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TY2008 Known Issues and Solutions Internal Revenue Service.xls

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TY2008 Known Issues and Solutions  Internal Revenue Service.xls Powered By Docstoc
					                                                                                                                                   ~TY2008 Known Issues and Solutions~
                                                                                                                                         Revision As of February 17, 2010


                Form Type                 Schema/Schema Element                                Description of the Problem


            Form T (Timber)                                                        Form T only allows for whole dollar amounts. Taxpayers who
                                                                                   have to enter cents for unit costs, need to submit Form T in
                                                                                   PDF.
            Schedule M-3 for Forms: NonincludibleForeignEntitySchedule             The TY2008 changes to attachments for Lines 5, 6, & 7 require
            1120, 1120L, 1120PC,    NonincludibleUSEntitySchedule                  three amounts rather than one amount to be reported for each
            1120S and 1065          OtherForeignDisregardedEntitiesStatement       entity removed or included: net income (loss), total assets, and
                                    OtherIncludibleEntitiesSchedule                total liabilities. The schemas currently are not developed for
                                    OtherUSDisregardedEntitySchedule               this information.


            Form 1065                                                              Rev. Proc. 2009-37 provides that a taxpayer make a Section
            Form 1065B                                                             108(i) election to defer cancellation of debt (COD) income in
                                                                                   connection with an applicable debt instrument reacquired after
                                                                                   2008 and before 2011 and include the deferred income over a 5-
                                                                                   year period by attaching a statement to the taxpayer‟s timely
                                                                                   filed (including extensions) original federal income tax return for
                                                                                   the taxable year in which the reacquisition of the applicable debt
                                                                                   instrument occurs. A dependency has not been created.

            Form 3468                                                              Late Legislation. Form 3468 Schema not updated for beginning
                                                                                   of filing season




            Form 3468               Form 3468, Line 11n, Part III                  Line 11n Calculated Basis of Wind Energy Property Installed
                                                                                   was omitted from the schema.


            Form 3468               Form 3468, Line 10f, Part III                  Missing Dependency


            Form 3468               Form 3468, Line 10g, Part III


                                                                                   Missing Dependency
            Form 3468               Form 3468, Line 10i, Part III                  Missing Dependency



            Form 3468               Form 3468, Line 10j, Part III                  Missing Dependency



            Form 3468               Form 3468, Line 5m Part II                     Line 5m Megawatts or Horsepower should be RatioType rather
                                                                                   than AmountType..




6/29/2010                                                                1 of 10
                Form Type               Schema/Schema Element                               Description of the Problem


            Form 3468             Form 3468, Line 11j Part III                   Line 11j Megawatts or Horsepower should be RatioType rather
                                                                                 than AmountType..



            Form 3468             Form 3468, Line 6b, Part II                    Line 6b Element Name does not accurately represent the line
                                                                                 item.
            Form 3468             Form 3468, Line 6b, Part II                    Line 6b Element Name does not accurately represent the line
                                                                                 item.
            Form 3468             Form 3468, Line 6c, Part II                    Line 6c Element Name does not accurately represent the line
                                                                                 item.
            Form 3468             Form 3468, Line 6c, Part II                    Line 6c Element Name does not accurately represent the line
                                                                                 item.
            Form 3468             Form 3468, Line 11o, Part III                  Line11o Element Name does not accurately represent the line
                                                                                 item.
            Form 3468             Form 3468, Line 11o, Part III                  Line11o Element Name does not accurately represent the line
                                                                                 item.
            Form 3468                                                            Notice 2009-52 describes the procedures taxpayers must take
                                                                                 to elect the tax code Section 48 investment credit in lieu of the
                                                                                 Section 45 production credit with regard to certain renewable
                                                                                 energy facilities. The statement must be signed by the taxpayer
                                                                                 or the individual the taxpayer authorizes and attached to the
                                                                                 Form 3468.
            Form 4136 (TY2008                                                    The schema for lines 2b(a), 8d(a) and 8e(a) does not include all
            Calendar and Fiscal                                                  of the available codes that the instrudtions allows.
            Year Filers)




            Form 4136 (TY2008                                                    The schema for lines 5e (c ), 12h(c ), 12i(c ) have the wrong
            Calendar and Fiscal                                                  efileType. The form does not have a place to enter the fuel
            Year Filers)                                                         type.


