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Currency [0]/Explanatory TextG5Explanatory Text %0 F Followed Hyperlink   1Good;Good  a%2 Heading 1G Heading 1 I}%O3 Heading 2G Heading 2 I}%?4 Heading 3G Heading 3 I}%235 Heading 49 Heading 4 I}%64 Hyperlink   7InputuInput ̙ ??v% 8 Linked CellK Linked Cell }% 9NeutralANeutral  e%"Normal :Normal 2; Normal 2 2 <Noteb Note   =OutputwOutput  ???%????????? ???>$Percent ?Title1Title I}% @TotalMTotal %OOA Warning Text? Warning Text %XTableStyleMedium2PivotStyleLight16`g02102016FResolved issuesSheet3!  ;!  ;8jb( 3 A@@   . Form 8909SchemaOn Line 21j of the Form 8909 schema the element name is incorrect for the description Total Smaller of Lines Amount, it should read  TotalSmallerOfLinesAmt instead of  TotalSmallerofLinesAmount . The element name has been updated to  TotalSmallerOfLinesAmt as part of the MeF XML Standardization and the new name is identified in the MeF XML Standardization Workbooks located on irs.gov. Use the current valid schema For TY 2013. Do not refer to the MeF XML Standardization Workbooks for the element name.9This workaround will remain in place until further notice2The element name has been corrected in the schema. Form 1040IRS1040, OtherTaxAmtCdForm 1040 line 44c "OtherTaxAmtCd" has a maxOccurs of '1' but should be '2' because there are '2' enumerations that can be used for this line. uWe plan to increase the maximum occurrences for Form 1040 line 44c "OtherTaxAmtCd" from '1' to '2' for Tax Year 2014./Filers entering "OTHER" as the PropertyType on Schedule E (Form 1040), Line 1b, attach a  General Dependency Small to the Parent Form 1040 describing the property for Tax Year 2013 / Processing Year 2014. The "General Dependency Small" should be use for all Tax Year 2013 / Processing Year returns. Form 1040 Schedule A.Stylesheet, Total Itemized Deductions, Line 29All the language for line 29 would not fit on a single page for the Schedule A; we made the language shorter and consistent with the Form 1040. We listed the lowest Adjusted Gross Income (AGI) amount and sent everyone over it to the worksheet. >This will be corrected for Tax Year 2014, Processing Year 2015Form 1040 Schedule F=Schema/Part III, Line 40c CCCLoansForfeitedTaxableAmount PThe ElementName CCCLoansForfeitedTaxableAmount in the schema is not standarized.1120F Sch P Part II line 15c should read "Subtract line 15b from line 15a. (Note. Enter the portion of the line 15c total that constitutes interest on U.S. booked liabilities on Schedule I, line 9, column (b).)"No impact at this time. /We plan to address this issue in TY2014, PY2015Part III Line 27 reflects incorrect line verbiage (Dividend equivalent). Draft and early release reflect correct line verbiage (Substitute dividend payments). Stylesheet Part II Line 3c reflects incorrect line verbiage (Dividend equivalent received). Draft and early release reflect correct verbiage (Substitute Dividend payments received).Part III Line 26d reflects incorrect line verbiage (U.S. source substitute interest payments). Draft and early release reflect correct verbiage (Substitute interest payments).Form 1120F Sch M3 Form 8888The verbiage is incorrect on form "See separate instructions and www.irs.gov/form8888". The correct verbiage should be "Information about Form 8888 and its instructions is at www.irs.gov/form8888".The XML Workbooks posted to IRS.gov will temporarily include this un-standardized ElementName so they are in sync with the production Schemas.dWe plan on standarizing this ElementName and the corresponding XML Workbook in Processing Year 2015.Form 1040/1040A/1040EZOtherWithholdingStatementSchedule K-1 for Forms 1065 and 1120S were added to the Form 1040 schema package so filers could attach the K-1 when reporting backup withholding per the K-1 instructions. All the information from the Schedule K-1 is not needed for this reporting requirement. y We will create a specific dependency to report the backup withholding information from Schedules K-1 for Tax Year 2014. The