| Attention: Software Developers, Return Transmitters and Authorized IRS e-file Providers/EROs. Tax Years 2024, 2025 and 2026/Processing Year 2026 Business Rules are available. Current Year Business Rule Change Page (only): - Form 94xX (Annual) TY2025v4.0
- Form 94xX (Quarterly) TY2026v4.0
- Form 1041 TY2025v5.0
- Form 1065 TY2025v5.0
- Form 1120x TY2025v5.0
- Form 7004 TY2025v1.1
Prior Year Business Rules Change Page (only): 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 940x,1041, 1065, 1120x, and 7004.
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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