            Form 4562
                                                                                 In certain conditions, the Instructions provides guidance for the
                                                                                 taxpayer to enter "Various" in Line 19, Column (f). The schema
                                  Form 4562, element Method, Line 19 column f    does not allow the taxpayer to enter "Various" in this field.
            Form 4684



            Form 4684                                                            Recent Revenue Procedure 2009-20 provides guidance to
                                                                                 taxpayers to mark "Revenue Procedure 2009-20" at the top of
                                                                                 the Form 4684. The taxpayer also has to sign and attach a
                                                                                 statement as defined in Appendix A. This requires signatures
                                                                                 from the individual, corporation, or partnership.




6/29/2010                                                              2 of 10
                Form Type         Schema/Schema Element                              Description of the Problem


            Form 5471 -     Form 5471, Page 1, Line A                     Line A: Currently the Form 5471 schema does not allow for the
                                                                          entry of a SSN on Page 1, Line A of the form.
                            Form 5471, Page 1, Line D(3)
                                                                          Line D(3): Currently the Form 5471 schema does not allow for
                            Form 5471, Page 1, Line 2a                    entry of a SSN on Page 1, Line D(3) of the form.

                                                                          Line 2a: Currently the Form 5471 schema does not allow for
                                                                          entry of the agent‟s name or a SSN on Page 1, Line 2a of the
                                                                          form.




            Form 5713       Form 5713, Part II Line 13a (1) a             The Form 5713 schema erroneously shows Line 13a as
                            AgreeToRefrainDoingBusWithCtry                required. Line 13a is not required if the answers to Lines 11
                                                                          and 12 are both "No.".


            Form 5713       Form 5713, Part II Line 13a (1) b             The Form 5713 schema erroneously shows Line 13a as
                            ReqToRefrainDoingBusWithPrsn                  required. Line 13a is not required if the answers to Lines 11
                                                                          and 12 are both "No.".


            Form 5713       Form 5713, Part II Line 13a (1) b             The Form 5713 schema erroneously shows Line 13a as
                            AgreeToRefrainDoingBusWithPrsn                required. Line 13a is not required if the answers to Lines 11
                                                                          and 12 are both "No.".


            Form 5713       Form 5713, Part II Line 13a (1) c             The Form 5713 schema erroneously shows Line 13a as
                            RequestToRefrainDoingBusWithCo                required. Line 13a is not required if the answers to Lines 11
                                                                          and 12 are both "No.".


            Form 5713       Form 5713, Part II Line 13a (1) c             The Form 5713 schema erroneously shows Line 13a as
                            AgreeToRefrainDoingBusWithCo                  required. Line 13a is not required if the answers to Lines 11
                                                                          and 12 are both "No.".


            Form 5713       Form 5713, Part II Line 13a (1) d             The Form 5713 schema erroneously shows Line 13a as
                            RequestToRefrainEmplgIndiv                    required. Line 13a is not required if the answers to Lines 11
                                                                          and 12 are both "No.".


            Form 5713       Form 5713, Part II Line 13a (1) d             The Form 5713 schema erroneously shows Line 13a as
                            AgreeToRefrainEmployingIndiv                  required. Line 13a is not required if the answers to Lines 11
                                                                          and 12 are both "No.".


            Form 5713       Form 5713, Part II Line 13a (2)               The Form 5713 schema erroneously shows Line 13a as
                            RequestToRefrainShippingProd                  required. Line 13a is not required if the answers to Lines 11
                                                                          and 12 are both "No.".

6/29/2010                                                       3 of 10
                Form Type               Schema/Schema Element                                Description of the Problem


            Form 5713             Form 5713, Part II Line 13a (2)                The Form 5713 schema erroneously shows Line 13a as
                                  AgreeToRefrainShippingProd                     required. Line 13a is not required if the answers to Lines 11
                                                                                 and 12 are both "No.".


            Form 5884                                                            Late Legislation. Form 5884 Schema not updated for beginning
                                                                                 of the filing season

            Form 5884-A                                                          Late Legislation. Form 5884-A Schema not updated for
            (New TY 2008 Form)                                                   beginning of the filing season


            Form 8586                                                            Late Legislation Form 8586 Schema not updated for beginning
                                                                                 of filing season

            Form 8586             Form 8586, Page 1, Part II Line 9              Currently the Form 8586 schema for Part II, Line 9 requires the
                                                                                 building number element DecrInQlfyBasisOfBldgsAF2007
                                                                                 whether the element DecrQlfyBasisOfBuildingsAF2007 is True
                                                                                 or False.
            Form 8834             Form Revision                                  The February 2009 revision of Form 8834, Qualified Electric
                                                                                 Vehicle Credit, may be filed with calendar year 2008 tax returns
                                                                                 and for filers who have a carryover of a qualified electric vehicle
                                                                                 credit disallowed due to passive activity limitations. The IRS
                                                                                 issued a July 2009 revision of Form 8834 with a new title,
                                                                                 Qualified Electric and Plug-in Electric Vehicle Credit. The July
                                                                                 2009 revision incorporates the qualified plug-in electric vehicle
                                                                                 credit enacted as part of the American Recovery and
                                                                                 Reinvestment Act of 2009. Fiscal year filers whose 2008 fiscal
                                                                                 year ends after February 17, 2009, and who qualify for the plug-
                                                                                 in electric vehicle credit must file the July 2009 revision of Form
                                                                                 8834 in PDF.

