| Attention: Software Developers, Return Transmitters and Authorized IRS e-file Providers/EROs.
Tax Years 2024, 2025, 2026, and 2027/Processing Year 2027 Schemas and Business Rules are available.
Current Year Schemas and Business Rules:
- Form 709x TY 2026v4.0
- Form 720 TY2027Q1-Q4v1.3
- Form 94x Pin CUv4.0
- Form 94xX(Annual) TY 2026v3.0
- Form 94xX(Quarterly) TY 2027v3.0
- Form 990x TY 2026v4.0
- Form 990N TY 2026v2.0
- Form 990N TY 2026v2.1
- Form 990T TY 2026v5.0
- Form 1042 TY 2026v4.0
- Form 1045 TY 2026v2.0
- Form 1065 TY 2026v5.0
- Form 1120 TY 2026v5.0
- Form 1120POL TY 2026v5.0
- Form 1139 TY 2026v3.1
- Form 2290 TY 2026v1.3
- Form 4720 TY 2026v2.1
- Form 5227 TY 2026v2.1
- Form 5330 TY 2026v2.1
- Form 7004 TY 2026v2.0
- Form 8038CP TY 2027v2.1
- Form 8868 TY 2026v3.0
- Form 8849 TY 2027v2.2
- Form 8892 TY 2026v2.0
Prior Year Schemas and Business Rules:
- Form 720 TY2026Q1v4.1
- Form 720 TY2026Q2-Q4v4.2
- Form 94xX(Annual) TY 2025v4.2
- Form 990x TY 2025v5.0
- Form 990N TY 2025v2.1
- Form 990T TY 2025v8.0
- Form 1065 TY 2025v5.6
- Form 1120 TY 2025v6.5
- Form 1120POL TY 2025v6.0
- Form 2290 TY 2025v3.1
- Form 8849 TY 2026v3.1
- Form 4720 TY 2025v3.1
- Form 5227 TY 2025v4.1
- Form 5330 TY 2025v4.1
- Form 7004 TY 2025v1.2
- Form 8038CP TY 2026v3.1
- Form 8868 TY 2025v2.1
Prior Year Business Rules Change Pages (only):
- Form 1045 TY 2025v1.0
- Form 1120 TY 2024v5.5
- Form 1065 TY 2024v5.5
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 Forms 709x, 720, 94x, 94x Pin Reg, 990x, 990N, 990T, 1041, 1042,1045, 1065, 1120-POL, 1120x, 1139, 2290, 4720, 5227, 5330, 7004, 8038CP, 8849, 8868, 8892, and 9465.
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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