enumerations for Schedule K-1 do not include Form 1041. The enumerations are only 1065 Schedule K-1 and 1120S Schedule K-1. How is the withholding for 1041 Schedule K-1 reported?UReport the 1041 Schedule K-1 withholding using 1120S Schedule K-1 for Tax Year 2013. D1041 Schedule K-1 will be added as an enumeration for Tax Year 2014. Form 1041MeF does not have a schema for the statement used when claiming administrative expenses on Form 1041 instead of Form 706 (Form 1041 instructions, page 21, Tax Year 2012)Use the General Dependency Small for this information for Tax Year 2013. The data in the Description element should be  Statement Claiming Administration Expenses . IA schema for this specific statement will be developed for Tax Year 2014.6The Grantor Type Trust Income and Deduction Statement fThe Grantor Type Trust Income and Deduction Statement does not include a group for tax exempt income. fInclude the tax exempt income in the Additional Explanation element of this schema for Tax Year 2013. Separate Share Rule StatementThe Beneficiary information in the Separate Share Rule Statement does not include an element for EIN if the beneficiary is a business (only SSN).8Include the EIN using the SSN element for Tax Year 2013.R1041 Schedule B Line 3 Stylesheet references Schedule D Line 15 instead of Line 19Software developers should update the Form 1041 Schedule B Line 3 verbiage with the correct line reference in their software packages.xThe MeF stylesheets provided to externals will not be updated for Tax Year 2013. Updates will be made for Tax Year 2014. Return Data hMultiple forms 4972 can't be attached to Form 1041. There is a max occurrence of "1" in the Return Data.If more than one Form 4972 needs to be included in the 1041 submission, one form 4972 should be submitted in XML and the remaining Forms 4972 can be attached as a PDF for Tax Year 2013.Form 1041 Schedule D Form 5405Business Rule F5405-027-01 has an incorrect embedded date. The rule now reads: Form 5405, Line 1 'ChangeOfMainHomeDt' must be later than 04/07/2008 and prior to 01/01/2013. The correct "prior to" date should be 01/01/2014.2The business rule will be disabled for production. Form 8834IRS8834 Schema8The rule will be temporarily disabled for Tax Year 2012.QThe ElementName IRS1120PCSchM3AdjIncmLossItems in the schema is not standarized. D Schema/ExpenseDeductionItems IRS1120PCSchM3AdjExpnsDedItems The ElementName IRS1120PCSchM3AdjExpnsDedItems in the schema is not standarized (formerly shown in Known Issues as ExpenseDeductionItems). Form 1120POL$ Schema/Line 5 CapitalGainNetAmt :Element CapitalGainNetAmt was not properly standardized. Form 1120S Schedule M3IRS1120SSchM3IncomeLossItemsNThe ElementName IRS1120SSchM3IncomeLossItems in the schema is not standarized. Form 2555FamilyRelationshipCd description Line 12b, for "CHILD" needs to be made specific to be more direct with titles such as "stepchild", "Foster Child".;Taxpayers will continue to file using the "Child" category.Attribute name needs to be corrected with appropriate date. "ExclusionOfIncomeEarnedIn 2010" must be changed to "ExclusionOfIncomeEarnedIn 2013.ATaxpayer for the time being must use the 1040 General Dependency. Business RuleBusiness Rule F2555-005-01 has to be adjusted to change wording from "CONTINUE" to "CONTINUES" to stay consistent with Form Instructions. Form 2555EZBusiness Rule F2555EZ-005-01 has to be adjusted to change wording from "CONTINUE" to "CONTINUES" to stay consistent with Form Instructions.Business Rule IND-181 and IND 183 --URL i< ncluded in IND-181 and 183 is incorrect. www.irs.gov/get-an-ippin should be www.irs.gov/www.irs.gov/getanippinxIf you are experiencing rejects from these business rules, please wait until February 17, 2014 to resubmit your returns.yAttribute name needs to be corrected for maxOccurs of "UNBOUNDED" to "50" to stay consistent with its' sister Form F2555. Form 3468TotalQlfyInvestmentCrAmtkDo not submit estimated payments with a requested payment date more than one year past the