            Form 8846                                                            Late Legislation Form 8846 Schema not updated for beginning
                                                                                 of filing season.

            Form 8865                                                            Revenue Procedure 2006-45 provides guidance to taxpayers to
                                                                                 provide a statement for a change in accounting period periods
                                                                                 and/or in the methods of accounting when applicable for each
                                                                                 F8865. The current F8865 schema does not permit this
                                                                                 statement.




            Form 8865 - Revised   Form 8865, Schedule B, Line 4 Dependency:      This Dependency allows for entry of an IdentifyingNumber.
            since last posting    ItemizedOrdinaryIncomeLossStmt                 Current schema shows allowance of only an EINType. The
                                                                                 Dependency schema should include MissingEINReason which
                                                                                 allows for "APPLD FOR" and "FOREIGNUS".




6/29/2010                                                              4 of 10
                 Form Type                  Schema/Schema Element                                Description of the Problem


            Form 8886                  Form 8886, Line 7b, Dependency "Expected Tax   MeF created a Dependency "Expected Tax Benefits
                                       Benefits Explanation"                          Explanation" to allow for a continuation of Form 8886, Line 7b,
                                                                                      based on Specific Instructions for Form 8886 - "How to
                                                                                      complete Form 8886" on page 5. However, this dependency
                                                                                      was not identified as a continuation XML schema. To avoid
                                                                                      future confusion and ensure a clear correlation between Form
                                                                                      8886 and this dependency, MeF will rename the dependency to
                                                                                      "Continuation of Form 8886 Expected Tax Benefits Explanation.
                                                                                      Currently, the Form 8886 XML schema allows for up to 1,000
                                                                                      characters for Line 7b. The dependency XML schema allows
                                                                                      for another 1,000,000 characters. MeF will request
                                                                                      programming changes for this dependency but please note that
                                                                                      due to budget constraints and higher priority requirements,
                                                                                      these changes may not be delivered until later in 2010 or
                                                                                      beyond.
            Form 8900                                                                 Late Legislation Form 8900 Schema not updated for beginning
                                                                                      of filing season.

            Form 8907                                                                 Late Legislation Form 8907 stylesheet not updated for
                                                                                      beginning of filing season


            Form 8911                                                                 Recent changes to Form 8911 lines 9 and 17 did not allow us to
                                                                                      update the stylesheet. These changes only impact the
                                                                                      stylesheet and not the schema. Line 9 of F8911 references
                                                                                      F3800 1t and line 17 references 6251 line 33.
            Form 8932 (TY 2008 New                                                    Late Legislation Form 8932 Schema was not created in time for
            Form)                                                                     the beginning of filing season


            Form 8933 (TY 2008 New                                                    Late Legislation Form 8933 Schema was not created in time for
            Form)                                                                     the beginning of filing season




            Not specific to one form   Dependencies (attachments to forms and         The purpose and/or the location of a dependency cannot be
            or schedule                schedules)                                     clearly identified.




6/29/2010                                                                   5 of 10
            ~TY2008 Known Issues and Solutions~
               Revision As of February 17, 2010


                                                                     Temporary Solution(s)                                                                           Status


                       Taxpayers who have to enter cents for unit costs, need to submit Form T in PDF. The taxpayer should name the PDF file         Changes will be included in a future
                       "FormT.pdf" and describe it as "Form T PDF".                                                                                  schema

                       If the taxpayer now needs to report three amounts for each entity removed or included on Part 1 Lines 5, 6 & 7 attachment: net Schema corrections will be issued in
                       income (loss), total assets, and total liabilities, then use the following workaround until the attachments for these lines are future schema version
                       revised for TY 2008. Attach the amounts of each entity removed or included, net income (loss), total assets and total
                       liabilities, with Name and EIN as a PDF. Name the PDF file "M-3Line5-6-7EntityScheduleAssetsAndTotalLiabilities.PDF" and
                       Describe it as "M-3 Line 5-6-7 Entity Schedule Assets and Total Liabilities" IRS will allow all elections and/or disclosure
                       statements with “columnar data” to be attached in PDF format.

