Forms 990, 990-PF, 990-EZ, 990-N, 990-T, 4720, 5227, 5330, and 8038-

CP. It contains the following:

■ ReturnHeader5227.xsd defines the structure and global data elements for the Form 5227

return.

■ Dependencies contain schemas for the supporting XML documents/attachments common 

to Form 5227.

TEGE5227 is a directory for Form 5227 related schemas not included in the above directories. It 

contains the following:

■ Return5227.xsd defines the XML structure for the return and wraps around the 

ReturnHeader5227 and ReturnData5227 XML documents in a transmission file.

■ ReturnData5227.xsd defines the content model for a Form 5227 return. This includes 

defining all XML forms and schedules in the return.
131

2.10.22 Form 5330 XML Schema File Structure

FIGURE 2-49: FORM 5330 PACKAGE 

Files needed from the 1120x family reside 

under this directory

 Return5530.xsd

 ReturnData5330.xsd

 & specific forms

Files needed from the 990x family reside 

under this directory

2024vN.N is the top-level directory of the Schemas for the Tax Year 2024, version “N.N” is the 

two-digit version number. It contains the following folders:

Common, which contains the XML Schemas that are common to all MeF return and extension 

types. It contains the following:

■ BinaryAttachment.xsd, which defines the binary attachment document XML structure.

■ efileAttachments.xsd, which defines the attachment document XML structure.

■ efileMessageCommon.xsd, which defines the transmission header, transmission manifest, 

and acknowledgement XML structures for the basic message.

■ efileMessageIFA.xsd, which defines the transmission header, transmission manifest, and 

acknowledgement XML structures for the IFA channel.

■ efileTypes.xsd, which defines the global data types for MeF schemas.

■ SOAP.xsd, which defines the XML structure of the SOAP envelope, SOAP header and the 

SOAP body.

CorporateIncomeTax, which is a directory for corporate income related (1120/1120-F/1120-

H/1120-S) schemas. It contains the following folders:

Common, which is a top-level directory for schemas for all attachments and forms shared 

among forms 1120, 1120-F, 1120-H, and 1120-S return types. 
132

TEGE is the top-level directory of the 990/990-EZ/990-PF, 990-N, 990-T, 4720, 5227, 5330, 

8038-CP Exempt Organization schemas. It contains the following folders:

Common is a directory for schemas for all attachments and dependencies shared between 

Exempt Organization Forms 990, 990-PF, 990-EZ, 990-N, 990-T, 4720, 5227, 5330, and 8038-

CP. It contains the following:

■ ReturnHeader5330.xsd defines the structure and global data elements for the Form 5330 

return.

■ Dependencies contain schemas for the supporting XML documents/attachments common 

to Form 5330.

TEGE5330 is a directory for Form 5330 related schemas not included in the above directories. It 

contains the following:

■ Return5330.xsd defines the XML structure for the return and wraps around the 

ReturnHeader5330 and ReturnData5530 XML documents in a transmission file.

■ ReturnData5330.xsd defines the content model for a Form 5330return. This includes 

defining all XML forms and schedules in the return.
133

2.10.23 Form 8038-CP XML Schema File Structure

FIGURE 2-50: FORM 8038-CP PACKAGE 

 Return8038CP.xsd

 ReturnData8038CP.xsd

 & specific forms

Files needed from the 990x family reside 

under this directory

2025vN.N is the top-level directory of the Schemas for the Tax Year 2025, version “N.N” is the 

two-digit version number. It contains the following folders:

Common, which contains the XML Schemas that are common to all MeF return and 

extension types. It contains the following:

■ BinaryAttachment.xsd, which defines the binary attachment document XML structure.

■ efileAttachments.xsd, which defines the attachment document XML structure.

■ efileMessageCommon.xsd, which defines the transmission header, transmission manifest, 

and acknowledgement XML structures for the basic message.

■ efileMessageIFA.xsd, which defines the transmission header, transmission manifest, and 

acknowledgement XML structures for the IFA channel.

■ efileTypes.xsd, which defines the global data types for MeF schemas.

■ SOAP.xsd, which defines the XML structure of the SOAP envelope, SOAP header and the 

SOAP body.

TEGE is the top-level directory of the 990/990-EZ/990-PF, 990-N, 990-T, 4720, 5227, 5330, 

8038-CP Exempt Organization schemas. It contains the following folders:

■ Common is a directory for schemas for all attachments and dependencies shared 

between Exempt Organization Forms 990, 990-PF, 990-EZ, 990-N, 990-T, 4720, 5227, 

5330, and 8038-CP. It contains the following:

■ ReturnHeader8038CP.xsd defines the structure and global data elements for the Form 

8038CP return.
134

■ Dependencies contain schemas for the supporting XML documents/attachments common 

to Form 8038CP.

TEGE8038CP is a directory for Form 8038CP related schemas not included in the above 

directories. It contains the following:

■ Return8038CP.xsd defines the XML structure for the return and wraps around the 

ReturnHeader8038CP and ReturnData8038CP XML documents in a transmission file.

■ ReturnData8038CP.xsd defines the content model for a Form 8038CP return. This 

includes defining all XML forms and schedules in the return.
135

3. MeF Fed/State Program

MeF implemented the following Fed/State Programs:

■ Forms 990 and 1120 Fed/State Programs in January of 2006

■ Form 1065 Fed/State Program in January 2007

■ Form 1040 Fed/State Program in February 2010

■ Form 1040-NR Fed/State Program in January 2020

■ Form 1041 Fed/State Program in January 2014

The central feature of the MeF Fed/State program is the single point of submission and retrieval 

for all registered Transmitters and State agencies. Federal and State submissions can be 

transmitted through Internet Filing Application (IFA) or Application-to-Application (A2A).

States may retrieve state returns only through A2A. The IRS and States agree to maintain open 

lines of communication between designated staff on both managerial and technical levels to 

ensure successful management and operation of the MeF Fed/State program.

The IRS role in the Fed/State program is to receive the state return and perform the minimal 

validation/workflow as explained in Section 3.4 General State Information. MeF only validates 

the state submission manifest. MeF never validates the submission in the xml directory. 

Transmitters should work with the states directly on state return requirements, issues and 

questions etc... MeF will accept two kinds of submissions (1) IRS (Federal) submissions and (2) 

State submissions. Each return/extension must be enclosed in a separate submission, but 

multiple submissions may be contained in a single message. The IRS and State submissions do 

not have to be transmitted to MeF together.

Both Federal and State returns must be in XML format. The Federal returns must conform to the 

IRS valid schema versions. You can access the individual, estates and trusts, corporate and 

partnership State Master Schemas on the FTA website. For more information, contact the State 

e-file Coordinator. A current list of State e-file Coordinators is available on e-services.

3.1 State Acknowledgements and State Submission

Manifest

States must use the MeF acknowledgement schema for creating their acknowledgement 

instances. MeF performs schema validation on the state acknowledgement list.

Acknowledgements with errors will be rejected back to the state. The state will need to resubmit 

the rejected acknowledgements. The remaining acknowledgements in the list will be processed.

Transmitters must use the IRS State Submission Manifest for state returns.
136

3.2 Linked Returns (Fed/State Returns)

A State submission can be linked to the IRS submission by including the Submission ID element 

of the federal return in the IRS SubmissionId in the State manifest. If the State submission is 

linked to an IRS submission (also referred to as a Fed/State return), the IRS will check to see if 

there is an accepted IRS submission under that Submission Id. If there is not an accepted 

federal return for that tax type, the IRS will reject the State submission and an 

acknowledgement will be sent to the transmitter. The state has no knowledge that the state 

return was rejected by the IRS.

Note: With a “linked” submission, the associated IRS return must be filed and accepted by the 

IRS at the same time, or before, the State portion of the transmission is forwarded to the 

participating State.

If there is an accepted return under that Submission Id, then MeF will do minimal validation on 

the State submission that includes a TIN/name control check and verification that the State 

indicated in the State manifest is a participating state in the applicable 990, 1040, 1041, 1065 or 

1120 Fed/State Program. MeF will then pass along to the State what the ERO/taxpayer sends in 

the State submission.

3.3 Unlinked State Returns (State Standalone Returns)

If the ERO does not link the State return to a previously accepted federal return (also referred to 

as State Standalone return), then MeF will perform minimal validation as stated above and then 

will pass along to the State the entire State submission that was received by the MeF system.

Note: The state return is made up of a state and a federal portion. The taxpayer provides both 

components based on what is required by the state. The IRS passes to the state just the 

information that has been provided by the taxpayer.

3.4 Workflow for Individual, Corporate, Partnership, 

Estates/Trust and Exempt Organization State Returns

Transmitter sends state return to IRS.

The IRS performs validation checks. If the state return is linked to the federal return, the IRS will 

check:

■ the IRS SubmissionId in the State Submission Manifest matches an accepted federal 

submission for that Tax Year and submission type

■ the State participates in the Fed/State Program for that return type and Tax Year and:

■ for Business returns: The Filer EIN is a valid number in the IRS database and the name 

control matches the IRS database. MeF does not reject the state submission if there is a 

mismatch in this instance but forwards the validation status to the state.
137

■ for Individual returns: The Primary SSN (and Spouse SSN if present) is a valid number in 

the IRS database and the name controls match the IRS database. MeF also checks that 

the SSN matches the SSN of the linked federal return (for joint returns, either the Primary 

SSN or the Spouse SSN must match the linked federal return). If the state return is not 

rejected, MeF forwards the SSN and name control validation status to the state.

If the state return is unlinked, the IRS will check:

■ the State participates in the Fed/State Program for that return type and Tax Year

■ for business returns: The Filer EIN is a valid number in the IRS database and the name 

control matches the IRS database. MeF does not reject the state submission if there is a 

mismatch in this instance, but forwards the results to the state.

■ for individual returns: The Primary SSN (and Spouse SSN if present) is a valid number 

in the IRS database and the name controls match the IRS database. MeF forwards the 

SSN and name control validation status to the state.

If the state return passes the validation above, MeF makes the state return available to the 

State.

■ State retrieves state returns from MeF

■ State sends receipt for state return to MeF

■ State processes state return and sends state acknowledgement to MeF

■ Transmitter retrieves state acknowledgement from MeF

■ State retrieves Acknowledgement Notification (status that transmitter retrieved the state 

acknowledgement)

3.4.1 Exempt Organization Fed/State Program – Providing Copy of 

IRS Return to State

For Forms 990/990-EZ/990-N/990-PF, a filer can request that a copy of the IRS return be 

provided to one or more participating States. Upon receipt of the request, the IRS will validate 

that the State(s) is participating in the Fed/State program. If it is, then IRS will send a redacted 

copy of the accepted return to the State agency(s). Items that are always redacted from the 

state copy include, but are not limited to, the PIN or Form 8453-EO, the request for the copy 

and any payment information included with Form 990-PF. In addition, depending on the state, 

the IRS may also redact the Schedule B if the state does not require it. MeF will process the IRS 

submission and will generate an acknowledgement for every IRS submission and copy of IRS 

Forms 990/990-EZ/990- N/990-PF forwarded to a State. Each State is responsible for validating 

its State submissions and for generating a State acknowledgement for each State submission, 

which will be returned to the IRS for retrieval by the transmitter. If the Federal 990X return is 

rejected, no copies will be forwarded to the State.
138

3.4.2 Status Record for State Returns

While the state return is being processed, the transmitter can request the status of the 

submission. In A2A, the Status Record is retrieved by service requests Get New Submission 

Status, Get Submission Status or Get Submissions Status. In IFA, the Status Record is 

retrieved by selecting the Retrieve (Production or Test) Submission Status Records option.

TABLE 3-1: STATUS RECORD DEFINITION

Status Name Description

RECEIVED The state submission was received by MeF

READY FOR PICKUP The state submission passed MeF validation and has been made 

available for the state to retrieve.

SENT TO STATE The state made a request to retrieve state submissions. The MeF 

system has marked this state submission as being retrieved by the 

state. Note: If the state lost connection when trying to retrieve this 

submission, MeF may have marked it as being retrieved but the 

state has not gotten the submission yet and it will not be returned 

in a subsequent Get New Submissions request.

RECEIVED BY STATE The state sent MeF a receipt that they retrieved the state 

submission.

ACKNOWLEDGEMENT 

RECEIVED FROM 

STATE

The state sent MeF a state acknowledgement for this submission.

ACKNOWLEDGEMENT 

RETRIEVED

The acknowledgement for the state submission has been retrieved 

by the transmitter.

NOTIFIED The state has been notified that the state acknowledgement has 

been retrieved by the transmitter.

DENIED BY IRS The state submission did not pass MeF validations. The return was 

rejected back to the transmitter. The state does not receive any 

status from MeF on this return.

See Section 5.4 Status Record for Federal Returns for additional information.

Example of the status provided for a state return that passed Fed/State validation.
139

FIGURE 3-1: PASSED FED/STATE VALIDATION

Example of the status provided for a state return that did not pass Fed/State validation.

FIGURE 3-2: NON-PASSED FED/STATE VALIDATION

The Status Record is not proof a return was accepted or rejected and includes the following 

statement: “This status record provides information about what step in the process the return 

has completed. It is not proof that the return was Accepted or Rejected. You must retrieve the 

Acknowledgement File and keep with the return records to prove the return was Accepted or 

Rejected.”

When a state submission is sent to the state agency, IRS provides additional data based on its 

processing of the state return. The IRS data for business and individual returns can be found in 

the publication 5830 Modernized e-File (MeF) IS State and Trading Partners Reference 

Guide.
140

3.5 General State Information

3.5.1 State Communication Testing

The IRS allows States to become their own Transmitters. The State must have a separate 

application as a software developer, receive software developer ETINs and EFINS, and enroll 

additional system IDs to transmit their own returns. By becoming its own software 

developer/transmitter, the State no longer needs to rely on external Software Developers to 

transmit test returns to MeF. If you would like to become your own software 

developer/transmitter, please send an email to the MeF Mailbox requesting access.

Note: These software developer accounts can only be used in ATS.

3.5.2 State Get New Submission

The IRS pre-builds the files for State submissions. The files are created for each submission 

category ahead of time. The default number of submissions and file sizes are 200 and 100 MB, 

respectively. If the state wishes to change the default settings, they need to send a request to 

the MeF Mailbox. The request must contain the number of submissions and file size for each 

submission category the State wishes to change. The maximum number of submissions allowed 

in any one file is 200 and the maximum file size is 4 GB.

Pre-built files will be generated once an hour. Files will be created until no more submissions 

exist. If a file is being created when a Get New Submissions request is received for that 

submission category, the file will be closed and sent to the requester containing what 

submissions were in the file at the time of the request. The file schedule is available in section 

13.4.

Finally, a state should retrieve all submissions. This can be done by keying off the 

MoreAvailable flag in the SOAP Body of the Get New Submissions Response. Until the flag is 

set to FALSE, loop back and call Get New Submissions. Do this for all submission categories 

(unless using all). When all submissions have been retrieved for all categories, no more 

submissions will be available until the next hour.
141

4. MeF Transmission Methods

The MeF system allows you to transmit tax returns and extensions to the IRS through two 

channels: MeF Internet Filing Application (IFA), and MeF Application-to-Application (A2A).

4.1 Transmitting Through Application-to-Application (A2A)

The following section describes how to transmit a file using A2A and information regarding A2A 

security.

4.1.1 Security Directive Rules of Behavior for Access to IRS 

Business Systems

The following is provided as official guidance to manage system security for systems using the 

Application-to-Application (A2A) interface to IRS Systems. It is provided for Software 

Developers, operational managers, Third Party Transmitters, States, system administrators, etc.

Internal Revenue Service (IRS) Third Party Transmitters and State Trading Partners shall carry 

out their respective responsibilities for ensuring information systems security and taxpayer 

privacy commensurate with the sensitivity of the information under their control. This publication 

provides policies and guidance to be followed by registered organizations to carry out their 

respective responsibilities in information systems security. Third party Transmitters must further 

establish a security policy and implement automated mechanisms, which can uniquely identify, 

authenticate, authorize and track all individual users of the applications and machines that use 

MeF Web services. The third party and its principal will be held responsible for any violation of 

security conditions identified in publication 4164 by or through their system regardless of what 

individual might have been directly responsible, whether an employee of the third- party 

organization, an authorized external user of its system, or an unauthorized external user of that 

system.

IRS e-Services users must provide true, accurate, current and complete information. Sensitive 

information used to access the IRS Integrated Enterprise Portal (IEP) including e-Services 

passwords, System IDs, and usernames must be protected and comply with the requirements 

set forth and agreed to by responsible parties as part of the registration process.

Users shall immediately notify the IRS at 1-866-255-0654 (international callers use 512-416-

7750) of any unauthorized use of accounts or any other breach of security.

4.1.1.1 Penalty for Non-Compliance

A2A users are using an Official United States Government System, which may be used only for 

authorized purposes. The Government will monitor and audit the usage of this system, and all 

persons are hereby notified that the use of this system constitutes consent to such monitoring 

and auditing.
142

Unauthorized attempts to upload information and/or change information on these Websites, and 

any attempts to defraud the government are strictly prohibited and subject to prosecution under 

the Computer Fraud and Abuse Act of 1986 and Title 18 U.S.C. Sec. 1001 and 1030. 

Termination of the user’s privileges to conduct business with the IRS and other penalties may 

apply.

4.1.1.2 Compliance with U.S. Internet Cryptographic Standards

All Transmitters are advised to use software that supports the U.S. Internet Standards for A2A 

or Browser-based access. The software needs to comply with U.S. Internet Standards for use of

Cryptography in accordance with guidance from the Bureau of Industry and Security, U.S. 

Department of Commerce.

4.1.1.3 Compliance Enforcement

The IRS retains the right to conduct random, unannounced and unscheduled onsite inspections 

of any facility using the A2A functionality to ensure compliance with the IRS Security policies 

specified in section 4, especially the encrypted storage of at rest passwords and the 

implementation of automated mechanisms which can uniquely identify, authenticate, authorize, 

and track all individual users of the applications and machines. Any non-compliance will result in 

immediate termination of the A2A connection privileges until such time the third party can 

demonstrate compliance. Repeated instances of non-compliance will result in permanent 

removal of permissions to utilize the A2A functionality of the MeF system.

4.1.1.4 Data Removal

The IRS requires removal of taxpayer data from systems that are no longer used for the 

purpose of processing and transmitting taxpayer data. On systems running any Windows 

operating system, an Administrator should reduce the size of all Windows page files 

(pagefile.sys) by at least one megabyte on each available hard drive containing a page file. 

Administrators should also clear all \temp directories and, if using a Web browser for processing 

or transmitting, clear all temporary files and caches. If the system hard drives will not be 

sanitized by degaussing, then files containing taxpayer data must be wiped using a file erasure 

program that performs at least three file overwrites or that meets NIST standards for file data 

destruction. If a “slack space” data destruction utility is available, it should also be used. After 

making the above changes, the system should be rebooted.

Systems utilizing any other operating systems should be sanitized using methods like those 

described above.
143

4.1.2 Registration for A2A Credentials

The A2A registration and enrollment process for both Transmitters and State Trading Partners 

and their respective application systems is an automated process.

The Automated Enrollment (AE) application was developed to replace the manual enrollment of 

application systems for A2A Web Services. The AE application will provide a user interface for 

enrolling and maintaining application systems.

Transmitters must apply to become an Authorized IRS e-file Provider by completing an IRS eFile application online, if you have not previously completed the e-file application process. State 

Trading Partners will need to complete an IRS e-file application if they have not previously done 

so. 

The Principal or Responsible Official who is completing or revising the IRS e-file application 

must also delegate one or more persons to access the AE application and enroll application 

systems for their organization. This is done by accessing the IRS e-file approved application 

and adding the delegated users with the authority of MeF System Enroller. The Responsible 

Official may also be a delegated user with the MeF System Enroller. Each of the MeF System 

Enrollers will need to go to the eservices page on IRS.gov and follow the guidance to create an 

online account using ID.me.

Once the MeF System Enrollers have successfully completed their registration with ID.me, they 

will be able to log into the existing IEP and access the AE application to enroll and maintain their 

application systems. The authorized delegated user can:

■ Activate, disable, inactivate, un-enroll and update certain properties of Applications 

System IDs (ASIDs) for their organization.

■ Replace the certificate of a previously enrolled ASID.

The Automated Enrollment (AE) External User Guide describes the User Interface for the AE 

application and can be found on Modernized e-file (MeF) User Guides & Publications page.

4.1.3 Strong Authentication

The Modernized e-file application uses certificate based Strong Authentication when 

communicating via IRS A2A Web services. “The IRS A2A Strong Authentication User Guide”, 

provided by the IRS that includes programming techniques used to integrate certificate-based 

authentication and sample code that will assist developers with the development and integration 

of their application. Registered MeF Software Developers or Transmitters that are interested in 

obtaining the guide can send their email request to the MeF Mailbox.

4.1.4 Certificate Management

A2A Transmitters and States are required to use digital certificates (X.509) upon proper 

enrollment and registration of the certificate. If you are using Strong Authentication in your 

transmissions, you must purchase Strong Authentication Certificates. Information on the Strong 
144

Authentication Certificates and where they can be purchased and found on the Modernized eFile (MeF) User Guides and Publications page.

Encryption of the signing key is important on your system. Do not store an unencrypted copy of 

the signing key on your system. The signing key should be stored in a standard encrypted key 

store. The IRS will provide Transmitters and States with a pair of libraries to perform signing. 

These libraries are detailed in Appendix A of the Strong Authentication User Guide. One library 

is for ET support and the other code uses the Java support for Web Services. Each of these 

libraries will use the standard key storage for their environment, whether Windows' certificate 

store, PKCS#12 (for .NET), or a standard Java key store such as JCEKS or JKS (for Java). 

Always protect key store passwords used to encrypt signing keys. For problems associated with 

certificate management, please contact the e-help Desk at 1-866-255-0654 (Monday through 

Friday 6:30 a.m.– 6:00 p.m. CST).

4.1.5 Transmitting Through MeF Application-to–Application (A2A)

Transmitters and States communicate with the MeF system using a series of service requests 

that are accomplished using messages. The service requests include:

FIGURE 4-1: MEF APPLICATION-TO-APPLICATION

All service requests are synchronous. The request is not complete until the originating system 

receives a response from MeF. The response contains the information requested, a 
145

confirmation, or an error. An error indicates a problem was encountered while processing the 

request.

Use GetSubmissionsByMsgID and GetAcknowledgementsByMsgID to retrieve submissions or 

acknowledgements previously retrieved with a GetNewSubmissions or 

GetNewAcknowledgements service request. You must pass the message ID used in the original 

GetNewSubmissions or GetNewAcknowledgements request as a parameter to the 

GetSubmissionsByMsgID and GetAcknowledgementsByMsgID request. These two services are 

often used to retrieve submissions or acknowledgements previously retrieved but lost due to a 

timeout.

4.1.6 General Information and Lessons Learned A2A SSL 

Certificates

Before any system can transact A2A business with MeF, the appropriate certificates must be 

loaded onto your system. The certificates are the same for Multipurpose Internet Mail Extension 

(MIME) and Message Transmission Optimization Mechanism (MTOM) users. These certificates 

must be used for strong authentication services. A list of the acceptable certificates can be 

found on the Modernized e-file (MeF) User Guides and Publications page.

Log in

A separate Application System ID must be used for testing digital certificates. You must also 

upload your digital certificate to the IRS while enrolling your new system using Automated 

Enrollment. You must also rebuild your services using the 9.5 or later Web Services Description 

Language (WSDLs) because of changes made to some of the services. Once you have enrolled 

a system and uploaded your certificate, you can then test your digital certificates. There are 

several things to keep in mind during this testing:

■ Begin testing using the login service. Only the login service should contain the binary 

signature. When your binary signature (login) has been authenticated, a login response 

will be returned to you. This response will contain a Security Assertion Markup Language 

(SAML). Use the SAML (not the binary signature) in all subsequent services in that 

session.

■ If you are using a “Single Step” service, instead of login, then the Single Step service must 

contain the binary signature.

■ Once you have successfully tested all services using digital certificates, you should 

convert all your Application System IDs to strong authentication (Digital Certificates).
146

System ID

If certificates are used, the System ID is put in the AppSysID in the MeF Header for the first 

service in session only (usually login). AppSysID is put in the User Name Token in the Security 

Section of the Simple Object Access Protocol (SOAP) Header for all subsequent services in 

same session. The ID Element links the MeF Header and the Security Section and the SOAP 

Body for the initial service only. The ID is not needed in subsequent services in the same 

session.

Service Request Encoding

DO NOT USE base 64 encoding. All requests encoded in base 64 will be rejected. .NET WSE

Libraries .NET users should use Web Services Enhancements (WSE) 2.0 and 3.0. MeF 

supports MIME and MTOM. WSE 3.0 supports MTOM only.

Attachment Encoding

Each return is contained in its own zip file, and all return zip files must be placed into a container 

zip file. The container zip file is attached to the service request. If a SendSubmissions service 

contains more than one attachment, the service will be rejected. The attachment must be MIME 

or MTOM encoded.

Attachment Content

Type Whether using IFA or A2A, “attachment content type” should be set to application/octetstream, not application/zip.

2290 Schedule 1 Services

Even though the Schedule 1 services are listed as Transmitter services, only 2290 Transmitters 

have authorized access to them.

Clock Synchronization

Make sure your system clock is accurately set. Failure to do so may cause a synchronization 

failure between your system and MeF. A synchronization failure will result in denial of access 

until you synchronize your clock. The two-time standards are NIST and Military.

We recommend that you do not transmit between 1:59 a.m. and 6:00 a.m. when clocks are 

changed for Daylight Savings time in the fall.

URLs

A2A users are instructed to use 'la' ONLY, for Production, and ‘la.alt’ for ATS unless instructed 

to do so by MeF. Please note that use of LA1 or LA2 URLs is discouraged.
147

4.2 Transmitting through the Internet Filing Application 

(IFA)

4.2.1 Applying to Submit Returns through the Internet

This section describes registration and IRS e-file application process for Transmitters who wish 

to transmit MeF returns through the Internet.

Transmitters who plan to transmit the forms through the Internet must complete the IRS e-file 

application online. If your firm is not currently an Authorized IRS e-file Provider, a Principal or 

Responsible Official of your firm must register and complete the IRS e-file application. You will 

be required to identify an individual or individuals who are authorized to transmit returns for your 

firm through the Internet.

To register, go to the e-services page on IRS.gov and follow the online guidance.

Registration:

You must register to gain access to the e-Services products, including the IRS e-file application. 

Any Principals or Responsible Officials of the firm who are listed on the application and any 

individuals who have been delegated to transmit MeF returns through the Internet must register.

Application:

After registering, you will need to apply to become an Authorized IRS e-file Provider or you will 

need to revise your existing IRS e-file application.

You will also be required to delegate one or more individuals who are authorized to transmit 

MeF returns for your firm over the Internet

TABLE 4-1: TRANSMITTING THROUGH THE INTERNET FILING APPLICATION

Form you with to 

transmit Return From Type Box to check on application

1040 1040 – U.S. Individual Income Tax Return

1040-SR 1040 – U.S. Individual Income Tax Return

1040-SS or 1040-PR 1040 – U.S. Individual Income Tax Return

1040-NR 1040 – U.S. Individual Income Tax Return

1041 1041 – U.S. Income Tax Return for Estates & Trusts

1042 1042 - Annual Withholding Tax Returns for US Source Income of 

Foreign Persons

1065 1065 – U.S. Return of Partnership Income
148

Form you with to 

transmit Return From Type Box to check on application

1120 1120 – Corporate Income Tax Return (1120, 1120-F, 1120-H, 

1120-S)

1120-F 1120 – Corporate Income Tax Return (1120, 1120-F, 1120-H,

1120-S)

1120-S 1120 – Corporate Income Tax Return (1120, 1120-F, 1120-H, 

1120-S)

1120-POL 1120-POL – U.S. Income Tax Return for Certain Political 

Organizations

2290 2290 – Heavy Highway Vehicle Use Tax Return

2350 2350 – Application for Extension of Time to File U.S. Income Tax 

Return

4868 4868 - Application for Automatic Extension of Time to File U.S. 