received date. 4The rule is scheduled to be corrected in March 2014.DFilers need to use the  GeneralDependencyMedium for this purpose. The Dependency  Desc [Description] must begin with  Head Of Household Medical Deduction for Spouse for Tax Year 2013, Processing Year 2014. The business rule is case sensitive, so the Description must appear exactly as shown above. No information about the spouse is needed in the Dependency or with the return. Only the Description field needs to be completed. Per Rule SA-F1040-021, it states that the dependency must be attached to the return meaning that it must be referenced at the Form 1040 level. gDeleted Business Rules F1040-015 & F1040A-019. Created 2 new Business Rules F1040-427 and F1040A-427.ATaxpayers can claim Qualifying Widow(er) Filing Status if they have a qualifying person who isn t a dependent child. Form 1040/A returns with IndividualReturnFilingStatusCd  5 (Qualifying Widow(er)), are being rejected with Business Rules F1040-015 and F1040A-019 if Line 6(c), 'NumOfChildWhoLivedWithYouCnt' is blank. To claim Qualifying Widow(er) filing status without a dependent child, you must put the qualifying person s name on Line 4, "QualifyingNameForHOH". 3The Business rule will be corrected in March 2014. ?Business Rule F1040-068-017Business Rule FPYMT-087;Business Rule F941-0069Business Rule FW2-001Business Rule F1041-017Grantor Trusts require no information on Form 1041 except the entity information; therefore, there is no amount on Line 4. obrs are including Schedule D (Form 1041) in XML with a Grantor return and getting reject F1041-017.!obrs should not submit the Schedule D (Form 1041) in XML for Grantor Trusts. IRS is expecting to see this information in the Grantor Type Trust Income and Deductions Statement. Additional information can be provided as PDF (for example, details of the transactions) but is not required. [No changes will be made to MeF schema. This information is to assist in preventing rejects.:Business Rule F8839-0059Business Rule F8814-0066Business Rule F8814-003<Business Rule F8283-032-019Business rule F8283-033 erroneously added to 1040 package7Business rule F8283-033>Business Rule F5405-027-01=Business Rule F5405-022-01;Business Rule F4136-022-01<Business Rule F2555EZ-005-01;Business Rule F2555-005-01;Business Rule F2210F-0038Business Rule F2210F-002BBusiness Rule IND-181& IND 183?Business Rule SF-F1040-021DBusiness Rule SF-F1040-018=Business Rule SC-F1040-015?Business Rule SC-F1040-0152The programming issue was fixed February 17, 2014Form 1040 Schedule E /This issue is scheduled to be fixed March 2014.ESchema Issue was corrected August 05, 2013, during version 2013 v2.0.&This issue was resolved and corrected.Schema issue was corrected.UCorrection to Business Rule F2555EZ-013 has been completed and operating accordingly.RBusiness rules F3800-284, F3800-285, and F3800-288 were edited to correct issue. >In the 1041 MeF Schema package 2013v4.0, the SSN element was changed to optional for Schedule H (Form 1040). This schema will be available in ATS on 12/16/2013. A business rule was created requiring an SSN when Schedule H (Form 1040) is filed with Forms 1040 and F1040SS. This rule does not apply to the Form 1041.Business Rules F2210F-002 should have been deleted with the removal of Line 4d from the F2210F per previous Legislative Changes.Rule Verbiage: Form 2210-F, Line 4d  FirstTimeHmByrCreditAmt must be zero if an amount is entered.$The element name has been corrected.7The element name is 'InterestPaymentDT in the schema. 1The repeating group has been added to the schema.