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Known e-file issues and solutions _2008_ - Internal Revenue Service.xls

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Known e-file issues and solutions _2008_ - Internal Revenue Service.xls Powered By Docstoc
					                                                                                                                                         ~TY2008 Known Issues and Solutions~
                                                                                                                                              Revision As of September 03, 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.
            Form 926                   Form 926, line 5 - Address                        Form 926 instructions for Part II, line 5 state Do not abbreviate
                                       TransfereeCountryOfIncorp                         the country name .
            Form 926, lines 1d, 11a,                                                     2008 Instructions for Form 926 require new statements to be
            11b, 11c, 11d and 17a                                                        attached on lines 1d, 11a, 11b, 11c, 11d and 17a.




            Form 1118                  ForeignCountryOrUSPossession                      The TY2008 F1118 Instructions reflect "Other Countries" code
                                                                                         as "OC" and the eFileTypes schema erroneously reflects "Other
                                                                                         Country" code as "XX". The eFileTypes schema will be
                                                                                         updated to remove "XX" and add "OC" for "Other Countries".

            Form 1118AMT               ForeignCountryOrUSPossession                      The TY2008 F1118AMT Instructions reflect "Other Countries"
                                                                                         code as "OC" and the eFileTypes schema erroneously reflects
                                                                                         "Other Country" code as "XX". The eFileTypes schema will be
                                                                                         updated to remove "XX" and add "OC" for "Other Countries".

            Form 1118                  Missing write in choices on Form 1118 Schedule A The December 2007 PDF for Form 1118 Schedule A indicated
            Schedule A                                                                  new write-ins can be added to Schedule A, column 1. These
                                                                                        new write-ins are missing from the XML schema. They
                                                                                        are: "NOLs", "income from RICs", and "high-taxed income" (see
                                                                                        Schedule A instructions on page 5).
            Form 1118                  TotalCarryoverOfFrgnTaxesSch                     Taxpayer unable to report multi-year carryover of foreign taxes
            Schedule B                                                                  data on Form 1118, Schedule B, Part II, Line 5




            Form 1118                  TotalForeignTaxes                                 On the TY2008 Form 1118, Schedule B, Part II, Line 6,
            Schedule B                                                                   "CountryType" is the incorrect E-FileType on the schema. E-
                                                                                         FileType should be "USAmountType" to allow a U.S. integer
                                                                                         amount.
            Form 1118AMT               Missing write in choices on Form 1118 Schedule A The December 2007 PDF for Form 1118AMT Schedule
            Schedule A                                                                  A indicated new write-ins can be added to Schedule A, column
                                                                                        1. These new write-ins are missing from the XML
                                                                                        schema. They are: "NOLs", "income from RICs", and "high-
                                                                                        taxed income" (see Schedule A instructions on page 5).
            Form 1118AMT               TotalCarryoverOfFrgnTaxesSch                     Taxpayer unable to report multi-year carryover of foreign taxes
            Schedule B                                                                  data on Form 1118AMT, Schedule B, Part II, Line 5




9/19/2011                                                                     1 of 18
                Form Type                  Schema/Schema Element                                 Description of the Problem


            Form 1118AMT             TotalForeignTaxes                               On the TY2008 Form 1118AMT, Schedule B, Part II, Line 6,
            Schedule B                                                               "CountryType" is the incorrect E-FileType on the schema. E-
                                                                                     FileType should be "USAmountType" to allow a U.S. integer
                                                                                     amount.
            Form 1120                Form 1120, Line 10                              Rev. Proc. 2009-37 provides that a taxpayer make a Section
                                                                                     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. Although the form instructions instruct an
                                                                                     electing taxpayer to attach the election to its return, a
                                                                                     dependency has not been created.

            Form 1120 Amended        Form 1120 Amended Return - 1120 Form Level      LMSB Directive on Examination Action with Respect to Certain
            Return                                                                   Gain Recognition Agreements provides guidance to taxpayers
                                                                                     to mark "Filed Pursuant to Directive of Examination Action with
                                                                                     respect to Certain Gain Recognition Agreement" at the top of
                                                                                     the amended return.

            Form 1120 and Form                                                       TY 2008 instructions for Form 1120 on page 5 and for Form
            1120-F                                                                   1120-F on page 6 under "Statements" have a new requirement
                                                                                     for a statement to be attached to the return. The new
                                                                                     paragraph is titled "Distributions under section 355."