Individual Income Tax Return

56 56 – Application for Extension to File 56, Notice Concerning 

Fiduciary Relationship

7004 7004 - Application for Extension to File

720 720 – Quarterly Federal Excise Tax Return

8849 8849 - Claim for Refund of Excise Taxes

9465 9465 – Installment Agreement Request

940 94x Annual – 94x Annual Employment Tax Returns

941, or 941-SS 94x Qtrly – 94x Quarterly Employment Tax Returns

941-X 941-X Adjusted Employer’s QUARTERLY Federal Tax Return or 

Claim for Refund

943-X 943-X Adjusted Employer’s Annual Federal Tax Return for 

Agricultural Employees or Claim for Refund

945-X 945-X Adjusted Annual Return of Withheld Federal Income Tax or 

Claim for Refund

943 94x Annual – 94x Annual Employment Tax Returns

944 94x Annual – 94x Annual Employment Tax Returns

945 94x Annual – 94x Annual Employment Tax Returns

94x 94xPINReg - 94x On-Line Signature PIN Registration
149

Form you with to 

transmit Return From Type Box to check on application

990 990 – Return of Organization Exempt from Income Tax (990, 

990- EZ, 990-N, 990-PF) and Application for Extension to File

990-EZ 990 – Return of Organization Exempt from Income Tax (990, 

990- EZ, 990-N, 990-PF) and Application for Extension to File

990-N 990 – Return of Organization Exempt from Income Tax (990, 

990- EZ, 990-N, 990-PF) and Application for Extension to File

990-PF 990 – Return of Organization Exempt from Income Tax (990, 

990- EZ, 990-N, 990-PF) and Application for Extension to File

8868 990 – Return of Organization Exempt from Income Tax (990, 

990- EZ, 990-N, 990-PF) and Application for Extension to File

990-T 990-T - Exempt Organization Business Income Tax Return

4720 4720 - Return of Certain Excise Taxes on Charities and Other 

Persons Under Chapters 41 and 42 of the IRC

5227 5227 - Split-Interest Trust Information Return

5330 5330 - Return of Excise Taxes Related to Employee Benefit Plans

8038-CP 8038-CP - Return for Credit Payments to Issuers of Qualified 

Bonds

Delegation:

The person identified to transmit over the Internet must be given this authority. This is done by 

accessing the IRS e-file application and updating the delegated user section with the MeF 

Internet Transmitter option checked. This must also be done for the Responsible Official if this 

person will be transmitting.

Once this role is added to their profile, the authorized delegated user can log into the existing 

IEP Portal and transmit returns through IFA for the organization.

To obtain additional information regarding process and IRS e-file application, go to e-Services

Online Tools for Tax Professionals.

4.2.2 Accessing and Logging into MeF IFA

You must be authorized to submit transmissions or retrieve acknowledgements through IFA. To 

access and log into MeF Internet Filing complete the following steps:

Step 1: Click the Tax Pros” tab in the upper right hand corner.
150

FIGURE 4-2: IRS.GOV

Step 2: Click the Modernized e-file link in the left-hand column under E-File Providers.

FIGURE 4-3: E-FILING RESOURCES

Step 3: Click the Modernized e-file (MeF) Internet Filing link under the Modernized e-File (MeF) 

forms.
151

FIGURE 4-4: MODERNIZED E-FILE (MEF) PROGRAM INFORMATION

Step 4: Click on the MeF Internet Filing link

FIGURE 4-5: MODERNIZED E-FILE (MEF) INTERNET FILING

Step 5a: Sign in with ID.me account
152

FIGURE 4-6: SIGN IN WITH ID.ME ACCOUNT

Step 5b: Enter ID.me credentials

FIGURE 4-7: ENTER ID.ME CREDENTIALS
153

Step 5c: Receive 2 factor authentication code

FIGURE 4-8: RECEIVE 2 FACTOR AUTHENTICATION CODE

Step 5d: Enter the 2 factor authentication code

FIGURE 4-9: ENTER 2 FACTOR AUTHENTICATION CODE
154

Step 6: Select the organization you will represent in this session. Each item on the page 

represents an organization for which you are authorized to perform work.

FIGURE 4-10: SELECT ORGANIZATION SCREEN

4.2.3 Submitting a Transmission File

After you select the organization you will represent in this session, the MeF Internet Filing Home 

Page displays. On this page, you can select to:

■ Transmit production and test files

■ Retrieve production and test acknowledgements

■ Retrieve production and test submission status records

■ Retrieve production and test 2290 Schedule 1s

■ View a list of participating states in the Fed/State program

■ All tax returns and/or extensions in a transmission file must either be production files or 

test files. To transmit production or test files complete the following steps:

Step 1: Select either Transmit Production File link or Transmit Test File link from the MeF 

Internet Filing Home Page
155

FIGURE 4-11: MEF INTERNET FILING

Step 2: Select the ETIN The organization for which you are transmitting may have multiple 

ETINs. Select the ETIN that applies to this transmission. The screen below will display when 

you select “Transmit a Production File.”
156

FIGURE 4-12: SELECT ETIN FOR PRODUCTION TRANSMISSION FILE PAGE

Step3: 

■ Find the file that you want to upload by clicking the Browse button and selecting the 

appropriate file or by typing in the file name.

■ Click the Submit button

Note: The transmission file is posted using HTTP SSL.
157

FIGURE 4-13: SUBMIT PRODUCTION MESSAGE FILE PAGE

Step 4: View Upload Status Screen Then Close Window

The system provides you with an upload status page that monitors the progress of the 

transmission. The window also displays server-side processing steps, which are updated and 

checked once the processing has been completed: File Upload, Virus Check, and Preliminary 

Validation.

Three checks are done during Preliminary Validation:

■ the ETIN selected matches the ETIN in the transmission header

■ the production/test type selected matches the production/test transmission type in the file

■ the number of submissions does not exceed the maximum allowed (which is 100)

Once the transmission has finished, the system prompts you to close the window. It is important 

to note that the browser that generates this pop-up window is locked, preventing you from 

navigating to other Web pages until the download is complete.
158

FIGURE 4-14: UPLOAD STATUS SCREEN

Step 5: Print or Save Transmission Receipt (GTX key)

If the file uploads successfully, IFA displays a Transmission Receipt (also known as a GTX Key) 

containing the Submission IDs for each return in the file. It is highly recommended that you print 

and retain a copy of this receipt page. This page just indicates that the IRS received the file.

You must wait for the Acknowledgement to determine if the return was accepted or rejected. 

The system completes validation of the file and then generates an Acknowledgement. The size 

and complexity of the file you submitted, as well as the load on the system, will determine how 

long it takes for the Acknowledgement to be generated. For information on retrieving your 

Acknowledgement, go to Section 6.1 of this publication.

Click the Home tab on the navigation bar or click Back to MeF Internet Filing Home to Return to 

the MeF Internet Filing Home page.
159

FIGURE 4-15: SUBMISSION RECEIPT PAGE

Step 6: Logging Out of MeF IFA

To logout of MeF IFA, click the Logout tab followed by the Logout button.

Click Home on the navigation bar or click Back to MeF Internet Filing Home to return to the MeF 

Internet Filing Home page
160

FIGURE 4-16: MEF INTERNET FILING APPLICATION LOGOUT PAGE

4.2.4 MeF IFA Error Conditions When Uploading a File

During the process of uploading a file, the transmitter may encounter an error. You may want to 

print the error page(s) encountered.

The MeF IFA Web pages for these error messages are shown in the following pages:

■ No ETIN Found

■ Virus Detected

File Upload Error Page:

■ File Upload Failed

■ File Error (Unable to Process XML)

■ ETIN Mismatch

■ Number of Submissions Exceeds Maximum

■ System Error - Error Not Identified

■ System Error – Error Identified

No ETIN Found
161

If the system does not find an associated ETIN for the status you selected, then the following 

error message displays. Check that you selected the appropriate link – you may have selected 

“Production” and your "Forms Transmission Status" is in "Test." You may go back to the MeF 

Internet Filing Home Page or terminate the session.

FIGURE 4-17: NO ETIN FOUND ERROR PAGE

Virus Detected

If a virus is detected in the file, the system deletes the file and displays an error screen, which 

will include the name of the virus. You may go back to the MeF Internet Filing Home Page or 

terminate the session. See Section 4.2.4 MeF IFA Error Conditions When Uploading a File for 

more information on virus detection.

Click the Home tab on the navigation bar or click Back to MeF Internet Filing Home to return to 

the MeF Internet Filing Home page.
162

FIGURE 4-18: VIRUS DETECTED PAGE

File Upload Error Pages

If an “X” is displayed during the file upload process, you will receive an error. If a “ “ is displayed 

then the upload was successful.

File Upload Failed

When the file upload can’t be completed, IFA rejects the file and automatically displays an error 

page indicating the type of problem encountered.

Click the Home tab on the navigation bar or click Back to MeF Internet Filing Home to return to 

the MeF Internet Filing Home page.
163

FIGURE 4-19: UPLOAD STATUS POP-UP – UNSUCCESSFUL FILE UPLOAD

File Error (Unable to Process XML)

If a successfully uploaded file contains malformed XML (for example a bracket may be missing, 

an element may be missing etc.), the system rejects the file and displays the following error 

page.

Click the Home tab on the navigation bar or click Back to MeF Internet Filing Home to return to 

the MeF Internet Filing Home page.

FIGURE 4-20: FILE ERROR PAGE – UNABLE TO PROCESS XML
164

ETIN Mismatch

If the user selected ETIN does not match the ETIN in the file, IFA rejects the file and displays 

the following error message. Check the value for the Selected ETIN and Transmission ETIN to 

see if there is a mismatch. In the example shown below, the Selected ETIN is 00780 but the 

Transmission ETIN is 00021 so the transmission was rejected.

Click the Home tab on the navigation bar or click Back to MeF Internet Filing Home to return to 

the MeF Internet Filing Home page.

FIGURE 4-21: TRANSMIT FILE ERROR PAGE – ETIN MISMATCH

Number of Submissions Exceeds Maximum

If the number of submissions within the file exceeds the configurable limit, which is currently set 

to 100, IFA responds with a SOAP fault indicating that the file exceeded the max number of 

submissions allowed by the system (100) as shown below.

A SOAP fault indicates an error. The user can rectify a SOAP fault when the SOAP fault is 

caused by a user action.

Click the Home tab on the navigation bar or click Back to MeF Internet Filing Home to return to 

the MeF Internet Filing Home page.
165

FIGURE 4-22: TRANSMIT FILE ERROR PAGE – NUMBER OF SUBMISSIONS EXCEEDS MAXIMUM

System Error – Error Not Identified

If the system encounters a problem and cannot transfer and store the file, the system displays 

the following error message and asks the transmitter to resubmit the transmission file.

Call the e-help Desk at 1-866-255-0654 (Monday through Friday 6:30 a.m. – 6:00 p.m. CST), if 

you continue to receive this message. You may want to print this page for reference.

Click the Home tab on the navigation bar or click Back to MeF Internet Filing Home to return to 

the MeF Internet Filing Home page.

FIGURE 4-23: ERROR NOT IDENTIFIED
166

System Error – Error Identified

The error page below displays errors that occurs when a file has been transmitted and the 

system is able to specify the error that occurred.

Click the Home tab on the navigation bar or click Back to MeF Internet Filing Home to return to 

the MeF Internet Filing Home page.

FIGURE 4-24: SYSTEM ERROR PAGE WITH ERROR SPECIFIED

4.2.5 Help Tab

Click the Help tab to access the MeF Internet Filing Help page. This page provides the phone 

numbers to call if you are experiencing problems. It also lists the names of all the MeF 

Publications.
167

FIGURE 4-25: HELP SCREEN FOR THE MEF INTERNET FILING APPLICATION 

4.2.6 Browsers and Operating Systems

The client-side browsers and operating systems that will be supported are listed in the following 

table.

TABLE 4-2: BROWSER AND OPERATING SYSTEMS 

Browser Windows 10

Microsoft Edge Supported

Firefox Supported

Google Chrome Supported
168

4.3 Detecting Viruses in MeF Transmissions

4.3.1 Through Internet Filing Application (IFA)

All files being transmitted through IFA will be scanned for viruses. In the event the system 

detects a virus in the transmission file, the following steps will be taken:

■ The transmission will be rejected and an error screen with the message “Virus Detected” 

will be displayed. The session will be terminated.

■ The Transmitter must remove the infected data and then call the help Desk at 1-866-255-

0654 (Monday through Friday 6:30 a.m. – 6:00 p.m. CST), when they are ready to 

retransmit.

Please refer to Section 4.2.4 MeF IFA Error Conditions When Uploading a File, which shows 

the error screen that will be displayed.

4.3.2 Through Application-to-Application (A2A)

All files being transmitted through A2A will be scanned for viruses. In the event the system 

detects a virus in the transmission file, the following steps will be taken:

■ The Transmission will reject, and an error response will be returned.

■ The Transmitter must remove the infected data and then retransmit the file.
169

5. Validating the Transmission and Return 

Data

This section explains how MeF will perform validations of the transmission and return data 

through Business Rules, schema validations, SOAP envelope validation and Transmission 

Header and Manifest validation.

5.1 Business Rules (Categories/Severity)

The following section describes the Business Rules used in MeF. To the extent possible, the 

MeF Business Rules have been standardized across all return types currently available in MeF. 

As additional tax returns migrate to the modernized architecture, the associated Business Rules 

for those returns will be rewritten to maintain the standardization across all return types.

Business rules for the MeF forms will be posted to IRS.gov. You can access these business 

rules by selecting the appropriate form type on IRS.gov at Modernized e-File (MeF) Schemas 

and Business Rules.

The following error information will be provided in your Business Rule acknowledgement file:

1. Rule Number - Each MeF Business Rule has a number that uniquely identifies the Business 

Rule within the MeF system. The rule number consists of a letter identifying the type of 

return document the rule applies (form, return, transmission, schema, schedule, payment), 

the form number that owns the rule, followed by the number of the rule within the form.

TABLE 5-1: IDENTIFYING BUSINESS RULES 

Identifier Rule Type

EMPL Employment Tax

FPYMT Payment

F Form

IND Individual

R Return

STATE State

S Schedule

T Transmission

X XML
170

2. Error Message - This element provides the description of the rule.

3. Error Category - All MeF Business Rules are divided into 12 error categories. The following 

eight categories validate the XML data:

■ Multiple Document – more than the required number of documents are included in the tax 

return. The maxOccurs attribute in the Return Data restricts the allowable number of the 

XML document within the tax return. In the cases where the number of documents is 

restricted by form and/or line, the number of times the XML document can occur will be 

restricted by a Business Rule and the maxOccurs in the ReturnData will be set to 

‘unbounded’ or a specified number.

Example: More than one Form 3468 can be attached to each 1120 and 8865. Since more than 

one 8865 can be attached to the tax return, more than one 3468 may exist in the tax return 

based on the type of facility that the credit is being claimed. Therefore, in the ReturnData1120, 

maxOccures = "unbounded" and a business rule for each form will exist to verify that the 3468 

credit is included.

■ Missing Document – a tax return document is required but was not included in the tax 

return.

■ Data Mismatch – the data in two fields do not match.

Example: The business rule F1120-258-01 will trigger if Form 1120 Item D does not equal Form 

1120, Schedule L, Line 15d. If Form 1120, Schedule L is present, Form 1120, Item D “Total 

Assets” must equal Form 1120, Schedule L, Line 15d.

■ Duplicate Condition – the tax return or the transmission file was previously received and 

accepted by the IRS.

■ Math Error – the result of a computation is incorrect.

■ Incorrect Data – the data breached a Business Rule even though the data is syntactically 

correct. The data values for elements must conform to the format specified and the data 

type. The data values for the elements must contain values allowed in the schema.

Example: If a return is submitted with the taxpayer's phone number showing all zero's, the 

business rule R0000-192 will trigger. R0000-192 - Phone Number provided in the return must 

not be all zeros.

■ Missing Data – data is not provided for a required field.

■ Database Validation Error – data provided does not match or is not present in the IRS 

database.

Example: The business rule R000-905-01 will trigger if the submission does not have an EFIN 

in accepted status. The business rules state the Electronic Filing Identification Number (EFIN) in 

the Return Header must be listed in the MeF database and in accepted status.
171

The following are the remaining three categories for all return types:

■ XML Error – the data violates Schema specification. The return and transmission 

documents must conform to the version of the XML schema they specify.

■ System Error – a return encounters a problem with the IRS systems that prevents the 

return from being processed electronically.

■ Unsupported – a submitted item(s) is sent to a location that does not accept it or an 

unusual condition is encountered in the data.

The following apply to extension Forms 2350, 4868, 7004 and 8868:

■ Not on Time – a document is received after the due date.

4. Severity - When a Business Rule is violated, one of the following severity levels will be 

issued:

■ Reject – the tax return is rejected; however, MeF will continue processing the tax return to 

completion or until 100 errors have occurred. You will need to send the tax return with the 

errors corrected.

■ Reject and Stop – this severity type will stop processing the return when reject is 

encountered.

■ Alert - This severity does not cause the return to reject. Information is being provided to 

the taxpayer about a condition in the return, but the return does not reject because of that 

condition.

5. Data Value - Data value causing the violation - when appropriate.

Business Rules for Consolidated Returns

■ Conformance with XML Schemas (format checks) will be performed at all levels of a 

consolidated return: top-level consolidation, parent return and all subsidiary returns. 

However, Business Rules are generally enforced only at the top-level consolidated return.

Example: Business Rule SN-F1120-014-02 states “If Schedule N (Form 1120), Line 4b, has a 

non-zero value, then Form 5471 must be attached.” If Form 5471 is attached to a Parent or 

Subsidiary return, the validation will not pass, and a reject with rule SN-F1120- 014-02 will be 

returned in the acknowledgement file.

■ The following business rules are exceptions to the general rule and are applied to all 

levels of a consolidated return. They include business rules R0000-061-01, SUTP-F1120-

001, SI-F1118- 001, SJ-F5471-001, SMF5471-001, SO-F5471-001, SA-F5713-001, SBF5713-001, SC-F5713-001, SM-F8858-001, SK1-F8865- 001, SO-F8865-001, SP- F8865-

001, F8975-002 and SA-F8975-002.
172

Validating the Transmission File

Once the transmission file is received from IFA or A2A, the MeF system must validate the 

transmission header before it validates the returns inside. Transmission validation consists of 

two parts:

■ SOAP envelope validation. SOAP envelope validation ensures transmission file format 

integrity and that the SOAP header, body, and MIME segments exist and are in the proper 

place. If the transmission file fails SOAP envelope validation, the entire transmission, 

including all returns, is rejected.

■ Transmission/MessageHeader and Manifest validation. The transmission/message header 

provides some summary information about the file, such as Transmission ID, Message ID, 

ETIN and timestamp.

Note: The time zone component of the timestamp element is a required data element in the 

Transmission Manifest. Where there is a timestamp element there must be a time zone 

component included.

The SOAP header and transmission manifest in the SOAP body are constructed correctly based 

on the A2A WSDL definition.

The manifest contains the submission count and SubmissionId of each submission in the 

transmission file. The Submission ID:

■ should not be a duplicate of another SubmissionId

■ should contain the Electronic Return Originator's EFIN

■ EFIN should be the same as the EFIN in the return header

■ YYYY in the SubmissionId must be the current Processing Year. Any submission sent to 

the IRS in 2021 must have “2021” in the “YYYY” value of the SubmissionId

Note: When a transmission is rejected, you will not receive an acknowledgement for individual 

submissions within the transmission. All submissions must be resubmitted.

MeF validates the transmission header against Business Rules. Below are samples of 

transmission validation Business Rules. The complete list of Business Rules made available 

with each schema version.

5.2 Transmission Validation Business Rules

The Tax Type includes all MeF forms 56, 720, 940, 941, 941-X, 941-SS, 943, 943-X, 944, 945, 

945-X, 990, 990-EZ, 990-N, 990-PF, 990-T,1040, 1040-SR, 1040-PR, 1040-SS, 1040-NR, 

1041, 1065, 1120, 1120-F, 1120-H,1120-POL, 1120-S, 2290, 2350, 4720, 4868, 5227, 

5330,7004, 8038-CP, 8849, 8868, 9465.
173

TABLE 5-2: VALIDATION RULES 

Rule

Number Rule Text

Error

Category Severity Tax Type

T0000-014 The Submission ID must be 

globally unique.

Incorrect Data Reject

And Stop

*See Note

You can access the complete list of validation rules for the transmission header and manifest 

with each form family schemas.

If the transmission file (SOAP envelope, header and manifest) passes the validation check, the 

transmission has been accepted and the system begins validating the returns contained in the 

transmission.

5.3 Validating Tax Return

Once the transmission file passes validation, the MeF system validates the submissions 

contained in the file. Submission validation consists of two parts: schema validation and 

Business Rule validation.

5.3.1 Schema Validation

IRS recommends each return be run against a validating parser prior to being submitted. This 

pre- validation is intended to identify the majority of potential error conditions and minimize the 

chance of receiving errors. A parser compares the XML document to the defined elements and 

attributes of the Schemas to ensure a well- formed document is transmitted. Schemas provide 

the basic definition for elements –field length, data type, allowable values, etc. Data integrity 

depends on each data element complying with the data format specifications. If the tax 

preparation software uses the IRS- defined XML Schemas to create the XML tax return, there 

should be no data format errors in the return. The MeF system verifies this by validating each 

return in the transmission file against the Schemas.

Note: When an error is found during schema validation, processing stops once schema 

validation completes. No Business Rules will be applied to the submission, and if the error is 

found in the manifest, the submission (xml archive) will not be schema validated either.

Below are samples of schema validation Business Rules. The complete list of Business Rules is 

found on each form’s page.

Note: It is important that you run your transmission file through a validating parser to find any 

errors before transmitting.

You can access the Schema Validation Business Rules on each form family's Modernized eFile (MeF) Schemas and Business Rules page. 
174

Note: The Tax Type includes all MeF Forms 56, 720, 940, 941, 941-X, 941-SS, 943, 943-X, 

944, 945, 945-X, 990, 990-EZ, 990-N, 990-PF, 990-T, 1040, 1040-PR, 1040-SS, 1040-NR, 

1041, 1065, 1120, 1120-F, 1120-H, 1120-POL, 1120-S, 2290, 2350, 4720, 4868, 5227, 5330, 

7004, 8038-CP, 8849, 8868, 9465.

TABLE 5-3: SCHEMA VALIDATION RULES 

Rule 

Number Rule Text

Error 

Category Severity Tax Type

X0000- 005 The XML data has failed

schema validation.

XML Error Reject And 

Stop

See Note above

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.

Incorrect 

Data

Reject And 

Stop

See Note above

X0000- 029 A binary attachment

submitted in the PDF format 

must begin with the file 

header “%PDF-.”

Incorrect 

Data

Reject And 

Stop

All MeF Forms 

except 990-N, 

2350, 4868,

9465

X0000- 030 The size and CRC32 

checksum value must be

provided for the submission

XML file (i.e. xml data file that

starts with “xml/” or “/xml/”).

Incorrect 

Data

Reject And 

Stop

See Note above

5.3.2 Business Rule Validation

The MeF system uses a Business Rule engine to validate returns against the rules. When a rule 

with severity “reject and stop” or “reject” is violated, an error is generated. Errors result in a 

rejected return. As submissions are validated, the acknowledgements are made available to the 

transmitter for retrieval.

When a rule with severity “reject and stop” is violated, processing is stopped so there may be 

additional errors in the file that have not been identified. The return acknowledgement contains 

an element called “CompletedValidation.” If a rule with severity “reject and stop” is violated, then 

the value in this field of the acknowledgement file will be “No”. Business Rules can be found in 

each schema package.

Note: Rules that begin with STATE are rules that support the Fed/State submission.
175

TABLE 5-4: RETURN VALIDATION BUSINESS RULES 

Rule 

Number Rule Text

Error 

Category Severity Tax Type

R0000-075-02 ‘RoutingTransitNum’ 

(RTN) must conform to 

the banking industry 

RTN algorithm.

Incorrect

Data

Reject 56, 720, 940, 941, 

941-X, 941-SS, 943,

943-X, 944, 945, 945-

X, 990-PF, 990-T,

1040, 1040-PR, 1040-

SS, 1040-NR,

1041,1065, 1120,

1120-POL, 1120-

F,1120-H,1120-S,

2290, 2350, 4720, 

4868, 5227, 5330,

7004, 8038-CP, 8868,

9465

R0000-904-03 Software ID in the 

Return Header must 

have passed testing for 

the form family and 

‘TaxYr’.

Database 

Validation 

Error

Reject And 

Stop

56, 720, 940, 941, 

941-X, 941-SS, 943,

943-X, 944, 945, 945-

X, 990-PF, 990-T,

1040, 1040-PR, 1040-

SS, 1040-NR,

1041,1065, 1120,

1120-POL, 1120-

F,1120-H,1120-S,

2290, 2350, 4720, 

4868, 5227, 5330,

7004, 8038-CP, 8868,

9465

STATE-007 The IRS Submission ID 

referenced in the State

Submission must be

that of an IRS Return.

Incorrect

Data

Reject 990, 990-EZ, 990-PF, 

1040, 1040-SS, 1040-

PR,1040-NR, 1041,

1065,1120, 1120-F,

1120-H,1120-S
176

5.3.3 Checksum and Data Values Returned in the Acknowledgement

File

When a zip archive tool compresses files and directories into a zip file, it computes a checksum 

for each zip entry and includes it in the zip file. It is important to note that the checksum of a file 

zip entry is the checksum of the file before it is compressed. The IRS will use the 32-bit Cyclic 

Redundancy Code (CRC32) checksum algorithm, as supported by WinZip, PKZIP, PKWare3.0 

and GZIP.

This example illustrates where the CRC32 value can be found in the zip archive file. The zip 

archive tool compresses the following files and directories into a sample1.zip file using WinZip:

■ /manifest/

■ manifest.xml

■ /xml/

■ 1120-S.xml

■ /attachment/

■ 8453 Signature Document .pdf

■ CertifiedHistoricStructuresSch.pdf

The CRC32 values for the 1120-S.xml file can be found: 

■ WinZip Classic — File — Properties — Details
177

FIGURE 5-1: CRC VALUE IN THE ZIP ARCHIVE FILE 

The value “0x7ac78fd1” is a hexadecimal number of 32 bits long (the corresponding decimal 

integer is 2059898833).

The MeF system will only compute the checksum in the XML submission archive file. The 

checksums of the other zip entries such as the manifest.xml file and PDF binary attachments 

will not be computed and reported.

■ The MeF system will retrieve the CRC32 checksum value of the submission XML file zip 

entry and return it in the acknowledgement file as the <EmbeddedCRC32>.

■ The MeF system will compute the CRC32 checksum value of the submission XML file to 

verify that the computed value is the same as the one embedded in the zip file.

