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Warning Text`Sheet1Sheet2Sheet3!  ;c OLE_LINK3<*  ;c  ;# XX_1STCELL__1<%XX_Form_2350__1<0%XX_Form_8900__1:`"ZR3 A@@   (Incorrect form reference in element nameLCorrection will be submitted to correct element name to: form8693ApprovedIndKCorrection will be submitted to correct element name to: form8693ApprovedDt&Use the GeneralDependency for TY2012; "Use the information from form 8693The StateAndLocalIncomeTaxInd andStateAndLocalSalesTaxInd were initially removed from the Schedule A (Form 1040) schema due to tax year changes. However; due to late AMT Extender Legislation, these indicators were added back into the Schedule A (Form 1040) schema for tax years 2010 and 2011. Within thetax year 2010V4.0 schema package, you will find these indicators within the Schedule A (Form 1040) schema. The sales tax deduction will continue valid for tax year 2011.For tax year 2011, the Schedule A (1040) corrections are anticipatedto be delivered in the December 19, 2011schema package.We hope to have thisset of schemas posted to irs.gov on October 25, 2011.ForeignCountryName" 3On Schedule B, Line 7b, taxpayers enter the name of a foreign country where they have an account located. In Legacy, this field allows for 30 characters, so taxpayers are able to enter more than one country name. MeF calls for an enumeration for Line 7b, which only allows the customer to enter one country.The GeneralDependencySmall can be used and attached to the return if the taxpayer needs to attach a separate statement to list more than one foreign country.The TY2011 Schedule B (1040A or 1040) Schema 2011V2.0 and 2011V1.0, allow the filer to enter up to "25" foreign country codes. The TY2010 Schedule B (1040A or 1040) Schema 2010V4.0 and 2010V3.1, allow the filer to enter up to "25" foreign country codes as well. The TY2009 Schedule B (1040A or 1040) Schema; however does not allow up to "25" foreign country codes. The GeneralDependencyMedium will need to be used to allocate for more than "1" foreign country if applicable in TY2009. As shown below, the "FormLineOrInstructionReference" will need to be used and additional foreign country's will need to be identified in the "LineExplanationType". .Form 1098 Recipients Statement, Element "Name"The dependency schema will be updated for tax year 2012 to add a choice of "PersonNameType" allowing the taxpayer to choose to enter a Person Name or a Business Name.-~IMF / BMF TY2011 Known Issues and Solutions~ Form Type Form 4562SpclDeprecAllwncElectOutStmtForm 4562doesn't allow theDependency named 'Special Depreciation Allowance Election Out Statement' to be attached to the form. 1The Form 4562 schema will be updated for TY 2012.^Use the'General Dependency' to include the information needed to process the MeF Tax Return. Instructions were issued in October 2011requiring a statement be attached to Checkbox G. Due to the late receipt of the instructions, we are unable to add the dependency to the schema.Instructions were issued in October 2011requiring a statement be attached to Checkbox H. Due to the late receipt of the instructions, we are unable to add the dependency to the schema.2Part I, Checkbox G - DeemedDivElectSec1297ePFICInd.Part I, Checkbox H - DeemedDivElectFrmrPFICInd Form 89003Form 8900, Line 5, 'ControlledGroupMemberStatement'uForm 8900, Line 5, 'ControlledGroupMemberStatement' optional dependency needs to be added to Form 8900, Line 5 schema2Add 'ControlledGroupMemberStatement' to the return$The schema will be corrected in 2012'A change will be submitted for TY 2012. Form 8801 Stylesheet Form 5471ForeignEntityReferenceIdNumberThere is a difference between the schema requirements for MeF and Legacy for the elements ForeignEntityReferenceIdNumber and Reference ID Number respectively.MeF accepts 50 Alpha/Numeric characters for element ForeignEntityReferenceIdNumber. Legacy accepts 9 Numeric characters for element Reference ID Number. Form 2555-EZThe instructions for the 2555-EZ state, if Line 1a is answered "Yes"& then go to Line 3. Currently Line 2 'PhysicalPresenceInd' is required and must be made optional. `Rejects are occurring when taxpayers birth date is less than the tax year in the Return Header. MeF will be adjusting the programming issue causing the erroneous rejects. When the programming is changed, the returns can be resubmitted through MeF.;Scheduled date for programming to be changed is 02/19/2012.=Schema will be corrected. Schema version with correction TBD.tAttach a General Dependency to the parent return entitled "Form 8621 Election G" to provide the required statement. tAttach a General Dependency to the parent return entitled "Form 8621 Election H" to provide the required statement. ChildTaxExemptInterestGrp >No solution needed these items if not input won't be relevant.Section A, Part IGDependency will be created for Form 8853, Section A, Part I for TY2012. Section CLUse unbounded dependency for Section C, titled, "Multiple Payees Statement". Form 9465GThe Form 9465 (Rev December 2011) has changed the amount of business days to revoke payment from 10 business days to 14 business days in the "Electronic Funds Withdrawal Consent" Jurat Statement beneath Line 11 on the Form. The Publication 1346 has been updated to reflect this, but Document 4164 still shows 10 business days.Schema/DependencyThe Form 8853 instructions allow multiple copies of Section A, Part I and Section C. The schema currently does not allow multiple copies of Section A, Part I.