            Forms 1120, 1120-F and                                                   The IRS has approved Form 637 CB Registration for certain
            1120S, including                                                         taxpayers, who are now registered producers of cellulosic
            amended returns                                                          biofuel. With this registration, they may apply for an IRC
                                                                                     section 40(b)(6) nonrefundable income tax credit. An
                                                                                     addendum sent to these taxpayers instructs them to include, in
                                                                                     large letters, “CBR” in the middle of the top margin when filing
                                                                                     the appropriate income tax return to claim the cellulosic biofuel
                                                                                     nonrefundable income tax credit. This will ensure correct and
                                                                                     timely processing of the return.

            Form 1120-F              Form 1120-F, Section II, Line 10                Rev. Proc. 2009-37 provides that a taxpayer make a Section
                                                                                     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. Although the form instructions instruct an
                                                                                     electing taxpayer to attach the election to its return, a
                                                                                     dependency has not been created.

            Form 1120-F              Schemas for 1120-F or Schedules M-1/M-2, M-3,   Instructions for Form 1120-F and its associated schedules (M-
                                     H, I , or P                                     1/M-2, M-3, H, I , or P) were published Feb 2008 so required
                                                                                     schedules, elections or statements may be missing from the
                                                                                     schemas.
            Form 1120-F              SupersededReturn                                Checking the Superseded Return checkbox for Form 1120-F
                                                                                     will not prevent the return from rejecting due to the Duplicate
                                                                                     Filing Condition that Business Rules R0000-909 and R0000-
                                                                                     910 enforce.
9/19/2011                                                                 2 of 18
                Form Type                Schema/Schema Element                               Description of the Problem


            Form 1120-F, Schedule   Schema element - GrossIncomeRatio from        The element for this line is RatioType, however you may need
            H                       Schedule H, line 21c                          the element LargeRatioType so that you can enter a percentage
                                                                                  higher than 100%.

                                                                                  This element also does not allow a negative percentage.




9/19/2011                                                               3 of 18
                Form Type                  Schema/Schema Element                                   Description of the Problem


            Form 1120-F, Schedule I Schema elements for lines 6c, 6e, 14a, 17a & 18c The element for these lines are RatioType, however you may
                                                                                     need the element LargeRatioType so that you can enter a
                                                                                     percentage higher than 100%.
            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 1120-F, Schedule                                                      2008 Instructions for Schedule S require a schedule to be
            S, line 10                                                                 attached to Line 10 for all other classes of stock.



            Form 1120-F, Schedule                                                      2008 Instructions for Schedule V lines 3 and 4 require a
            V, Lines 3 and 4                                                           schedule to be attached if the answer to question 3 or 4 is yes.




            Form 1120-F, Schedule    OwnerCorporationEIN from line 6 (version 2.3      Instructions recently issued for Schedule V (Form 1120-F) allow
            V, Line 6 and 8          element is RegisteredOwnerEIN)                    for a social security number (SSN) to be entered on lines 6 and
                                     OperatorCorporationEIN from line 8 (version 2.3   8 instead of an EIN. Currently the schema does not allow for an
                                     element is OperatorEIN)                           SSN or MissingSSN reason.



            Form 1120-L              Form 1120-L, Line 7                               Rev. Proc. 2009-37 provides that a taxpayer make a Section
                                                                                       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. Although the form instructions instruct an
                                                                                       electing taxpayer to attach the election to its return, a
                                                                                       dependency has not been created.

            Form 1120-PC             Form 1120-PC, Line 13                             Rev. Proc. 2009-37 provides that a taxpayer make a Section
                                                                                       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. Although the form instructions instruct an
                                                                                       electing taxpayer to attach the election to its return, a
                                                                                       dependency has not been created.




9/19/2011                                                                   4 of 18
                Form Type         Schema/Schema Element                             Description of the Problem


            Form 1120S      Form 1120S, Schedule K, Line 10             Rev. Proc. 2009-37 provides that a taxpayer make a Section
                                                                        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. Although the form instructions instruct an
                                                                        electing taxpayer to attach the election to its return, 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..



            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.
9/19/2011                                                     5 of 18
                Form Type               Schema/Schema Element                               Description of the Problem


            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 3800                                                            Business Rules for the form 3800, specifically, F3800-095, 096
                                                                                 and 097 were added to the F1120S. These rules do not apply to
                                                                                 this form family.
            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
                                                                                 does not allow the taxpayer to enter "Various" in this field.
                                  Form 4562, element Method, Line 19 column f
            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.




9/19/2011                                                              6 of 18
                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.".