The taxpayer compares the element with the element to ensure that the file the IRS received is 

the same size as the file the taxpayer sent. If there are any discrepancies, the taxpayer needs to 

contact the transmitter to see if the file was changed before transmission.
178

5.4 Status Record for Federal Returns

While the federal return is being processed, the transmitter can request the status of the 

submission. In A2A, the Status Record is retrieved by service requests Get New Submission 

Status, Get Submission Status or Get Submissions Status. In IFA, the Status Record is 

retrieved by selecting the Retrieve (Production or Test) Submission Status Records option.

Below are the values and their descriptions included in the Status Record for federal returns. 

See Section 3.4.2 Status Record for State Returns for additional information.

TABLE 5-5: STATUS NAME AND DESCRPTION 

Status Name Description

ACKNOWLEDGED The MeF system has created an acknowledgement for the federal 

submission.

ACKNOWLEDGEMENT 

RETRIEVED

The acknowledgement for the federal submission has been 

retrieved by the transmitter.

RECEIVED The MeF System has received the federal submission.

Example of the statuses provided for a federal return:

FIGURE 5-2: SUBMISSION STATUS 

The status record is not proof a return was accepted or rejected. The status record above

only indicates a submission was received and an acknowledgement was generated and 

retrieved. The following statement has been added to the Status Record:

■ This status record provides information about what step in the process the return has

completed. It is not proof that the return was Accepted or Rejected. You must retrieve the 

Acknowledgement File and keep with the return records to prove the return was “Accepted 

or Rejected.”
179

5.5 Acknowledgement Schema

The acknowledgement schema is shared among all MeF forms and extensions; however, 

certain elements are form-specific and will not be generated in every instance. The table below 

explains some of the elements in the acknowledgement and the MeF forms to which they apply:

TABLE 5-6: SAMPLE OF ELEMENTS AND EXPLANATIONS

Element Name Form Explanation

AcceptanceStatus All The value returned for all business returns, business 

extensions and Form 4868 is “Accepted” or 

“Rejected.”

The value returned for Form 1040 family is 

“Accepted,” “Rejected” or “Exception” The 

“Exception” status indicates the return has:

■ rejected previously with either Business Rule 

SEIC-F1040- 501- 02 and/or R0000-504-02 

invalid data based on these Business Rules in 

the subsequent submission rejected previously 

with Business Rules the ImperfectReturnInd 

checked on the subsequent submission IRS 

will continue to process this return, and a math 

error notice will be sent to the taxpayer 

advising of any changes made as a result of 

this exception processing. These returns will be 

processed in 4 to 6 weeks from the date of 

acceptance.

DO NOT RESUBMIT THE TAX RETURN or FILE 

ON PAPER

For all MeF returns, the value of “Accepted” 

indicates the return is accepted as a filed tax return 

and will be processed. This does not mean the 

return will pass all validity checks or post to IRS 

Master File without delays.

TIN/Temp ID All “TIN” = Taxpayer Identification Number. TIN

represents both “SSN” (Social Security Number) and 

“EIN” (Employer Identification Number)

“Temp ID”= Alphanumeric element. The Temp ID is

used by some states.
180

Element Name Form Explanation

ReservedIPAddressCd Form 1040 The value “R” is returned when a reserved IP 

address is present in the return. The Transmitter 

should take steps to understand why a reserved IP 

address was captured and what can be done to 

prevent this in the future.

DateOfBirthValidityCd Form 1040 

and 4868

The date of birth validity code is only returned when

the PIN Type code = Self-Select Practitioner. The 

values are:

■ 0” = Date of Birth Validation Not Required “1” =

All Dates of Birth Valid “2” = Primary Date of 

Birth Mismatch “3” = Spouse Date of Birth 

Mismatch “4” = Both Dates of Birth Mismatch

PINPresenceCd Form 1040 The PIN presence code is returned for accepted or 

exception returns. The values are:

■ “Practitioner” “Self-Select Practitioner” “SelfSelect On-line”

ITINMismatchCd Form 1040 The value “M” is returned if the primary taxpayer has 

an Individual Taxpayer Identification Number (ITIN) 

and there is a valid SSN on a Form W-2.

CompletedValidation All The completed validation codes returned are: 

■ “Yes” if the validation completed successfully 

“No” if the validation failed with a Reject-Stop 

error.

To provide taxpayers with the assurance that the return the IRS received is the same return as 

the one the taxpayer believes was sent to IRS, the MeF system will report certain form entries in 

the acknowledgement:

■ taxable income, total tax, net income (loss), balance, expected refund or balance due. 

This data will only be returned on the acknowledgement of the applicable form type. The 

taxpayer will need to check the data in the acknowledgement file against what they think 

was sent to the IRS to ensure that the file the IRS received is correct.
181

TABLE 5-7: SAMPLE OF ELEMENTS AND EXPLANATIONS 

Element Name Form Explanation

TaxableIncomeAmt 1041, 1120, 

1120-F

The taxable income from Forms 1041, 1120 and

1120-F will be returned.

1120-S The data from Form 1120-S, Line 6 

(TotalIncomeOrLossAmt) will be returned as taxable 

income for Form 1120-S.

TotalTaxAmt 1041, 1120, 

1120-F

The total tax from Forms 1120, 1120-F and 1041 will 

be returned.

1120-S The data from Form 1120-S, Line 22c will be 

returned as total tax for Form 1120-S.

NetIncomeLossAmt 1065 The data from the NetIncomeLossAmt field of the 

AnalysisOfNetIncome LossType will be returned for 

Form 1065.

RefundAmt Or 

AmountOwedAmt

1040 If the return contains an expected refund, the 

RefundAmt element and amount will be returned. If 

the return contains a balance due, then the 

AmountOwedAmt element and amount will be 

returned. If the return has zero or no entry for these 

fields, then neither element is included.

Note: The amount returned as the “expected refund” 

does not mean this is the refund amount IRS is 

issuing to the taxpayer. The return will go through 

further processing after the acknowledgment is 

issued and the refund may be adjusted. The 

taxpayer will be notified if the refund has been 

adjusted.

The return acknowledgement will include the submission ID, return TIN (Taxpayer Identification 

Number), return type (since a transmission can include a combination of any of the MeF return 

types), and the acceptance status (see table on previous page). If the return is rejected, it will 

include the first 100 errors that were found. Each error generated contains the following 

information:

■ DocumentId – identifies in which form/schedule within the return the error occurs

■ Path - (Xpath) to the data element causing the violation, when available • Error Category -

Errors are grouped into a small number of categories

■ Error Message - Rule text or XML validator message

■ Rule Number - Each rule is identified by a unique rule number
182

■ Severity - 'Reject And Stop' or 'Reject'

■ Data value - Data value causing the violation - when appropriate MeF will generate 

“Alerts” when there is an issue that needs to be brought to the attention of the taxpayer 

Alerts will be included in the acknowledgement file of accepted returns or rejected returns

5.6 Generating Acknowledgement Files

Once the transmission is received, the MeF system responds within seven minutes with a 

receipt for the submissions contained in the transmission or an error explaining what was wrong 

with the transmission. For receipted messages (no transmission error), acknowledgements for 

the submissions will be returned within 24 hours. However, in previous filing seasons many 

acknowledgements were returned within 7-12 minutes.

Acknowledgement turnaround times are dependent on the size of the submission, the number 

of schedules and the forms attached to the return and loaded on the system. During peak 

periods, acknowledgements may take two hours or more. The transmission response indicates 

the transmission errors that were found during validation.

The transmission acknowledgement will include:

■ transmission ID

■ timestamp

■ transmission status: “A” for Accepted or “R” for Rejected

■ errors (if applicable)

■ GTX Key

If the transmission is rejected, there will only be a transmission acknowledgement. If the 

transmission is accepted, the MeF system continues to validate the returns within the file. One 

acknowledgement is generated for each return in the file.

Refer to the items in the Acknowledgement Schema (in the efileAttachments.xsd file), for all 

items that can be included in the return acknowledgement.
183

6. Retrieval Methods for MeF

This section describes:

■ What Transmitters and state agencies retrieve

■ How they retrieve messages from the IRS

■ How MeF generates acknowledgements for messages (transmissions) and returns 

(submissions) transmitted to the IRS

■ How to retrieve acknowledgements through IFA and A2A

Transmitters can retrieve Acknowledgements and Status Records. States can retrieve 

Submissions and Acknowledgement Notifications.

■ The Acknowledgement includes the Acceptance Status, “Accepted” or “Rejected,” of a 

return or extension. An Acknowledgement with “Accepted” is the proof that a federal 

return/extension has been accepted for processing by IRS. Form 1040 has an additional 

acceptance status of “Exception.” See Section 5.5 Acknowledgement Schema for more 

information on “Exception” status.

■ The Status Record provides the status of the submission. The value “ACKNOWLEDGED” 

is not proof the return was accepted. It means an acknowledgement was generated but 

does not prove the return was accepted or rejected.

■ If the message rejects, the system stops validating the submissions and generates a reject 

acknowledgement. If the message is accepted, MeF continues validating the submissions 

and generates an acknowledgement for each submission.

■ If a submission is transmitted through IFA, the subsequent acknowledgement generated 

will only be available through IFA. If a submission is transmitted through A2A, the 

subsequent acknowledgement generated will only be available through A2A.

■ The Acknowledgement Notification is generated for the State when the transmitter has 

retrieved the state acknowledgement. It includes the SubmissionId of the 

acknowledgement retrieved by the transmitter and the date and time (timestamp) the 

acknowledgement was retrieved by the transmitter. IRS does not create an 

acknowledgement notification when a federal return acknowledgement is retrieved or 

when a State submission has been denied.

6.1 Retrieving the Acknowledgement through Internet 

Filing Application (IFA)

The following section describes the procedure for retrieving an acknowledgement through the 

Internet Filing Application (IFA).

As submissions are validated, the acknowledgements are made available to the transmitter for 

retrieval. When the transmitter requests New Acknowledgements, he/she indicates how many 
184

acknowledgements he/she wants to download (up to the maximum of 100). The system will 

make available to the transmitter as many new (not previously retrieved) acknowledgements as 

are available, up to the count he/she requested. If there are additional new acknowledgements 

available, the screen will provide the following statement:

■ “There are additional acknowledgements available for retrieval.”

You do not have to pick up acknowledgement files before transmitting. However, you will need 

to pick up your acknowledgement as soon as possible to provide the taxpayer with their 

acknowledgement. MeF stores the acknowledgement file for one year from the date the 

acknowledgement was first created. You may re-retrieve an acknowledgement by following the 

steps in Section 6.1.1. They cannot be retrieved after one year.

6.1.1 Retrieving an Acknowledgement File

Refer to Section 4.2.2 for Accessing and Logging into MeF IFA.

Acknowledgement Records for both Accepted and Rejected MeF Returns may contain Alerts. 

Alerts contain information informing the customer that there may be a delay in the processing of 

the tax return or that the tax return meets criteria that may reject in future Processing Years. A 

software developer/transmitter may choose to relay Alert information to EROs, Preparers and 

taxpayers at their own discretion.

After the transmitter, has logged in and selected the organization they will represent in this 

session, the MeF Internet Filing Home Page is displayed horizontally.

The transmitter may then retrieve a production or test acknowledgements file by selecting the 

corresponding link. Retrieving submission acknowledgements involves the following steps:

Step 1: Request Retrieval of the Acknowledgements

Step 2: Select the ETIN Associated with the Acknowledgements

Step 3: Select the Type of Acknowledgements for Download

Step 4: Download the Acknowledgement(s)

The MeF IFA Web pages supporting these steps are shown in the following pages.

In addition, the Download Popups seen while downloading acknowledgements are also 

included after Step 4.

Step 1: Request Retrieval of the Acknowledgements

Select the “Retrieve Production Acknowledgements” or “Retrieve Test 

Acknowledgements” file link/navigation tab, as appropriate.
185

FIGURE 6-1: MEF INTERNET FILING HOME PAGE 

Step 2: Select the ETIN Associated with the Acknowledgements

The Select ETIN for Production Acknowledgements page displays the ETINs authorized 

for the transmitter’s use, in sorted order.

Figure 6-2: Select ETIN for Production Acknowledgements File Page 
186

Step 3: Select the Type of Acknowledgements for Download

The Retrieve Submission Acknowledgements screen allows the transmitter to retrieve 

either specific previously downloaded acknowledgements or all new acknowledgements 

(that is, not previously downloaded). The maximum number of acknowledgements you can 

retrieve at one time is 100. Select one of the following:

■ Retrieve new acknowledgements radio button (selected by default). Normally the 

transmitter sends one return at a time through IFA and wants to retrieve the 

acknowledgement for that return. The default values “ALL” can be used to retrieve the 

return. The user can limit the acknowledgements to types of returns (corporate, 

partnership, etc.) or agency type (Federal or State) by selecting the appropriate values 

from the respective drop-down boxes. The user can also select the number of new 

Acknowledgements to retrieve, up to the maximum of 100.

■ Retrieve previously downloaded acknowledgements based on Submission ID(s) radio 

button. Enter the Submission ID(s) into the text box labeled “Enter Submission ID(s).” 

Each Submission ID should be separated by a comma, followed by a space. The 

Submission IDs are listed in the Transmission Receipt you received after your message 

successfully transmitted.

■ After selecting one of the radio buttons above, click the Submit button.

FIGURE 6-3: RETRIEVE SUBMISSION ACKNOWLEDGMENT
187

Step 4: Download the Acknowledgements

The Download Acknowledgements screen displays the Submission IDs for acknowledgements 

for the associated ETIN.

Acknowledgements that can be included in the zip file are marked “Yes” in the Include in File 

column. Click the Download button to retrieve the acknowledgements.

Acknowledgements that will not be included in the zip file are marked “No” in the Include in File 

column. The reason for not including the acknowledgement is supplied in the Notes column. 

Figure 6-4 below displays the results when “Retrieve New Acknowledgements” is selected.

FIGURE 6-4: DOWNLOAD NEW PRODUCTION ACKNOWLEDGEMENTS PAGE 

Figure 6-5 below displays the results when “Retrieve previously downloaded acknowledgements 

based on Submission ID(s)” is selected. The “Notes” column explains why the 

acknowledgements are not available to be downloaded.
188

FIGURE 6-5: DOWNLOAD SPECIFIC PRODUCTION ACKNOWLEDGEMENTS PAGE 

Download Popups

During the download process, the following screens will display; screens will vary based on the 

configuration and version of the transmitter’s operating system and browser. The following 

screens are from Internet Explorer 8.0 running on Windows 2000

FIGURE 6-6: INTERNET EXPLORER RUNNING ON WINDOWS 2000
189

6.1.2 MeF Error Messages When Retrieving Acknowledgments

The following error messages may occur when attempting to retrieve acknowledgements:

■ No ETIN found

■ Number of Acknowledgements Requested Exceeds Maximum

■ Input Error (Number of Acknowledgements)

■ Input Error (Submission ID List)

■ Acknowledgements Not Found Error

■ Not Processed by IFA Error

■ System Error (Retrieve) – Error Not Identified

■ System Error (Retrieve) – Error Identified

The MeF IFA web pages for these error messages are shown in the following pages.

No ETIN Found

If the system does not find any associated ETINs for the user ID and customer ID, then the 

following error message displays. Check to ensure that you selected the appropriate link – you 

may have selected “Production” and your "Forms Transmission Status" is in "Test." You may go 

back to the MeF Internet Filing Home Page or terminate the session.

Click the Home tab on the navigation bar or click Back to MeF Internet Filing Home to return to 

the MeF Internet Filing Home page.

FIGURE 6-7: NO ETIN FOUND ERROR PAGE
190

Number of Acknowledgements Requested Exceeds Maximum

The error page below displays when the transmitter attempts to retrieve more 

acknowledgements than the maximum allowed, which is currently 100.

Click the Home tab on the navigation bar or click Back to MeF Internet Filing Home to return to 

the MeF Internet Filing Home page.

FIGURE 6-8: NUMBER OF ACKNOWLEDGEMENTS EXCEEDS MAXIMUM ERROR PAGE 

Input Error (Number of Acknowledgements)

This error page displays when the number of acknowledgements, submission status records or 

2290 Schedule 1s entered to retrieve new acknowledgements is not in the correct numeric 

format.

Click the Home tab on the navigation bar or click Back to MeF Internet Filing Home to return to 

the MeF Internet Filing Home page.
191

Figure 6-9: Input Error (Number of Acknowledgements) 

Input Error (Submission ID List)

This error page displays when the Submission ID list entered to retrieve specific 

acknowledgements is not in the correct format.

Click the Home tab on the navigation bar or click Back to MeF Internet Filing Home to return to 

the MeF Internet Filing Home page.
192

FIIGURE 6-10: INPUT ERROR (SUBMISSION ID LIST) 

Acknowledgements Not Found Error

This error page displays under any of the following circumstances:

■ No acknowledgements are found, and the user has selected “New Acknowledgements” or 

has requested one or more acknowledgement(s) by entering a Submission ID.

■ The return did not come in through Internet Filing Application (IFA).

■ The system has not completed processing the submission and an acknowledgement is not 

available yet

Note: This last circumstance is a common reason that the user will see this screen. It is not an 

error. The user needs to wait longer to allow the system to complete processing and try to 

retrieve the acknowledgement again.

Click the Home tab on the navigation bar or click Back to MeF Internet Filing Home to return 

Filing Home page.
193

FIGURE 6-11: RETRIEVE ACKNOWLEDGMENT ERROR PAGE – ACKNOWLEDGEMENTS NOT

FOUND

Not Processed by IFA Error

This error page displays when the user has requested an acknowledgement that was not 

processed by IFA Click the Home tab on the navigation bar or click Back to MeF Internet Filing 

Home to return to the MeF Internet Filing Home page.

FIGURE 6-12: RETRIEVE ACKNOWLEDGEMENT ERROR PAGE – ACKNOWLEDGEMENTS NOT 

PROCESSED BY INTERNET FILING
194

System Error Retrieve – Error Not Identified

This error page displays when a system error has occurred while trying to retrieve an 

acknowledgement. Call the e-help Desk at 1-866-255-0654 (Monday through Friday 6:30 a.m. –

6:00 p.m. CST), if you continue to receive this message.

Click the Home tab on the navigation bar or click Back to MeF Internet Filing Home to return to 

the MeF Internet Filing Home page.

FIGURE 6-13: ERROR PAGE – SYSTEM ERROR PAGE – BACK-END ERROR

System Error (Retrieve) Error Identified

This error page displays for errors occurring when retrieving acknowledgements and the system 

was able to specify the error that occurred.

Click the Home tab on the navigation bar or click Back to MeF Internet Filing Home to return to 

the MeF Internet Filing Home page.
195

FIGURE 6-14: SYSTEM ERROR PAGE WITH ERROR IDENTIFIED 

6.2 Viewing a List of Participating States in the Fed/State 

Program

Refer to Section 4.2.2 for Accessing and Logging into MeF IFA.

After the transmitter, has logged in and selected the organization they will represent in this 

session, the MeF Internet Filing Home Page is displayed. A transmitter then performs the 

following steps to view a list of participating states in the Fed/State program:

Step 1: Select List Participating States under Other Services.

Step 2: Select an ETIN to associate with the Production list of Participating States.

The list of participating states will then display; an example is provided after Step 2. 

Step 1: Select List Participating States under Other Services.

Click the List of Participating States link at the bottom of the page.
196

FIGURE 6-15: SELECT LIST PARTICIPATING STATES 

Step 2: Select an ETIN to associate with the Production list of Participating States.

Click the radio button of the ETIN to be associated with the Production List of Participating 

States. 

Then click Continue.

FIGURE 6-16: SELECT ETIN FOR LISTS OF PARTICIPATING STATES 
197

After the ETIN is selected, the list of participating states in the Fed/State program displays:

FIGURE 6-17: LIST PARTICIPATING STATES PAGE 

6.3 Retrieving Production Federal and/or State Submission 

Status Records

Refer to Section 4.2.2 for Accessing and Logging into MeF IFA.

After the transmitter, has logged in and selected the organization they will represent in this 

session, the MeF Internet Filing Home Page is displayed. A transmitter then performs the 

following steps to retrieve Production/Test submission status records:

Step 1: Select an option to retrieve either Production or Test submission status 

records

Step 2: Select an ETIN to associate with the Production/Test submission status 

records

Step 3: Submit a request to retrieve the Production/Test submission status 

records

Step 4: Download new Production submission status records

Step 5: Download specific Production submission status records based on 

Submission ID

Step 1: Select an Option to Retrieve Either Production or Test Submission Status Records.
198

Click either the Retrieve Production Submission Status Records or Retrieve Test Submission 

Status Records at the bottom of the page.

FIGURE 6-18: SELECT AN OPTION TO RETRIEVE EITHER PRODUCTION OR TEST SUBMISSION 

STATUS RECORDS 

Step 2: Select an ETIN to Associate with the Production/Test Submission Status Records

After selecting the Retrieve Production (or Test) Submission Status Record link, the 

Select ETIN for Production (or Test) Submission Status Records page displays.

This page shows all unique ETINs authorized for the transmitter’s use, sorted in order 

horizontally.

Click the radio button of the ETIN to be associated with the Production (or Test) list of 

participating states. 

Click the Continue button.
199

FIGURE 6-19: SELECT ETIN FOR PRODUCTION SUBMISSION STATUS RECORDS PAGE

Step 3: Submit a Request to Retrieve the Production/Test Submission Status Records the 

Retrieve Production (or Test) Submission Status Records page allows the transmitter to retrieve 

either specific previously downloaded submission status records, or all new submission status 

records (that is, not previously downloaded).

To retrieve new submission status records:

■ Click the “Retrieve new submission status records” radio button (set as default).

■ Enter a number between 1 and 100 (the current maximum) in the “Enter Number of 

Submission Status Records” text box, to specify the number of submission status records 

to retrieve at one time.

Note: The maximum number of submission status records a transmitter can submit for retrieval 

is configurable.

If the transmitter doesn’t specify a number, then the default maximum number 100 will be used. 

To retrieve previously downloaded submission status records based on Submission ID(s):

■ Click the “Retrieve previously downloaded submission status records based on 

Submission ID(s)” radio button

■ Enter the Submission ID(s) to be retrieved in the Enter Submission ID(s) text box.

Note: Each Submission ID should be separated by a comma, followed by a space. Submission 

IDs are listed on Submission Receipts, reporting the successful transmission of a message.

Click the Submit button
200

FIGURE 6-20: RETRIEVE PRODUCTION SUBMISSION STATUS RECORDS PAGE 

Step 4: Download New Production/Test Submission Status Records If the transmitter elects to 

retrieve a new submission status record on the Retrieve Production (or Test) Submission Status 

Records page (see Figure 6-21).

The Download New Production Submission Status Records page displays, showing any new 

status records found. Click the Download button for a ZIP file containing the submission status 

records shown in the table.

Important! Since these records will no longer be marked new, you should either download the 

records before leaving this page or print this page for future reference. To view any additional 

status records, you don’t download now, you will have to request the records by Submission ID.

If you see the message “There are additional new submission status records available for 

retrieval.” click the “Get More” button to return to the Select ETIN for Production Submission 

Status Records page.
201

FIGURE 6-21: DOWNLOAD NEW PRODUCTION/TEST SUBMISSION STATUS RECORDS PAGE 

Step 5: Download Specific Production/Test Status Records based on Submission ID If the 

transmitter elects to retrieve previously downloaded submission status records (based on 

SubmissionID) on the Retrieve Production (or Test) Submission Status Records page; The 

Download Specific Production (or Test) Submission Status Records page displays the 

previously downloaded status records.

Click the Download button for a ZIP file containing the submission status records shown in the 

table.

Click the Home tab on the navigation bar or the Back to MeF Internet Filing Home link to return 

to the MeF Internet Filing Home page.
202

FIGURE 6-22: DOWNLOAD SPECIFIC PRODUCTION/TEST SUBMISSION STATUS RECORDS PAGE 

6.4 Retrieving Form 2290 Schedule 1s

Refer to Section 4.2.2 for Accessing and Logging into MeF IFA.

After the Transmitter, has logged in and selected the organization they will represent in this 

session, the MeF Internet Filing Home Page is displayed. A Transmitter then performs the 

following steps to retrieve Production (or Test) Form 2290 Schedule 1s:

Step 1: Request Retrieval of the Form 2290 Schedule 1s

Step 2: Select the ETIN associated with the Form 2290 Schedule 1s

Step 3: Select the Type of Form 2290 Schedule 1s to Retrieve

Step 4: Download new Form 2290 Schedule 1s

Step 5: Download Specific Form 2290 Schedule 1s based on Submission ID

The MeF IFA web pages supporting these activities are shown in the following pages.

Step 1: Request Retrieval of the Form 2290 Schedule 1s.

Click on either the Retrieve Production 2290 Schedule 1s link or the Retrieve Test 2290 

Schedule 1s link at the bottom of the page.
203

FIGURE 6-23: RETRIEVE PRODUCTION OR TEST FORM 2290 SCHEDULE 1S

Step 2: Select the ETIN associated with the Form 2290 Schedule 1s

After selecting the Retrieve Production (or Test) 2290 Schedule 1s link. The Select ETIN for 

Production 2290 Schedule 1s page displays. This page shows all ETINs (unique) authorized for 

the transmitter’s use, in order sorted horizontally.

Click the radio button of the ETIN to be associated with the Production list of participating 

states. 

Click the Continue button.
204

FIGURE 6-24: SELECT ETIN FOR PRODUCTION 2290 SCHEDULE 1S

Step 3: Select the Type of Form 2290 1s to Retrieve

The Retrieve (or Test) Production 2290 Schedule 1s page allows the transmitter to retrieve 

either specific previously downloaded 2290 Schedule 1s, or new 2290 Schedule 1s (that is, not 

previously downloaded).

To retrieve new 2290 Schedule 1s:

■ Click the Retrieve new 2290 Schedule 1s radio button (selected by default).

■ Enter a number between 1 and the configurable maximum, currently 100, in the “Enter 

Number of 2290 Schedule 1s” text box, to retrieve specify the number of 2290 Schedule 

1s to retrieve at one time.

Note: If the Transmitter doesn’t specify a number, the default maximum number, currently 100 

will be used.

Click the Submit button
205

FIGURE 6-25: RETRIEVE PRODUCTION 2290 SCHEDULE 1S PAGE

Step 4: Download New Form 2290 Schedule 1s

If the transmitter elects to retrieve new Form 2290 Schedule 1s on the Retrieve Production 2290 

Schedule 1s page, the Download New Production 2290 Schedule 1s page displays, showing a 

new Form 2290 Schedules found.

Click the Download button for a ZIP file containing the Form 2290 Schedule 1s shown in the 

table.

Important! Since these records will no longer be marked new, you should either download the 

records before leaving this page or print this page for future reference. To view any additional 

status records, you don’t download now, you will have to request the records by Submission ID. 

If you see the message “There are additional new 2290 Schedule 1s available for retrieval.” 

click the Get More button to return to the Select ETIN for Production 2290 Schedule 1s page 

(Figure 6-26) to begin the process for downloading these additional records.

Click either the Home tab on the navigation bar or the Back to MeF Internet Filing Home link to 

return to the MeF Internet Filing Home page.
206

FIGURE 6-26: DOWNLOAD NEW PRODUCTION 2290 SCHEDULE 1S PAGE 

Step 5: Download Specific Form 2290 Schedule 1s Based on Submission ID

If the transmitter elects to retrieve previously downloaded submission status records (based on 

Submission ID) on the Retrieve Production 2290 Schedule 1s page (See Figure 6-27), the 

Download Specific Production 2290 Schedule 1s page displays, showing the previously 

downloaded 2290 Schedule 1s.