$Stylesheet/Publication 4164 ConflictForm 1120 Schedule UTP6The schema and stylesheet will be updated for PY 2013.&Parts I and II, Column (g), "TitleTBD"Per the instructions, Column (g) will not be used for TY2011 and should be shaded. The stylesheet in MeF incorrectly reflects "Title TBD" and is included in the schema.Disregard column (g). Form 1120SBusiness RulesThe current business rules F8910-003 (For each "Vehicle Year" listed on Form 8910, Line 1, 'VehicleYear' can not be prior to 2010); and F8910-006 (For each "Vehicle Year" listed on Form 8910, Line 1, 'VehicleYear' must be 2010, 2011, or 2012) will cause a submission to reject if the taxpayer submits a form 8910 (claiming the electronic conversion form 8910, line 5) with a vehicle year other than 2010; 2011; 2012. We will not be able to make the required enhancements to the business rules at this time for tax year 2011. We will therefore be unable to offer electrnic filing for the vehicles that meet the "plug-in electric conversion" exceptions. For the 2011 tax year those wishing to take a credit for the "cost of converting their vehicles to a qualified plug-in electric drive motor vehicle" will have to file a paper tax return. This Conversion credit for plug-in electric vehicles (sec. 30B(i)(4)) expired on December 31, 2011 so this will not be an issue for tax year 2012Schedule K, Line 14d , (ForeignGroIncmSrcdCorpLvlPssv), Line 14e (ForeignGrossIncmSrcdCorpLvlGC), and Line 14f (ForeignGrossIncmSrcdCorpLvlOth)\The Form 1120S Instructions for TY 2011 were updated to include instructions for attachments relating to Schedule K, Lines 14d - 14f, that specify foreign source qualified dividends and foreign source capital gains (losses) within separate limitation categories. However, a dependency for this attachment is currently unavailable for Form 1120S. /Report the information requested in the existing dependency ForeignGrossIncomeAtCorpLevelOtherCatSchedule and attach to Schedule K, Line 14f. Specify foreign source qualified dividends and foreign source capital gains (losses) within the separate limitation categories described in Publication 514. Schedule K-1 (Form 1120S)&Part III, line 14, ForeignTransactionskThe Form 1120S Instructions for TY 2011 were updated to include instructions for attachments relating to Schedule K, Lines 14d - 14f, that specify foreign source qualified dividends and foreign source capital gains (losses) within separate limitation categories. However< , a dependency for this attachment is currently unavailable for Schedule K-1 (Form 1120S). ~Report the information requested in the dependency SupplementalInformationStatement and attach to Schedule K-1 (Form 1120S). Schedule F (Form 1040) Schedule B (Form 1040A or 1040)Schedule E (Form 1040)PhysicalPresenceInd )On the first useof the ControlledGroupMembersStmt, the filer will use the published schema for this dependency. If additional ControlledGroupMembersStmt dependencies are needed, please use the GeneralDependencyMedium, title it 'ControlledGroupMemberStmt2' and attach it to the appropriate form.! For Tax Years 2009, 2010 and 2011, if the amount a taxpayer deducts on Line 17 of Schedule A (Form 1040) is more than 500, then the taxpayer must attach Form 8283, to Schedule A (1040) Line 17.!zLine 23 the correct line from Form 6251 is line 33. On line 27 the correct line on the Form 1040 is line 71 (check box c).w!xiIf both spouses have HDHPs with self-only coverage as outlined in "How To Complete Part I", paragraph 2 c, on page 2 of the instructions, use Form 1040 General Dependency to enter all information called for in the instructions for both the Primary and Secondary Taxpayer. The General Dependency Description should have "Form 8853, Section A, Part I Statement".C!Y Form 8865Form 8865, Schedule K, Line 15f permits the Form 5884-B as a Dependency. Form 8865 has a max occurs of unbounded with all BMF parent forms and 5 when filed with 1040. However, the max occurs on all Parent Form Return Data Schemas has a max occurs of one for the For 5884-B. The submission will reject if more than one Form 8865 is attached to the submission with more than one 5884-B. eobTypes/USAddressTypeTApartment numbers is being put on Address Line 2 which the system is not picking up.0Put apartment numbers in Line 1 and not line 2. &A change will be submitted in TY2012. IRS1065BScheduleK1 & IRS88257These forms are listed in the 1040 Return Data in error1Do not attempt to file these forms with the F1040@These forms will be removed from the F1040 Return Data in TY20121The taxpayer should not attach Form 5884-B to Form 8865. Instead, if the taxpayer is claiming an amount for the New Hire Retention Credit on Form 8865, Schedule K, Line 15f, the Dependency  ItemizedOtherCreditsSchedule should be populated with