9/19/2011                                                       7 of 18
                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 6478                                                          The IRS has approved Form 637 CB Registration for certain
                                                                               taxpayers, who are now registered producers of cellulosic
                                                                               biofuel. With this registration, they may apply for an IRC
                                                                               section 40(b)(6) nonrefundable income tax credit. An
                                                                               addendum sent to these taxpayers instructs them to include, in
                                                                               large letters, “CBR” in the middle of the top margin when filing
                                                                               the appropriate income tax return to claim the cellulosic biofuel
                                                                               nonrefundable income tax credit. This will ensure correct and
                                                                               timely processing of the return.

            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.




9/19/2011                                                            8 of 18
                 Form Type                  Schema/Schema Element                                Description of the Problem


            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".
            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 8926                                                                 Form 8926 xml schema is not available for TY2008.

            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.




9/19/2011                                                                   9 of 18
            ~TY2008 Known Issues and Solutions~
              Revision As of September 03, 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

                      For electronic filed returns please use the CountyType as indicated in the schema instead of the complete country name.            Clarification of instructions

                      Please use a "General Dependency" for each line that requires additional information and title it as indicated below. Please       Schema statements will be created for
                      provide the appropriate information requested in the Form 926 instructions for the applicable lines. Describe the                  TY 2009
                      dependencies as follows:
                      Part 1, line 1d - F926 Ln 1d Basic Adjustment Under Section 367(a)(5) Stmt
                      Part IV, line 11a - F926 Ln 11a Gain Rcgnz under Sect 904(f)(3) on Transfer Stmt
                      Part IV, line 11b - F926 Ln 11b Gain Rcgnz under Sect 904(f)(5)(F) on Transfer Stmt
                      Part IV, line 11c - F926 Ln 11c Recapture under Sect 1503(d) on Transfer Stmt
                      Part IV, line 11d - F926 Ln 11d Exchange Gain Rcgnz under Sect 987 Transfer Stmt
                      Part IV, line 17a - F926 Ln 17a Intangible Property Transferred From Transaction Stmt
                      On both the IRS Form 1118 and in your XML File, leave the field blank if you have an "Other Country" not listed elsewhere.         EFileTypes XML schema TY2008v2.2
                                                                                                                                                         reflects the correct enumeration value
                                                                                                                                                         "OC" for Other Countries


                      On both the IRS Form 1118AMT and in your XML File, leave the field blank if you have an "Other Country" not listed                 EFileTypes XML schema TY2008v2.2
                      elsewhere.                                                                                                                         reflects the correct enumeration value
                                                                                                                                                         "OC" for Other Countries


                      If Form 1118 Schedule A, column 1, is needed to write-in any of the three new choices, include the applicable choice using         New write-in choices are reflected in
                      the General Dependency schema and use "Form 1118 Schedule A, column 1 workaround" as the description.                              Form 1118 XML schema TY2008v2.2




                      If the taxpayer needs to report carryover of foreign taxes as instructed on Form 1118, Schedule B, Part II, Line 5 as multi-year   New Form 1118 (Schedule K) will be
                      carryover data, then use the following workaround until the attachment TotalCarryoverOfForeignTaxesSch is revised for              created for TY2009 to resolve this
                      TY2008. Attach the multi-year carryover data as a PDF. This PDF should be attached to the consolidated return and named            issue.
                      TotalCarryoverOfForeignTaxes-1118 (basket) where the basket is the category on the Form 1118 to which this carryover is
                      attached.
                      Taxpayers who need to enter a U.S. integer amount on Form 1118, Schedule B, Part II, Line 6, should use the General                Datatype in Form 1118 XML schema
                      Dependency schema to indicate the combined total of lines 1 through 5. The description on the General Dependency should            TY2008v2.2 reflects the correct
                      be "Form 1118, Schedule B, Part II, Line 6, Total Foreign Taxes."                                                                  eFileType of USAmountType

                      If Form 1118 Schedule A, column 1, is needed to write-in any of the three new choices, include the applicable choice using         New write-in choices are reflected in
                      the General Dependency schema and use "Form 1118 Schedule A, column 1 workaround" as the description.                              Form 1118AMT XML schema
                                                                                                                                                         TY2008v2.2


                      If the taxpayer needs to report carryover of foreign taxes as instructed on Form 1118AMT, Schedule B, Part II, Line 5 as multi- New Form 1118 (Schedule K) will be
                      year carryover data, then use the following workaround until the attachment TotalCarryoverOfForeignTaxesSch is revised for created for TY2009 to resolve this
                      TY2008. Attach the multi-year carryover data as a PDF. This PDF should be attached to the consolidated return and named issue.
                      TotalCarryoverOfForeignTaxes-1118AMT (basket) where the basket is the category on the Form 1118AMT to which this
                      carryover is attached.