Click the Download button for a ZIP file containing the 2290 Schedule 1s shown in the table.

Click either the Home tab on the navigation bar or the Back to MeF Internet Filing Home link to 

return to the MeF Internet Filing Home page.
207

FIGURE 6-27: DOWNLOAD SPECIFIC PRODUCTION 2290 SCHEDULE 1S PAGE 

6.5 Retrieving Acknowledgements through Application-toApplication (A2A)

Transmitters communicate with the MeF system using a series of service requests that are 

accomplished using messages. The service requests include:

TABLE 6-1: ACKNOWLEDGEMENTS THROUGH A2A - MEF APPLICATION-TO-APPLICATION

Service Request Transmitter State Agency

Get New Acknowledgements X

Get Acknowledgements X

Get Acknowledgement X

Get Acknowledgements by Message ID X

As submissions are validated, the acknowledgements are generated and made available to the 

transmitter for retrieval. All the submissions in the originating SendSubmissions request do not 

have to process before acknowledgements become available to the transmitter
208

When the transmitter requests GetNewAcknowledgements, he/she indicates how many 

acknowledgements he/she wants to download, (up to the current maximum of 500). The 

transmitter can retrieve as many acknowledgements that are available, up to the number he/she

requested.

The response message provides information in the MoreAvailable field. If the value in that field 

is “false” then there are no more acknowledgements ready to retrieve. If the value in that field is 

“true,” then there are more acknowledgements available to download. It is important to note that 

these acknowledgements can be for submissions from different SendSubmissions messages 

sent by the transmitter.

A2A does not have a transmission acknowledgement. There is a response that contains a 

receipt. If errors are found in the message, the message service response indicates the error 

with the letter 'E' appended to the end of the message ID, and the response itself contains the 

specific error.

These are not retrieved through the GetNewAcknowledgements service request. The service 

request response handles all this. The following is a list of the error codes you will receive with a 

brief description for each:

■ MEF00001 - SystemNotAvailable (Example: A system exception occurred)

■ MEF00002 - CreateMessageFailure (Example: An exception occurred while creating a 

message)

■ MEF00003 - UpdateMessageFailure (Example: An exception occurred while updating a 

message)

■ MEF00004 - DuplicateMessageID (Example: A message could not be stored because it 

had a duplicate MessageID)

■ MEF00005 - DataError (Example: An MeF exception occurred)

■ MEF00006 - ObjectNotFound (Example: Doing a GetAck but the acknowledgement was 

not found) There are four Get Acknowledgement types:

■ GetNewAcknowledgements - This request retrieves acknowledgements not previously 

retrieved by another GetNewAcknowledgements.

■ GetAcknowledgements - This request requires the submission IDs of the submissions for 

which the acknowledgements are being requested.

■ GetAcknowledgement - This request requires the submission ID of the submission for the 

acknowledgement being requested.

■ GetAcknowledgementsByMsgID – This request requires the MessageID of the original 

GetNewAcknowledgement for the acknowledgements being requested. The MessageID of 

the GetNewAcknowledgement goes in the SOAP body of this request. For more 

information about A2A, refer to the MeF State and Trading Partners Reference Guide.
209

There are four Get Acknowledgement types:

■ GetNewAcknowledgements - This request retrieves acknowledgements not previously 

retrieved by another GetNewAcknowledgements.

■ GetAcknowledgements - This request requires the submission IDs of the submissions for 

which the acknowledgements are being requested.

■ GetAcknowledgement - This request requires the submission ID of the submission for the 

acknowledgement being requested.

■ GetAcknowledgementsByMsgID – This request requires the MessageID of the original 

GetNewAcknowledgement for the acknowledgements being requested. The MessageID of 

the GetNewAcknowledgement goes in the SOAP body of this request. For more 

information about A2A, refer to the MeF State and Trading Partners Reference Guide.

6.6 Retrieving State Submissions through Application-toApplication (A2A)

State agencies communicate with the MeF system using a series of service requests that are 

accomplished using messages. The service requests include:

TABLE 6-2: RETRIEVING STATE SUBMISSION THROUGH A2A – IMF APPLICATION-TOAPPLICATION 

Service Request Transmitter State Agency

Get New Submissions X

Get Submission X

Get Submissions X

Get Submissions by Message ID X

The State applications have authorization to programmatically request a web service to retrieve 

submissions. Each State is responsible for validating their State submissions, and for 

generating a State acknowledgement for each State submission, which will be returned to the 

IRS for retrieval by the transmitter. Both Federal and State returns must be in XML format, with 

optional PDF, when allowed by the state.

There are four Get Submission types:

■ GetNewSubmissions - This request retrieves submissions not previously retrieved, up to 

max count. The default setting is up to 200 submissions and 4GB per file. The state can 

request IRS change the default count and size.

■ GetSubmission - This request requires the submission ID of the submission requested.

■ GetSubmissions - This request requires the submission IDs of the submissions requested.
210

■ GetSubmissionsByMsgID - This request requires the message ID of the submissions 

requested.

■ For more information about A2A, refer to publication 5830, Modernized e-File (MeF) IS 

State and Trading Partners Reference Guide
211

7. Electronic Funds Withdrawal (EFW) 

Payment Options

7.1 Types of Payments Allowed

Balance due payments can be submitted using the IRSPayment record for Form(s) 940, 

(Amended 940), 941, 941-SS, 941-X, 943, 943-X, 944, 945, 945-X 1040 family (including 1040 

amended return), 1041, 1042, 1120, 1120-F, 1120-H,1120-S, 1120-POL, 990-PF, 990-T, 1065, 

709, 709-NA, 720, 2290, 4720, and 5330.

Business extension payments can be submitted using the IRSPayment record with extension 

Form(s) 7004 and 8868. Filing an extension does not extend the time to pay. Refer to Section 

9, “Form 7004, Application for Automatic Extension of Time to File Certain Business Income 

Tax, Information, and Other Returns” for additional information on Form 7004. Refer to Section 

10 “Form 8868, Application for Extension of Time to File an Exempt Organization Return” for 

additional information on Form 8868.

■ Up to four quarterly estimated tax payments can be submitted with Form(s) 990-PF, 990-

T, 1041 and 1120/1120-F/1120-S/1120-POL, 2290, 4720,and 5330 using a separate 

IRSESPayment record for each request submitted.

■ Individual extension payments can be submitted using the IRSPayment record with 

extension Form(s) 2350 and 4868. For Form 2350, the payment must equal the amount 

shown on Form 2350, Line 5 (amount of income tax paid). For Form 4868, the payment 

must equal the amount shown on Form 4868, Line 7 (amount you are paying).

■ Up to four quarterly estimated tax payments can be submitted with either the Form 1040 

family return or Extension Form(s) 2350 or 4868 using the IRSESPayment record for each 

request submitted.

■ When submitting EFW payments via MeF, only one estimated payment per quarter should 

be submitted in total, with either an extension form or the balance due return.

Example: if the September quarter is submitted with a Form 4868 extension, it should not 

be re- submitted with a Form 1040.

7.2 General Information

The following information is required in each payment record submitted:

■ Routing Transit Number

■ Bank Account Number

■ Account Type

■ Payment Amount • Requested Payment Date

■ Taxpayer’s Daytime Phone Number
212

Note: Enter the first 10 digits of the Foreign Telephone Number in the Daytime Phone 

Field of the IRS Payment Schema. If a filer needs to be contacted about a payment issue, 

the full phone number will be retrieved from the IRS Return Schema (i.e., in cases where a 

return allows for a foreign address and phone number to be entered).

■ IRSPayment and IRSESPayment record(s) can only be attached at the top-level return. If 

attached elsewhere, they will not be processed. An EFW cannot be submitted stand alone.

■ An EFW consent statement must be signed as described in Section 9, Electronic 

Signature Specifications.

■ The EFW payment option cannot be used for making federal tax deposits. Deposits can 

be submitted using the EFTPS: The Electronic Federal Tax Payment System. For more 

information and refer to the tax form Instructions for each respective form.

■ Entities that do not bank in the United States that need to make a payment cannot pay 

using EFW or EFTPS. On all checks or money orders, write the entity’s Tax Identification 

Number (TIN), the type of tax return, and the Tax Year to which the payment applies. 

Make the check or money order payable to “United States Treasury” and mail to the 

address shown in the specific form’s instruction.

■ If a Direct Debit Installment Agreement is being requested on Form 9465, and banking 

information is provided, please ensure it is the taxpayer’s checking account information. 

Savings account information cannot be used to establish a Direct Debit Installment

Agreement. Payments cannot be submitted and will not be accepted with Forms 9465 

submitted as stand-alone.

■ Refer to Pay taxes by Electronic Funds Withdrawal (EFW) page for additional payment 

options.

7.3 Is Scheduling Allowed?

For the Individual Form 1040 family balance due payments, can be scheduled for withdrawal on 

a future date, but not later than the due date of the return. For returns transmitted after the due 

date, the payment date must be the same as the date the return is transmitted, or within the 

previous five days. For business payments, check the Business Rules for each respective 

payment type to determine if scheduling is allowed. For example, Form(s) 720 and 2290 must 

be paid when the return is filed. These payments cannot be scheduled for withdrawal on a 

future date.
213

7.4 EFW Payment When Return is Rejected

Payments must adhere to payment Business Rules Payment, related Schemas and Business 

Rules can be found on each form family’s page. EFW payment Business Rules can be identified 

by the literal “FPYMT” in the Rule Number column of the Business Rules (for example, FPYMT045-02 for 4868). If an EFW payment request cannot be successfully transmitted, then an 

alternate payment option should be used.

7.5 Payment Cancellation and Payment Inquiry

To revoke or cancel an EFW payment, the taxpayer should contact the IRS E-file Payment 

Inquiry and Cancellation Service at 1-888-353-4537. They should wait at least ten (10) days 

from when the IRS e-file return was accepted before calling.

The caller should be prepared to provide the TIN (EIN or SSN), whether the payment is a 

business payment or individual payment, the exact payment amount (dollars and cents), and 

bank account number entered in the payment record. Cancellations must be made by 11:59 

p.m. ET two business days prior to the scheduled payment date.
214

8. MeF Alternative Signatures

Sections 8.1 through 8.6 explain which signature options are available for each form that can be 

filed through MeF.

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

The MeF system requires taxpayers and Electronic Return Originators (EROs) to use one of the 

following two alternative signature options for signing electronic returns:

■ Practitioner PIN method (Form 8879)

■ Scanned Form 8453

A Large Taxpayer or a taxpayer filing through an on-line provider must use the scanned Form 

8453 signature method when filing returns for Corporations, Partnerships, Exempt 

Organizations (except Form 990-N), Forms 720 and 8849. Publication 4163 has detailed 

information about Large Taxpayers.

The selected signature option must be identified in the Return Header. MeF validates that a 

signature exists for each return. If the taxpayer uses a PIN to sign the return, all the appropriate 

PIN information must be present in the return header. If the electronic return does not contain 

the required signatures, it will be rejected.

8.2 Electronic Signature Requirement for Form 2290

Form 2290 Return Header schema includes the Form 2290 signature and the Schedule 1 (Form 

2290) Consent to Disclosure of Tax Information signature. The Schedule 1 (Form 2290) 

signature is optional and used when the taxpayer consents to disclose information about the 

taxpayer’s payment of the Heavy Highway Vehicle Use Tax (HVUT) to the federal Department 

of Transportation (DOT), U.S. Customs and Border Protection (CBP), and to state Departments 

of Motor Vehicles (DMV).

The table below identifies the signature options for Form 2290 and Schedule 1 (Form 2290) 

Consent to Disclosure of Tax Information:

TABLE 8-1: SIGNATURE OPTIONS FOR FORM 2290 AND FORM 2290 SCHEDULE 1

Signature Option Available for Form 2290?

Available for Schedule 1 (Form 

2290) Consent to Disclosure?

Self-Select PIN Yes (on-line filers only) Yes (on-line filers only)
215

Signature Option Available for Form 2290?

Available for Schedule 1 (Form 

2290) Consent to Disclosure?

Practitioner PIN Yes No

Scanned Signed Form Yes Yes

8.2.1 Alternate Signature Requirements for Form 2290

Online Filers Only Taxpayers who complete Form 2290 using commercially available software 

can use either one of the following signature options:

■ Sign the return by creating and entering a 5 digit Self-Select PIN as the TaxpayerPIN in 

the Return Header

■ Sign Schedule 1 (Form 2290) Consent to Disclosure of Tax Information by creating and 

entering a 5 digit Self-Select PIN number as the Consent to VIN Data Disclosure 

(ConsentToVINDataDisclosure) in the Return Header. This PIN is not required to be the 

same PIN used for the Form 2290 signature above.

Under this exception, the taxpayer will sign, date and enter the PIN on Form 8453-EX and/or 

Schedule 1 (Form 2290) Consent to Disclosure. These documents will be retained by the 

taxpayer and provided to IRS if requested. This method is not available to taxpayers who use 

the services of an ERO.

If the taxpayer is not submitting Form 8453-EX as a PDF file in the electronic submission, the 

signature option “Binary Attachment 8453 Signature Document” should NOT be selected.

If the taxpayer is not submitting the Schedule 1 (Form 2290) Consent to Disclosure Tax 

Information as a PDF file in the electronic submission, the signature option “Binary Attachment 

VIN Disclosure Statement” should NOT be selected.

8.3 Electronic Signature Requirement for Extension Forms 

4868, 7004 and 8868

Extension Forms 4868, 7004 and 8868 only require a signature if there is a payment attached 

EXCEPTION:

■ Forms 8868 Part III ALWAYS requires a signature whether or not a payment is attached. If 

providing a payment with:

■ Form 4868, the Practitioner PIN or Self-Select PIN method may be used.

■ Form 8868, the Practitioner PIN or scanned 8453 method may be used (See Section 10.1

Form 8868 Application for Extension of Time to File an Exempt Organization Return).

■ Form 7004, the Practitioner PIN method or ACHDebitAgreementIndicator must be used to 

sign the extension application and payment.
216

8.4 Electronic Signature Requirement for Form 990-N

There is no signature requirement for the electronically filed Form 990-N.

8.5 Electronic Signature Requirement for Forms 1040 

Series

For Form 1040, the MeF electronic signature options are:

■ Self-Select PIN

■ Practitioner PIN

IRS does not provide a Form 8453 signature option for Forms 1040, 1040 Amended Return 

(with 1040- X), 1040-SR, 1040-SS, 1040-PR or 1040-NR. Questions and Answers on the Form 

1040 and 4868 PIN options can be found on Self-Select PIN Method for Forms 1040 and 

4868 Modernized e-File (MeF) page.

8.6 Electronic Signature Requirement for Form(s) 94x

For Form 94x and Amended 94x, the MeF electronic signature options are:

■ Practitioner PIN Option

■ Self-Select PIN Option

■ Form 8453 Signature Document

8.7 Electronic Signature Requirement for Form(s) 1042

For Form 1042, the MeF electronic signature options are:

■ Practitioner PIN (Form 8879-WH)

■ Scanned Form 8453-WH

8.8 Practitioner PIN Option

Taxpayers who use an ERO to e-file their return may use the Practitioner PIN signature option. 

If the signature option of “PIN Number” is chosen, the taxpayer and ERO will be required to sign 

the return with a personal identification number (PIN). The Practitioner PIN may only be used by 

a taxpayer using an ERO.

The Practitioner PIN option consists of two PINs – one for the taxpayer and one for the 

Practitioner:

■ Taxpayer PIN --The taxpayer chooses the PIN that they wish to use to sign their return. 

The Taxpayer’s PIN must be 5 numeric characters and cannot contain all zeros.
217

■ Practitioner PIN --The ERO selects an eleven position PIN to sign the return. The first 6 

positions of the Practitioner PIN will be made up of the EFIN of the ERO and the next 5 

positions will be made up of 5 numeric characters that the ERO will select.

Access the Forms and Publications page for Forms, Instructions & Publications.

■ Form 8879 for Form 1040, 1040 Amended Return (with 1040-X), 1040-SR, 1040-SS (PR) 

and 1040-NR

■ Form 8879-Corp for Form 1120, 1120-S and 1120-F

■ Form 8879-EMP for Employment Tax Forms (94x)

■ Form 8879-F for Form 1041

■ Form 8879-WH for Form 1042

■ Form 8879-TE for Tax Exempt Entity returns (Forms 990, 990-EZ, 990-PF, 990-T, 4720, 

5227, 5330, 8038-CP and 8868)

■ Form 8879-PE for Form 1065

■ Form 8879-EX for Forms 720, 2290 and 8849

Note: Do not send Form 8879 to IRS in the electronic submission or by paper. The taxpayer 

should give the Form 8879 to the ERO. See Form 8879 instructions for details.

The required PIN information is placed in the Return Header. The following fields are required 

for the Practitioner PIN or the return will reject:

TABLE 8-2: REQUIRED FIELDS FOR THE BMF RETURNS PRACTITIONER PIN 

Corporate Returns 

& Exempt 

Organization 

Returns (except 

990-N)

Partnership 

Returns

Estate & 

Trust 

Returns

Forms 720,

2290, 8849

Corporate Returns 

& Exempt 

Organization 

Returns (except 

990-N)

Practitioner PIN Practitioner 

PIN

Estate or Trust 

Practitioner PIN

Practitioner 

PIN

Practitioner PIN

PIN Entered by 

Indicator

PIN Entered 

by Indicator

Fiduciary PIN

Taxpayer PIN Taxpayer PIN Fiduciary 

Signature Date

Date Signed Date Signed PIN Entered By 

Code

Name of Officer Name of 

Partner
218

Corporate Returns 

& Exempt 

Organization 

Returns (except 

990-N)

Partnership 

Returns

Estate & 

Trust 

Returns

Forms 720,

2290, 8849

Corporate Returns 

& Exempt 

Organization 

Returns (except 

990-N)

Title Of Officer Title of Partner

TABLE 8-3: REQUIRED FIELDS FOR THE IMF RETURNS PRACTITIONER PIN 

Form 1040 Family 

Not Joint Filing 

Status Self-Select 

Practitioner

Form 1040 Family 

Joint Filing Status 

Self-Select 

Practitioner

Form 1040 Family 

Not Joint Filing 

Status Practitioner

Form 1040 Family 

Joint Filing Status 

Practitioner

Primary Date of Birth Primary Date of Birth Primary Signature Primary Signature

Primary Prior Year 

AGI/Prior Year PIN

Primary Prior Year 

AGI/Prior Year PIN

Taxpayer Signature 

Date

Taxpayer Signature 

Date

Primary Signature Primary Signature Jurat Disclosure Code Jurat Disclosure 

Code

Spouse Date of Birth Primary PIN Entered 

By Indicator

Primary PIN Entered 

By Indicator

Spouse Prior Year 

AGI/Prior Year PIN

Spouse Signature

Spouse Signature Spouse Signature 

Date

Spouse PIN Entered 

By Indicator

Examples of Business Rules in the table below are associated with the Practitioner PIN.

TABLE 8-4: EXAMPLES OF BUSINESS RULES ASSOCIATED WITH THE PRACTITIONER PIN 

Rule 

Number Rule Text

Error 

Category Severity Forms

IND-023-01 If 'PINTypeCd' in the Return 

Header has the value “Self-Select 

Practitioner” and 

'PrimarySignaturePIN' has a 

value, then 'PrimaryBirthDt' must 

have a value.

Missing 

Data

Reject 1040, 1040-NR, 

1040-SS-PR
219

Rule 

Number Rule Text

Error 

Category Severity Forms

IND-024-01 If 'PINTypeCd' in the Return 

Header has the value “Self-Select 

Practitioner” and 

'SpouseSignaturePIN' has a 

value, then 'SpouseBirthDt' must 

have a value.

Missing 

Data

Reject 1040, 1040-SS-PR

IND-026-02 If 'PINTypeCd' in the Return 

Header has the value “Self-Select 

Practitioner”, and 'PrimaryBirthDt' 

has a value, then 

'PrimaryPriorYearAGI' or 

'PrimaryPriorYearPIN' or 

‘IdentityProtectionPin’ must have 

a value.

Missing 

Data

Reject 1040, 1040-NR, 

1040-SS-PR

IND-028-02 If 'PINTypeCd' in the Return 

Header has the value “Self-Select 

Practitioner”, and 'SpouseBirthDt' 

has a value, then 

'SpousePriorYearAGI or 

'SpousePriorYearPIN' or 

‘SpouseIdentityProtectionPIN’ 

must have a value.

Missing 

Data

Reject 1040, 1040-SS-PR

IND-672-01 In the Return Header, if 

'PINTypeCd' has the value 

“Practitioner” or “Self- Select 

Practitioner”, then 

'PractitionerPINGrp' must have a 

value.

Missing 

Data

Reject 1040, 1040-SS-PR

IND-673-01 In the Return Header, if

'PINTypeCd' has the value “SelfSelect On-Line” then 

'PractitionerPINGrp' must not 

have a value.

Missing

Data

Reject 1040, 1040- SS-PR, 

2350, 4868, CU:

9465

IND-694-01 If 'PINTypeCd' in the Return 

Header has the value “Self-Select

Practitioner”, then

'JuratDisclosureCd' must have the 

value “Self Select PIN By ERO.”

Incorrect

Data

Reject 1040, 1040-NR,

1040-SS-PR
220

Rule 

Number Rule Text

Error 

Category Severity Forms

IND-695-01 If 'PINTypeCd' in the Return

Header has the value 

“Practitioner”, then 

'JuratDisclosureCd' must have the 

value “Practitioner PIN.”

Incorrect

Data

Reject 1040, 1040-NR,

1040-SS-PR

IND-699-02 If 'PINTypeCd' in the Return 

Header has the value

“Practitioner”, then the following 

must not have an entry: 

'PrimaryPriorYearAGIAmt' and 

'PrimaryPriorYearPIN' and 

'SpousePriorYearAGIAmt' and 

'SpousePriorYearPIN'

Incorrect

Data

Reject 1040, 1040SS(PR),

2350, 4868, CU:

9465

R0000-029 If the Signature Option “PIN

Number” is selected (the element 

“SignatureOption” in the Return

Header has a value of “PIN 

Number”) then the following fields 

must have a value in the Return 

Header: “PractitionerPIN”, 

“TaxpayerPIN,” “Name” of the

“Officer,” “Title” of the “Officer,” 

“DateSigned” and “PINEnteredBy” 

Indicator.

Missing

Data

Reject 1120,1120-F, 1120-

S, 990, 990-EZ, 

990-PF, 990-T, 

1120- POL, 5227, 

5330, 8038-CP,

8868

R0000-030-

01

In the Return Header, if 

'PractitionerPINGrp' is provided, 

then 'EFIN' in the

'PractitionerPINGrp' must be the 

same as 'EFIN' in the 

OriginatorGrp'.

Data

Mismatch

Reject All MeF Forms 

except 990-N

R0000-031 Taxpayer PIN in the Return

Header cannot equal all zeros.

Incorrect

Data

Reject All MeF Forms 

except 94x and

990-N

R0000-032-

01

Signature Option in the Return 

Header is a required field and

must have either the value “Binary 

Attachment 8453 Signature

Document” or “PIN Number.”

Missing

Data

Reject 1120, 1120-S,

PF,1120-POL, 
221

Rule 

Number Rule Text

Error 

Category Severity Forms

R0000-068 If the Signature Option “PIN 

Number” is selected (the element 

“SignatureOption” in the Return 

Header has a value of “PIN 

Number”) then the following fields 

must have a value in the Return 

Header: “PractitionerPIN,”, 

“TaxpayerPIN”, “Name” of the 

“Partner,” “Title” of the “Partner,” 

“DateSigned” and “PINEnteredBy” 

Indicator.

Missing 

Data

Reject 1065

R0000-085-

01 I

If the signature option “PIN 

Number” is selected (the element 

“SignatureOption” in the Return 

Header has a value of “PIN 

Number” and the PIN entered by 

option “ERO” is selected (the 

element “PINEnteredBy” in the 

Return Header has a value of 

“ERO,” then the PractitionerPIN 

field must have a value in the 

Return Header and this value 

cannot equal all zeros.

Incorrect 

Data

Reject 720, 2290, 8849

R0000-183-

01

If 'SignatureOptionCd' has a value

in the Return Header, then a 

binary attachment with 

Description “8453- EMP Signature 

Document” must be present in the 

return.

Missing 

Document

Reject 940, 941, 941-X, 

941-SS, 943, 943-X, 

944, 945, and 945-X

R0000-185 Practitioner PIN in the Return

Header must not be equal to all 

zeros.

Incorrect

Data

Reject 940, 941, 941-X, 

941-SS, 943, 943-X, 

944, 945, and 945-X

8.8.1 Form 1041 Multiple Tax Return Listing (MTRL)

As part of a regular review process, the IRS has determined that the Multiple Tax Return Listing 

(MTRL) process used to sign electronically filed Form 1041, U.S. Income Tax Return for Estates 

and Trusts must be modified.
222

The due date for filing Form 1065 returns is March 15 for calendar year partnerships. For fiscal 

year partnerships, the due date for filing is the 15th day of the 3rd month after the close of the 

fiscal year.

This change was required for two reasons:

■ The perjury statement on the form refers to amounts in Part 1 of the form and the relevant 

amounts are on the attached listing.

■ A signature on one form cannot ensure that the signer reviewed and approved each of the 

Forms 1041 included in the listing.

8.8.2 Self-Select PIN Option

The Self-Select PIN option is available for Forms 1040, 1040 Amended Return (with 1040-X), 

1040-SR, 1040-NR, 1040-SS(PR), 2350, 4868 and 2290. The PIN is any five numbers except 

all zeros the taxpayer chooses to enter as the electronic signature.

Guidance for Form 2290 is provided in Section 8.2 Electronic Signature Requirement for Form 

2290. The data validation for these forms is:

■ Primary Taxpayer

■ Social Security Number

■ Name Control

■ Date of Birth

■ Prior Year Adjusted Gross Income or Prior Year Self-Select PIN (SSP)

■ Spouse, When Married Filing Jointly

■ Spouse Social Security Number

■ Spouse Name Control

■ Spouse Date of Birth

■ Prior Year Adjusted Gross Income or Prior Year Self-Select PIN (SSP)

Taxpayers filing a joint return each need a PIN and each may choose any five numbers. As part 

of the authentication process, each taxpayer enters their date of birth, and either their original 

Prior Year Adjusted Gross Income (AGI) or Prior Year Self-Select PIN (SSP).

If the taxpayer agrees, it is acceptable for an ERO and/or software program to generate or 

assign the taxpayer Self-Select PIN (SSP). The taxpayer consents to the ERO’s choice by 

completing and signing the signature authorization form (Form 8879 for Form 1040 family and 

Form 8878 for Form 4868 and Form 2350) containing the intended taxpayer Self-Select PIN 

(SSP). The taxpayer Self-Select PIN (SSP) can be systemically generated or manually assigned 

into the electronic format and/or the Form 8879/8878.
223

However, the ERO must receive the taxpayer signed signature authorization before the return is 

transmitted or is released for transmission to the IRS.

If both the AGI and Prior Year Self-Select PIN (SSP) are included in the electronic submission, 

only one of the entries must match the IRS database for the return to pass this validation.

8.8.3 Scanned Form 8453 Option

The scanned Form 8453 signature option is available for Forms 720, 940, 941, 941-SS, 941-X, 

943-X, 944, 945, and 945-X, 1041, 1042, 2290, 8849, 1120, 1120-F, 1120-S, 1065, 990, 990-

EZ, 990-PF, 990-T, 1120-POL, 4720, 5227, 5330, and 8038-CP.