the Form 5884-B data and attached to Schedule K, Line 15f. Form 5884-BParent Form Return Data Schema]The filing of more than one F5884-B with any return will reject due to the MaxOccurs of one. Form 8863Line 14&The schema will be updated for TY2012.Updates will be made in TY2012 where I will change the efile type to 'USAmountNNType for lines 16 and 18 which will also not allow negative numbersLBusiness Rule will be disabled for TY 2011and Deleted in TY2012 updates. .NBusiness Rule will be disabled for TY 2011 and Deleted in TY2012 updates. .pThe Schedule E (1040) instructions require two new business rules relating to an entry of an amount other than zero on Line 3a of the Schedule E (1040). MeF will not implement these business rule requirements for Tax Year 2011 / Processing Year 2012. These business rule requirements have been created; however are deferred to Tax Year 2012 / Processing Year 2013. MBusiness Rule will be disabled for TY 2011 and Deleted in TY2012 updates. .BThe line reference to Form 1040A has been changed from 43 to 40. 3The style sheet will be updated in Tax Year 2012. Form 970+LIFOCmptMthdForDollarValuePoolingAttachment The new hire retention credit from Hiring Incentives to Restore Employment Act (HIRE Act - PL 111-147, section 102, Business Credit for Retention of Certain Newly Hired Individuals in 2010) has not been extended. At this time, there is no, active proposed legislation that extending PL 111-147, section 102. Therefore, the 5884-B would cease to exist for TY2012. No requirements to input at this time.  pThe LIFOCmptMthdForDollarValuePoolingAttachment is located at both the Form 970 form level and Part IV, Line 16.JThe attachment will be accepted at either location, so there is no impact.YThe schema will be updated for Tax Year 2012 to remove the duplication of the attachment.MerchantCardAndThrdPrtyPymtAmt 'Which returns should this rule set for?Primary & Spouse Year of Birth4Only apply these rules to Self-Select On-Line filers,Updates will be made to these business rulesA stylesheet requirement has been submitted to change Schedule E (1040), Line 3a FROM: Merchant card and third party payments (see instructions) TO: Merchant card and third party payments. For 2011, enter -0-. Form 8689zUse current stylesheet but refer to more current Form 8689 plus instructions for the correct line and tax year references.1The stylesheet will be updated for Tax Year 2012.Form 499R-2/W-2PR Form 5074DStylesheet, Line 21 and Schema element: OneHalfSelfEmploymentTaxAmtEnter the deductible part of self-employment tax amount on line 21 even if the amount is not equal to one-half of self-employment tax.Schedule C (Form 1040)\Business Rule SC-F1040-011 is no longer applicable due to changes for Schedule C, Line 1a. ,The rule will be deleted for Tax Year 2012. @Business Rule SC-F1040-011 is being disabled for Tax Year 2011. Form 11166Stylesheet Part I, above line 2, Deductions and losses\(Caution: See pages 13 and 14 of the instructions): should read (Caution: See instructions): Form 8859Stylesheet Line 7 MThe line reference to 2010 Form 8859 has been changed from line 10 to line 4.2The stylesheet will be updated in Tax Year 2012. Form 1120+The instructions for Form 1120, Schedule J, Line 10 instruct the taxpayer to "Attach a statement showing the computation of each item included in, or subtracted from, the total for line 10." However, the dependency "TotalTaxSchedule" was inadvertently omitted from the TY 2011 schema for Form 1120.Dependency: TotalTaxScheduleAlthough this dependency does not link to Form 1120, Schedule J, Line 10, it remains a valid dependency in the Return Data for Form 1120 and should be used according to the form instructions.\The schema will be updated to allow this attachment at the line level in the TY 2012 schema.=Since a maximum of one Form 5884-B can be attached to the return, if the taxpayer is claiming an amount for the New Hire Retention Credit, for which a Form 5884-B would normally attach to a form other than the parent form, they should utilize the General Parent Form Dependency to submit any required data relating to this form. However, if the taxpayer is claiming an amount for the New Hire Retention Credit on Form 8865, Schedule K, Line 15f, the Dependency "ItemizedOtherCreditsSchedule" should be attached to Schedule K, Line 15f, with entries in the relevant fields.&Business Rules - F1040-266 & F1040-267Per the form instructions: Form 2555 - Enter the result here (line 45) and in parentheses on Form 1040, line 21; Form 2555EZ - Enter the smaller of line 16 or line 17 here (line 18) and in parentheses on Form 1040, line 21.The amount from line 45 of Form 2555 or line 18 of Form 2555-EZ must be positive; this amount needs to be brought over to the Form 1040, Line 2< 1 as a negative amountRules will be updated6Stylesheet currently list EntryPermitNumber in Line F.~The detail schedule related to Form 1120-F Page 2, Line X (OwnsForeignEntitiesStatement.xsd) does not allow US country code. NSchema and Stylesheet Line numbers have changed in the October 2011 revision. >Use the schema & stylesheet but refer to version October 2011.6Schema & Stylesheet will be updated for Tax Year 2012.PThis element name and description does not reflect the information in the field.