                       Use the “General Dependency” to provide this statement. Describe it as “Section 108(i) Election”                              Because this election is only valid for
                                                                                                                                                     transactions that occur in 2009 and
                       Make sure that you provide all the required information as described in the Revenue Procedure 2009-37 Section 4 (Election     2010, a dependency will not be created
                       Procedures) for Section 108(i) Election.                                                                                      for this election. This workaround will
                                                                                                                                                     continue to be used through processing
                                                                                                                                                     year 2011.




                       Due to late legislation changes, MeF did not initially allow Form 3468 to be submitted using the XML schema for TY2008. The   Form 3468 schema is included in
                       Form 3468 schema will be added to version 2008v2.3. Schemas which will be in production starting June 29, 2009. Until         2008v2.3. Form 3468 should be
                       June 29, 2009, TY2008 electronic returns that contain F3468 in XML format will be rejected. Taxpayers who need to file        submitted in XML after June 29, 2009.
                       F3468 with a TY2008 return should submit it in PDF. Name the file "Form 3468.pdf" and describe it as "Form 3468PDF" and       Please see Form 3468 workarounds
                       attach it to the electronic return. After June 29, 2009, the Form 3468 should be provided in XML.                             below.

                       Line 11n Calculated Basis of Wind Energy Property Installed was omitted from the schema. Please use the following             Corrections will be included in a future
                       workaround. Use the General Dependency to bring in this data. Enter "F3468 Line 11n Calculated Basis of Wind" in the          schema version
                       Description field. In the General Dependency, enter the "Line 11n Calculated Basis Of Wind Energy Installed" and the 11n
                       amount. Include the 11n, Calculated Basis of Wind Energy, amount in the total on Line 11q.
                       Line 10f. Please use the following workaround. For the missing dependency for line 10f, please submit a General               Corrections will be included in a future
                       Dependency and use "F3468 Line 10f Pre-1936 Buildings Midwestern Disaster" as the description. For Line 10e use the           schema version
                       existing dependency referenced in the F3468 xml schema. We will develop separate dependencies in the future.
                       Line 10g. Please use the following workaround. For the missing dependency for line 10g, please submit General                 Corrections will be included in a future
                       Dependency and use "F3468 Line 10g Other Pre-1936 Buildings" as the description. For Line 10e use the existing                schema version
                       dependency referenced in the F3468 xml schema. We will develop separate dependencies for a future schema version.

                       Line 10i. Please use the following workaround. For the missing dependency for line 10i, please submit General Dependency Corrections will be included in a future
                       and use "F3468 Line 10i CertHistoricStructuresMidwesternDisaster" as the description. For Line 10h use the existing      schema version
                       dependency referenced in the F3468 xml schema. We will develop separate dependencies for a future schema version.

                       Line 10j. Please use the following workaround. For the missing dependency for line 10j, please submit General Dependency Corrections will be included in a future
                       and use "F3468 Line 10j OtherCertHistoricStructuresSch" as the description. For Line 10h use the existing dependency     schema version
                       referenced in the F3468 xml schema. We will develop separate dependencies for a future schema version.

                       Line 5m Megawatts or Horsepower should be RatioType rather than AmountType. Please use the following workaround. Use Corrections will be included in a future
                       the General Dependency to bring in this data. Enter "F3468 Line 5m Megawatts or Horsepower" in the Description field. In       schema version
                       the General Dependency, enter the "Line 5m Megawatts or Horsepower" and the Ratio that should have been entered on the
                       form. Use the Line 5m ratio to calculate the value to be entered on Line 5n. The schema will be corrected in a future version.




6/29/2010                                                                                             6 of 10
                                                          Temporary Solution(s)                                                                             Status