The scanned Form 8453 must be used if the taxpayer decides not to use, or is prohibited from 

using, the Practitioner PIN option. If the scanned Form 8453 signature option is used:

■ The taxpayer and ERO (if applicable) must sign the paper Form 8453.

■ The signed Form 8453 must be scanned into a PDF document and inserted into the 

electronic return as a binary attachment.

■ The signature option “Binary Attachment 8453 Signature Document” must be identified in 

the Return Header.

■ The Description in the binary attachment must be “8453 Signature Document.”

■ For more information about binary attachments, refer to Section 2.2 Binary Attachments 

(PDF Files). The following Business Rules are associated with the Scanned Form 8453 

option.

TABLE 8-5: BUSINESS RULES ASSOCIATED WITH THE SCANNED FORM 8453 OPTION

Rule Number Rule Text

Error 

Category Severity Forms

R0000-032-01 Signature Option in the 

Return Header is a 

required field and must 

have either the value 

“Binary Attachment 

8453 Signature 

Document” or “PIN

Number.”

Missing Data Reject 720, 2290, 8849, 1120, 

1120-F, 1120-S,1120-POL,

1065, 990-T, 4720, 5227, 

5330, 8038-CP
224

Rule Number Rule Text

Error 

Category Severity Forms

R0000-183-01 If 'SignatureOptionCd'

has a value in the 

Return Header, then a 

binary attachment with 

Description “8453- EMP 

Signature Document” 

must be present in the 

return.

Missing Data Reject 940, 941, 941-X, 941-SS,

943, 943-X, 944, 945, and 

945-X

F1041-080- 01 If 'SignatureOptionCd' 

has a value in the 

Return Header, then a 

binary attachment with 

Description "8453 

Signature Document"

must be present in the 

return.

Missing Data Reject 1041

The following 8453 Forms can be accessed on the Forms, Instructions & Publications page.

■ Form 8453-Corp for Form 1120, 1120-S and 1120-F

■ Form 8453-TE for Tax Exempt Entity returns (Forms 990, 990-EZ, 990-PF, 990-T, 4720, 

5227, 5330, 8038-CP and 8868) Form 8453-PE for Form 1065

■ Form 8453-EX for Forms 720/2290/8849

■ Form 8453-EMP for Employment Tax Forms 940, 941, 941-SS, 941-X, 943, 943- X, 944, 

945, and 945-X

■ Form 8453-FE for Form 1041orm 8453-WH for Form 1042

8.8.4 Form 94x On-Line e-filer

The On-Line e-Filer wanting to file their own tax returns using the Form 94x PIN Signature is the 

Business Owner/Principle who is the (Authorized Signer). The Authorized Signer is issued a 10 

Digit PIN to sign his/her own 94x returns Online. The Authorized Signer must sign their own 

returns via the approved software and should not disclose the PIN to anyone, and the PIN is not 

to be shared. PINs are confidential. Employers who want to sign and file their own Form 94x 

returns electronically, must complete the 94x On-Line Signature PIN Registration Process, as 

an Authorized Signer for their business/organization.

Electronic Management System (EMS) also known as Legacy was permanently retired on 

December 2015. Beginning in January 2016, the 10-digit PIN previously issued by EMS will be 

issued by a new application embedded in MeF. If business taxpayers already have a 10-digit 
225

PIN from the Legacy application, they do not need to reapply for the PIN. The Legacy issued 

PIN should be used in MeF. The MeF 94x On-Line Signature PIN Registration schema and 

business rule package are made available to those Software Providers who will be supporting 

the 94x On- Line Signature PIN Registration in their software. 

8.9 Elections that Require Separate Signatures

IRS Counsel reviewed Treasury Regulations to identify elections that require a signature to 

determine if the requirements can be changed. IRS published the results of this review as the Efile for Large Business and International (LB&I) page. Elections that require a separate 

signature may be submitted in PDF format.

8.10 Forms Attached to 1120/1120-S with Separate 

Signatures

Many forms that may be attached to Forms 1120 and 1120-S have separate signature lines. 

During the development of MeF, IRS identified the forms with separate signature lines and 

requested IRS Counsel issue 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) and eliminates some regulatory requirements 

considered to have been impediments to the electronic submission of tax returns and other 

forms filed by Corporations, Partnerships and other businesses with regard to third party 

signature requirements.

These regulations impeded electronic filing by:

■ Requiring taxpayers to include third party signatures on their tax return

■ Requiring taxpayers to attach documents or statements generated by third parties or

■ Requiring a taxpayer to sign an IRS form and file it as an attachment to their income tax 

return 

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, 973, 982, 1120, 1120-S, 1122, 5471, 5712-A, 8832. See T.D. 9300 for a complete list. 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 all 

the attachments for Electronic Signature Specifications.
226

8.11 Jurat/Disclosure Guidelines

This section provides guidelines for the jurat/disclosure language to be included in software 

packages for electronically filed returns and extensions.

In all instances, the appropriate jurat/disclosure text must be provided to the officer of the 

corporation or exempt organization prior to the presentation of fields used to enter 

signature(s)(PIN).

A filer requesting a copy of an Exempt Organization return be sent to a state charity regulating 

agency(s) must have a separate screen or screens for the disclosure consent allowing 

disclosure to the state agency and a separate screen or screens for the signature jurat and 

disclosure consents permitting disclosure to the ERO.

It is imperative that all taxpayers who use the Electronic Funds Withdrawal feature are provided 

with the appropriate Electronic Funds Withdrawal (EFW) text for their review. Only the approved 

EFW text displayed in this publication is to be used.

Software products intended for use by tax professionals may also provide functionality to print a 

graphic equivalent of the jurat/disclosure statements for the officer of the corporation or exempt 

organization to sign as an alternative to being viewed and signing the statement on the input 

screen. A graphic equivalent may be appropriate when the officer of the corporation will not be 

present to review the completed return in the presence of the ERO and has elected to authorize 

the ERO to enter the officer’s PIN that they selected.

8.12 Jurat Language Text Selections

This section identifies the Perjury, Consent to Disclosure and Electronic Funds Withdrawal text 

selections (components) used to develop jurat language statements for electronic filing tax 

preparation software where the Practitioner PIN method is selected. The software must provide 

the capability to incorporate these into the appropriate text for presentation to a taxpayer for 

their review.

8.12.1 Forms 1040, 1040 Amended Return (with 1040-X), 1040-SR, 

1040-SS, 1040-NR and 1040-PR

The Jurat Disclosure Code options in the Form 1040, 1040-SR, 1040-SS, 1040-NR and1040-

PR Return Header are:

■ Online Self Select PIN

■ Self-Select PIN by ERO

■ Practitioner PIN

The perjury statement and consent to disclosure are required on all Forms 1040, 1040-SR, 

1040-NR, 1040-PR and 1040-SS electronic returns.
227

The Perjury Statement – Forms 1040, 1040-SR, 1040-NR, 1040-PR and 1040-SS

Under penalties of perjury, I declare that I have examined this return and accompanying 

schedules and statements, and to the best of my knowledge and belief, they are true, correct 

and complete. Declaration of preparer (other than the taxpayer) is based on all information of 

which the preparer has any knowledge.

The Jurat Disclosure Code options in the Form 1040 Amended (with 1040-X) Return Header 

are:

■ Online Self Select PIN

■ Self-Select PIN by ERO

■ Practitioner PIN

The perjury statement and consent to disclosure are required on all Form 1040 Amended 

Returns (with 1040- X) electronic returns.

The Perjury Statement - Form 1040 Amended (with 1040-X)

Under penalties of perjury, I declare that I have filed an original return and that I have examined 

this amended return, including accompanying schedules and statements, and to the best of my 

knowledge and belief, this amended return is true, correct, and complete. Declaration of 

preparer (other than taxpayer) is based on all information about which the preparer has any 

knowledge.

Note: The PIN data from the Return Header schema will populate both the Forms 1040 or 

1040-SR and Form 1040-X schemas when the Amended Return Indicator is selected.

Consent to Disclosure

I consent to allow my Intermediate Service Provider, Transmitter, or Electronic Return Originator 

(ERO) to send my return to IRS and to receive the following information from IRS: (a) an 

acknowledgement of receipt or reason for rejection of transmission; (b) the reason for any delay 

in processing or refund; and (c) the date of any refund.

The following consent should only be presented when the taxpayer has selected the Electronic 

Funds Withdrawal option:

Electronic Funds Withdrawal Consent

If applicable, I authorize the U.S. Treasury and its designated Financial Agent to initiate an ACH 

electronic funds withdrawal (direct debit) entry to the financial institution account indicated in the 

tax preparation software for payment of my Federal taxes owed on this return and/or payment of 

estimated tax, and the financial institution to debit the entry to this account. This authorization is 

to remain in full force and effect until I notify the U.S. Treasury Financial Agent to terminate the 

authorization. To revoke (cancel) a payment, I must contact the U.S. Treasury Financial Agent 

at 1-888-353-4537 no later than 2 business days prior to the payment (settlement) date. I also 

authorize the financial institutions involved in the processing of the electronic payment of taxes 

to receive confidential information necessary to answer inquiries and resolve issues related to 

the payment.
228

Note: Taxpayer Signature needed when Self-Select PIN (OnLine Self-Select PIN or Self-Select 

by ERO) will be used to sign the return.

FIGURE 8-1: TAXPAYER SIGNATURE WHEN PRACTITIONER PIN METHOD WILL BE USED TO 

SIGN THE RETURN 

Use the ERO Declaration and Signature for Self-Select and Practitioner PIN when the return is 

transmitted by an Electronic Return Originator (ERO).

FIGURE 8-2: ERO DECLARARTION 
229

FIGURE 8-3: DECEDENT RETURNS ONLY WITH FORM 1310 ATTACHED (1040, 1040-NR, AND

1040-SS)

FIGURE 8-4: FORM 1310 SIGNATURE AND VERFICATION

8.12.2 Form 2350 Jurat

All electronic Form 2350 submissions must be signed.

The signature statement, perjury statement, and consent to disclosure are required on all Form 

2350 electronic returns. 

The Electronic Funds Withdrawal Consent is required whenever there is an electronic funds 

withdrawal.

Signature Statement: Use the following when signed by the Taxpayer or Taxpayer spouse.
230

FIGURE 8-5: TAXPAYER SIGNATURE STATEMENT 

Note: Taxpayers may use either the Prior year AGI or Prior Year Self-Select PIN (SSP) for 

authentication. If both are included in the record only one has to match IRS records.

Preparer Other Than the Taxpayer Signature Statement: Use this signature selection when 

filing a Form 2350 signed by a Preparer other than the Taxpayer.

FIGURE 8-6: PREPARER OTHER THAN THE TAXPAYER SIGNATURE 

8.13 Perjury Statement – Use This Selection When 

Electronically Filing

8.13.1 Form 2350 Jurat

The Perjury Statement

Under penalties of perjury, I declare that, 1) I have examined this form, including any 

accompanying statements and schedules and, to the best of my knowledge and belief, it is true, 

correct and complete; and if prepared by someone other than the taxpayer, 2.) I am authorized 

to prepare this form.

Consent to Disclosure Statement

I consent to allow my Intermediate Service Provider, Transmitter, or Electronic Return Originator 

(ERO) to send this form to IRS and to receive the following information from IRS:
231

a) acknowledgment of receipt or reason for rejection of transmission.

b) if delayed, reason for any delay in processing the form.

The following consent should only be presented when the taxpayer or a third party has selected 

the Electronic Funds Withdrawal (EFW) option:

Electronic Funds Withdrawal Consent

I authorize the U.S. Treasury and its designated Financial Agent to initiate an ACH electronic 

funds withdrawal (direct debit) entry to the financial institution account indicated in the tax 

preparation software for payment of my Federal taxes owed on this return and/or payment of 

estimated tax, and the financial institution to debit the entry to this account. This authorization is 

to remain in full force and effect until I notify the U.S. Treasury Financial Agent to terminate the 

authorization. To revoke (cancel) a payment, I must contact the U.S. Treasury Financial Agent 

at 1-888-353-4537 no later than two business days prior to the payment (settlement) date. I also 

authorize the financial institutions involved in the processing of the electronic payment of taxes 

to receive confidential information necessary to answer inquiries and resolve issues related to 

the payment.

Form 4868 Jurat

The consent to disclosure is required on all Form 4868 electronic submissions.

Consent to Disclose

I consent to allow my Intermediate Service Provider, Transmitter, or Electronic Return Originator 

(ERO) to send this form to IRS and to receive the following information from IRS:

a) acknowledgment of receipt or reason for rejection of transmission, and

b) If delayed, reason for any delay in processing the form.

The following consent and taxpayer signature should only be presented when the taxpayer has 

selected the Electronic Funds Withdrawal option and the Self- Select Practitioner, Practitioner or 

Self-Select Online option is used.

Electronic Funds Withdrawal Consent

I authorize the U.S. Treasury and its designated Financial Agent to initiate an ACH electronic 

funds withdrawal (direct debit) entry to the financial institution account indicated in the tax 

preparation software for payment of my Federal taxes owed on this return and/or payment of 

estimated tax, and the financial institution to debit the entry to this account. This authorization is 

to remain in full force and effect until I notify the U.S. Treasury Financial Agent to terminate the 

authorization. To revoke (cancel) a payment, I must contact the U.S. Treasury Financial Agent 

at 1-888-353-4537 no later than 2 business days prior to the payment (settlement) date. I also 

authorize the financial institutions involved in the processing of the electronic payment of taxes 

to receive confidential information necessary to answer inquiries and resolve issues related to 

the payment.
232

FIGURE 8-7: TAXPAYER SIGNATURE FOR SELF-SELECT PIN 

Note: Taxpayers may use either the Prior Year AGI or Self-Select PIN (SSP) for authentication. 

If both are included in the record only one needs to match the IRS record.

The following taxpayer signature for EFW is required when Practitioner PIN signature method is 

used.

FIGURE 8-8: ELECTRONIC FUNDS WITHDRWAL CONSENT 

There is no signature requirement for the Form 4868 itself. A taxpayer signature is only required 

to authorize the withdrawal.

8.13.2 Form 56 Jurat

The consent to disclosure is required on all Form 56 electronic submissions.

Consent to Disclosure

I consent to allow my Intermediate Service Provider, Transmitter, or Electronic Return Originator 

(ERO) to send this form to IRS and to receive the following information from IRS:

a) acknowledgment of receipt or reason for rejection of transmission

b) if delayed, reason for any delay in processing the form.

Fiduciary Certification and Signature

Under penalties of perjury, I declare that I have examined this document, including any 

accompanying statements, and to the best of my knowledge and belief, it is true, correct, and 
233

complete. I agree to retain a copy of any evidence required authorizing me to serve in this 

fiduciary capacity and to provide such evidence upon request.

FIGURE 8-9: FIDUCIARY SIGNATURE 

8.13.3 Form 9465 (Standalone) Jurat

The consent to disclosure is required on all standalone Form 9465 electronic submissions.

Consent to Disclosure I consent to allow my Intermediate Service Provider, Transmitter, or 

Electronic Return Originator (ERO) to send this form to IRS and to receive the following 

information from IRS:

a) acknowledgment of receipt or reason for rejection of transmission

b) if delayed, reason for any delay in processing the form.

The following consent and taxpayer signature must be presented when the taxpayer has 

selected the Electronic Funds Withdrawal option to establish a Direct Debit Installment 

Agreement (include statement only with Electronic Funds Withdrawal (EFW). Statement in Form 

8878 does not apply), and the Self-Select PIN option is used.

Electronic Funds Withdrawal Consent

I authorize the U.S. Treasury and its designated Financial Agent to initiate a monthly ACH debit 

(electronic withdrawal) entry to the financial institution account indicated for payments of my 

federal taxes owed, and the financial institution to debit the entry to this account. This 

authorization is to remain in full force and effect until I notify the U.S. Treasury Financial Agent 

to terminate the authorization. To revoke payment, I must contact the U.S. Treasury Financial 

Agent at 1-800-829-1040 no later than 14 business days prior to the payment (settlement) date. 

I also authorize the financial institutions involved in the processing of the electronic payments 

taxes to receive confidential information necessary to answer inquiries and resolve issues 

related to the payments. The taxpayer signature must be present on all standalone Form 9465s.

8.13.4 Forms 1120, 1120-F, 1120-H and 1120-S Jurat

Form 1120, Form 1120-F, 1120-H or Form 1120-S electronic return signed by the Practitioner 

PIN method must contain the following text.

Perjury Statement

Under penalties of perjury, I declare that I am an officer of the above corporation and that I have 

examined a copy of the Corporation’s 2021 electronic income tax return and accompanying 
234

schedules and statements and to the best of my knowledge and belief, it is true, correct and 

complete.

Consent to Disclosure

I consent to allow my Electronic Return Originator (ERO), Transmitter, or Intermediate Service 

Provider to send the corporation’s return to the IRS and to receive from the IRS (a) an 

acknowledgement of receipt or reason for rejection of the transmission, (b) an indication of any 

refund offset, (c) the reason for any delay in processing the return or refund and (d) the date of 

any refund.

The following Electronic Funds Withdrawal Consent should only be presented when the 

taxpayer has selected the Electronic Funds Withdrawal option.

Electronic Funds Withdrawal Consent

I authorize the U.S. Treasury and its designated Financial Agent to initiate an electronic funds 

withdrawal (direct debit) entry to the financial institution account indicated in the tax preparation 

software for payment of the corporation’s Federal taxes owed on this return, and the financial 

institution to debit the entry to this account. To revoke a payment, I must contact the U.S. 

Treasury Financial Agent at 1-888-353-4537 no later than 2 business days prior to the payment 

(settlement) date. I also authorize the financial institution involved in the processing of the 

electronic payment of taxes to receive confidential information necessary to answer inquiries 

and resolve issues related to the payment.

FIGURE 8-10: OFFICER’S SIGNATURE 

ERO Declaration

I declare that the information contained in this electronic tax return is the information furnished 

to me by the corporation. If the corporation furnished me a completed tax return, I declare that 

the information contained in this electronic tax return is identical to that contained in the return 

provided by the corporation. If the furnished return was signed by a paid preparer, I declare I 

have entered the paid preparer’s identifying information in the appropriate portion of this 

electronic return. If I am the paid preparer, under the penalties of perjury, I declare that I have 

examined this electronic return, and to the best of my knowledge and belief, it is true, corrected 

complete. This declaration is based on all information of which I have any knowledge.
235

FIGURE 8-11: ERO PIN SIGNATURE 

8.13.5 Form 7004 Jurat

No signature is required on the Form 7004 unless the taxpayer has selected the Electronic 

Funds Withdrawal option. If selected, the Form 7004 electronic extension signed by the 

Practitioner PIN method must contain the following text.

Perjury Statement

Under penalties of perjury, I declare that I have been authorized by the above taxpayer to make 

this authorization and that I have examined a copy of the taxpayer’s electronic extension (Form 

7004) for the tax period indicated above and to the best of my knowledge and belief, it is true, 

correct and complete.

Consent to Disclosure

I consent to allow my Electronic Return Originator (ERO), Transmitter, or Intermediate Service 

Provider to send the corporation’s return to the IRS and to receive from the IRS (a) an 

acknowledgement of receipt or reason for rejection of the transmission, (b) an indication of any 

refund offset, (c) the reason for any delay in processing the return or refund and (d) the date of 

any refund.

Electronic Funds Withdrawal Consent

I authorize the U.S. Treasury and its designated Financial Agent to initiate an electronic funds 

withdrawal (direct debit) entry to the financial institution account indicated in the tax preparation 

software for payment of the taxpayer’s balance due on Form 7004, and the financial institution 

to debit the entry to this account. To revoke a payment, I must contact the U.S. Treasury 

Financial Agent at 1-888-353-4537 no later than 2 business days prior to the payment 

(settlement) date. I also authorize the financial institution involved in the processing of the 

electronic payment of taxes to receive confidential information necessary to answer inquiries 

and resolve issues related to the payment.

FIGURE 8-12: OFFICER’S SIGNATURE
236

ERO Declaration

I certify that the above numeric entry is my PIN, which is my signature to authorize submission 

of the electronic application for extension and electronic funds withdrawal for the taxpayer 

indicated above. I confirm that I am submitting application for extension in accordance with the 

requirements of the Practitioner PIN method and Publications 4163, Modernized e-file (MeF) 

Information for Authorized IRS e- file Providers and Publication 3112, IRS e- File Application 

and Participation.

FIGURE 8-13: EFIN/SELF-SELECT PIN

8.13.6 Form 1065 Jurat

The Form 1065 electronic return signed by the Practitioner PIN method must contain the 

following text.

Perjury Statement

Under penalties of perjury, I declare that I am a partner or limited liability company manager of 

the above partnership and that I have examined a copy of the Partnership’s 2017 electronic 

return of partnership income and accompanying schedules and statements and to the best of 

my knowledge and belief, it is true, correct, and complete.

Consent to Disclosure

I consent to allow my Electronic Return Originator (ERO), Transmitter or Intermediate Service 

Provider to send the partnership’s return to the IRS and to receive from the IRS (a) an 

acknowledgement of receipt or reason for rejection of the transmission, and (b) the reason for 

any delay in processing the return.

FIGURE 8-14: SIGNATURE OF PARTNER OR LIMITED LIBILITY COMPANY MANAGER

ERO Declaration

I declare that the information contained in this electronic return is the information furnished to 

me by the partnership. If the partnership furnished me a completed return, I declare that the 
237

information contained in this electronic return is identical to that contained in the return provided 

by the partnership. If the furnished return was signed by a paid preparer, I declare I have 

entered the paid preparer’s identifying information in the appropriate portion of this electronic 

return. If I am the paid preparer, under the penalties of perjury, I declare that I have examined 

this electronic return, and to the best of my knowledge and belief, it is true, correct, and 

complete. This declaration is based on all information of which I have any knowledge.

FIGURE 8-15: ERO PIN SIGNATURE 

8.13.7 Forms 990, 990-EZ, 990-PF, 990-T, 4720, 5227, 5330, 8038-CP, 

1120-POL and 8868 Jurat

A signature is required on the Form 8868, Part II only if the taxpayer has selected the Electronic 

Funds Withdrawal option. A signature IS required on ALL Forms 8868 Part III. If the Practitioner 

PIN method is selected it must contain the text shown below. The Form 990, 990-EZ, 990-PF, 

990-T, 1120-POL, 4720, 5225, 5330, or 8038-CP electronic return signed by the Practitioner 

PIN method must contain the following text:

Perjury Statement

Under penalties of perjury, I declare that I am an officer of the above entity or I am a person 

subject to tax with respect to (name of entity) , (EIN) and that I have examined a copy of the 

2023 electronic return and accompanying schedules and statements, and, to the best of my 

knowledge and belief, they are true, correct, and complete. I further declare that the amount in 

Part I above is the amount shown on the copy of the electronic return.

Consent to Disclosure

I consent to allow my intermediate service provider, Transmitter, or Electronic Return Originator 

(ERO) to send the return to the IRS and to receive from the IRS (a) an acknowledgement of 

receipt or reason for rejection of the transmission, (b) the reason for any delay in processing the 

return or refund, and (c) the date of any refund.

The following Electronic Funds Withdrawal Consent should only be presented when the Forms 

990-PF, 990-T, 1120-POL, 4720, 5330, 8038-CP or 8868 filer has selected the Electronic Funds 

Withdrawal option.
238

Electronic Funds Withdrawal Consent

I authorize the U.S. Treasury and its designated Financial Agent to initiate an electronic funds 

withdrawal (direct debit) entry to the financial institution account indicated in the tax preparation 

software for payment of the federal taxes owed on this return, and the financial institution to 

debit the entry to this account. To revoke a payment, I must contact the U.S. Treasury Financial 

Agent at 1-888-353-4537 no later than 2 business days prior to the payment (settlement) date. I 

also authorize the financial institutions involved in the processing of the electronic payment of 

taxes to receive confidential information necessary to answer inquiries and resolve issues 

related to the payment. I have selected a personal identification number (PIN) as my signature 

for the electronic return and, if applicable, the consent to electronic funds withdrawal.

FIGURE 8-16: OFFICER’S SIGNATURE

ERO Declaration

I declare that the information contained in this electronic return is the information furnished to 

me by the exempt organization/tax exempt entity. If the exempt organization/tax exempt entity 

furnished me a completed return, I declare that the information contained in this electronic 

return is identical to that contained in the return provided by the exempt organization/tax exempt 

entity. If the furnished return was signed by a paid preparer, I declare I have entered the paid 

preparer’s identifying information in the appropriate portion of this electronic return. If I am the 

paid preparer, under the penalties of perjury, I declare that I have examined this electronic 

return, and to the best of my knowledge and belief, it is true, correct and complete. This

declaration is based on all information of which I have any knowledge.

FIGURE 8-17: ERO PIN SIGNATURE

8.13.8 Forms 720, 2290 and Form 8849 Jurat

The Form 720, Form 2290, or Form 8849 electronic return signed by the Practitioner PIN 

method must contain the beginning and ending dates of the period in the Perjury Statement.

Perjury Statement
239

Under penalties of perjury, I declare that I have examined a copy of my electronic return and 

accompanying schedules and statements for the period beginning _and ending _and to the best 

of my knowledge and belief, they are true, correct and complete.

Consent to Disclosure

I consent to allow my Electronic Return Originator (ERO), Transmitter, or Intermediate Service 

Provider to send my return to the IRS and to receive from the IRS (a) an acknowledgement of 

receipt or reason for rejection of the transmission, (b) an indication of any refund offset, (c) the 

reason for any delay in processing the return or refund and (d) the date of any refund.

The following Electronic Funds Withdrawal Consent should only be presented when the 

taxpayer has selected the Electronic Funds Withdrawal option.

Electronic Funds Withdrawal Consent

I authorize the U.S. Treasury and its designated Financial Agent to initiate an electronic funds 

withdrawal (direct debit) entry to the financial institution account indicated in the tax preparation 

software for payment of the federal taxes owed on this return, and the financial institution to 

debit the entry to this account. To revoke a payment, I must contact the U.S. Treasury Financial 

Agent at 1-888-353-4537 no later than 2 business days before the payment (settlement) date. I 

also authorize the financial institution involved in the processing of the electronic payment of 

taxes to receive confidential information necessary to answer inquiries and resolve issues 

related to the payment.

FIGURE 8-18: TAXPAYER’S SIGNATURE

ERO Declaration

I declare that the information contained in this electronic return is the information furnished to 

me by the taxpayer. If the taxpayer furnished me a completed return, I declare that the 

information contained in this electronic return is identical to that contained in the return provided 

by the taxpayer. If the furnished return was signed by a paid preparer, I declare I have entered 

the paid preparer’s identifying information in the appropriate portion of this electronic return. If I 

am the paid preparer, under the penalties of perjury, I declare that I have examined this 

electronic return, and to the best of my knowledge and belief, it is true, correct and complete. 

This declaration is based on all information of which I have any knowledge.
240

FIGURE 8-19: ERO PIN SIGNATURE

The following additional Consent to Disclosure and Signature must also be presented when the 

Schedule 1 (Form 2290) is signed using the Practitioner PIN method.