\Use SSN in place of EIN, taxpayer name(s) in BusinessName, and leave MissingEINReason blank.NIncorrect style sheet element on Tax Year 2011 Schedule A (Form 1040), Line 7 The 5074 stylesheet and schema do not reflect the following change: Line 21 has changed from "One-half of self-employment tax" to "Deductible part of self-employment tax".]Part II Line 21 line is now Deductible part of self-employment tax. Part III Line 30, Enter amount from Form 1040, line 61. Line 31, change from: Form 1040, lines 56, 57, 59(box b), 63, 64a, 65, 66, 67, and 71 to: Form 1040, lines 56, 57, 59a, 64a, 65,66, 67 and 71. Part IV on line 40- the correct line on Form 1040 is line 72-include this amount in the total on Form 1040, line 72. On the dotted line next to line 72, enter "Form 8689". On line 44, the correct line on Form 1040 is line 72- Enter the amount that you are paying here and on Form 1040, line 72. Next to line 72, enter "Form 8689". -Use stylesheet be aware the line has changed.JValid SSN ranges for Production do not apply to ATS. Impeding scenario 8. sConcerning the ChildTaxableInterestStatement for Form 8814, Form 8814 does not include tax-exempt interest on line 1a. It is included in line 1b. There is no requirement to print TAX-EXEMPT INTEREST on the paper form. The schema shows it is the equivalent to fields 40 and 50 in legacy. The 2009 Pub showed these items but the 2010 Pub removed the items from Legacy. -Stylesheet will be updated for Tax Year 2012. Business rule~Business Rule will be disabled for TY 2011Release 7 and I will await the legacy update of Publication 1346 and ERC code 1196 .oThere is a discrepancy with the instructions as it relates to the taxpayer indicating a name on line 13e after the checkbox is marked. This will cause a problem and to prevent this I will be disabling Business Rule F5405-021 Rule Verbiage: If Form 5405, Line 13e checkbox 'HomeTransferredToSpouseOrExInd' is checked, then Line 13e 'SpouseOrExName' must have a value.<No changes will be made to the stylesheet for Tax Year 2011.*No changes will be made for TY2011/PY2012.Will remain disabled in ATS.*Schema will be updated for Tax Year 2012 .Business Rule F5405-026 is being removed per removal of ERC 1193. Rule Verbiage: If Form 5405, Line 13h checkbox 'HomeBuyerCrTaxpayerDeceasedInd' is checked, then Line 18 'FirstTimeHmByrRepaymentAmt' must have a non-zero value.LBusiness Rule F5405-024 is being removed per introduction of BR F1040-394 posted in the 2011V4.0 Business Rules. F1040 rule will cover the requirement F5405-024 Rule Verbiage: Form 5405, Line 18 'FirstTimeHmByrRepaymentAmt' for the Primary SSN must not be greater than the First Time Homebuyer Credit amount in the e-file databaseLBusiness Rule F5405-025 is being removed per introduction of BR F1040-394 posted in the 2011V4.0 Business Rules. F1040 rule will cover the requirement F5405-025 Rule Verbiage: Form 5405, Line 18 'FirstTimeHmByrRepaymentAmt' for the Spouse SSN must not be greater than the First Time Homebuyer Credit amount in the e-file database. Form 1040A#Line 11b, IRADistributionsLiteralCdThe accepted enumerations for this field are: "ROLLOVER" and "QCD". The schema only allows for entry of one of these enumerations in the return.If both "ROLLOVER" and "QCD" are applicable, enter one enumeration on line 11d and the other in the General Dependency Small attached to form 1040A.RThe schema will be updated to allow a maxOccurs of 2 for IRADistributionsLiteralCd<Correction made to update line number in the Business Rule. 4Corrected Business Rule was posted in Version CUv4.0HBusiness Rule is being removed for Tax Year 2011/Processing Year 2012. mUse current stylesheet but refer to more current Form 8697 plus instructions for the correct line references.MSchema was updated is updated to change the MinOccurs for this Element to 1. =Business Rule was updated to include these additional lines. ^Business Rules Version 2011v4.0 included an update for Tax Year 2011/Processing Year 2012. >Schema will be updated for Tax Year 2012/Processing Year 2013.WBusiness Rule was updated to the reflect the correct ElementName for Part II, Line 1c. IBusiness Rules Version 2011v4.0 included an update for TY2011/PY2012. 8FirstTimeHmByrNetCrClaimedAmt FirstTimeHmByrRepaymentAmtiTaxpayers are putting negative amounts on F5405 lines 16 and 18 and it is creating erroneous refunds . Business Rule F1040-394 is being updated with an implementation note to prevent the negative numbers from the F5405 from being transferred to line 59b Form 8910qSchema posted on 12/14, v1.0 included the update for Element "JuratDisclosureCode" to show a MinOccurs of zero. cSchema 2011v4.0 shows the required updates to remove the enumerations and updated the ElementName. Form 4684UnexcludedExcessGainStmtForm 4684, line 3  InsuranceOrOtherReimbursement is included in the  PersonalUseProperties group which allows for multiple copies. To be attached to line 3 is the  UnexcludedExcessGainStatement which does not allow for multiple copies. 