Friday, September 26, 2025

QuickAlerts - Technical New Modernized e-File (MeF) Business Returns Schema and Business Rules are Available

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QuickAlerts for Tax Professionals

September 26, 2025

Subject: New Modernized e-File (MeF) Business Returns Schema and Business Rules are Available


 

Attention: Software Developers, Return Transmitters and Authorized IRS e-file Providers/EROs.

Tax Years 2023, 2024 & 2025. Processing Year 2026 Schemas and Business Rules are available.

Current Year Schemas and Business Rules:

  • Form 720 Q1-Q4        TY2026v2.0
  • Form 94x (Quarterly)  TY2026v3.0 including amended
  • Form 94x (Annual)      TY2025v3.0 including amended
  • Form 1041                  TY2025v4.0
  • Form 1065                  TY2025v4.0
  • Form 1120x                TY2025v4.0
  • Form 2290                  TY2025v2.0
  • Form 7004                  TY2025v1.0
  • Form 990x                  TY2025v3.0
  • Form 990T                 TY2025v4.0
  • Form 1120POL          TY2025v3.0
  • Form 4720                 TY2025v2.0
  • Form 5227                 TY2025v3.0
  • Form 5330                 TY2025v2.0
  • Form 8868                 TY2025v2.0
  • Form 8038CP            TY2026v2.0

Current Year Business Rules (only):

  • Form 94X (Quarterly)  TY2026v3.0
  • Form 94X (Annual)      TY2025v3.0

Prior Year Schema and Business Rules:

  • Form 94x (Quarterly)  TY2023v2.2 including amended
  • Form 94x (Annual)      TY2023v3.1 including amended
  • Form 1041                  TY2024v4.3
  • Form 1065                  TY2024v5.5
  • Form 990x                  TY2024v5.5
  • Form 990T                  TY2024v5.5
  • Form 1120POL           TY2024v5.5

Prior Year Schemas (only):

  • Form 1120x                TY2024v5.5

Prior Year Business Rules Change Page (only):

  • Form 720 Q1-Q4  TY2025v2.0
  • Form 720 Q1-Q4  TY2024v3.0
  • Form 1041            TY2023v7.2
  • Form 1065            TY2023v5.4
  • Form 2290            TY2024v1.0
  • Form 2290            TY2023v1.0

 

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.

Please visit the Modernized e-file (MeF) Schemas and Business Rules page on IRS.gov for more information about Schemas and Business Rules.

Software Developers and State organizations may download Schemas and Business Rules from their e-Services mailbox. To access these files, the following is needed:

  • Active e-Services account
  • Listed on an e-File application with the provider option of Software Developer or State
  • Software Developer must have an associated tax type of 720, 94x (Quarterly), 94x (Annual), 94X (Quarterly), 94X (Annual), 990-T,990x 1041, 1065, 1120, 1120POL, 2290, 4720, 5227, 5330, 7004, 8038CP and 8868.

You may have several messages in your account. Please open all of them to find the set you would like to download. After 60 days the messages are purged. If you have the appropriate role and do not have these files available for download within 48 hours, please contact the MeF Mailbox with the Company Name, ETIN and Schema Package(s) with Tax Year needed.

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