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ty2009_updated_known_issues_and_solutions_post_11 19 2010

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					                                                                                                                         ~TY2009 Known Issues and Solutions~
                                                                                                                                       Processing Year 2010
                                                                                                                                              As of 11-19-2010


     Form Type                  Schema/Schema Element                               Description of the Problem                                                                              Temporary Solution(s)                                                                           Status


 Form T (Timber)                                                        Form T allows only whole dollar amounts. Taxpayers who                Taxpayers who need to enter cents for unit costs need to submit Form T in PDF format. The taxpayer should name the             Changes will be included in a future
                                                                        need to enter cents for unit costs should submit Form T in            PDF file "FormT.pdf", and describe it as "Form T PDF".                                                                         schema
                                                                        PDF.
 Form 1065                CoopElectAllocateCreditPatrons                Currently there is a dependency to make the Cooperative               If you need more than 100 characters to provide the description of the election, use the "General Dependency Small" to         This work around will be used for
                                                                        Election "CoopElectAllocateCreditPatrons". However, this              make your election. Make sure that you provide the Amount and the Description of Election as required. Describe it             TY2009 and TY2010. This work around
                                                                        dependency only allows for 100 characters for the description.        "CoopElectionAllocateCrPatrons".                                                                                               will be in place for TY2009 until
                                                                                                                                                                                                                                                                             PY2013, for TY2010 this work around
                                                                                                                                                                                                                                                                             will be in place until PY2011 when the
                                                                                                                                                                                                                                                                             current dependency
                                                                                                                                                                                                                                                                             "CoopElectAllocateCreditPatrons" is
                                                                                                                                                                                                                                                                             corrected to allow for more than 100
                                                                                                                                                                                                                                                                             characters.
 Form 926                 Form 926, line 5 - Address                    Form 926 instructions for Part II, line 5 state Do not abbreviate     For electronically-filed returns, the CountryType indicated in the schema should be used instead of the complete country       Clarification of instructions
                          TransfereeCountryOfIncorp                     the country name .                                                    name.
 Form 8283 / 1098-C       Contributions of Motor Vehicles, Boats, and   Form 1098-C, Line 5c requires a description, but the schema           If Form 1098-C has an entry on line 5c, please check the 'CertifiesDetailDescOfImprvInd' checkbox and enter                    The Contributions of Motor Vehicles,
                          Airplanes Statement                           for this line only provides an element for a checkbox.                the information from line 5c in a GeneralDependency if filing Forms 1120, 1065, or 1065-B. If filing Forms 1040, 1120-S, or    Boats, and Airplanes Statement
                          Schema element -                                                                                                    1120-F enter the information from line 5c in the GeneralDependencyMedium. For the "Description" element in the relevant        schema will be corrected for Tax Year
                          CertifiesDetailDescOfImprvInd                                                                                       general dependency, please use "1098-C Description of Improvement".                                                            2010.
                                                                                                                                                                                                                                                                             Line 5c element name
                                                                                                                                                                                                                                                                             "CertifiesDetailDescOfImprvInd" will be
                                                                                                                                                                                                                                                                             updated to
                                                                                                                                                                                                                                                                             "CertifiesDetailedDescOfImprv" and
                                                                                                                                                                                                                                                                             the eFile type will be corrected to '(No
                                                                                                                                                                                                                                                                             Suggestions)'.
 Form 1120                Form level                                    The instructions for Form 1120X, Amended U.S. Corporation             Taxpayers should submit Form 8302 with an amended return in PDF Format. Use the PDF file name "Form8302.pdf" and               Corrections will be included in a future
                                                                        Income Tax Return, state to attach Form 8302, Electronic              description "Form 8302". The PDF file should be attached at the top consolidated level.                                        schema version.
                                                                        Deposit of Tax Refund of $1 Million or More, with refunds of
                                                                        $1 million or more. Currently, Form 8302 is available in XML
                                                                        format only for Form 1120-F.
 Form 1120                Form 1120, Line 10                            Rev. Proc. 2009-37 provides that a taxpayer make a Section            Use a GeneralDependency to provide the statement(s). Describe a single election as “Section 108(i) Election.” If a             Because this election is only valid for
                                                                        108(i) election to defer cancellation of debt (COD) income in         consolidated/mixed return is filed with multiple elections attached, these elections may be described as “Section 108(i)       transactions occurring in 2009 and
                                                                        connection with an applicable debt instrument reacquired after        Election XX-XXXXXXX”, with the Xs representing the electing entity's EIN.                                                      2010, a dependency has not been
                                                                        2008 and before 2011 and include the deferred income over a                                                                                                                                          created for this election.
                                                                        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                Form 1120, Line 32g                           2009 Instructions for Form 3800 require a new statement to be Use a General Dependency described as "Election Not To Apply Section 168k4 Ind"                                                        No schema changes will be made.
                                                                        attached to the timely filed tax return (including extension)
                                                                        when a taxpayer wants to make the election not to apply
                                                                        section 168(k)(4) to extension property . This applies to TY
                                                                        2009 only.
 Form 1120 Amended        Form 1120 Amended Return                      2009 Instructions for Form 3800 require a new statement to be         Use the SpecialConditionDescription to fulfill the requirement to write "Filed Pursuant to section 301.9100-2" at the top of   No schema changes will be made.
 Return                                                                 attached to the timely filed tax return (including extension)         the 1120 amended return.
                                                                        when a taxpayer wants to make the election not to apply               Use the GeneralDependency to provide the statement. Describe it as "Election Not To Apply Section 168k4"
                                                                        section 168(k)(4) to extension property. If the corporation
                                                                        timely filed its tax return without making this election, it can be
                                                                        made by filing an amended return within 6 months of the due
                                                                        date (excluding extensions). Attach the statement to the
                                                                        amended return and write "Filed Pursuant to section 301.9100-
                                                                        2" at the top of the amended return.
 Form 1120 Amended        Form 1120 Amended Return - 1120 Form Level    LMSB Directive on Examination Action with Respect to                  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
 Return                                                                 Certain Gain Recognition Agreements provides guidance to              respect to Certain Gain Recognition Agreement” at the top of the amended return by attaching a General Dependency and yet been determined, no schema
                                                                        taxpayers to mark "Filed Pursuant to Directive of Examination         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.
                                                                        Action with respect to Certain Gain Recognition Agreement" at         taxpayers must enter "Filed pursuant to Directive of Examination Action with respect to Certain Gain Recognition
                                                                        the top of the amended return.                                        Agreement” in the explanation (attachment information) field of the General Dependency.