Consent to Disclosure

By entering my PIN, I hereby consent to the Internal Revenue Service (IRS) disclosing 

information about my payment of the Heavy Highway Vehicle Use Tax (HVUT) for the tax period 

beginning July 1, 2020 and ending June 30, 2021, to the federal Department of Transportation 

(DOT), U.S. Customs and Border Protection (CBP), and to state Departments of Motor Vehicles 

(DMV). I understand that the information to be disclosed is generally confidential under the laws 

applicable to the IRS and that the agency receiving the HVUT information is not bound by these 

laws and may use the information for any purposes as permitted by other federal laws and/or 

state law. To be effective, this consent must be submitted to the IRS within 120 days of the date 

this return is signed.

If signed by a corporate officer or party other than the taxpayer, I certify that I have the authority 

to execute this consent to disclosure of tax information. 

Taxpayer's Signature

I am signing this Consent to Disclosure of Tax Information by entering my Self-Select PIN 

below.

FIGURE 8-20: TAXPAYER’S SIGNATURE SELF-SELECT PIN AND EIN
241

8.13.9 Form 1041 Jurat

The Form 1041 electronic return signed by the Practitioner PIN method must contain the 

following text.

Perjury Statement

Under penalties of perjury, I declare that the above amounts agree with the amounts shown on 

the corresponding lines of the electronic portion of the 2016 U.S. Income Tax Return(s) for 

Estates and Trusts. I have also examined a copy of the return(s) being filed electronically with 

the IRS, and all accompanying schedules and statements. To the best of my knowledge and 

belief, they are true, correct, and complete. If I am not the Transmitter, I consent that the 

return(s), including this declaration and accompanying schedules and statements, be sent to the 

IRS by the return transmitter.

Consent to Disclosure

I also consent to the IRS’s sending the ERO and/or Transmitter an acknowledgement of receipt 

of transmission and an indication of whether or not the return(s) is accepted, and, if rejected the 

reason(s) for the rejection.

The following Electronic Funds Withdrawal Consent should only be presented when the 

taxpayer has selected the Electronic Funds Withdrawal option.

Electronic Funds Withdrawal Consent

I authorize the U.S. Treasury and its designated Financial Agent to initiate an ACH electronic 

funds withdrawal (direct debit) entry to the financial institution account indicated in the tax 

preparation software for payment of the estate or trust taxes owed on this return, and the 

financial institution to debit the entry to this account. To revoke a payment, I must contact the 

U.S. Treasury Financial Agent at 1-888- 353- 4537 no later than 2 business days prior to the 

payment (settlement) date (24/7). I also authorize the financial institutions involved in the 

processing of the electronic payment of taxes to receive confidential information necessary to 

answer inquiries and resolve issues related to the payment.

Officer's Signature: I am signing this Tax Return and Electronic Funds Withdrawal Consent, if 

applicable, by entering my Self-Select PIN below.

FIGURE 8-21: FIDUCIARY OR OFFICER’S PIN 

ERO Declaration

I declare that I have reviewed the above estate or trust return(s) and that the entries on Form 

8879-F are complete and correct to the best of my knowledge. If I am only a collector, I am not 

responsible for reviewing the return(s), and only declare that this form accurately reflects the 

data on the return(s). The fiduciary or an officer representing the fiduciary will have signed this 

form before I submit the return(s). I will give the fiduciary or officer representing the fiduciary a 

copy of all forms and information to be filed with the IRS. If I am also the Paid Preparer, under 
242

penalties of perjury I declare that I have examined the above estate or trust return(s) and 

accompanying schedules and statements, and to the best of my knowledge and belief, they are 

true, correct, and complete. Declaration of preparer is based on all information of which the 

preparer has any knowledge.

FIGURE 8-22: ERO PIN SIGNATURE

8.13.10 Form 94x Jurat

The Jurat Disclosure Code options in the Form 94x Return Header and Amended 94x Header

are:

■ Practitioner PIN

■ Reporting Agent PIN

■ Online Filer PIN

The Form 94x perjury statement and consent to disclosure are required on all 94x Form 

electronic returns.

For Form 94x and Amended 94x, the MeF electronic signature options are:

Perjury Statement

Under penalties of perjury, I declare that I have examined a copy of my electronic return and 

accompanying schedules and statements for the period shown above and to the best of my 

knowledge and belief, they are true, correct, and complete.

Practitioner Online Filer Consent to Disclosure

I consent to allow my Electronic Return Originator (ERO), Transmitter, or Intermediate Service 

Provider to send my return to the IRS and to receive from the IRS (a) an acknowledgement of 

receipt or reason for rejection of the transmission, (b) the reason for any delay in processing the 

return or refund, and (c) the date of any refund, that are required for electronic returns 

processing.

Reporting Agent Consent to Disclosure

I consent to allow my Transmitter, or Intermediate Service Provider to send the return to the IRS 

and to receive from the IRS (a) an acknowledgement of receipt or reason for rejection of the 

transmission, (b) the reason for any delay in processing the return or refund, and (c) the date of 

any refund, that are required for electronic returns processing.
243

The following Electronic Funds Withdrawal Consent should only be presented when the 

taxpayer or Reporting Agent has selected the Electronic Funds Withdrawal option.

Electronic Funds Withdrawal Consent

If applicable, I authorize the U.S. Treasury and its designated Financial Agent to initiate an 

electronic funds withdrawal (direct debit) entry to the financial institution account indicated in the 

tax preparation software for payment of the federal taxes owed on this return, and the financial 

institution to debit the entry to this account. To revoke a payment, I must contact the U.S. 

Treasury Financial Agent at 1-888- 353-4537 no later than two business days before the 

payment (settlement) date. I also authorize the financial institutions involved in the processing of 

the electronic payment of taxes to receive confidential information necessary to answer inquiries 

and resolve issues related to the payment.

FIGURE 8-23: TAXPAYER’S SIGNATURE SELF-SELECT PIN AND EIN BOX

FIGURE 8-24: REPORTING AGENT SIGNATURE 

Use the ERO Declaration and Signature for Self-Select and Practitioner PIN when the return is 

transmitted by an Electronic Return Originator (ERO).

ERO Declaration

I declare that I have reviewed the information contained in the above employment tax return (s) 

and that the entries on Form 8879-EMP are complete and correct to the best of my knowledge. 

If the taxpayer furnished me a completed tax return, I declare that the information contained in 

this electronic tax return is identical to that contained in the return provided by the taxpayer. If 

the furnished return was signed by a paid preparer, I declare I have entered the paid preparer’s 

identifying information in the appropriate portion of this electronic return. I am the paid preparer, 

under the penalties of perjury I declare that I have examined this electronic return, and to the 
244

best of my knowledge and belief, it is true, correct, and complete. This declaration is based on 

all information of which I have any knowledge.

FIGURE 8-25: ERO PIN SIGNATURE
245

9. Form 7004, Application for Automatic 

Extension of Time to File Certain Business 

Income Tax, Information and Other Returns

■ Only one extension form will need to be e-filed on or before the due date of the 

appropriate return type.

■ A separate Form 7004 will need to be e-filed for each return.

■ Form 7004 may be filed electronically except for specifically identified returns (see 7004 

Instructions).

■ Although binary files, other than Form 8453, can be attached to Form 7004, the binary file 

documents will not be processed. Do not attach any document that needs IRS attention or 

approval.

■ Power of Attorney (POA) documents should be submitted separately.

■ Form 1138 for Net Operating Loss Carryback should be submitted separately to IRS.

■ Do not attach Form 1138 to the Form 7004.

9.1 Types of Returns and Conditions for which Form 7004 

may be used to Request Extension of Time to File

The revised Form 7004 (December 2020) must be used for any business returns that need 

extensions filed.

The automatic extension for certain business returns changed. Please refer to the table below.

TABLE 9-1: AUTOMATIC EXTENSIONS 

Automatic 5 1⁄2

Month Extension Automatic 6 Month Extension Automatic 7 Month Extension

1041 (estate other 

than bankruptcy), 

1041 (trust)

1041 (trust) 1041 (bankruptcy estate 

only),1041-N, 1041-QFT, 1042, 1065, 

1066, 1120, 1120- C, 1120-F, 1120-FSC, 

1120-H, 1120-L, 1120-ND, 1120-ND 

(section 4951taxes), 1120- PC, 1120-POL, 

1120-REIT, 1120-RIC, 1120-S, 1120-SF, 

3520-A, 8804, 706-GS(T)

1120, 1120-C, 1120-F, 

1120-FSC, 1120-H, 1120-L, 

1120-ND, 1120-ND (section 

4951 taxes), 1120-PC, 

1120-REIT, 1120-RIC, 

1120-SF
246

9.2 Data Entry for Form 7004

The extension date is based upon the tax period and the type of return for which an extension is 

being requested.

Note: The return due date and extended due date tables are available on each form families 

Modernized efile (MeF) Schemas and Business Rules page.

For calendar year and fiscal year filers, the tax period ending month must match the ending 

month that was approved by IRS as the tax period for this business.

If the change in accounting period is checked, you must have applied for approval to change 

your Tax Year prior to filing the application. Short Tax Year applications must check at least one 

of four reasons for short Tax Year. Refer to Publication 538, Accounting Periods and Methods, 

for details.

For a consolidated return (consolidated group), enter the name, address and EIN of each 

member of the group. If the member does not have an EIN, you may enter one of the following: 

“PENDING,” “APPLIED FOR” or “NONE.”

All monetary amounts are positive amounts. Tentative Tax, Total Payments and Refundable 

Credits, and Balance Due amounts are required. If Electronic Funds Withdrawal payment is 

attached, the payment amount must be for the entire balance due. Partial payments are not 

accepted.

9.3 Timely Filing of Form 7004

An extension will be rejected if it is not received by the IRS due date of the applicable return.

Note: For purposes of determining timeliness of the extension, the received date is the 

electronic postmark, if present, or the IRS received date in the GTX Key. To avoid rejecting 

extensions from filers or Transmitters in a different time zone from the IRS system, the time 

zone differences are taken into consideration. Five days are allotted to fix and resubmit rejected 

extensions.

An accepted acknowledgement of the electronic Form 7004 serves as IRS approval of the 

extension.
247

10. Exempt Organization Section

10.1 Form 8868, Application for Extension of Time to File an 

Exempt Organization Return

Both Parts II and III can be filed electronically to request an extension of time to file any of the 

forms listed on Form 8868, Application for Extension of Time to File an Exempt Organization 

Return, except for Form 8870, Information Return for Transfers Associated with Certain 

Personal Benefit Contracts. Form 8870 must be mailed in paper format to:

Department of the Treasury

Internal Revenue Service Center

Mail Stop 1112

Ogden, UT 84201-0045

File a separate Form 8868 for each return for which you are requesting an extension of time to 

file.

10.2 Reasonable Cause for Late Filing of Form 990, 990-EZ, 

990-PF, 990-T, 4720, 5227, 5330 or 1120-POL

On occasion, an organization may have a reasonable cause for late filing of an Exempt 

Organization return.

To expedite the process and avoid assertion of Failure to File Delinquency penalties, a filer may 

attach a reasonable cause explanation using the “ReasonableCauseExplanation.xsd” schema. 

Acceptance of the return through MeF does NOT mean that the explanation was accepted, and 

the penalty will not be assessed. If the explanation is not accepted, the taxpayer will be 

contacted as appropriate using existing IRS procedures.
248

11. Excise Tax Section

When Schedule 1 (Form 2290) is electronically filed, the IRS will provide stamped copies of the 

form to the transmitter or software provider. The electronic Schedule 1 (Form 2290) will contain 

a watermark and can be printed for use as proof of payment.

Form 2290 Schemas include:

c) An element for Consent to VIN Data Disclosure to indicate whether the taxpayer consents 

to disclosure of tax information.

d) EIN, Name and Date of the disclosure form when the taxpayer chooses to disclose.

e) A choice of PIN or binary attachment that will serve as the signature for the disclosure 

consent when the taxpayer chooses to disclose.

Note: To file Form 2290 you must have an EIN.
249

12. Individual Return/Extension Section

In Processing Year 2025, MeF will be accepting Forms 1040, 1040-SR, 1040-SS, 1040-PR, 

1040-NR, 56, 2350, 4868 and 9465.

12.1 Foreign Employer Compensation (FEC) Record

12.1.1 Form 1040

The FECRecord.xsd file supports entries on Form 1040, Line 1h or Form 1040-NR, Line 1h for 

Foreign Employer Compensation (FEC) received from non-U.S. employers who do not have 

EINs or issue Form W2s. The FEC Record:

■ Must be attached when the “FEC” literal is included in the Wages Not Shown Schedule

■ Form 1040-NR: Must be attached when the “FEC” literal is included in WagesLiteralCd.

■ Is limited to a maximum of 10 per return

■ Requires the U.S. address or foreign address where the wage-recipient resided when the 

services for the foreign employer were performed

If the services for the foreign employer were performed in the U.S., enter “US” in CountryCd; 

otherwise, enter the appropriate foreign country code found in the efileTypes.xsd file

12.1.2 Form 1040-NR

The FECRecord.xsd file supports entries on Form 1040-NR at the form level:

■ Must be attached when the “FEC” literal is cited in the Wages Literal Code on line 1h Form 

1040-NR, Line 1h for Foreign Employer Compensation (FEC).

■ Is limited to 1 per return.

■ Requires the U.S. address or foreign address where the wage-recipient resided when the 

services for the foreign employer were performed.

If the services for the foreign employer were performed in the U.S., enter “US” in CountryCd; 

otherwise, enter the appropriate foreign country code found in the efileType.xsd.file.

12.2 Field “Purpose” in Form 1040, 1040-NR Attachments

A Purpose tag has been included in some Form 1040/1040-NR attachments to explain when the 

statement, schedule, etc. should be attached to the return and the information that IRS is 

requesting.
250

12.3 Conditions Which May Affect Refund

The following conditions may delay the refund and/or change the refund amount:

■ The spouse made separate estimated tax payments and filed a joint return, or vice versa

■ The return was filed before the last estimated tax payment was credited to the account

■ The taxpayer has a Schedule E claiming a deduction for a questionable tax shelter

■ The taxpayer is claiming a blatantly unallowable deduction

■ The taxpayer is considered to be a first-time filer. A first-time filer is defined as a taxpayer 

who has not filed a tax return as a primary or secondary taxpayer during the previous ten 

years.

■ Inputting an address in the In Care of Name (InCareOfNm) element in the Return Header 

field will cause the refund to be made payable to the text in this field and possibly delay 

the refund. Only a name should be input in this field, not an address.

12.4 Extensions

An extension will be rejected if it is not received by the IRS due date of the applicable return.

For purposes of determining timeliness of the extension, the received date is the electronic 

postmark, if present, or the IRS received date in the GTX Key. To avoid rejecting extensions 

from filers or Transmitters in a different time zone from the IRS system, the time zone 

differences are taken into consideration. Five days are allotted to fix and resubmit rejected 

extensions.

Note: An accepted acknowledgement of the electronic Forms 4868, 2350, 7004 or 8868 serves 

as IRS approval of the extension.

12.5 Filer Name Format

The Form 1040, 1040-SS(PR), 1040-NR and 4868 Return Header Filer name has e-fileType 

NameLine1Type, which can have no leading or consecutive embedded spaces. The following is 

guidance for populating the Filer name information:

■ The only characters allowed are alpha, ampersand (&), hyphen (-), less-than sign (<), and 

space. The left-most position must be an alpha character. The less-than sign replaces the 

intervening space to identify the primary taxpayer's last name. It cannot be preceded by or 

followed by a space.

■ The ampersand (&) MUST be followed by a space ( ) on ALL Married Filing Joint returns. 

Please do not enter a double space ( )( ) after the ampersand (&).

Note: The ampersand (&) is not allowed on the Form 1040-NR.
251

■ All apostrophes (') and any other punctuation characters, except the hyphen (-), must be 

omitted from names and the alphabetic characters shifted to the left in their place. 

Example: O'Shea = OSHEA.

■ Numeric characters in name components must be replaced by alphabetic Roman 

Numerals.

Example: Charles 3rd = CHARLES III.

■ When a suffix such as “JR” or “III” is part of the name, enter a less-than sign (<) between 

the suffix and the last name. Do not enter a space before or after any less-than sign; the 

less- than sign takes the place of a space. Titles such as “M.D.” or “Ph. D.,” which are not 

part of a given name, may be omitted.

■ CANNOT CONTAIN MORE THAN 35 CHARACTERS - If the name line exceeds 35 

characters and spaces, abbreviate and truncate the name line in the following priority, until 

the name line no longer exceeds 35 characters and spaces. Stop reducing the length of 

the name line when the count of characters and spaces no longer exceeds 35:

■ Abbreviate the secondary taxpayer’s second name to its initial.

■ Abbreviate the primary taxpayers second name to its initial.

■ Delete the secondary taxpayer’s initial.

■ Delete the primary taxpayer’s initial.

■ Abbreviate the secondary taxpayer’s first name to its initial.

■ Abbreviate the primary taxpayer’s first name to its initial.

■ Truncate the remaining name line so that no characters remain after position 35.

Note: Any reference to the secondary taxpayer not applicable to Form 1040-NR.

Enter taxpayer names as follows:

■ For one taxpayer: Enter first name, a space, middle name or middle initial, a less-than sign 

(<), last name. (The last name of the individual must be contained within this name line 

field.) If there is a suffix, enter a less-than sign (<) between the last name and the suffix

■ For two taxpayers with same last name: Joint returns must contain one ampersand (&) 

between taxpayers' first names. The taxpayer whose first name is associated with the 

Primary SSN used on the return must be entered first, and the last name of that taxpayer 

must be identified by a preceding less-than sign (<).

■ For two taxpayers with different last names: If the spouse uses a different last name, enter 

the primary taxpayer's first and last names as above for one taxpayer's name, but after the 

last name, add another less-than sign (<) followed by an ampersand and the full name of 

the spouse. A maximum of two less-than signs are permitted. Any suffixes should follow 

the primary taxpayer's last name only.
252

TABLE12-1: EXAMPLES OF FILER NAME FORMAT 

Examples: * Enter as:

John C. (Brown), III JOHN C<BROWN<III

John M. (Brown), M.D. JOHN M<BROWN

Henry A. (Carter) HENRY A<CARTER

Frank N. (De Porta) FRANK N<DE PORTA

Timothy (Jackson), 2nd TIMOTHY<JACKSON<II

Carl A. (Jones) & Angie Myer CARL A<JONES<& ANGIE MYER

Charles (Jones) & Diane D. Jones, M.D. CHARLES & DIANE D<JONES

Florence E. (Jones) MD FLORENCE E<JONES

Alfred (Newman), Minor ALFRED<NEWMAN<MINOR

James R. (O'Donnell) JAMES R<ODONNELL

James (Oliver-Keogh), 3rd JAMES<OLIVER-KEOGH<III

Lillie B. (Owen-Smith) LILLIE B<OWEN-SMITH

J. B. (Smith) Jr. & Ann Trent J B<SMITH<JR & ANN TRENT

John A. (Smith), III & Ann Smith, M.D JOHN A & ANN<SMITH<III

John A. and Jane B. (Smith) JOHN A & JANE B<SMITH

*Parentheses indicate the last name of the taxpayer with the Primary SSN.

■ For other than Joint Return and deceased taxpayer: Enter the literal “DECD” after the 

surname of the deceased taxpayer.

Example:

John A<Doe<DECD

John A<Doe<JR DECD.

Note: Any reference to two taxpayers is not applicable to Form 1040-NR.

■ For a Joint Return with the same last name and Primary taxpayer is deceased:

■ Enter literal “DECD” after the first name and/or initial of the deceased taxpayer

Example:

John A DECD & Jane B<Doe

John A DECD & Jane B<Doe<JR.
253

■ For a Joint Return with the same last name and Secondary taxpayer is deceased: Enter 

the literal “DECD” after the first name and/or initial of the deceased taxpayer.

Example:

John A & Jane B DECD<Doe

John A & Jane B DECD<Doe<SR

■ For a Joint Return with different last names and either the Primary or the Secondary 

taxpayer is deceased: Enter the Literal “DECD” after the surname of the deceased 

taxpayer

Example:

John A<Doe<DECD & Jane B Smith

John A<Doe<III DECD & Jane B Smith 

John A<Doe<& Jane B Smith DECD

John A<Doe<JR & Jane B Smith DECD

■ For a Joint Return with the same last name and both taxpayers are deceased: Enter the 

literal “DECD” after the first name and/or initial of the deceased taxpayer.

Example:

John A DECD & Jane B DECD<Doe 

John A DECD & Jane B DECD<Doe<JR

■ For a Joint Return with different last name and both taxpayers are deceased: Enter the 

literal “DECD” after the surname of the deceased taxpayer.

Example:

John A<Doe<DECD & Jane B Smith DECD

John A<Doe<SR DECD & J B Smith DECD

Note: The In Care of Name (InCareOfNm) element in the Return Header should only be 

populated with a name. There should be no address information documented in this field.

Any reference to Joint Return taxpayers is not applicable to Form 1040-NR.
254

13 Exhibits

13.1 Exhibit 1 – Business Name Control

To aid in validating the Employer Identification Number (EIN), the “Name Control” must be 

provided. The Name Control consists of up to four alpha and/or numeric characters.

The Name Control should be determined from the information specified on the first name line. 

Generally, the Name Control is derived from the first four characters of the corporation. The 

ampersand (&) and hyphen (-) are the only special characters allowed in the Name Control. The 

Name Control can have less, but no more than four characters. Blanks may be present only at 

the end of the Name Control.

Note: Do not include ''dba'' as part of the Name Control. The initials stand for ''doing business 

as.”

Name Control Valid Characters:

■ Numeric (0- 9)

■ Business Alpha (A-Z)

■ Hyphen (-)

■ Ampersand (&)

Special Business Name Control Rule:

If an invalid character is used in the name line, drop the special character from the taxpayer's 

name.

Example: Jon.com should be considered as “Joncom” so the Name Control should be “Jonc” 

Another example is 4U.com. The Name Control should be “4UCO.”

TABLE 13-1: SPECIAL NAME CONTROL RULES

Name Example

Name 

Control General Rule

Sumac Field Plow Inc

11th Street Inc.

P&P Company

Y-Z Drive Co

ZZZ Club

Palm Catalpa Ltd.

Fir Homeowners Assn.

SUMA

11TH

P&PC

Y-ZD

ZZZC

PALM

FIRH

Derive the Name Control from the first 

four significant characters of the 

corporation’s name.
255

Name Example

Name 

Control General Rule

The Willow Co.

The Hawthorn

WILL

THEH

When determining a corporation 

name control, omit “The” when it is 

followed by more than one word. 

Include the word “The” when it is 

followed by only one word.

John Hackberry PA 

Sam Sycamore SC

Carl Eucalyptus M.D.P.A.

JOHN

SAMS

CARL

If an individual name contains any of 

the following abbreviations, treat as 

the business name of a corporation:

f) PC – Professional Corporation

g) SC – Small Corporation

h) PA – Professional Association

i) PS – Professional Service

The Joseph Holly Foundation JOSE Apply Corporation Name Control rules 

when the organization name contains 

“Fund,” “Foundation,” or ”Fdn.”

Kathryn Fir Memorial Fdn. KATH Apply Corporation Name Control rules 

when the organization name contains 

“Fund,” “Foundation,” or ”Fdn.”

City of Fort Hickory Board

Walnut County Employees Association

Rho Alpha Chapter Alpha Tau 

Fraternity 

House Assn. of Beta XI Chapter of 

Omicron Delta Kappa

CITY

WALN

RHOA

HOUS

Apply the corporate Name Control 

rules to chapter names of national 

fraternal orders.
256

13.2 Exhibit 2 – Exempt Organization Name Control 

TABLE 13-2: EXEMPT ORGANIZATION NAME CONTROL

Exempt Organization Name Control 

(Underlined)

Name 

Control General Rule

Local 210 International 

Post 3120 Veterans of Wars

AFL-CIO Laborer’s Union

BPOE Benevolent Order of Elks

AMVETS American Veterans

Southbend American Legion

Boy Scouts of America (BSA)

INTE

VETE

LABO

BENE

AMER

AMER

BOYS

The Name Control is the first four

characters of the national title.

Parent Teacher’s Association of 

Vermont PTA of Georgia

PTAV

PTAG

The Name Control is “PTA” plus the 

first letter of the state, whether or not 

the state name is present as part of 

the name of the organization.

Diocese of Kansas ST. Rose’s Hospital

ST. Silver’s Church Diocese of Lani 

Building Fund,

ST. Bernard’s Church

STRO

STSI

STBE

For churches and their subordinates, 

(i.e., nursing homes, hospitals) derive 

the Name Control from the legal name 

of the church.

13.3 Exhibit 3 – Estate and Trust Name Control 

The rules for assigning the name control are different for trusts that applied for their Employer 

Identification Number (EIN) via the INTERNET and trusts that applied for their EIN using a 

paper application.

Trusts that received their EIN via the Internet must use the same rules as Corporations when 

determining their correct Name Control. The IRS Internet computer program assigns the first 

four characters of the first name of the trust as the name control, ignoring leading terms such as 

“...Trust for...,” etc., and selects the first four characters of first name of the individual, 

organization, etc. This is a departure from procedures used for EIN applications for trusts that 

were filed on paper.

EINs for Trusts that were assigned via completion of an Internet application begin with either 20, 

26, 27, 45, 46, 47, 81, 82, 83, 84, 85, 86, 87, and 88 i.e. 20- nnnnnnn Also, IRS notice CP 575B 

is used to notify an applicant of the EIN assigned to the entity named in the application and 
257

includes a tear-off tab that references the Name Control assigned to the EIN. The Name Control 

should also appear at the top of the second page.

In the following example, NAME represents the Name Control. (IRS USE ONLY) 575B 10-31-

2008 NAME B 9999999999 SS-4.

Trusts that applied for their EIN via a paper application i.e. form SS-4 were assigned name 

controls using the first four characters of the last name of the trust. Please refer to the following 

examples to determine your correct name control when completing the entity section of your 

electronic form 1041.

The procedures for assigning the name control for an Estate has not changed.

Note: Filers (Fiduciaries or their authorized representatives) who cannot determine the correct 

Name Control will need to contact the Business Specialty Tax Line at 1-800-829-4933 for 

assistance.

TABLE 13-3: ESTATE AND TRUST NAME CONTROL 

Estate Organization Name Control 

(Underlined)

Name 

Control

General Rule

Frank Walnut, Estate, Allan Beech, 

Exec

WALN The Name Control is the first four 

characters of the deceased 

individual's last name.

Note: The decedent's name may be 

followed by or preceded by “Estate” 

on the name line

Jan Fir Trust FBO

Patrick Redwood Chestnut Bank TTEE

Jan R. Fir Children’s Trust

JRF Children’s Trust

ABCD Trust No. 001036

Donald C Beech Trust FBO

Cynthia Fig Michael Teak Clifford Trust

FIR

REDW

FIRC

JRFC

ABCD

BEEC

TEAK

If the organization name control 

contains the name of an individual 

and the words “Trust” and “Fund” are 

both present, use the first four 

characters of the trust’s name or 

individual’s last name.

Note: Never include any part of the 

word “trust” in the Name Control.
258

Estate Organization Name Control 

(Underlined)

Name 

Control General Rule

Cedar Corp Employee Benefit 

Trust Magnolia Association Charitable 

Lead Trust

Maple-Birch Endowment Trust, John J. 

Willow Trustee

CEDA

MAGN

MAPL

When the organization name contains 

the name of a corporation and the 

words “Trust” and “Fund” are both 

present; apply the corporate name 

control rules below.

When a corporation, association or 

endowment is part of the Trust name, 

use the first four characters of the 

name of the corporation, association, 

etc.