4Report all properties on one statement and attach. :To be corrected in PY2013 to allow multiple attachments. OtherExpensesStmtThe element name is OtherExpensesStmt, not OtherExpensesStatement as specified in the referenceDocumentName on the Schedule A (1040). Form 8867SchemaNThe group belongs on line 5, not line 9. The schema is being corrected to list this group, and also correct the name to HealthCoverageTaxCreditCd, along with the enumeration "HCTC" also, the business rule F1040SSPR-044 has been corrected to: Form 1040-SS (PR), Part I, Line 5 'TotalTaxAmt' must be equal to the sum of the following: Line 3 'SelfEmploymentTaxAmt' and Line 4 'HouseholdEmploymentTax' and Line 5 'SocSecMedicareTaxUnrptdTipAmt' and Line 5 'UncollectedSocSecTaxOnTipsAmt' and Line 5 'UncollectedSocSecMedTaxAmt' and Line 5 'UncollectedSocSecMedTaxGTLIAmt' and Line 5  HealthCoverageTaxCreditAmt Also, the element name "HealthCoverageTaxCreditAmt' will be renamed, this amount is the 'Repayment of excess advance payments of the health coverage tax credit"Anyone having Repayment of excess advance payments of the health coverage tax credit, will have to wait until the schema is updated in February, 2012. Business rule F1040SSPR-008The business rule currently says: Each Qualifying Child that has a value on Form 1040-SS (PR) Part I, Line 2a must be under age 17. If born < January 01, 1995, the taxpayer is considered to be 17 years old at the end of 2011. 3The business rule will be updated in February 2012./The schema will be corrected in February, 2012.yThe second sentence will be deleted from the business rule, leaving only that the qualifying child must be under age 17. Line 1 is missing in the schema. Therefore the paid preparer who determined the taxpayers eligibility for, or the amount of, the EIC, is unable to provide their Name and PTIN even if the preparer is not the signing tax return preparer.The nonsigning tax return preparer who determined the taxpayers eligibility for, or the amount of, the EIC, can provide their name and PTIN using the GeneralDependencySmall.Form 1040-SS (PR)LHealthCoverageTaxCreditGrp, HealthCoverageTaxCreditAmt, HealthCoverageTaxCd z After subtracting Line 3 from Line 1 on the Schedule A (Form 1040), if Line 3 is more than Line 1, leave Line 4 blank. A change has been submitted to correct the eobType for Schedule A (Form 1040), Line 4 from USAmountPosType to USAmountNNType for Tax Year 2012 Processing Year 2012. Tax Year 2011 Schedule A (Form 1040), Line 7 has incorrect style sheet element. Line 7 should be 'Personal property taxes' not 'New motor vehicle taxes from line 11 of the worksheet...' Tax Year 2011 Schedule A (Form 1040), Line 4 has incorrect eobType. eobType should be 'USAmountNNType' not 'USAmountPosType'.CIncorrect eobType on Tax Year 2011 Schedule A (Form 1040), Line 4/The schema will be corrected for Tax Year 2012. Form 8864Schema DependencyLegacy has a statement associated with Form 8864, Line 10 (Field No. 125) Credit Division Schedule and MeF does not have a similar dependency. cThe GeneralDependencySmall or GeneralDependencyMedium can be used to submit the needed information.RThe schema will be corrected for Tax Year 2012 if the requirement is still needed. Form 1040962 Election StatementNo dependency exists Business Rule)No business rule exists to match ERC 0945,A business rule will be developed for TY2012 Form 1040 1Other Tax Statement - Other tax literal - MEDMSA Form 8586gIf Part I, line 1 is not applicable, answer "no" in Part I, line 2 and continue to complete the form. DecrInQlfyBasisOfBldgsBF2008fPer the Form 8586 schema, Part I line 2 is a required field; however, this field should be optional. 1Literal should have a space; should state MED MSAeducatorLiteralCd Form 1040EZ4Business Rule 1040EZ-009,  WagesSalariesAndTipsAmt Business Rule 1040EZ-009 is issuing incorrectlywhen  WagesAmt on the W-2 is $0 and  WagesSalariesAndTipsAmt is not present on Form 1040EZ. ADeletethe Form w-2Line 1 'WagesAmt' elementon from the return.RLO change entered in UWR 56220Contains literals "E" & "B")A dependency will be developed for TY20122Input the literal as MEDMSA until correction made;& A change will be submitted for TY20123A change will be submitted to remove these literalsdomesticProductionActLitCdContains literals "T" & "B"(Other Tax Statement - Other tax literal Literal 1260(B) missing 2A change will be submitted to include this literal5Other Adjustment Statement - Other adjustment literalLLiteral 501 (18) has been updated in TY2011 instructions to 501 (18) (D)1Continue to use the literal in the current schema!Literal will be updated in TY20124The text on line 1 and line 23 do not match the PDF. 'OtherThanByCashOrCheckAmt' :Schedule A (Form 1040) Other Expenses Statement DependencySchedule A (Form 1040)For Tax Year 2012 / Processing Year 2013, Business Rule, SA-F1040-002 will be restated to clarify that 'If Schedule A (Form 1040), Line 17 'OtherThanByCashOrCheckAmt' is greater than 500, then Form 8283 must be attached to Schedule A (Form 1040), Line 17. Form 1040 Returns are rejecting when Schedule A (Form 1040) is part of the return and the taxpayer does not attach Form 8283 to Line 17 of the Schedule A (Form 1040), when more than 500 is deducted. 