 Forms 1120, 1120-F and                                                 The IRS has approved Form 637 CB Registration for certain        For MeF returns, filers should enter the notation "CBR" in the element "SpecialConditionDescription" on Form 1120/-F/S.             Under IRC section 40(b)(6), this credit
 1120S, including                                                       taxpayers, who are now registered producers of cellulosic        To ensure correct and timely processing of the return, taxpayers should also remember to enter an amount on Line 5(c)               is not allowable for biofuel sold or used
 amended returns                                                        biofuel. With this registration, they may apply for an IRC       and/or Line 7 of Form 6478.                                                                                                         after December 31, 2009. Therefore,
                                                                        section 40(b)(6) nonrefundable income tax credit. An                                                                                                                                                 no schema updates will be made.
                                                                        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.

10/12/2011                                                                                                                                            1 of 4
     Form Type                   Schema/Schema Element                                  Description of the Problem                                                                             Temporary Solution(s)                                                                            Status


 Form 1120-F              Form 1120-F, Line 5h                              2009 Instructions for Form 3800 require a new statement to be Submit a General DependencyMedium and use "F1120F Election Not To Apply Section 168k4" as the description.                            No schema changes will be made.
                                                                            attached to the timely filed tax return (including extension)
                                                                            when a taxpayer wants to make the election not to apply
                                                                            section 168(k)(4) to extension property. This applies to TY
                                                                            2009 only.
 Form 1120-F              Form 1120-F, Section II, Line 10                  Rev. Proc. 2009-37 provides that a taxpayer make a Section Use a GeneralDependencyMedium to provide the statement. Describe it as “Section 108(i) Election.”                                        Because this election is only valid for
                                                                            108(i) election to defer cancellation of debt (COD) income in                                                                                                                                       transactions occurring in 2009 and
                                                                            connection with an applicable debt instrument reacquired after                                                                                                                                      2010, a dependency will not be created
                                                                            2008 and before 2011 and include the deferred income over a                                                                                                                                         for this election. This workaround will
                                                                            5-year period by attaching a statement to the taxpayer’s timely                                                                                                                                     continue to be used in 2010.
                                                                            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 Amended      Form 1120-F Amended Return                        2009 Instructions for Form 3800 require a new statement to be        Use the SpecialConditionDescription to fulfill the requirement to write "Filed Pursuant to section 301.9100-2" at the top of   No schema changes will be made.
 Return                                                                     attached to the timely filed tax return (including extension) if     the 1120-F amended return.
                                                                            you want to make the election not to apply section 168(k)(4) to      Use the GeneralDependencyMedium to provide the statement. Describe it as "1120-F Election Not To Apply Section
                                                                            extension property. If the corporation timely filed its tax return   168k4"
                                                                            without making this election, it can be made by filing an
                                                                            amended return within 6 months of the due date (excluding
                                                                            extensions). Attach the statement to the amended return and
                                                                            write "Filed Pursuant to section 301.9100-2" at the top of the
                                                                            amended return.
 Form 1120-F, Schedule    Schema element - GrossIncomeRatio from            The element for this line is currently defined as RatioType.         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    Schema corrections will be issued in a
 H                        Schedule H, line 21c                              However, a LargeRatioType is necessary to report a ratio of          and 21b are completed, this will be acceptable.                                                                                future version.
                                                                            greater than 1.00000.