Trust No. 0129C FBO Margaret Laurel

Trust No. 12100 FBO Margaret Laurel

129

1210

For numbered trusts, use the first four 

digits of the trust number, 

disregarding any leading zeros and 

trailing alphas.

0020 GNMA Pool

GNMA Pool No. 00100B

20GN

GNMA

GNMA pool, use the first four digits of 

the pool number, but do not include 

any leading zeros or trailing alphas. If 

there are fewer than four numbers, 

use the letters “GNMA” to complete 

the Name Control
259

13.4 Exhibit 4 – Employment Tax Name Control 

Note: Form 940, 941, 720, 730, 11-C and 2290 Return

MOD IEIN (EINs beginning with prefixes 20, 26, 27, 45, 46, or 47) uses the first four characters 

of the first name shown on the Primary Name Line for trusts Partnerships and LLCs

TABLE 13-4: EMPLOYMENT TAX NAME CONTROL

Names(s)

Name 

Control General Rule

a) Sumac Field Plow Inc.

P&P Company

Y-Z Drive Corporation

The Joseph Holly Foundation

Kathryn Fir Memorial FDN

John Hackberry PA

Sam Sycamore SC

Carl Eucalyptus M.D.P.A. 

The Willow LLC

SUMA

P&PC

Y-ZD

JOSE

KATH

JOHN

SAMS

CARL

WILL

a) One of the following appears 

in the name use the first four 

significant characters of the 

name:

■ Inc — Incorporated

■ Co — Company

■ Corp — Corporation

■ Fdn — Foundation

■ PC — Professional 

Corporation

■ SC — Small Corporation

■ PA — Professional 

Association

■ PS — Professional Service

■ LLC — Limited Liability 

Company

■ Assn — Association

b) City of Fort Hickory Board of 

Commissioners

Rho Alpha Chapter Alpha Tau 

Fraternity

House Assn. Of Beta XI

CITY

RHOA

HOUS

b) The name of a local 

governmental organization or 

chapter of a national fraternal 

organization is present — use the 

first four significant characters

of that name.
260

Name Control

General 

Rule Names(s)

c) DBA Howard Elder Development

Laurel, Birch & Hawthorn Ptrshp.

E.J. Fig, M.L. Maple, & R.T. Holly E.J. 

Fig

Gen Ptr CedarTeak & Pine, Ptrs.

Bob Oak & Carol Hazel

HOWA

LAUR

FIG

CEDA

OAK

c) Follow the priority listed under 

“5. Form 1065” is either:

■ “Partnership” or an 

abbreviation of that word 

appears with a list of 

partners' names.

■ Only Partners’ names are 

present. Only one name 

(“Sole Proprietor”) is 

present — use the first four 

characters

d) Arthur P Aspen

Attorney John Redwood, D.D.S.

Jane Hemlock, M.D.

ASPE

REDW

HEML

d) Only one name ("Sole 

Proprietor") is present — use the 

first four characters of the

last name of the Sole Proprietor 

following the rules listed under 

"2. Rules for identifying Individual 

Last Names in BMF Name 

Controls

e) Redbud Restaurant

John Cedar and Sons

Drew Hawthorn and Associates

REDB

JOHN

DREW

e) None of the conditions above 

are present but a trade name or 

DBA (doing business as) name is 

present — use the first four 

characters of first name

13.5 Exhibit 5 – Individual Name Control 

The Primary SSN, Primary Name Control, State Abbreviation and Zip Code should be verified to 

avoid lengthy delays caused by mismatches with existing taxpayer information in IRS records.

The individual name controls for the Primary and Spouse in the Form 1040 Return Header, 

Form 1040 Dependent and Spouse Exemption, Schedule EIC Qualifying Child, Form 2441 

Qualifying Person, and all Form 8863 students, must equal the first four significant characters of 

the primary taxpayer's last name. No leading or embedded spaces are allowed. The first leftmost position must contain an alpha character. Only alpha, hyphen, and space are allowed. 

Omit punctuation marks, titles and suffixes.

The hyphen (-) is the only special character allowed for the PersonNameControlType.
261

TABLE 13-5: INDIVIDUAL NAME CONTROL – GENERAL APPLICATION 

Individual Name Name Control

John Brown BROW

Mary Smith & John Jones SMIT

Ralph Teak TEAK

Dorothy Willow WILL

Joe McCedar MCCE

Joe McCarty MCCA

Torn MacDouglas MACD

Joseph MacTitus MACT

John Hardy, Minor HARD

April May Jordan JORD

General Rule: The name control generally consists of the first four characters of the individual’s 

last name.

TABLE 13-6: INDIVIDUAL NAME CONTROL – HYPHENATION

Individual Name Name Control

John Lea-Smith LEAThomas A. El-Oak EL-O

Rana Al-Smadi AL-S

John O’Neil ONEI

Ann O’Spruce OSPR

General Rule: The hyphen (-) is the only special character allowed in the 

PersonNameControlType.

Note: When a taxpayer’s last name contains an apostrophe (‘), ignore/disregard the apostrophe 

when establishing the Name Control.
262

TABLE 13-7: INDIVIDUAL NAME CONTROL – LESS THAN FOUR CHARACTERS 

Individual Name Name Control

Mark D’Magnolia DMAG

John O’Willow OWIL

Danette B B

James P. Ai AI

John A. Fir FIR

John Ao, Sr. AO

John En, Sr. EN

General Rule: The Name Control may be less than four characters (if applicable).

Note: The first character must be an alpha character. Blanks are not needed as filler.

TABLE 13-8: INDIVIDUAL NAME CONTROL – NAME PREFIXES 

Individual Name Name Control

Daniel P. Di Almond DIAL

Mary J. Van Elm VANE

Susan L. Von Birch VONB

Aya Abu Sham ABUS

Donald Vander Oak VAND

Otto Von Hickory VONH

Nabil Al Feyez ALFE

Amr El Bayoumi ELBA

General Rule: Taxpayer names such as “Van,” “Von,” “Vander,” “Al,” “El,” “Abu” and “Di” are 

considered part of the individual name control.

Note: See the Asian Pacific Names for exceptions to this rule.
263

TABLE 13-9: INDIVIDUAL NAME CONTROL – TWO LAST NAMES 

Individual Name Name Control

Janet C. Redbud Laurel LAUR

Dee (Plum) Birch BIRC

Mary Johnson Garcia GARC

General Rule: When two last names are shown for an individual, derive the name control from 

the second last name of the individual.

Note: See exceptions to this rule for Hispanic names, Asian-Pacific names, Native American 

names and Islamic & Arab names.

TABLE 13-10: INDIVIDUAL NAME CONTROL – HYPHENATED LAST NAMES 

Individual Name Name Control

Joan Hickory-Hawthorn HICK

Dale Redwood-Cedar REDW

John Lea-Wren LEAGeneral Rule: When two last names are connected by a hyphen, derive the name control from 

the first last name.

TABLE 13-11: INDIVIDUAL NAME CONTROL – PRIMARY TAXPAYER’S LAST NAME 

Individual Name Name Control

Dell Ash & Linda Birch ASH

Trey & Joan Eucalyptus EUCA

Linda Birch & Dell Ash BIRC

Mary Smith & Mike Best SMIT

General Rule: On a joint return, whether the taxpayers use the same or different last name, 

derive the name control from the Primary taxpayer’s last name.

Consider certain foreign suffixes as part of the last name (for example, Armah-Bey, Pax-Ayala 

and AllarSid). Attention must be given to those names that incorporate a mother’s maiden name 

as a suffix to the last name. This practice is common in Hispanic names. Consider the mother’s 

maiden name as part of the surname for Name Control purposes.
264

TABLE 13-12: FOREIGN SUFFIXES 

Individual Name Name Control

Abdullah Allar-Sid ALLA

Jose Alvarado Nogales ALVA

Juan de la Rosa Y Obregon DELA

Pedro Paz-Ayala PAZDonald Vander Neut VAND

Otto Von Wodtke VONW

John Smith Gonzalez GONZ

Maria Acevedo Smith SMIT

John Garcia Garza Hernandez GARZ

Elena del Valle DELV

Eduardo de la Rosa DELA

Pablo De Martinez DEMA

Miguel de Torres DETO

Juanita de la Fuente DELA

B.A. De Rodriguez DERO

M.D. de Garcia DEGA

General Rule: When “del,” “de” or “de la” appears with a Hispanic name, include it as part of the 

name control.

TABLE 13-13: FOREIGN SUFFIXES – HISPANIC 

Individual Name Name Control

Juan Garza Morales GARZ

Maria Lopez y Moreno LOPE

Sylvia Juarez de Garcia JUAR

General Rule: When two Hispanic names are shown for an individual, derive the name control 

from first last name.

Note: This rule may not accurately identify all Hispanic last names, but it does provide 

consistency in IRS Hispanic name controls.
265

Below are examples of Asian-Pacific last names and the derivative name control. Some IndoChinese names have only two characters.

TABLE 13-14: ASIAN-PACIFIC 

Individual Name

Name 

Control General Rule

Binh To La LA

Nam Quoc Tran & Thuy Thanh Vo TRAN

Dang Van Le Nhat Thi Pham LE PHAM When “Van” (male) or “Thi” (female) 

appears with an Asian- Pacific name, 

do not include it as part of the name 

control.

Kim Van Nguyen & Thi Tran NGUY

Kwan Kim Van & Yue Le KWAN When the last name appears first, 

derive the name control from that 

name.

Yen-Yin Chiu Jin-Zhang Qui CHIU QUI

Below are examples of name controls for Native Americans.

TABLE 13-15: NATIVE AMERICANS 

Individual Name

Name 

Control General Rule

Earline Old Person OLDP Native American surnames may contain 

several words.

Spike Big Horn BIGH Note: Begin the name control with the

surname (unless the taxpayer is already 

established with a different

Mary Between Lodges BETW Note: Begin the name control with the

surname (unless the taxpayer is already 

established with a different

Gail George Moonface GEOR Name control that agrees with the name

control from the Social Security

Administration (SSA).
266

Individual Name

Name 

Control General Rule

Night & James Lou Mary Her Many Horses HERM Name control that agrees with the name

control from the Social Security

Administration (SSA).

13.6 Exhibit 6 - Social Security and Taxpayer Identification 

Numbers

TABLE 13-16: SOCIAL SECURITY AND TAXPAYER IDENTIFICATION NUMBERS 

Valid Ranges for: Area Group Serial General Rule

Social Security 

Numbers (SSN)

001-665,

667-899

01-99 0001- 9999 When the SSN “group” 

contains all zeros, the SSN is 

a test SSN and a live return 

will be rejected. When the 

SSN “serial” contains all 

zeros, the return will be 

rejected. Additionally, all 

ones, twos, threes, fours, 

fives, sixes, sevens, eights, 

“123456789” or “234567890”

entered are not valid

Individual Taxpayer 

Identification Numbers 

(ITIN)

900-999 50-65, 70-88,

90-92, 94-99

0000- 9999

Adoption Identification 

Numbers (ATIN)

900-999 93 0000- 9999
267

13.7 Exhibit 7 – Identifiers

This section describes the identifiers used within the MeF system. Identifying numbers are 

defined at the transmission, return and form levels and uniquely identify these entities.

1.) Transmission Level Identifying Numbers

GTX Key - The format of the GTX Key, used in IFA only, is as follows:

■ SYYYYMMDDhhmmss.nnnn

■ S = “A,” “B,” “C,” etc. = the IFA server site.

■ YYYYMMDD = received date (4 digit year, 2 digit month, 2 digit day)

■ hhmmss.nnnn = received time (2 digit hour, 2 digit minutes, 2 digit seconds, 4 digit nanosecond)

Message ID

This number, which exists in the transmission header, uniquely identifies a message. The 

Message ID element is mandatory. All request and response message must have a globally 

unique Message ID provided by the message source and is a 20-digit number with following 

format:

■ (ETIN + ccyyddd + 8-character alphanumeric). 

Request Message ID

To ensure the global uniqueness of a Message ID, the following format is adopted for the 

request messages sent to the MeF system: 

■ ETIN + ccyyddd + xxxxxxxx

Example

Request Message ID: 00130201107312345678

The first five digits (00130) contain the ETIN, the next four digits (2011) contain the year, the 

next three digits (073) contain the Julian date and the last eight digits (12345678) contain a 

sequence number to uniquely identify messages sent within a day with the given ETIN. The total 

number of characters of the request Message ID is twenty.

Response Message ID

For response messages sent from the MeF system, the following format is adopted for the 

Message ID:

■ Request Message ID + “R”

Example

Response Message ID 00130201107312345678R

The total number of characters of the response message ID is twenty-one.
268

Error Message ID

For error messages sent from the MeF system, the following format is adopted for the message 

ID: 

■ Request Message ID + “E”

Example

Response Message ID 00130201107312345678E

The total number of characters of the error message ID is twenty-one.

Error ID

This number can be found in the acknowledgement file, uniquely identifies each error in the 

acknowledgement file. It can be up to 6 digits in length.

Transmitter’s ETIN

This number, which exists in the transmission header, uniquely identifies the electronic 

transmitter. It’s a 5-digit number assigned by the IRS.

2.) Return Level Identifying Numbers

Submission ID

This number, which exists in the submission header, is a globally unique 20-digit number with 

the following format: (EFIN + ccyyddd + 7-digit alphanumeric sequence number). There is a 

Business Rule validation that the Year in the Submission ID must be the current Processing 

Year.

Software ID

This number, which exists in the return header or as a top-level element within each schema, 

identifies the software used to build the return, form, or schedule XML instance. It’s an 8-digit 

ASCII character field assigned by the IRS. The first two positions identify the Tax Year.

The Software ID in the ReturnHeader is a required field. If the return was created using just one 

software package, the SoftwareId in the ReturnHeader should be the only Software ID 

transmitted. If the return is created using more than one software package, the Software ID in 

the other Return Documents must indicate which software package was used for each form.

Originator’s EFIN

This number, which exists in the element definition and the submission manifest, is the 

originator’s Electronic Filing Identification Number. It’s a 6-digit numeric field, where the first 2 

digits represent a pre-defined IRS district office code. This identifier is assigned by the IRS.

Business EIN

This number, which exists in the element definition, is the Employer Identification Number of the 

business for which the return is being filed. This is a 9-digit numeric field, where the first 2 digits 

represent a pre-defined IRS district office code. The IRS assigns this identifier.
269

Preparer’s PTIN

This number, which exists in the element definition is a Preparer’s Tax Identification Number. 

PTIN is 9 digits, beginning with the letter ‘P’ followed by 8 numeric digits. The PTIN is assigned 

by the IRS. Tax returns may be rejected if any number that is not a PTIN is included in this field.

Preparer Firm’s EIN

This number, which exists in the element definition, is the Employer Identification Number of the 

firm which prepared the return (if applicable). It is a 9-digit numeric field, where the first 2- digits 

represent a pre- defined IRS district office code. The EIN is assigned by the IRS.

STIN

This number, which exists in the Form 1040 , is the site identification number VITA and Tax 

Counseling for the Elderly Non-Paid Preparer IRS- Sponsored Programs. The composition of 

the “STIN” is “S” followed by 8 digits.

3.) Form Level Identifying Numbers

Document ID

This number uniquely identifies a single form/schedule XML instance within the return. The 

attribute DocumentId exists in every top-level element in the form/schedule Schemas. It can be 

up to 30 positions in length, and is alphanumeric, plus can contain characters “,” “.” and “-.” This 

pattern allows for a timestamp to be used within the field. This identifier is assigned by the 

ERO’s software.

Reference Document ID

This number refers to a unique form/schedule XML instance (identified by its DocumentId 

attribute) within the return attribute referenceDocumentId. It is found where attachments to 

the tax return, form, and/or lines are made. Thus, this attribute’s structure is identical to the 

structure of the DocumentId attribute.

13.8 Exhibit 8 – Standard Postal Service State Abbreviations 

and ZIP Codes

The Standard Postal Service State Abbreviations and Zip Code List is found on irs.gov.

13.9 Exhibit 9 – Foreign Country Codes

The Foreign Country Code List is found on irs.gov.

13.10 Exhibit 10 – Forms and Attachment Listing

The Forms and Attachments listings will no longer be housed on the MeF User Guides & 

Publications Page. Each tax type (form family) will have this information on its own Tax Year

Modernized e-File (MeF) Schemas and Business Rules.
270

13.11 Exhibit 11 – Return Due Dates Tables

The Returns Due Dates will no longer be housed on one page. Each tax type (form family) will 

have this information on its own Tax Year Schemas and Business Rules.

13.12 Exhibit 12 – Recommended Names and Descriptions 

for PDFs

As explained in Section 2.2.4 Names and Descriptions for PDFs, IRS recommends using 

specific names and descriptions when attaching certain PDFs to the MeF submission. This 

provides consistency in what the IRS users are seeing and helps to expedite processing of 

these returns.

The table below has the information listed by Regulatory Requirement and can be found on the 

Modernized e-file (MeF) User Guides & Publications page. Updates during the year will be 

included on the document posted on irs.gov. Two additional tables will be provided on irs.gov:

j) Recommended Names and Descriptions for PDFs based on Forms for Business Returns

k) Recommended Names and Descriptions for PDFs based on Forms for Individual Returns

TABLE 13-17: RECOMMENDED NAMES AND DESCRIPTION FOR PDFS BASED ON REGULATORY 

REQUIREMENTS IRC § 367 – FOREIGN RESTRUCTURING TRANSACTIONS

Title of 

Disclosure/Agreement 

/ Statement

Regulatory 

Requirement to

Be Attached to

Return

PDF File Name 

(limited to 64 

characters)

Description to be used 

in Binary 

Attachment.xsd (limited 

to 128 characters)

§ 367 Interest Prior §1.367(a)-

8(b)(3)(iii)

Section367Interest Section 367 Interest

Gain Recognition 

Agreement Under § 

1.367(a)-8

§ 1.367(a)-8(c)(2) 

and (d)(1)

GainRecognitionAg

reement1.367(a)-8

Gain Recognition 

Agreement 1.367(a)-8

Calculation of Section 

367 Tax and Interest

§ 1.367(a)-

8(c)(1)(v)

CalculationOfSecti

on3 67TaxAnd 

Interest

Calculation of Sec 367 Tax 

and Interest

Annual Certification for 

Gain Recognition 

Agreement Under § 

1.367(a)-8

§ 1.367(a)-8(g) AnnualCertification

For GainRec 

ognitionAgreement1.367(a)-8

Annual Certification for 

Gain Recognition 

Agreement 1.367(a)-8

Request for Relief -

Statement of Reasons 

for Failure to File or 

Comply

§ 1.367(a)-8(p) ReliefRequestState

me ntForFailureTo 

FileOrComply

Request for Relief 

Statement for Failure to 

File or Comply
271

Title of 

Disclosure/Agreement 

/ Statement

Regulatory 

Requirement to

Be Attached to

Return

PDF File Name 

(limited to 64 

characters)

Description to be used 

in Binary 

Attachment.xsd (limited 

to 128 characters)

Election to Reduce Stock 

Basis Under § 1.367(a)-

8(o)(1)(iii)

§ 1.367(a)-

8(o)(1)(iii)

ElectionToReduce

StockBasis1.367(a)-8(o)(1)(iii)

Election to Reduce Stock 

Basis 1.367(a)- 8(o)(1)(iii)

Election to Reduce Stock

Basis Under § 1.367(a)-

8(o)(5)(iii)(B)

§ 1.367(a)-

8(o)(5)(iii)(B)

ElectionToReduceS

to ckBasis1.367(a)-

8(o)(5)(iii)(B)

Election to Reduce Stock 

Basis 1.367(a)-

8(o)(5)(iii)(B)

Section 367(a) -

Reporting of CrossBorder Transfer Under 

Reg. § 1.367(a)-3(c)(6)

§ 1.367(a)-3(c)(6) Sec367(a)Reportin

gCr ossBorder 

Transfer- 1.367(a)-

3(c)(6)

367(a) - Reporting of 

Cross-Border Transfer 

1.367(a)-3(c)(6)

Section 367(a) -

Compilation of 

Ownership Statements 

under Reg. § 1.367(a)-

3(c)

§ 1.367(a)-3(c)(7) Sec367(a)Compilat

ion OfOwnershipSt 

mts- 1.367(a)-3(c)

367(a) - Compilation of 

Ownership Stmt- 1.367(a)-

3(c)

Required Statement 

Under § 1.367(a)-3(d) for 

Assets Transferred to a 

Domestic Corp

§ 1.367(a)-

3(d)(2)(vi)(B)(1)(ii)

RequiredStmt1.367(a)-3(d)-Required Statement Under 

§ 1.367(a)-3(d) for Assets 

Transferred to a Domestic 

Corp

Election to Apply 

Exception Under § 

1.367(a)-7(c)

§ 1.367(a)-7(c)(5) 

or §1.6038B-1(c)(6)

ElectiontoApplyExc

ept ion- 1.367(a)-

7(c)

Election to Apply 

Exception Under § 

1.367(a)-7(c)

Notice Statement Under 

§ 1.367(b)-1(c)

§ 1.367(b)-1(c) NoticeStatement1.367(b)-1(c)1.367(b)-1(c) Notice Stmt

Required Statement 

under § 1.367(e)-

2(b)(2)(i)

§ 1.367(e)-

2(b)(2)(i)(C)

RequiredStatement

- 1.367(e)-

2(b)(2)(i)

1.367(e)-2(b)(2)(i)(C)

Required Stmt

Master Property 

Description

§ 1.367(e)-

2(b)(2)(i)(C)(2)

MasterPropertyDes

cri ption- 1.367(e)-

2(b)(2)

1.367(e)-2(b)(2)(i)(C)(2) 

Master Property 

Description Statement

Required Statement 

under § 1.367(e)-

2(c)(2)(i)

§ 1.367(e)-

2(c)(2)(i)(C)

RequiredStatement

- 1.367(e)-

2(c)(2)(i)

1.367(e)-2(c)(2)(i)(C) 

Required Stmt
272

Title of 

Disclosure/Agreement 

/ Statement

Regulatory 

Requirement to

Be Attached to

Return

PDF File Name 

(limited to 64 

characters)

Description to be used 

in Binary 

Attachment.xsd (limited 

to 128 characters)

Required Statement 

under § 1.367(e)-

2(b)(2)(iii) for Stock of 

80Percent Domestic 

Subsidiary Corporations

§ 1.367(e)-

2(b)(iii)(A)

RequiredStatement

- 1.367(e)-

2(b)(2)(iii)

1.367(e)-2(b)(2)(iii) 

Required Stmt

Statement Under § 

1.367(a)- 7(c)(4) for 

Transfer of Assets to a 

Foreign Corporation in a 

Section361 Exchange

§ 1.367(a)-7(c)(4)(i) 

and § 1.6038B1(c)(6)(iii) for U.S. 

Transferor

StmtUnder1.367(a)

AssetsTransToFor

eignCorp361Exch

Statement Under § 

1.367(a)-7(c)(4) for 

Transfer of Assets to a 

Foreign Corporation in a 

Section

Election to Apply 

Exception Under § 

1.367(a)-7(c)

§ 1.367(a)-7(c)(5)(i) 

and § 1.6038B1(c)(6)(ii) for U.S. 

Transferor; § 

1.367(a)- 7(c)(5)(ii) 

for each control 

group member

ElectionToApplyEx

cep tionUnder 

1.367(a)- 7(c)

Election to Apply 

Exception Under § 

1.367(a)-7(c)

Statement to Elect to 

Apply Exception Under

§ 1.1248(f)-2(a)(2) 

§ 1.1248(f)-2(a)(3)

StatementToElectT

oApplyException1.

1248(f)- 2(a)(2)

Statement to Elect to

Apply Exception Under § 

1.1248(f)-2(a)(2)

Statement to Elect to 

Apply Exception Under § 

1.1248(f)- 2(b)

§ 1.1248(f)-2(b)(1) StatementToElectT

oApplyException1.

1248(f)- 2(b)

Statement to Elect to 

Apply Exception Under § 

1.1248(f)-2(b)

Statement to Elect to 

Apply Exception Under § 

1.1248(f)- 2(c)

§ 1.1248(f)-2(c)(1) StatementToElectT

oApplyException1.

1248(f)- 2(c)

Statement to Elect to 

Apply Exception Under § 

1.1248(f)-2(c)
273

TABLE 13-18: RECOMMENDED NAMES AND DESCRIPTION FOR PDFS BASED ON REGULATORY 

REQUIREMENTS – SPECIFIC FORM ATTACHMENTS

Title of Disclosure /

Agreement / 

Statement

Regulatory 

Requirement to

Be Attached to

Return

PDF File Name 

(limited to 64 

characters)

Description to be used 

in Binary 

Attachment.xsd (limited 

to 128 characters)

Form 5471, 

Schedule O - Section 

F - Required 

Organizational Chart

§ 6038B Form5471ScheduleOOrgChartForm 5471 Schedule O 

- Org Chart

Form 8858, Item 5 -

Required 

Organizational Chart

As instructed by 

Form 8858 and 

Instructions to 

Form 8858

Form8858-OrgChart Form 8858, Item 5 –

Org Chart

Detailed Attachment 

to Form 926

§ 1.6038B-1(b); § 

1.6038B-1T(c) & 

(d)

Form926DetailedAttac 

hment

Form 926 Detailed 

Attachment

TABLE 13-19: RECOMMENDED NAMES AND DESCRIPTIONS FOR PDFS BASED ON

REGULATORY REQUIREMENTS – CORPORATE NON-REGONITION PROVISIONS

Title of 

Disclosure/Agreement/ 

Statement

Regulatory 

Requirement to

Be Attached to

Return

PDF File Name 

(limited to 64 

characters)

Description to be 

used in Binary 

Attachment.xsd

(limited to 128 

characters)

Statement Pursuant to 

Section 332 by [Insert 

Name and Employer 

Identification Number (if 

any) of Taxpayer], a 

Corporation Receiving a 

Liquidation Distribution

332Stmt Sec 332 Stmt

Domestic Use Election and 

Agreement

§ 1.1503(d)-6(d) 1503(d)Domestic

UseElection

1503(d) Domestic Use 

Election

Election under § 1.1503(d)-

6(b)(1) to Use a Dual 

Consolidated Loss of a UK 

Permanent Establishment 

under US/UK Competent 

Authority Agreement

§ 1.1503(d)-6(b) 

and the U.S.-U.K. 