            Line 11j Megawatts or Horsepower should be RatioType rather than AmountType. Please use the following workaround. Use           Corrections will be included in a future
            the General Dependency to bring in this data. Enter "F3468 Line 11j Megawatts or Horsepower" in the Description field. In       schema version
            the General Dependency, enter the "Line 11j Megawatts or Horsepower" and the Ratio that should have been entered on the
            form. Use the Line 11j ratio to calculate the value to be entered on Line 11k. Corrections will be made in future schema
            version.
            Please use the current element name line "EnvlnAdvSubbituminousCoalGenBasis " for TY2008, Line 6b. The schema will be           Corrections will be included in a future
            corrected in a future version to read "Advance Coal Base Technology".                                                           schema version
            Please use the current element name line "CalcEnvlnAdvSubCoalBasedGen " for TY2008, Line 6b. The schema will be                 Corrections will be included in a future
            corrected for TY2009 to read "Calc Advance Coal Base Tech."                                                                     schema version
            Please use the current element name line "QlfyEnvlnAdvLigniteCoalBasedGen" for TY2008, Line 6c. The schema will be              Corrections will be included in a future
            corrected for TY2009 to read "Qlfy Adv Coal Base Tech".                                                                         schema version
            Please use the current element name line "CalcEnvlnAdvLigniteCoalBasedGen" for TY2008, Line 6c. The schema will be              Corrections will be included in a future
            corrected for TY2009 to read "Calc Adv Coal Base Tech Gen".                                                                     schema version
            Please use the current element name line "BasisOfWindEnergy" for TY2008, Line 11o. The schema will be corrected for             Corrections will be included in a future
            TY2009 to read "Basis Of Geothermal Heat Pump".                                                                                 schema version
            Please use the current element name line "CalcBasisOfWindEnergyProp" for TY2008, Line 11o. The schema will be                   Corrections will be included in a future
            corrected for TY2009 to read "Calc Basis Of Geothermal Heat Pump."                                                              schema version
            Notice 2009-52 describes the procedures taxpayers must take to elect the tax code Section 48 investment credit in lieu of the   Attach this statement to Form 3468 as a
            Section 45 production credit with regard to certain renewable energy facilities. The statement must be signed by the taxpayer   binary file (PDF).
            or the individual the taxpayer authorizes and attached to the Form 3468. Name the PDF file "F3468StmtNotice2009-
            52ElectSec48InvstmntCrInLieuOfSec45ProdCr.pdf" and describe it as "F3468 Sttement Notice 2009-52 to Elect Section 48
            Investment Credit In Lieu Of Section 45 Production Credit"

            If the taxpayer needs to use codes 2 or 9 for Line 2b(a), leave field 2b(a), blank in the 4136 xml schema. Complete the rest of A correction has been submitted to
            line 2b as necessary. Provide the values that should have been entered in lines 2b(a), with an explanation using the General correct the schema and include the
            Dependency schema and use "Form 4136 Lines 2b(a)" as the description.                                                           missing codes that are listed in the
                                                                                                                                            Instructions for form 4136. A correction
            For lines 8d(a) and 8e(a), if code 16 needs to be used, follow the same instructions as above: Leave 8d(a) and 8e(a) blank in has been submitted for a furture
            the 4136 xml schemas. Complete the rest of lines 8d and 8e as necessary. Provide the value that should have been entered schema. Coninute to use this
            in lines 8d(a) and 8e(a), with an explanation using the General Dependency schema and use: "Form 4136 Lines 8d(a) and           workaround for TY2008 schemas
            8e(a)" as the description.



            Leave Lines, 5e(c) 12h(c) and 12i(c) blank in the F4136 xml schema or the schema will reject. Include the AmountOf Credit       Corrections are included in schema
            on Lines, 5e(c), 12h(d) and 12i(d) and the applicable CreditReferenceNumber in your schema submission. Also, provide the        version TY2008v2.3.
            values that should have been entered on Lines 5e(c), 12h(c) and 12i(c) with an explanation using the General Dependency
            schema and use "Form 4136 Lines 5e(c) 12h(c) and 12i(c)" as the description.

            For use with TY2008 Forms 4562: If you are depreciating other property in the same classification as the property for which     Corrections will be included in a future
            an election was made and using a different method, leave the Method element (line 19 column (f)) blank. Use the General         schema version
            Dependency to enter the term "Various" and provide an explanation of why you are using "Various". Use "Form 4562 Line 19f
            workaround" as the Description of the General Dependency.
            Due to late legislation changes, MeF did not initially allow Form 4684 to be submitted using the XML schema for TY2008. The     The schema was corrected for TY 2008
            Form 4684 schema was added to version 2008v2.2 schemas which went into production on March 2, 2009. F4684 should be             in schema version 2008v2.2. The Form
            provided in XML after March 2, 2009.                                                                                            4684 is now available in XML.

            Taxpayers who electronically file F4684 with a TY2008 tax return claiming a loss as described in Rev Proc 2009-20 may fulfill   Corrections will be included in a future
            the requirement to mark "Revenue Procedure 2009-20" at the top of the form 4684 by attaching a General Dependency and           schema version
            entering "Revenue Procedure 2009-20 on F4684" in the Description field. Taxpayers may submit the required statement as
            defined in Appendix A of the Rev Proc, including the signature(s), as a PDF file. Name the PDF file "RevProc2009-20.pdf"
            and enter "Rev Proc 2009-20" in the Description field of the BinaryAttachment.xsd file. Attach the PDF file to the electronic
            return.