                                                                            This element also does not allow a negative percentage.              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.
 Form 1120-F, Schedule I Schema elements for lines 6c, 6e, 14a, 17a & 18c The element for these lines is currently defined as RatioType.         If any of these lines exceed 100% do not enter an amount on the applicable lines in the schema. You may attach Schedule Schema corrections will be issued in a
                                                                          However, a LargeRatioType is necessary to report a ratio of            I 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.
                                                                          greater than 1.00000.                                                  Name the PDF file "Form1120-FSchI.pdf" and describe it as "Form 1120-F Sch I.pdf".
 Form 1120-F, Schedule    Schema elements for lines 6, 7, & 8               The instructions for TY 2009 Form 1120-F, Schedule V lines 6         Line 6: If you do not know the SSN of the registered owner, enter "SSN Not known" in addition to the name of the               Schema corrections for lines 6 and 8
 V                                                                          and 8 state: if you do not know the EIN or SSN of the                registered owner on the line 5 element RegisteredOwnerName, and leave the SSN element blank.                                   will be made for TY 2010 to allow "Not
                                                                            owner/operator, enter "Not known". Instructions for line 7           Line 8: If you do not know the SSN of the operator, enter "SSN Not known" in addition to the name of the operator on the       known" to be entered. Schema
                                                                            state: if you do not know the name of the operator, enter "Not       line 7 element OperatorName, and leave the SSN element blank.                                                     Line 7: If   corrections for line 7 will be made for
                                                                            known."                                                              you do not know the name of the operator, enter "Not known" in the element OperatorName in place of the name.                  TY 2010 to add the choices of
                                                                                                                                                                                                                                                                                PersonNameType and "Not known".
 Form 1120-F, Schedule    Schema elements for lines 6, 7, & 8               The instructions for TY 2009 Form 1120-F, Schedule V lines 6, For e-filed returns we will not be putting this into the schema. Please continue to enter the EIN or SSN in these fields.             No schema changes will be made.
 V                                                                          7 and 8 state: if you are the owner to enter "same as filer EIN
                                                                            or SSN above".
 Form 1120S               Form 1120S, Schedule K, Line 10                   Rev. Proc. 2009-37 provides that a taxpayer make a Section Use a GeneralDependencyMedium to provide the statement. Describe it as “Section 108(i) Election.”                                        Because this election is only valid for
                                                                            108(i) election to defer cancellation of debt (COD) income in                                                                                                                                       transactions occurring in 2009 and
                                                                            connection with an applicable debt instrument reacquired after                                                                                                                                      2010, a dependency will not be created
                                                                            2008 and before 2011 and include the deferred income over a                                                                                                                                         for this election. This workaround will
                                                                            5-year period by attaching a statement to the taxpayer’s timely                                                                                                                                     continue to be used in 2010.
                                                                            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 1120S (Schedule K- Part III, Line 17, Code “U”                        Due to late legislation, Code “U” was not created in time for        If the taxpayer needs to enter an amount on Line 17 reflecting Code “U”, Other information, it should enter the relevant       Code “U” will be included for Part III,
 1)                                                                         the beginning of the filing season. Previously, Code “T” was         amount, but leave the corresponding code field blank. It should then attach the dependency                                     Line 17 in a future schema release.
                                                                            designated for “Other information.” For TY2009, Code “T” has         “SupplementalInformationStatement” to Line 17 and provide the relevant Code “U” information.
                                                                            now been redesignated for “Section 108(i) information”, and
                                                                            Code “U” is to be used for “Other information.”
 Form 3115                IRS3115                                           There was a revision of form 3115 for the consent to Change a        For returns filed after May 31, 2010 form 3115 must be submitted as a PDF. Please name the PDF "Form3115.pdf, and use Schema changes for form 3115 will
                                                                            method of accounting for federal income tax purposes. To             description "Form 3115.pdf"                                                                                           updated for TY2011/PY2012.
                                                                            allow a reasonable transition to the new revision, the IRS
                                                                            accepted either the 2003 or 2009 revision of form 3115
                                                                            through May 31, 2010. Due to this allowance the schema
                                                                            changes are not available for TY2010. The schemas will be
                                                                            updated for TY2011.