9/19/2011                                                                                              10 of 18
                                                          Temporary Solution(s)                                                                             Status


            Taxpayers who need to enter a U.S. integer amount on Form 1118, Schedule B, Part II, Line 6, should use the General             Form 1118AMT XML schema
            Dependency schema to indicate the combined total of lines 1 through 5. The description on the General Dependency should         TY2008v2.2 reflects the correct
            be "Form 1118, Schedule B, Part II, Line 6, Total Foreign Taxes."                                                               eFileType of USAmountType

            For fiscal tax years beginning in 2008 and ending in 2009, use a GeneralDependency to provide the statement. Describe it as Because this election is only valid for
            “Section 108(i) Election.”                                                                                                  transactions occuring in 2009 and 2010,
                                                                                                                                        a dependency will not be created for
                                                                                                                                        this election. This workaround will
                                                                                                                                        continue to be used in 2009 and 2010.




            Taxpayers who electronically file may fulfill the requirement to mark "Filed pursuant to Directive of Examination Action with   As the duration of this directive has not
            respect to Certain Gain Recognition Agreement” at the top of the amended return by attaching a General Dependency and           yet been determined, no schema
            entering "GRA Directive” in the Description field of the 1120 return with the amended return checkbox checked. In addition,     changes will be at this time.
            taxpayers must enter "Filed pursuant to Directive of Examination Action with respect to Certain Gain Recognition Agreement”
            in the explanation (attachment information) field of the General Dependency.

            Please use a PDF file for this statement and name it "1.355-5(a)Stmt.PDF" and describe it as "1.355-5 Stmt.PDF" and include Schema statement will be created for
            the necessary information as outlined in Reg 1.355-5.                                                                       TY 2009



            For MeF returns, filers should use a GeneralDependency described as "CBR" to ensure correct and timely processing of the        Under IRC section 40(b)(6), this credit
            return. No particular text is required within the the dependency, although the taxpayer might want to provide the date shown    is not allowable for biofuel sold or used
            on the IRS approval letter. Taxpayers should also remember to enter appropriate amount(s) on Line 7(c) and/or Line 9 of         after December 31, 2009. Therefore,
            Form 6478.                                                                                                                      no schema updates will be made.




            For fiscal tax years beginning in 2008 and ending in 2009, use a GeneralDependency to provide the statement. Describe it as Because this election is only valid for
            “Section 108(i) Election.”                                                                                                  transactions occuring in 2009 and 2010,
                                                                                                                                        a dependency will not be created for
                                                                                                                                        this election. This workaround will
                                                                                                                                        continue to be used in 2009 and 2010.




            For any schedule, election, statement, etc. that is needed but unavailable in the schema for Forms 1120-F or Schedules M-       Missing schema dependencies are
            1/M-2, M-3, H, I or P, use the General Dependency and use an appropriate Description for the Dependency.                        being created for TY 2009.



            If you are filing a Form 1120-F that meets the qualifications for a superseded tax return, please check both the Amended        Business Rules R0000-909 and R0000-
            Return checkbox and the Superseded Return checkbox to prevent the return from rejecting. Add a statement to the                 910 will be corrected to include the
            AmendedReturnChanges attachment to indicate whether this is an amended or superseding return.                                   Superseded Return checkbox for Form
                                                                                                                                            1120-F for TY 2009.
9/19/2011                                                                                  11 of 18
                                                          Temporary Solution(s)                                                                             Status


            If the amount for line 21c exceeds 100% do not enter an amount in this field, leave line 21c blank. As long as lines 21a and     Schema corrections will be issued in a
            21b are completed this will be acceptable.                                                                                       future version.

            If the amount for line 21c should be a negative percentage, you may leave line 21c blank as long as entries are made for lines
            21a and 21b.




9/19/2011                                                                                  12 of 18
                                                         Temporary Solution(s)                                                                           Status


            If any of these lines exceed 100% do not enter an amount on the applicable lines in the schema. You may attach Schedule I     Schema corrections will be issued in a
            in PDF to show the correct figures or use a general dependency to show the correct figures for the lines that exceed 100%.    future version.
            Name the PDF file "Form1120-FSchI.pdf" and describe it as "Form 1120-F Sch I.pdf".
            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.