1Shared Dependency: ControledGroupMembersStatementControledGroupMembersStatement/Part 1, Line 6d, ForeignEarnIncExclRevokeTaxYr Form 8697~Form 8697 instructions have changed. References on the stylesheet to page numbers in the instructions are no longer accurate. This is currently set up to receive a date (YearType) with a max of 1, but because the line instructions ask "have you ever revoked the exclusion," the possibility exists for the response to be more than one year. LIf the Taxpayer answered "yes" that they revoked their exclusion, and has done so more than once, enter the most recent revocation date. If the taxpayer has more than one date to enter, use a GeneralDependencySmall to provide the year and the type of exclusion revoked. In the description state, "Multiple Exclusion Revocations."Known Issue for Tax Year 2011: Use the most recent year first; if multiple entries are necessary, use a General Dependency. This element will be updated for Tax Year 2012. 4Max Occurrence is currently set at 1 and should be 3BA change will be submitted for Tax Year 2012, Processing Year 2013 1040 series!If the filing status is other than Married Filing Jointly and the Primary Taxpayer is deceased, then the Personal Representative will complete the PrimaryPINEnteredBy and PrimarySignatureDate fields. If the filing status is Married Filing Jointly, and the Primary Taxpayer is deceased, then the Surviving Spouse should complete the PrimaryPINEnteredBy and PrimarySignatureDate fields using the Spouse's information. If the filing status is Married Filing Jointly, and the Spouse is deceased, then the Primary Taxpayer should complete the PrimaryPINEnteredBy and PrimarySignatureDate fields. If the filing status is Married Filing Jointly and the Primary Taxpayer and the Spouse are deceased, then the Personal Representative will complete the PrimaryPINEnteredBy and PrimarySignatureDate fields. How should these fields be handled if the Primary Taxpayer is deceased? How should these fields be handled if the Spouse is deceased? PrimaryPINEnteredBy and PrimarySignatureDate are required in the Return Header. Legacy only has one field for Signature Date and PINEnteredBy. MeF separated for Primary and Spouse.1Schema will be reviewed for Processing Year 2013."Business Rules IND-521 and IND-570 Form 1065pLowIncomeHousingCredit (Form 1065, Sch K, Line 15a) and LowIncomeHousingCreditOther (Form 1065, Sch K, Line 15b)Currently there is a business rules (F1065-051)that requires that forms 8586 and 8609-A be attached if there is amount greater than $499 on Lines 15a and 15b of Sch K. There is an exception that will exempt some filers from having to complete and attach Form 8609-A to Form 1065.For those filers who are partners, stakeholders or beneficiaries on a pass through entity, and not required to complete and attach Form 8609-A to Form 1065, will need to complete a dummy Form 8609-A and attach it to their tax return in order to be able to file electronically. . For the BIN number use "AA0000000", for question B you can check either box, and for questions C, you will answer "YES", and for questions D and E, you will answer "NO". Part II should be left blank.Modifications will be made to the business rule as soon as requirements are updated to allow for the exception.This work around will be in effect for TY2009 and TY2010. Corrections/updates have been made for TY2011.Within the Schedule A (1040) Dependency, Other Expenses Statement, the element appears to be in discrepancy with the referenceDocumentName on the Schedule A (1040). There is no discrepancy. The reference to the dependency in the schema, the statement within the Schedule A (1040) uses the name of the dependency XML file. It does not use the element name within the dependency document. When MeF looks to validate the correct attachment is attached, it is going to look for OtherExpens< esStatement (not OtherExpensesStmt). Element names are limited to 30 characters. Dependency file names are limited to 60 or 120. The element names for each dependency are routinely abbreviated to stay within the 30 character limit. There is a general policy to make the Dependency file names as clear as possible using the full length, and abbreviating the element name within that dependency to the 30 character limit. However; in this case, since the reference to the dependency within the Schedule A (1040) schema does not exceed 30 characters, a change will be submitted for Tax Year 2012 / Processing Year 2013 to update the element name within the dependency from OtherExpensesStmt to OtherExpensesStatement. Description of the ProblemSchema/Schema ElementStatusTemporary Solution(s);Form 1065 Form 1065B Processing Year 2012IRS8082Due to changes made to the Form 8082 for TY2011, Partnerships needing to file an amended return will need to use the new Form 8082 along with the SmallDependency to notify of the elections that were on the 2005 revision of Form 8082 (If you are a tax matters partner (TMP) filing an AAR on behalf of the pass-through entity, are you