 Form 3468                TY2009 xml Schema                                 Due to numerous revisions to Form 3468, the TY2009 schema Taxpayers who have to submit Form 3468 in PDF should name the PDF file "Form3468.pdf" and describe it as "Form                            The xml schema will be provided in a
                                                                            could not be updated. Therefore, Form 3468 can only be        3468".                                                                                                                                future release after the current
                                                                            accepted in PDF in this schema version. TY2009 Forms 3468                                                                                                                                           processing year.
                                                                            submitted in xml will be rejected by Business Rule R0000-105.

 Form 3800                Current Year Welfare-to-Work Credit               Due to late legislation, the schema for F3800 will not be            Continue to report general business credit on F3800 line 1b for partnerships, s-corps, trusts and estates.                     Corrections will be provided in a future
                                                                            updated in time for the filing season. The description for line                                                                                                                                     release.
                                                                            1b references Form 8861, which is now obsolete.
 Form 3800                                                                  Line 12b of Form 3800 does not have an element.                      The Form 3800 Line 12b was omitted from the schema. To allow credits from Form 8834 and Form 8910 please use the               Corrections will be provided in a future
                                                                                                                                                 following workaround. Use the General Dependency to bring in this data. Enter "F3800 Line 12b OtherCreditsAmt" in the          release.
                                                                                                                                                 Description field. In the General Dependency, enter the "Line 12b OtherCreditsAmt" and the 12b amount. Include the
10/12/2011                                                                                                                                       12b, OtherCreditsAmt, in the total on Line 12b.
                                                                                                                                                         2 of 4
     Form Type                   Schema/Schema Element                                   Description of the Problem                                                                             Temporary Solution(s)                                                                           Status


 Form 4562                 Form 4562, element Method, Line 19 column f       In certain circumstances, the form instructions provide for the     For use with TY2009 Forms 4562: If you are depreciating other property in the same classification as the property for which     Corrections will be included in a future
                                                                             taxpayer to enter "Various" in Line 19, Column (f). The             an election was made and using a different method, leave the Method element (line 19 column (f)) blank. Use the General         schema version
                                                                             schema does not allow the taxpayer to enter "Various" in            Dependency to enter the term "Various" and provide an explanation of why you are using "Various". Use "Form 4562 Line
                                                                             this field.                                                         19f workaround" as the Description of the General Dependency.
 Form 4684                                                                   In the caution section of the instructions for Form 4684, line      Continue to enter the amount on F4684 lines 12. The amount entered on line 12 will be reported correctly in the schema for      Continue to use this work around for
                                                                             12, a reference is made to line 24. The instructions should         F4684.                                                                                                                          TY2009. The TY2010 stylesheet will
                                                                             reference line 22.                                                                                                                                                                                  be corrected.