Competent 

Authority DCL 

Agreement -

Annex A

1503(d)ElectionT

oUseDCLUnderU

SUKCompetentA

uthorityAgreemen

t

Election under § 

1.1503(d)-6(b)(1) to 

Use a Dual 

Consolidated Loss of 

a UK Permanent 

Establishment
274

Title of 

Disclosure/Agreement/ 

Statement

Regulatory 

Requirement to

Be Attached to

Return

PDF File Name 

(limited to 64 

characters)

Description to be 

used in Binary 

Attachment.xsd

(limited to 128 

characters)

No Possibility of Foreign 

Use of Dual Consolidated 

Loss Statement

§ 1.1503(d)-

6(c)(2)

NoPossibilityOfFo

reignUseDualCon

solidatedLossStm

t

1503(d) No Possibility 

of Foreign Use of 

Dual Consolidated

Stand-Alone Domestic Use 

Election and Agreement

§ 1.1503(d)-

6(e)(2)(iii)

1503(d)StandAlo

neDomesticUseEl

ection

1503(d) Stand Alone 

Domestic Use 

Election

New Domestic Use 

Agreement

§ 1.1503(d)-

6(f)(2)(iii)(A)

1503(d)NewDom

esticUseAgreeme

nt

1503(d) New 

Domestic Use 

Agreement

Original Elector Statement § 1.1503(d)-

6(f)(2)(iii)(B)

1503(d)OriginalEl

ector Statement

1503(d) Original 

Elector Statement

Certification of Dual 

Consolidated Loss

§ 1.1503(d)-6(g) 1503(d)Certificati

onOfDualConsoli

dat edLoss

1503(d) Annual 

Certification of Dual 

Consolidated Loss

Reduction of Recapture 

Amount

§ 1.1503(d)-

6(h)(2)(i)

1503(d)Reduction

OfRecaptureAmo

unt

1503(d) Reduction of 

Recapture Amount

Reduction of Interest 

Charge

§ 1.1503(d)-

6(h)(2)(ii)

1503(d)Reduction

OfInterestCharge

1503(d) Reduction of 

Interest Charge

Statement Identifying 

Liability

§ 1.1503(d)-

6(h)(3)(iii)(A)

1503(d)Statemen

tIdentifyingLiabilit

y

1503(d) Statement 

Identifying Liability

Rebuttal of Triggering Event § 1.15503(d)-

6(e)(2)(iii)

1503(d)RebuttalO

fTriggeringEvent

1503(d) Rebuttal of 

Triggering Event

Rebuttal Computation of 

DCL Recapture Amount

§ 1.1503(d)-

6(h)(4)(ii)

1503(d)RebuttalC

omputationofDCL

RecaptureAmoun

t

1503(d) Rebuttal 

Computation -

Exception to DCL 

Presumptive Rule

Termination of Ability for 

Foreign

Use § 1.1503(d)-

6(j)(2)

1503(d)Terminati

onOfAbilityForFor

eignUse

1503(d) Termination 

of Ability for Foreign 

Use
275

TABLE 13-20: RECOMMENDED NAMES AND DESCRIPTIONS FOR PDFS BASED ON

REGULATORY REQUIREMENTS - IRC § 482 – TRANSFER PRICING

Title of Disclosure/

Agreement/Statemen

t

Regulatory 

Requirement

to Be Attached

to Return

PDF File Name 

(limited to 64 

characters)

Description to be 

used in Binary 

Attachment.xsd

(limited to 128 

characters)

Statement of Controlled 

Participant to § 1.482-7 

Cost Sharing 

Arrangement (CSA 

Statement)

§ 1.482-7(k)(4) 1.482-

7(k)(4)StmtControlled 

Participant1.482-

7CostSharingArr

§ 1.482-7(k)(4) 

Statement of Controlled 

Participant to § 1.482-7 

Cost Sharing 

Arrangement (CSA)

TABLE 13-21: RECOMMENDED NAMES DESCRIPTIONS FOR PDFS BASED ON REGULATORY 

REQUIREMENTS – AMERICAN RECOVERY AND REINVESTMENT TAX ACT OF 2009 ISSUES

Title of Disclosure

/Agreement/Statement

Regulatory 

Requirement

to Be Attached

to Return

PDF File Name 

(limited to 64 

characters)

Description to be 

used in Binary 

Attachment.xsd

(limited to 128 

characters)

Carryback Based on 

Section 1211

§ 1211 ARRA-RevProc2009-

26.pdf

ARRA - Rev Proc 2009 -

26

Losses in Certain 

Investment 

Arrangements

RevenueProcedure20

09-20.pdf

Revenue Procedure 

2009-20
276

14 IRS Modernized e-File (MeF) Service 

Request Guidance for Software 

Developers/Transmitters and States

MeF has made improvements over the years with both hardware and software upgrades and 

general architectural efficiencies. Currently MeF is processing receipts and acknowledgements 

at an optimum speed. Although receipt and acknowledgement generation depend on system 

load, MeF is engineered to adhere to expected response times as long as all transmitters follow 

the guidance provided in this document.

Most submissions will be receipted within seconds and acknowledged within two minutes or 

less.

■ During non-peak filing periods, customers can expect most acknowledgements to 

generate within five minutes or less of receipt of submissions.

■ During peak filing periods, customers can expect most acknowledgements to generate 

within two hours of receipt of submissions. During certain times, based on extreme load on 

the system, it can take up to 24 hours to get acknowledgements.

■ If certain submissions are not acknowledged within the timeframes listed above the 

transmitters need to contact the MeF Mailbox (mailto:mefmailbox@irs.gov) and send 

the submission ids of the submissions missing acknowledgements. As in some cases the 

submissions are stuck in the pipeline and needs to be manually processed.

14.1 General Guidance

MeF service request architecture puts a limitation for concurrent services to be executed on a 

per session basis. For example, you can call a GetNewSubmissions and have to wait for it to 

complete before you call another GetNewSubmissions else you will get a “Service count is over 

limit for SAML session” error.

You can have 5 sessions per ASID (Per SAML). If you open a sixth session you will get a 

Session Limit Reached error.

Some facts on Sessions

■ There is a nightly batch job which clears all stale sessions from the system.

■ There can be up to 5 sessions per ASID, and each session tied a specific SAML.

■ A session may not be valid after 10 hours of activity and 15 minutes of inactivity.

■ If the client sends a Logout within 10 hours, the Logout will be successfully authenticated 

and would be able to clear that session from the database. If it fails then the reaping will 

clear it when it hits the 24 hour cycle.
277

■ If client sends a logout to a session who's SAML is expired this logout will fail and the 

session will remain stale in the DB till our cleaning script kicks in and clears the session.

Session IND:

If you are running a web service in a single step with no intention to create a session then the 

sessionInd would be “N”. For example, you could run a signed Get service and in the process 

either choose to create/persist a session or not.

14.2 Transmitters 

14.2.1 Retrieving Acknowledgements

MeF strongly recommends all transmitters use the Get Acks service and not the Get New 

Acks service. Get Acks is the most efficient service in the family of Get Acknowledgement 

requests because it supplies MeF the submission ids of the acknowledgements. Get Acks can 

be run in multiple sessions using the same ETIN with no reduction in efficiency. A maximum of 

500 acknowledgements can be retrieved using Get Acks.

Transmitters should take into account the response times mentioned above when retrieving 

acknowledgements:

14.2.2 Federal Acknowledgements

■ Wait at least two minutes (non-peak) and longer (peak) after transmission of submissions 

to retrieve federal acknowledgements.

■ Keep retrieving acknowledgements until you encounter a request that returns no 

acknowledgements.

■ Once you encounter a request that returns no acknowledgements, wait two minutes 

before attempting to retrieve again.

■ Add 30 seconds between requests until a five minute interval is reached.

■ Continue requesting acknowledgements at five minute intervals.

■ At any time during this process, (c) through (e), once acknowledgements are returned 

continue retrieving them until you encounter a request that does not return any.

■ Then repeat the process of increasing intervals.

■ Do not request acknowledgements for federal returns once all acknowledgements have 

been retrieved.

■ Requesting acknowledgements when you have already retrieved them all is a waste of 

system resources and is something the IRS will be focusing close attention to in order to 

maintain system stability.
278

14.2.3 State Acknowledgements

■ Wait 12 to 24 hours to retrieve an acknowledgement for a state return.

■ States must retrieve state returns from MeF, process the returns, and return the state 

acknowledgement to MeF.

■ This process takes much longer to complete compared to federal returns.

■ Transmitters should not be treating the federal and state acknowledgement retrieval 

process equally.

14.2.4. Don’t Keep Requesting the same State Acknowledgement

■ If after 24 or 48 hours you have still not received a state acknowledgement, cease 

attempting to retrieve it.

■ Request its status using Get Submissions Status.

■ If the most recent status is “Received” send a note to MeF Mailbox.

■ If the most recent status is “Ready for Pickup,” the state has not retrieved the state return. 

Call the state and tell them to retrieve the returns. Give them the submission ids.

■ If the most recent status is “Sent to State,” the state attempted to retrieve the returns but 

may have had problems doing so. Call the state and supply them the submission ids. 

Have them retrieve using the Get Submissions service instead of Get New Submissions.

14.2.5 Separate Federal and State Acknowledgement Retrievals

■ Because of different turnaround times for federal and state acknowledgements, federal 

acknowledgements retrievals should be separated from state acknowledgement retrievals.

■ Consider creating separate sessions for retrieving federal and state acknowledgements.

■ If you chose to use one session for both, still separate federal acknowledgement retrievals 

from state acknowledgement retrievals. Do not retrieve federal and state 

acknowledgements in the same request.

■ Separating them empowers transmitters to vary the time interval between requests 

separately for federal and state acknowledgements.

■ It also empowers transmitters to turn one off one when all acknowledgements have been 

retrieved while continuing to request the other.

■ If you are using Get New Acknowledgements in addition to the above guidance, please 

follow these additional rules:

■ Look at the More Available flag in the SOAP body of the response.

■ As long as the flag is set to true, loop around and keep retrieving until the flag is set to 

false.
279

■ Once the flag is set to false follow the procedures outlined in (1) above.

14.2.6 Timeout Conditions

Starting this year we have experienced timeouts for certain service requests during peak. 

Generally the delay is between the MeF portal and backend and if the timeout setting on the 

client side is too low then the connection is lost. If you encounter a timeout on SendSubmissions 

please perform a Get Submissions Status before resending the same submissions. The Get 

Submission Status will return the status for the SendSubmission request. If the status is not 

found then resend the Submission. This will prevent duplicate error conditions.

MEF recommends a connection timeout setting of 30 minutes for all transmitters and 

States.

For A2A Toolkit Users – configure timeouts as below

.NET (SDK)

In the app.config file for .NET there is a place to set timeout 

value. The default setting is 2 minutes as follows:

<!--(1) Proxy timeout in seconds so 'value="1800" ' would set the 

timeout to 30 mins -->

<add key="timeout" value="1800"/>

JAVA (SDK and Client App)

For the Java A2A toolkit, the timeout value is configured in file 

transport.properties

#Number of seconds to wait to receive response data once a 

connection has been established

#Set to 0 (zero) for infinite timeout duration. 

read.timeout.seconds=600 # change this to 1800 
280

14.3 States 

14.3.1 Retrieving Submissions 

Because states do not normally know the submission ids of state submissions, states use the 

Get New Submissions service to retrieve submissions.

1. State submissions are batched into files each hour for each state.

2. Each file contains up to the configurable number of returns identified by the state prior to 

start-up or 200 if the state has not provided a number.

3. Separate files are created for each submission category (Corp, Part, EO, Ind, and 

Estrst).

4. State submissions are not available using this service until they are batched into files. 

This means you cannot pull the submission as soon as the transmitters send it to MeF. 

You must wait for it to be batched.

5. For a detailed list of File creation schedule and State specific configuration settings 

please refer to tables 1 and 2 at the end of this document.

6. Wait 10 minutes after your scheduled batch creation time to retrieve returns. This 

ensures the files have been created prior to retrieving.

7. Continue to perform Get New Submissions until the “Item Count = 0” and “More 

Available = false”

8. Once the Item Count = 0 and More Available flag is set to false cease retrieving returns.

9. Additional returns will not be available for retrieval until the next hour.

10. Once the flag is set to false, do not attempt to retrieve additional submissions using this 

service. To do so is to waste system resources. Wait until 10 minutes after your 

scheduled time next hour.

11. To prevent backlogs each state should retrieve all files each hour.

12. Since returns are batched once an hour no state should need to use multiple parallel 

sessions to retrieve available returns unless they cannot retrieve all of them within the 

hour.

13. If multiple sessions are needed we recommend you retrieve using a different submission 

category in each session (Corp, Part, EO, Ind, and Estrst).

14. However, if not all submissions in a category can be retrieved within the hour, then 

multiple sessions should be used for the same category.
281

15. Only one service request type can be executed at one time for a session. For example if 

running a Get New Submission, need to wait for it to finish before executing the second 

Get New Submissions else you will get a “Service count is over limit for SAML session” 

error.

16. States do not need to send Receipts for the submissions they pick up as long as they 

are sending Acks in a timely manner.

17. For certain submissions that states are not able to retrieve or process either due very 

large size or bad content we recommend that states implement sending reject 

acknowledgements for such cases so these submissions do not show in reconciliation 

list. States can work with transmitters to resend the submissions with issues corrected.

14.3.2 Proper Use of Get Submissions By Msg ID

1. This is important yet underutilized state service.

2. When a Get New Submissions results in a timeout, or the response is not received or 

is lost after retrieval, the submissions cannot be retrieved using a second Get New 

Submissions.

3. Use Get Submissions By Msg Id to retrieve submissions that were not received or were 

received but lost.

4. When using Get Submissions By Msg ID place the message id of the Get New 

Submissions – the one for which the response was lost or not received -- in the 

appropriate element in the SOAP body of the Get Submissions By Msg Id request.

5. MeF will return the attachment (submissions) originally attached to the Get New 

Submissions Response. You can then process the submissions.

6. By running Get Submissions By Msg Id every time a Get New Submissions response 

is lost or not received, states can retrieve all outstanding submissions.

7. It is imperative states retain the message ids of their service requests, especially 

their Get New Submissions service requests, so they can be reused when necessary.

8. Do not use the Reconciliation List/Get Submissions service combo to identify and 

retrieve submissions lost when executing Get New Submissions. Get Submissions 

Reconciliation List was not designed for this purpose and Get Submissions is an 

inefficient way to retrieve many submissions.
282

14.3.3 Proper Use of Get Submission Reconciliation List

1. Most states misuse this request.

2. The Reconciliation List/Get Submissions service combo should not be used to identify 

and retrieve submissions lost when using Get New Submissions. Use Get Submissions 

By Msg ID to re-retrieve those submissions.

3. However, states should still run Reconciliation List regularly to identify any outstanding 

submissions – those that might have fallen through the cracks.

4. Any submissions appearing on the reconciliation list will continue to appear on it until 

they are retrieved and receipted.

Note: Even when the more available flag is set to true, you will continue to retrieve the same 

submission ids (and not the next ones) until the submissions on the list are retrieved and 

receipted.

Therefore we recommend states execute Reconciliation as follows:

Repeat

Get Submission Reconciliation List

If list not empty

Get Submissions 

Store Submissions

Send Receipts

EndIf

Until More Available Flag = False

5. The above algorithm returns a list of submissions and the submissions are retrieved, 

stored, and receipted. The next call to Reconciliation list returns a new set of 

submissions. This repeats until there are no more submissions that meet the criteria.

6. Starting MeF Release 9 in 2013, we added the "TotalNumber" element to the response 

for Get Submission Reconciliation List so that states could retrieve the total number of 

submissions themselves.

7. For reconciliation list options and explanation – please see Reconciliation List Options at 

the very end of this document.

14.3.4 Get Submissions

1. Get Submissions pulls submissions directly from the MeF database.

2. Because submissions are stored as CLOBs in the database, retrieval is inefficient.

3. This is another reason why states should not use the Reconciliation List/Get 

Submissions service combo as their main method of retrieving submissions that Get 

New Submissions failed to retrieve.
283

4. Maximum allowed for this type of request is 50.

5. Another use of GetSubmissions is for retrieving large submissions that are otherwise 

failing to retrieve. States should try to retrieve those one at a time as some large 

submissions can take as long as 20 to 30 minutes to retrieve.

14.3.5 Service (SOAP) Responses

1. Each service request returns a response.

2. It is the state’s (and transmitter’s) responsibility to check each response and determine if 

it was successful or failed.

3. For example, a SOAP fault response to a login request means the login was 

unsuccessful.

4. Additional examples: A SOAP fault in response to Send Receipts or Send 

Acknowledgements means the receipts and/or acknowledgements were not accepted by 

MeF.

5. The response also contains error messages (Fault strings) that often give specific 

information about the cause of the error. For example, a Send Receipts service may 

have failed because the format of the timestamp in the receipt was invalid.

6. States (and transmitters) should save the message ids of SOAP Faults and provide 

them to IRS when seeking assistance in remedying the problem.

7. States can be setup as transmitters in ATS if they wish to test. Please send a request to 

the MeF Mailbox for this request.

14.4 State Schedule for Creating Submission Batch Files

TABLE 14-1: SCHEDULE FOR CREATING SUBMISSION BATCH FILES 

State

Submission 

Categories

Submission Categories 

for Production Schedule

Alabama Corp, Part, EO, Ind,

Estrst

Corp, Part, EO, Ind, Estrst 30 minutes past

the hour

Alaska Corp, Part, EO, Ind,

Estrst

Corp, Part, EO, Ind, Estrst 0 minutes past the

hour

Arizona Corp, Part, EO, Ind,

Estrst

Corp, Part, EO, Ind, Estrst 0 minutes past the

hour

Arkansas Corp, Part, EO, Ind,

Estrst

Corp, Part, EO, Ind, Estrst 50 minutes past

the hour
284

State

Submission 

Categories

Submission Categories 

for Production Schedule

California Corp, Part, EO, Ind,

Estrst

Corp, Part, EO, Ind, Estrst 30 minutes past

the hour

Colorado Corp, Part, EO, Ind,

Estrst

Corp, Part, EO, Ind, Estrst 10 minutes past

the hour

Connecticut Corp, Part, EO, Ind,

Estrst

Corp, Part, EO, Ind, Estrst 20 minutes past

the hour

Delaware Corp, Part, EO, Ind,

Estrst

Corp, Part, EO, Ind, Estrst 30 minutes past

the hour

District of Columbia Corp, Part, EO, Ind,

Estrst

Corp, Part, EO, Ind, Estrst 40 minutes past

the hour

Florida Corp, Part, EO, Estrst Corp, Part, EO, Estrst 0 minutes past the

hour

Georgia Corp, Part, EO, Ind,

Estrst

Corp, Part, EO, Ind, Estrst 20 minutes past

the hour

Hawaii Corp, Part, EO, Ind,

Estrst

Corp, Part, EO, Ind, Estrst 40 minutes past

the hour

Idaho Corp, Part, EO, Ind,

Estrst

Corp, Part, EO, Ind, Estrst 10 minutes past

the hour

Illinois Corp, Part, EO, Ind,

Estrst

Corp, Part, EO, Ind, Estrst 40 minutes past

the hour

Indiana Corp, Part, EO, Ind,

Estrst

Corp, Part, EO, Ind, Estrst 50 minutes past

the hour

Iowa Corp, Part, EO, Ind,

Estrst

Corp, Part, EO, Ind, Estrst 30 minutes past

the hour

Kansas Corp, Part, EO, Ind,

Estrst

Corp, Part, EO, Ind, Estrst 0 minutes past the

hour

Kansas City Corp, Part, EO, Ind,

Estrst

Corp, Part, EO, Ind, Estrst 40 minutes past

the hour

Kentucky Corp, Part, EO, Ind,

Estrst

Corp, Part, EO, Ind, Estrst 50 minutes past

the hour

Louisiana Corp, Part, EO, Ind,

Estrst

Corp, Part, EO, Ind, Estrst 40 minutes past

the hour
285

State

Submission 

Categories

Submission Categories 

for Production Schedule

Louisville Corp, Part, Ind, Estrst Corp, Part, Ind, Estrst 50 minutes past

the hour

Maine Corp, Part, EO, Ind, 

Estrst

Corp, Part, EO, Ind, Estrst 20 minutes past 

the hour

Maryland Corp, Part, EO, Ind, 

Estrst

Corp, Part, EO, Ind, Estrst 20 minutes past 

the hour

Massachusetts Corp, Part, EO, Ind, 

Estrst

Corp, Part, EO, Ind, Estrst 20 minutes past 

the hour

Michigan Corp, Part, EO, Ind, 

Estrst

Corp, Part, EO, Ind, Estrst 10 minutes past 

the hour

Minnesota Corp, Part, EO, Ind, 

Estrst

Corp, Part, EO, Ind, Estrst 40 minutes past 

the hour

Mississippi Corp, Part, EO, Ind, 

Estrst

Corp, Part, EO, Ind, Estrst 0 minutes past the 

hour

Missouri Corp, Part, EO, Ind, 

Estrst

Corp, Part, EO, Ind, Estrst 40 minutes past 

the hour

Montana Corp, Part, EO, Ind, 

Estrst

Corp, Part, EO, Ind, Estrst 10 minutes past 

the hour

Nebraska Corp, Part, EO, Ind, 

Estrst

Corp, Part, EO, Ind, Estrst 20 minutes past 

the hour

New Hampshire Corp, Part, EO, Ind, 

Estrst

Corp, Part, EO, Ind, Estrst 30 minutes past 

the hour

New Jersey Corp, Part, EO, Ind,

Estrst

Corp, Part, EO, Ind, Estrst 50 minutes past

the hour

New Mexico Corp, Part, EO, Ind,

Estrst

Corp, Part, EO, Ind, Estrst 10 minutes past

the hour

New York State Corp, Part, EO, Ind,

Estrst

Corp, Part, EO, Ind, Estrst 0 minutes past the

hour

New York City Corp, Part, EO, Ind,

Estrst

Corp, Part, EO, Ind, Estrst 50 minutes past

the hour
286

State

Submission 

Categories

Submission Categories 

for Production Schedule

North Carolina Corp, Part, EO, Ind,

Estrst

Corp, Part, EO, Ind, Estrst 50 minutes past

the hour

North Dakota Corp, Part, EO, Ind,

Estrst

Corp, Part, EO, Ind, Estrst 20 minutes past

the hour

Ohio Corp, Part, EO, Ind,

Estrst

Corp, Part, EO, Ind, Estrst 40 minutes past

the hour

Ohio RITA Corp, Part, EO, Ind,

Estrst

Corp, Part, EO, Ind, Estrst 30 minutes past

the hour

Oklahoma Corp, Part, EO, Ind,

Estrst

Corp, Part, EO, Ind, Estrst 10 minutes past

the hour

Oregon Corp, Part, EO, Ind,

Estrst

Corp, Part, EO, Ind, Estrst 20 minutes past

the hour

Pennsylvania Corp, Part, EO, Ind,

Estrst

Corp, Part, EO, Ind, Estrst 30 minutes past

the hour

Philadelphia Corp, Part, Ind, Estrst Corp, Part, Ind, Estrst 20 minutes past

the hour

Portland Corp, Part, EO, Ind,

Estrst

Corp, Part, EO, Ind, Estrst 0 minutes past the

hour

Rhode Island Corp, Part, EO, Ind,

Estrst

Corp, Part, EO, Ind, Estrst 50 minutes past

the hour

South Carolina Corp, Part, EO, Ind,

Estrst

Corp, Part, EO, Ind, Estrst 10 minutes past

the hour

South Dakota (really 

IRS Toolkit testers)

Corp, Part, EO, Ind,

Estrst

Every 5 minutes

Tennessee Corp, Part, EO, Ind,

Estrst

Corp, Part, EO, Ind, Estrst 0 minutes past the

hour

Texas (really RSI) Corp, Part, EO, Ind,

Estrst

10 minutes past

the hour

Utah Corp, Part, EO, Ind,

Estrst

Corp, Part, EO, Ind, Estrst 30 minutes past

the hour
287

State

Submission 

Categories

Submission Categories 

for Production Schedule

Vermont Corp, Part, EO, Ind,

Estrst

Corp, Part, EO, Ind, Estrst 10 minutes past

the hour

Virginia Corp, Part, EO, Ind,

Estrst

Corp, Part, EO, Ind, Estrst 30 minutes past

the hour

Washington (really

Strictly Software)

EO, Estrst 0 minutes past the

hour

West Virginia Corp, Part, EO, Ind,

Estrst

Corp, Part, EO, Ind, Estrst 0 minutes past the

hour

Wisconsin Corp, Part, EO, Ind,

Estrst

Corp, Part, EO, Ind, Estrst 40 minutes past

the hour

Wyoming (really Fast 

Enterprises)

Corp, Part, Ind, Estrst 50 minutes past

the hour

14.5 Current Global Settings for States

TABLE 14-2: (1) CONFIGURABLE SETTINGS FOR ALL STATES 

State / Categories

max # 

subs

Max file size (in 

bytes)

Max file 

size

MDSTCORP 10 314,572,800 300 MB

MDSTPART 10 314,572,800 300 MB

MDSTEO 10 314,572,800 300 MB

MDSTIND 25 314,572,800 300 MB

MOSTCORP 40 104,857,600 100 MB

MOSTPART 40 104,857,600 100 MB

MOSTEO 40 104,857,600 100 MB

MOSTIND 40 104,857,600 100 MB

IASTCORP 60 104,857,600 100 MB

IASTPART 60 104,857,600 100 MB

IASTEO 60 104,857,600 100 MB
288

State / Categories

max # 

subs

Max file size (in 

bytes)

Max file 

size

IASTIND 60 104,857,600 100 MB

IDSTCORP 50 1,073,741,824 1 GB

IDSTPART 50 1,073,741,824 1 GB

IDSTEO 50 1,073,741,824 1 GB

IDSTIND 50 1,073,741,824 1 GB

PASTEO 1 104,857,600 100 MB

ORSTCORP 100 10,485,760 10 MB

ORSTPART 100 10,485,760 10 MB

ORSTIND 200 10,485,760 10 MB

FLSTCORP 20 104,857,600 100 MB

FLSTPART 20 104,857,600 100 MB

FLSTEO 20 104,857,600 100 MB

NYSTCORP 200 524,288,000 500 MB

NYSTPART 200 524,288,000 500 MB

NYSTIND 200 524,288,000 500 MB

NYSTESTRST 200 524,288,000 500 MB

MESTCORP 5 104,857,600 100 MB

Defaults: 200 104,857,600 100 MB

Max Value Allowed: 200 1,073,741,824 2 GB

To update state specific settings or to add new state specific settings please send a request to 

the MeF mailbox.
289

TABLE 14-3: (2) NON-CONFIGURABLE SETTINGS FOR ALL STATES 

Non-Configurable Settings for all States

200 maximum new submissions returned per Get New Submissions request

500 maximum submission ids returned per Reconciliation request

200 maximum receipts allowed per Send Receipts request

200 maximum acknowledgements allowed per Send Acks request

50 maximum submissions returned per Get Submissions request

14.6 Reconciliation List Options 

TABLE 14-4: SUBMISSION STATUS IN THE REQUEST MESSAGE IS “NORECEIPTNOACK”

Has the State 

picked up the 

submission?

Has MeF received a 

receipt for the 

submission?

Has MeF received 

an 

acknowledgement

for the submission?

Is the

submission ID 

included in the 

Response?

Yes No No Yes

Yes No Yes No

Yes Yes No No

Yes Yes Yes No

No No No No

No1 No1 Yes1 No1

No1 Yes1 No1 No1

No1 Yes1 Yes1 No1

It doesn’t matter what service (GetSubmission, GetSubmissions or GetNewSubmissions) the 

State used to pick up the submission.

1 = this scenario is not realistic because a State cannot send a receipt or an acknowledgement before they pick up the

submission (and the MeF system enforces this sequence of steps)
290

TABLE 14-5: SUBMISSION STATUS IN THE REQUEST MESSAGE IS “NOTRETRIEVED”

Did MeF receive the 

submission more than

1 hour ago?

Has the State picked

up the submission?

Is the submission ID 

included in the Response?

Yes Yes No

No Yes No

Yes No Yes

No No No

It doesn’t matter what service (GetSubmission, GetSubmissions or GetNewSubmissions) the 

State used to pick up the submission.

TABLE14-6: SUBMISSION STATUS IN THE REQUEST MESSAGE IS “RECEIPTNOACK”

Has MeF received a receipt 

for the submission?

Has MeF received an 

acknowledgement

for the submission?

Is the submission ID 

included in the Response?

No No No

No Yes No

Yes No Yes

Yes Yes No

It doesn’t matter what service (GetSubmission, GetSubmissions or GetNewSubmissions) the 

State used to pick up the submission.