requesting substituted return treatment? and/or Are you an Electing Large Partnership?) and any other specification needed for the amended return. Form 8949/Lines 1(b) and 3(b) AdjustmentsToGainOrLossCd TY2011 Form 8949 schema columns 1(b) and 3(b) requires a 2 digit code followed by commas for additional codes. The codes for these columns should only be single digit codes. Duplicate any applicable codes in columns 1(b) and 3(b). When choosing more than one code each code should be duplicated followed by a comma and no space. If your applicable codes are B and O you should enter BB,OO. Updates will be made in TY 2012 Updates will be made in TY2012Because we don't have a time when the Form 1065X will be available on MeF, this work around will be in effect until Form 1065X is developed for electronic filing. Form 1120-F1Corrections will be provided in a future release.Form 1120-F, Page 2, Line XUse country code OC for other country and use a GeneralDependencySmall to report the United States. Describe the dependency as "Form 1120-F Line X" Form 8846"EmpWagesExceededMaxAmt"The schema has 2 elements for line 4, but the form only has one amount field for line 4. Line 4 Checkbox equals the EmplWagesExceededMaxAmt. This is an indicator for the line 4 checkbox and does not refer to an amount.Continue to use "EmplWagesExceededMaxAmt" if checkbox is filled out. Use Line 4 schema "CurrentYearCredit" for the amount field. vThis will be updated in a tax year 2012 Schema release. Form changes will be made to read "EmplWagesExceededMaxInd." Form 56Business Rule uBusiness Rule F56-003 Line number reference is incorrectly shown as Line 1a(2). The correct line number is Line 2a. Business Rule F56-004 mandates entries of either "TaxNoticeYrDt" or "TaxPeriodEndDate". Neither of these elements are mandated in the latest version of the form. This may impact ATS. ,Business Rule is being removed for PY2012. Form 56 !Business Rule "R0000-095-01 'PrimarySignature' in the Return Header must not equal all zeros" was replaced by Business Rule "F56-095 The 'FiduciarySignature' in the Return Header must not equal all zeros. Business Rule postings may temporarily show both rules as active for the Form 56. *Business Rule is being updated for PY2012.IRS56: "JuratDisclosureCode")Schema will be updated for TY2011/PY2012.N/A Form 2555)DeductionsAllocToExclIncStmt - DependencyThis dependency is attached to line 44. If the return is for any other year than 2008, disregard the year reference and enter the amount as it applies to the appropriate filing year.2A change will be submitted in a UWR for TY 2012. RevokeChoiceofExclusionStmt No impact Form 2555/EZ+FrgnErndIncWaiverofTimeReqStmt - DependencyhThe change deletes the reference to the form year, but has no impact on what information is requested. Form 3903AllowableMealsDeductionAmt~Use the current element name but change the element name and description in the future to match up with the data in the field.nLine 32 incorrectly shows Tax Year 2011. Should show the credit carry forward entry to be for Tax Year 2012. EUsers will populate this line with credit carry forward data for 20121The "Purpose" of this dependency should say, "A Statement is required to support deductions taken that are not allowed because they are allocable to the excluded income." It currently reads, "If you are excluding income under this rule, do not include this income in Part IV. Instead, attach a statement to Form 2555 showing how you figured the exclusion. Enter the amount that would have been excludable in 2008 on Form 2555 to the left of line 45. Next to the amount enter "Exclusion of Income Earned in 2008." Include it in the total reported on line 45."The last sentence of the purpose should read: "Also, enter "Claiming Waiver" in the top margin on page 1 of Form 2555 or 2555-EZ." Currently it reads: "Also, enter "Claiming Waiver" in the top margin on page 1 of 2008 Form 2555." Form 4136Stylesheet ChangesStylesheet Changes effected by the Surface and Air Transportation Programs Extension Act of 2011 and the Tax Relief, Unemployment Insurance and Reauthorization and Job Creation Act of 2010 Legislation will not be implemented.sUse current Stylesheet then refer to Form 4136 Instructions for important rate change information on all lines. 0A change will be submitted in a UWR for TY 2012. Form 4563"WagesExclusionAmt" No Impact Form 4797'EIN, BusinessName, and MissingEINReason(Schema doesn t list SSN, PersonNameType. Form 5405Business Rule Changes Form 5695(IRS5695: "MaximumResidentialEnergyCrAmt"Line 9, MaximumResidentialEnergyCrAmt contains restricted enumeration values of 500 and 1000. obrs are permitted to use values different from these two entries. This may impact ATS. Forms2350and 4868Business Rule FPYMT-044-02The business rule is not valid for extension payments because extension paymentsmust be submitted with an extension form, andthe cut-off forprocessingthe extension formis June 22nd. /Disabled Business Rule FPYMT-044-02 for TY2011.5Delete Business Rule FPYMT-044-02 for TY2012, PY2013.JBusiness Rule F5884B-001 provides that "Form 5884-B, Line 10 'RtnWorkerAllTotalCreditAmt' must have a non-zero value." When Form 5884-B is submitted in xml format with an entry on line 12, New hire retention credit from partnerships and S corporations, but no entry on line 10, this Business Rule will cause the return to reject.