 Form 4684                                                                   Recent Revenue Procedure 2009-20 provides guidance to               Taxpayers who electronically file F4684 with a TY2008 tax return claiming a loss as described in Rev Proc 2009-20 may           Continue to use this work around for
                                                                             taxpayers to mark "Revenue Procedure 2009-20" at the top of         fulfill the requirement to mark "Revenue Procedure 2009-20" at the top of the form 4684 by attaching a General                  TY2009. For TY2010 the schema will
                                                                             the Form 4684. The taxpayer is also required to provide a           Dependency and entering "Revenue Procedure 2009-20 on F4684" in the Description field. Taxpayers may submit the                 be updated to add a form level optional
                                                                             signature, and attach a statement as defined in Appendix A.         required statement as defined in Appendix A of the Rev Proc, including the signature(s), as a PDF file. Name the PDF            enumeration of "Revenue Procedure
                                                                             This requires signatures from the individual, corporation, or       file "RevProc2009-20.pdf" and enter "Rev Proc 2009-20.pdf" in the Description field of the BinaryAttachment.xsd file.           2009-20". Taxpayers will continue to
                                                                             partnership.                                                        Attach the PDF file to the electronic return.                                                                                   submit the required statement as
                                                                                                                                                                                                                                                                                 defined in Appendix A of the Rev Proc,
                                                                                                                                                                                                                                                                                 including the signature(s), as a PDF
                                                                                                                                                                                                                                                                                 file.
 Form 6478                                                                   The IRS has approved Form 637 CB Registration for certain        For MeF returns, filers should enter the notation "CBR" in the element "SpecialConditionDescription" on Form 1120/-F/S.            Under IRC section 40(b)(6), this credit
                                                                             taxpayers, who are now registered producers of cellulosic        To ensure correct and timely processing of the return, taxpayers should also remember to enter an amount on Line 5(c)              is not allowable for biofuel sold or used
                                                                             biofuel. With this registration, they may apply for an IRC       and/or Line 7 of Form 6478.                                                                                                        after December 31, 2009. Therefore,
                                                                             section 40(b)(6) nonrefundable income tax credit. An                                                                                                                                                no schema updates will be made.
                                                                             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 6765                 Section C – Line 35                               The TY 2009 stylesheet does not reflect the correct verbiage        Follow the form's intent and "Enter the portion of the credit from Form 8932, line 2, that is attributable to wages that were
                                                                             for this line item. The stylesheet currently reads: "Enter the      also used to figure the credit on line 17 or line 34 (whichever applies).
                                                                             amount from Form 3800, line 1w, that is attributable to
                                                                             employees whose wages were used to
                                                                             figure the credit on line 17, or line 34 (whichever applies)."
 Form 8832                 Rev. Proc. 2009-41 attachments and write-in       The instructions for Form 8832 (Rev. 2-2010) provide                Eligible entities seeking late election relief under Rev. Proc. 2009-41 should continue to enter "FILED PURSUANT TO             Corrections will be included in a future
                                                                             guidance to certain taxpayers to write "Filed Pursuant to Rev.      REV. PROC. 2002-59" as an MeF "write-in" in the Form 8832 schema. However, in lieu of attaching the dependency                  schema version
                                                                             Proc. 2009-41" at the top of Form 8832, and to attach both a        schema "RevProc2002-59Statement" to Form 8832, the filer should submit both the declaration and the reasonable cause
                                                                             declaration that the elements required for relief have been         statement in a single document in PDF format. This document should use the PDF file name
                                                                             satisfied, and a statement explaining the reason for the failure    "RevProc200941Statement.pdf", with a description of "Rev Proc 2009-41 Statement". This PDF file should be attached at
                                                                             to file a timely entity classification election (reasonable cause   the Form 8832 level.
                                                                             statement) to Form 8332. Rev. Proc. 2009-41 supersedes
                                                                             Rev. Proc. 2002-59, which was referred to in prior Form 8832
                                                                             instruction. MeF provides for a taxpayer entry of "FILED
                                                                             PURSUANT TO REV. PROC. 2002-59" as an MeF "write-in"
                                                                             in the Form 8832 schema, and allows for the attachment of
                                                                             the dependency schema "RevProc2002-59Statement" to the
                                                                             return. This "write-in" and dependency name have not been
                                                                             updated to reflect Rev. Proc. 2009-41 in the TY 2010 schema.

 Form 8844                 Form 8844, Line 3                               The TY 2009 stylesheet does not reflect the correct verbiage          Follow the form's intent of "Empowerment zone and renewal community...."                                                        Stylesheet update will be included in
                                                                           for this line item. Line 3 of the stylesheet currently reads:                                                                                                                                         an upcoming release.
                                                                           "Employment zone and renewable community...." It should
                                                                           read "Empowerment zone and renewal community...."
 Form 8865 Schedule K-1 Form 8865 Schedule K-1, Part III (Page 2), line    The schema alphabetical range (Pattern Values) for line 20            Taxpayers who electronically file F8865 for TY2009 may include their "Other Information" data in the                            Corrections for this known issue are
                        20 "Other Information" alphabetical range (Pattern currently allows for entries of [A-X*], [A-X], and [*]. Per P.L.      GeneralDependency.xsd schema with "Form 8865 Schedule K-1 Line 20 Other Information" in the Description field and in            included in schema version
                        Values) in schema.                                 111-56, Section 1231 & IRC 108, the alphabetical range                the AttachmentInformation element of the General Dependency, and list all applicable data. If the taxpayer is filing more       TY2009v2.1.
                                                                           (Pattern Values) has been expanded . The range should                 than one F8865, provide unique identifier for each entity within the Description Field for association with the appropriate
                                                                           permit alphabetical entries (Pattern Values) of [A-Y*], [A-Y],        Form 8865 such as “Form 8865 CFP ABC Partnership”, “Form 8865 CFP XYZ Partnership”, etc.
                                                                           and [*]. The additional "Y" entry permits users to enter "Other
                                                                           Information" to support their numerical entries on line 20.