6/29/2010                                                                                   7 of 10
                                                         Temporary Solution(s)                                                                            Status


            Line A: If the taxpayer does not have an EIN and needs to enter an SSN, taxpayers should use the PersonFilingThisReturn     The schema was updated for TY2009.
            element for Line A and leave the EIN element blank. Enter the person‟s name. Then on the same line, enter the letters “SSN” TY2008 was not updated.
            and the Social Security Number.

            Line D(3): If the taxpayer does not have an EIN and needs to enter an SSN, taxpayers should use the
            PersonInformationIsFiledFor element for Line D(3) and leave the EIN element blank. Enter the person‟s name. Then on the
            same line, enter the letters “SSN” and the Social Security Number.

            Line 2a: If the taxpayer does not have an EIN and needs to enter an SSN, taxpayers should use the BranchOfficeInTheUS
            element for Line 2a and leave the EIN element blank. Enter the agent‟s name. Then on the same line, enter the letters “SSN”
            and the Social Security Number.

            Examples:
            John Doe SSN 999999999 enter as John Doe SSN 999999999
            Constance Amelia Greenfinch SSN 999999999 enter as C A Greenfinch SSN 999999999

            If you are filing Form 5713 for tax year 2008 and the answers to Lines 11 and 12 are both “No”, then you can attach Form        This schema correction to change the
            5713 as a .pdf. Use "Form 5713 Document" as the Description for the .pdf attachment. If you prefer not to attach Form 5713      min occurs to "0" was made in the TY
            as a .pdf, you can select “No” as the responses for Line 13a to prevent a reject. The schema will be corrected for Tax Year     2009v1.0 schema. The operational
            2009.                                                                                                                           date is 1/4/2010. TY2008 were not
                                                                                                                                            corrected.
            If you are filing Form 5713 for tax year 2008 and the answers to Lines 11 and 12 are both “No”, then you can attach Form        This schema correction to change the
            5713 as a .pdf. Use "Form 5713 Document" as the Description for the .pdf attachment. If you prefer not to attach Form 5713      min occurs to "0" was made in the TY
            as a .pdf, you can select “No” as the responses for Line 13a to prevent a reject. The schema will be corrected for Tax Year     2009v1.0 schema. The operational
            2009.                                                                                                                           date is 1/4/2010. TY2008 were not
                                                                                                                                            corrected.
            If you are filing Form 5713 for tax year 2008 and the answers to Lines 11 and 12 are both “No”, then you can attach Form 5713   This schema correction to change the
            as a .pdf. Use "Form 5713 Document" as the Description for the .pdf attachment. If you prefer not to attach Form 5713 as a      min occurs to "0" was made in the TY
            .pdf, you can select “No” as the responses for Line 13a to prevent a reject. The schema will be corrected for Tax Year 2009.    2009v1.0 schema. The operational
                                                                                                                                            date is 1/4/2010. TY2008 were not
                                                                                                                                            corrected.
            If you are filing Form 5713 for tax year 2008 and the answers to Lines 11 and 12 are both “No”, then you can attach Form 5713   This schema correction to change the
            as a .pdf. Use "Form 5713 Document" as the Description for the .pdf attachment. If you prefer not to attach Form 5713 as a      min occurs to "0" was made in the TY
            .pdf, you can select “No” as the responses for Line 13a to prevent a reject. The schema will be corrected for Tax Year 2009.    2009v1.0 schema. The operational
                                                                                                                                            date is 1/4/2010. TY2008 were not
                                                                                                                                            corrected.
            If you are filing Form 5713 for tax year 2008 and the answers to Lines 11 and 12 are both “No”, then you can attach Form        This schema correction to change the
            5713 as a .pdf. Use "Form 5713 Document" as the Description for the .pdf attachment. If you prefer not to attach Form 5713      min occurs to "0" was made in the TY
            as a .pdf, you can select “No” as the responses for Line 13a to prevent a reject. The schema will be corrected for Tax Year     2009v1.0 schema. The operational
            2009.                                                                                                                           date is 1/4/2010. TY2008 were not
                                                                                                                                            corrected.
            If you are filing Form 5713 for tax year 2008 and the answers to Lines 11 and 12 are both “No”, then you can attach Form        This schema correction to change the
            5713 as a .pdf. Use "Form 5713 Document" as the Description for the .pdf attachment. If you prefer not to attach Form 5713      min occurs to "0" was made in the TY
            as a .pdf, you can select “No” as the responses for Line 13a to prevent a reject. The schema will be corrected for Tax Year     2009v1.0 schema. The operational
            2009.                                                                                                                           date is 1/4/2010. TY2008 were not
                                                                                                                                            corrected.
            If you are filing Form 5713 for tax year 2008 and the answers to Lines 11 and 12 are both “No”, then you can attach Form 5713   This schema correction to change the
            as a .pdf. Use "Form 5713 Document" as the Description for the .pdf attachment. If you prefer not to attach Form 5713 as a      min occurs to "0" was made in the TY
            .pdf, you can select “No” as the responses for Line 13a to prevent a reject. The schema will be corrected for Tax Year 2009.    2009v1.0 schema. The operational
                                                                                                                                            date is 1/4/2010. TY2008 were not
                                                                                                                                            corrected.
            If you are filing Form 5713 for tax year 2008 and the answers to Lines 11 and 12 are both “No”, then you can attach Form 5713   This schema correction to change the
            as a .pdf. Use "Form 5713 Document" as the Description for the .pdf attachment. If you prefer not to attach Form 5713 as a      min occurs to "0" was made in the TY
            .pdf, you can select “No” as the responses for Line 13a to prevent a reject. The schema will be corrected for Tax Year 2009.    2009v1.0 schema. The operational
                                                                                                                                            date is 1/4/2010. TY2008 were not
6/29/2010                                                                                 8 of 10                                           corrected.
                                                             Temporary Solution(s)                                                                            Status