{If a Form 5884-B with no value on line 10 is to be attached to a return, it must be attached in pdf rather than xml format.[This Business Rule will not be corrected unless Form 5884-B is available for Tax Year 2012.jThe Parent Form Return Data Schemas will not be updated unless Form 5884-B is available for Tax Year 2012.<Stylesheet- Line F is Foreign National Identification NumbergUse (FNID) Foreign National Identification Number, ForeignNationalIdNum, in place of EntryPermitNumber.Line 7 is now line 6A, line 8 is now line 6B and all the lines reduced by 2 until the previously line 19 becomes line 16A, then all the lines from 20 through 26 are reduced by 3 lines. Also, line 13, which is line 11 in the October version, is the total of line 7+ 8 + 9 + 10. Line 19, which is line 16A in the October version, is Contributions to the Save and Double your Money Program.If there is an entry on Tax Year 2011 Schedule A (Form 1040), Line 7, it is there for 'Personal property taxes' and should be accepted.Correction to the Schedule A (Form 1040), Line 7 style sheet element issue is scheduled to be implemented during the Sunday, January 29, 2012 build. oThis element uses eob type "BusinessNameType" but a taxpayer may have the need to enter a<g n individual's name.dEnter an individual's name in the "Name" field even though the eob type calls for a business name.As of October 04, 2012When filing an amended return please attach Form 8082 along with the SmallDependency. Describe the election "Form 8082 Supplement" and provide the necessary information in response to the questions below and any other pertinent information. If you are a tax matters partner (TMP) filing an AAR on behalf of the pass-through entity, are you requesting substituted return treatment? Are you an Electing Large Partnership?jDescription reads: "RS Individual Income Tax Schema - Revoke Choice Of Exclusion." Should read: "IRS& ."The header area had an extra space within the title of the form and line 7 - Wages, Salary, Tips etc, had an additional dot at the end of that line. The Tax Law Specialist removed the space and the dot. vSchema was updated to remove the enumerations from Line 9. The e-obType for this line was changed to USAmountType.Stylesheet, Line 32Schema/OccurrenceThe number of business days to revoke payment will be changed from 10 business days to 14 business days in the "Electronic Funds Withdrawal Consent" Jurat Statement in Publication 4164 the next time the Publication 4164 is updated.Business Rule F5695-003 is missing the following elements: Line 6a EnergyEffcntBldgPropCostAmt Line 6b QualifiedNaturalGasCostAmt Line 6c AdvncMainAirCirctngFanCostAmt Line 7 InternalEnergyImprvCostAmt Line 8 TotalEnergyImprovementsCostAmt Form 8814Business Rule ATS Issue Valid SSN ranges for Production do not apply to ATS. Impeding scenario 8 Form 8814, 'ChildSSN' must be within the valid range of SSN/ITIN/ATIN. Form 8621JIRS8621: "IncomePortionOfNetCapitalGain" and "IncomePortionOfOrdinaryEarn"Title and Description in Schema for Part II, Line 1b and 2a contain references to Section 551. This section verbiage was removed from the form in the December 2011 revision. No impact. Business Rule F8621-008 ElementName cited in Business Rule for Part II, Line 1c is "DividendIncome". Current Schema shows the ElementName for this same line to be "OrdinaryIncomeFromQEFAmt". Schema and Business Rule are not in sync. This may impact ATS. Form 8853 Form W2-CM7StateAndLocalIncomeTaxInd andStateAndLocalSalesTaxInd The StateAndLocalIncomeTaxInd andStateAndLocalSalesTaxInd were initially removed from the Schedule A (Form 1040) schema due to tax year changes.form8936ApprovedIndform8936ApprovedDt = @# $ (*^-R27.<[?;B FKMOQ&cWlaZj` 2e;hjGnPvYz>[}@ €  iN њf' Ef'yoX9 cc||bk}A} 00_)ef[$ -}A} 00_)ef[$ -}A} 00_)ef[$ -}A} 00_)ef[$ -}A} 00_)ef[$ -}A} 00_)ef [$ -}A} 00_)L[$ -}A} 00_)L[$ -}A} 00_)L[$ -}A} 00_)L[$ -}A} 00_)L[$ -}A} 00_)L [$ -}A} 00_)23[$ -}A} 00_)23[$ -}A} 00_)23[$ -}A} 00_)23[$ -}A}  00_)23[$ -}A}! 00_)23 [$ -}A}" 00_)[$ -}A}# 00_)[$ -}A}$ 00_)[$ -}A}% 00_)[$ -}A}& 00_)[$ -}A}' 00_) [$ -}A}( 00_)[$ -}}) }00_)[$ -##0.  }}* 00_)[$ -???##0.??? ??? ???}-}/ 00_)}A}1 a00_)[$ -}A}2 00_)[$ -}A}3 00_)?[$ -}A}4 00_)23[$ -}-}5 00_)}}7 ??v00_)̙[$ -##0.  }A}8 }00_)[$ -}A}9 e00_)[$ -}x}:00_)[$##  }}; ???00_)[$???## ???  ??? ???}-}= 00_)}U}> 00_)[$## }-}? 00_)M 20% - Accent1 ef %M" 20% - Accent2 ef %M& 20% - Accent3 ef %M* 20% - Accent4 ef %M. 20% - Accent5 ef %M2 20% - Accent6  ef %M 40% - Accent1 L %M# 40% - Accent2 L湸 %M' 40% - Accent3 L %M+ 40% - Accent4 L %M/ 40% - Accent5 L %M3 40% - Accent6  Lմ %M 60% - Accent1 23 %M$ 60% - Accent2 23ٗ %M( 60% - Accent3 23֚ %M, 60% - Accent4 23 %M0 60% - Accent5 23 %M4 60% - Accent6  23 %AAccent1 O %A!Accent2 PM %A%Accent3 Y %A)Accent4 d %A-Accent5 K %A1Accent6  F %9Bad  % Calculation  }%  Check Cell  %????????? ??? 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