            If you have other classes of stock to be reported on line 10 of Schedule S, please use a PDF file and name it               Schema statement will be created for
            "SchSOtherClassOfStockMeetingRegularlyTradedTestStatement.PDF" and describe it as "Sch S Other Class of Stock               TY 2009
            Meeting Regularly Traded Test Statement". Please include the required information using the format for lines 10a and 10b as
            required in the Schedule S instructions.
            If you answer yes to question 3 on Schedule V, please use a PDF file and name it                                              Schema statement will be created for
            "SchVVesselOrAircraftCharteredInStatement.PDF" and describe it as "Sch V Vessel Or Aircraft Chartered In Statement".          TY 2009
            Provide the requested information from the instructions. If you answer yes to question 4 on Schedule V, please use a PDF file
            and name it "SchVVesselOrAircraftCharteredOutStatement.PDF" and describe it as "Sch V Vessel Or Aircraft Chartered Out
            Statement". Provide the requested information from the instructions.
            Line 6: If the owner does not have an EIN and needs to enter an SSN , enter the SSN on the line 5 element                   The ability to enter an SSN will not be
            OwnerCorporationName (TY 2008 version 2.3 element -RegisteredOwnerName), and leave the EIN element blank. Enter the         available until TY 2009. Continue to
            owner‟s name, then on the same line, enter the letters “SSN” and the Social Security Number.                                use the work-around for TY 2008.
            Line 8: If the operator does not have an EIN and needs to enter an SSN, enter the SSN on the line 7 element                 Element names for lines 5, 6, 7 and 8
            OperatorCorporationName (TY 2008 version 2.3 element - OperatorName), and leave the EIN element blank. Enter the            have changed in TY2008v2.3 to more
            operator's name, then on the same line, enter the letters “SSN” and the Social Security Number.                             closely match the final version of
                                                                                                                                        Schedule V.
            For fiscal tax years beginning in 2008 and ending in 2009, use a GeneralDependency to provide the statement. Describe it as Because this election is only valid for
            “Section 108(i) Election.”                                                                                                  transactions occuring in 2009 and 2010,
                                                                                                                                        a dependency will not be created for
                                                                                                                                        this election. This workaround will
                                                                                                                                        continue to be used in 2009 and 2010.




            For fiscal tax years beginning in 2008 and ending in 2009, use a GeneralDependency to provide the statement. Describe it as Because this election is only valid for
            “Section 108(i) Election.”                                                                                                  transactions occuring in 2009 and 2010,
                                                                                                                                        a dependency will not be created for
                                                                                                                                        this election. This workaround will
                                                                                                                                        continue to be used in 2009 and 2010.




9/19/2011                                                                                 13 of 18
                                                         Temporary Solution(s)                                                                            Status


            For fiscal tax years beginning in 2008 and ending in 2009, use a GeneralDependency to provide the statement. Describe it as Because this election is only valid for
            “Section 108(i) Election.”                                                                                                  transactions occuring in 2009 and 2010,
                                                                                                                                        a dependency will not be created for
                                                                                                                                        this election. This workaround will
                                                                                                                                        continue to be used in 2009 and 2010.




            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.

            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
9/19/2011                                                                                14 of 18
                                                          Temporary Solution(s)                                                                             Status


            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"

            52ElectSec48InvstmntCrInLieuOfSec45ProdCr.pdf" and describe it as "F3468 Sttement Notice 2009-52 to Elect Section 48            The rules for F3800 have been deleted
            Investment Credit In Lieu Of Section 45 Production Credit"                                                                      for F1120S TY 2008v2.3.

            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.pdf" in the Description field of the BinaryAttachment.xsd file. Attach the PDF file to the electronic
            return.




9/19/2011                                                                                  15 of 18
                                                         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
9/19/2011                                                                                 16 of 18                                          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.
            For MeF returns, filers should use a GeneralDependency described as "CBR" to ensure correct and timely processing of the           Under IRC section 40(b)(6), this credit
            return. No particular text is required within the the dependency, although the taxpayer might want to provide the date shown       is not allowable for biofuel sold or used
            on the IRS approval letter. Taxpayers should also remember to enter appropriate amount(s) on Line 7(c) and/or Line 9 of            after December 31, 2009. Therefore,
            Form 6478.                                                                                                                         no schema updates will be made.




            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.

9/19/2011                                                                                       17 of 18
                                                           Temporary Solution(s)                                                                             Status


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



            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.



            The XML schema for Form 8926 was developed and published for TY2009. However, taxpayers who need to submit Form                   The schema for Form 8926 has been
            8926 with their TY 2008 business returns should submit as PDF files.                                                              published for TY2009.
            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



9/19/2011                                                                                    18 of 18

				
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posted:9/19/2011
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