 Form 8886                 Form 8886, Line 7b, Dependency "Expected Tax      MeF created the dependency "Expected Tax Benefits                   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
                           Benefits Explanation"                             Explanation" to allow for a continuation of Form 8886, Line 7b,     Expected Tax Benefits". Note that this statement reduces the space available for the explanation on Form 8886, Line 7b, to future version
                                                                             based on Specific Instructions for Form 8886 - "How to              approx. 950 characters. However, the additional 1,000,000 characters in the dependency can be used to continue with your
                                                                             complete Form 8886" on page 5. However, this dependency             explanation.
                                                                             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 due to
                                                                             budget constraints and higher priority requirements, these
                                                                             changes may not be delivered until later in 2010 or beyond.
 Form 8911                 Stylesheet                                        On Form 8911, line 19c reference is made to line 7 should be        Continue to enter the amount on F8911 lines 19c. The amount entered on line 19c will be reported correctly in the schema        Corrections will be provided in a future
                                                                             line 29.                                                            for F8911.                                                                                                                      release.
 Form 8926                 Schema element for line 1f                        The element for this line is currently defined as RatioType.        If the computed entry for line 1f exceeds 1.00000, leave line 1f blank. Line 1f is not a required field in the schema.          The eFile type of this element has
                                                                             However, a LargeRatioType is necessary to report a ratio of         However, the actual computed ratio should be used when determining the amount to enter on line 7 of Form 8926.                  been changed to LargeRatioType in
                                                                             greater than 1.00000.                                                                                                                                                                               the TY 2010 schema.
10/12/2011                                                                                                                                               3 of 4
     Form Type                 Schema/Schema Element                          Description of the Problem                                                                      Temporary Solution(s)                                                                         Status


 Form 8926                                                         An explanation of certain calculations on Form 8926 may be   If additional explanation of calculations is desired, attach a dependency at the parent form level titled "Form 8926          A dependency will be created for a
                                                                   appropriate.                                                 Calculation Explanation". To provide this statement, use a GeneralDependency for Form 1120 and a                              future release if required.
                                                                                                                                GeneralDependencyMedium for Form 1120-F.
 Form 8936                                                         For TY 2009, Form 8936 will only be accepted in PDF.         Taxpayers who have to submit Form 8936 in PDF should name the PDF file "Form8936.pdf" and describe it as "Form                TY2009 Form 8936 will only be
                                                                                                                                8936".                                                                                                                        accepted in PDF.
 This is for information  Dependencies (attachments to forms and   The purpose and/or the location of a dependency cannot be    MeF publishes a Forms and Attachments Listing for Corporation returns on irs.gov. This list identifies all dependencies and   No Correction necessary. This Known
 only and not specific to schedules)                               clearly identified.                                          shows which IRS forms and schedules to which they can be attached. It also lists other form families with which a             Issue is for information only and
 one form or schedule, or                                                                                                       dependency may be shared, e.g., 1065, 1065B, 1120S, 1120-F. If a dependency is attached to a specific line on a form or       applies to each Tax Year . The Forms
 tax return type                                                                                                                schedule, it provides the specific line number. The Forms and Attachments Listing can be searched to locate a dependency      and Attachment Listing is a useful
                                                                                                                                by name. Note that several dependencies are "shared" which means they can be attached to several forms or schedules.          reference not only for Corporation
                                                                                                                                The Listing is updated frequently to stay in synch with the XML schemas. If further information is needed, taxpayers are      returns but also for other tax returns
                                                                                                                                advised to review the applicable IRS forms and schedules, and form instructions to determine the intent of a dependency.      that use some of the same forms.
                                                                                                                                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




10/12/2011                                                                                                                              4 of 4

				
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MDdQub3 MDdQub3
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