| Subject: New Modernized e-File (MeF) Business Returns Business Rules are Available
Attention: Software Developers, Return Transmitters and Authorized IRS e-file Providers/EROs. Tax Years 2025/2026 Processing Year 2026 Business Rules are available. Current Year Schemas and Business Rules: - Form 709 TY2025v2.1
- Form 709NA TY2025v2.1
- Form 720 Q1-Q4 TY2026v4.0
- Form 94xX (Annual) TY2025v4.1
- Form 990x TY2025v4.1
- Form 990-T TY2025v6.0
- Form 1041 TY2025v5.2
- Form 1065 TY2025v5.2
- Form 1120-POL TY2025v4.2
- Form 1120x TY2025v6.1
Current Year Business Rules Change Pages:
- Form 94xX (Annual) TY2025v4.0
- Form 94xX (Annual) TY2025v4.1
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 are 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 709, 709NA, 720, 94xX, 990-T, 990x, 1041, 1065, 1120-POL and 1120x. 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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