            If you are filing Form 5713 for tax year 2008 and the answers to Lines 11 and 12 are both “No”, then you can attach Form      This schema correction to change the
            5713 as a .pdf. Use "Form 5713 Document" as the Description for the .pdf attachment. If you prefer not to attach Form 5713    min occurs to "0" was made in the TY
            as a .pdf, you can select “No” as the responses for Line 13a to prevent a reject. The schema will be corrected for Tax Year   2009v1.0 schema. The operational
            2009.                                                                                                                         date is 1/4/2010. TY2008 were not
                                                                                                                                          corrected.
            Due to late legislation changes, MeF did not initially allow Form 5884 to be submitted using the XML schema for TY2008. The F5884 schema was updated in schema
            Form 5884 schema was added to version 2008v2.2 schemas which went into production on March 2, 2009. F5884 should be version TY2008v2.2.
            provided in XML after March 2, 2009.
            Taxpayers who need to file F5884-A with a TY2008 return should submit it as a PDF file. Name the file "Form 5884-A.pdf"       F5884-A schema is included in
            and describe it as "Form 5884-A PDF" and attach it to the electronic return. The IRS will notify software developers when the 2008v2.3. Form 5884-A should be
            XML schema has been developed and may be used for e-filed business returns. XML schemas for Form 5884-A will be               submitted in XML after June 29, 2009.
            published as soon as possible.
            Due to late legislation changes, MeF did not initially allow Form 8586 to be submitted using the XML schema for TY2008. The F8586 schema updates are included in
            Form 8586 schema was added to version 2008v2.2 schemas which went into production on March 2, 2009. Form 8586                 schema version TY2008v2.2
            should be provided in XML after March 2, 2009.
            If the taxpayer has no buildings to enter for Line 9, then the taxpayer checks the „No‟ box (element                          Schema will be corrected in a future
            DecrQlfyBasisOfBuildingsAF2007 is False) and the return should contain an empty tag for this element                          version.
            (DecrInQlfyBasisOfBldgsAF2007) Example: <DecrInQlfyBasisOfBldgsAF2007></DecrInQlfyBasisOfBldgsAF2007>

            If the taxpayer is a calendar year filer or a filer who has a carryover of a qualified electric vehicle credit disallowed due to   The most current 2008 schema
            passive activity limitations, they may file the February 2009 revision of Form 8834 in XML.                                        packages contain the February 2009
                                                                                                                                               revision of Form 8834.
            All other filers may file either the February or July revision in PDF after July 2009. Business Rule F1120-324 requires that
            Form 8834 be in XML. This rule was disabled in the TY2008v2.3 schema package.                                                      This workaround applies only to TY
                                                                                                                                               2008 tax returns.
            This workaround applies only to TY 2008 tax returns.




            Due to late legislation changes, MeF did not initially allow Form 8846 to be submitted using the XML schema for TY2008. The        F8846 schema updates are included in
            Form 8846 schema was added to version 2008v2.2 schemas which went into production on March 2, 2009. Form 8846                      TY2008v2.2.
            should be provided in XML after March 2, 2009.
            Taxpayers who electronically file F8865 with a TY2008 return with a change in accounting period and/or in the methods of           Schema corrections will be issued in a
            accounting may fulfill the requirement described in Rev Proc 2006-45 by using a GeneralDependency.xsd schema with “Form            future version
            8865 Filed Under Rev Proc 2006-45” in the Description field. If the taxpayer is filing more than one F8865 with a change in
            accounting period and/or in the methods of accounting, they may fulfill the requirement described in Rev Proc 2006-45 by
            using one GeneralDependency.xsd schema with “Form 8865 Filed Under Rev Proc 2006-45” in the Description field and in
            the AttachmentInformation element of the General Dependency, list all the applicable entity names. Or they may attach a
            GeneralDependency for each F8865, and use a unique identifier for each entity “Form 8865 CFP ABC Partnership Filed Under
            Rev Proc 2006-45”, “Form 8865 CFP XYZ Partnership Filed Under Rev Proc 2006-45”, etc.

            If taxpayer does not have an EIN, they should omit the EIN field.                                                                  Schema corrections will be issued in a
                                                                                                                                               future version




6/29/2010                                                                                        9 of 10
                                                           Temporary Solution(s)                                                                              Status


            The current irs.gov e-file instructions for using this attachment provide "At the end of the explanation enter "continuation on    Schema corrections will be issued in a
            Expected Tax Benefits". Note that this statement reduces the space available for the explanation on Form 8886, Line 7b, to         future version
            approx. 950 characters. However, the additional 1,000,000 characters in the dependency can be used to continue with your
            explanation.




            Due to late legislation changes, MeF did not initially allow Form 8900 to be submitted using the XML schema for TY2008. The        Form 8900 schema updates are
            Form 8900 schema was added to version 2008v2.2 schemas which went into production on March 2, 2009. Form 8900                      included in schema version
            should be provided in XML after March 2, 2009.                                                                                     TY2008v2.2.
            Due to late legislation changes, MeF is not using the changed text on Form 8907 stylesheet for TY2008. The IRS will notify         Stylesheet and schema corrections will
            software developers of the following stylesheet issues: Future stylesheet change text for line 13. Replace text “Form 3800, line   be included in a future schema version.
            1p” to “Form 3800, line 1o” Future stylesheet change text for line 15. Replace text “Form 3800, line 1p” to “Form 3800, line 1o”

            Continue to enter the amounts on F8911 lines 9 and 17 and report amounts on F3800 line 1s and 6251 line 34 respectively.           Stylesheet corrections will be made in
            The amounts entered on lines 9 and 17 will be reported correctly in the schema for F8911.                                          the future.


            Taxpayers who need to file F8932 with a TY2008 return should submit it as a PDF file. Name the file "Form 8932.pdf" and            Form 8932 schema is included in
            describe it as "Form 8932 PDF" and attach it to the electronic return. The IRS will notify software developers when the XML        2008v2.3. Form 8932 should be
            schema has been developed and may be used for e-filed business returns. XML schemas for Form 8932 will be published as             submitted in XML after June 29, 2009.
            soon as possible.
            Due to late legislation changes, MeF is not allowing Form 8933 to be submitted using the XML schema for TY2008. The IRS            Form 8933 schema is included in
            will notify software developers when the XML schema has been developed and may be used for e-filed business returns.               2008v2.3. Form 8933 should be
            Taxpayers who need to file F8933 with a TY2008 return should submit it as a PDF file. Name the file "Form 8933.pdf" and            submitted in XML after June 29, 2009.
            describe it as "Form 8933 PDF" and attach it to the electronic return. XML schemas for Form 8933 will be published as soon
            as possible. The IRS will notify software developers when the XML schema has been developed and may be used for e-filed
            business returns. XML schemas for Form 8933 will be published as soon as possible.

            MeF publishes a Forms and Attachments Listing for Corporation returns on irs.gov. This list identifies all dependencies and        N/A
            shows which IRS forms and schedules to which they can be attached. It also lists other form families with which a
            dependency may be shared, e.g., 1065, 1065B, 1120S, 1120-F. If a dependency is attached to a specific line on a form or
            schedule, it provides the specific line number. The Forms and Attachments Listing can be searched to locate a dependency
            by name. Note that several dependencies are "shared" which means they can be attached to several forms or schedules.
            The Listing is updated frequently to stay in synch with the XML schemas. If further information is needed, taxpayers are
            advised to review the applicable IRS forms and schedules, and form instructions to determine the intent of a dependency.
            Otherwise, taxpayers may contact the e-Help Desk to obtain an explanation from MeF. The link to the Forms and
            Attachments Listing is: http://www.irs.gov/efile/article/0,,id=186189,00.html




6/29/2010                                                                                    10 of 10

				
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