>Schema will be updated for Tax Year 2014 Processing Year 2015.3The element name is `InterestPayableAmt in schema.3The business rule was re-enabled on Feb. 16, 2014. Closed3Business rule SA-F1040-0195Business rule SA-F1040-0204Business rule SA-F1040-0214Business Rule SA-F1040-021+Business Rule 1120S-253*Business Rule F2555EZ-013*Business Rule F7004-003+Business Rule F7004-009*Business Rules F8858-002+Business Rule F8917-0010Business Rule F8917-002:This workaround will remain in place until further notice.'The rule will be reevaluated in TY2014.Form W-2The max occur in the schema only allows for this statement to be attached once and there may be instances where they may need to be more than one attached to the return.The max occur in the schema only allows for this statement to be attched once and there may be instances where they may need to be more than one attached to the return.If you will need to have more than one of this statement attached to the return,you can use the "GeneralDependency" to provide the information and name it "BasisOthThanActlCostPropStmtAttachment"rCorrections to the Return Data will be made for TY2014/PY2015 to allow for more than one statement to be attached.If you will need to have more than one of this statement attached to the return,you can use the "GeneralDependency" to provide the information and name it "FacilityPlacedServiceStatementAttachment"GainEligibleSect1045RllvrStmtIf you will need to have more than one of this statement attached to the return,you can use the "GeneralDependency" to provide the information and name it "GainEligi< bleSect1045RllvrStmtAttachment"OrdnryIncmLossOthPrtshpEtcStmLineExplanationTxtGThere is no element name in the schema to provide for the Business NameWhen providing the name of the business and the Trade or Business Activity us the "LineExplanationTxt" element name to provide the business name and the source activity.The schema will be corrected for TY2014/PY2015 Form 6251_StyleSheet changes to Form 6251, Lines 29 and 49 may not be completed in time for production. RRefer to Form 6251 and the form instructions on irs.gov when completing this form.Form 1040 Schedule DForm 1065 Schedule K-1For Tax Year 2013/ProcessingYear 2014, the eobTypes USDecimalAmountType and USDecimalAmountNNType will be changed to USAmountType and USAmountNNType. Form 9465IRS9465 SchemavThe minOccurs is incorrect for lines 20, 22, 23, 25a, 25b, 25c, 26a, 26b, and 26c. minOccurs=1 should be minOccurs=0.*There is no need for a temporary solution.Form 972(ShareholderAddress type=[USAddressType] 6Shareholder Address does not allow for Foreign AddressShareholders with a foreign address should leave the address field blank on the form 972 and attach a General Dependency entitled "Form 972" Foreign Address for Shareholder to the parent form to provide the foreign address information JWe plan on updating the form to accept foreign addresses in TY2014/PY2015.rMeF stylesheet for Schedule E (1040) will not be updated. The stylesheet currently used for MeF may still be used.IncomeLossItemsGrpDThe ElementName IncomeLossItemsGrp in the schema is not standarized..Shared Dependency Other Income Loss StatementSchema/ ElementName "Type" ElementName Type in the Schema is not standardized.(Dependency is shared with 1065, 1065B, 1065 Sch K1, 1120S, and 1120S Sch K1) Note: This item was formerly shown in Known Issues as "1065 Other Income Loss Statement" with the element of TypeThe !TY2013 Known Issues and Solutions efileType.xsdTextType character;The Spanish tilde () was removed from TextType characters. "All forms that can attach payments,IRSPayment IRSESPayment]The Spanish tilde () is added back to schema packages that posted to IRS.gov on 10/28/2013. Schedule H (Form 1040) - SSNhForm 1040 Schedule H requires an SSN. Form 1041 filers should not include an SSN when filing this form. When testing in ATS, the Schedule H (Form 1040) should include an SSN, even when attached to a Form 1041. Make the 4th and 5th digits of the SSN "00". Form 1118 Schedule I QFor Line Schedule I Part I Column 1, the efiletype of CountryType is incorrect. QUse the GeneralDependencySmall in the Form 1118 schema to address the 863B issue.Form 1120 Schedule UTPPrimaryIRCSectionsNumUIn schema, the restriction base allows for IntergerType instead of AlphaNumericType. lUse a GeneralDependencySmall named Form1120ScheduleUTPPrimaryIRCSection (list code section) with submission.Correction posted in 2013v.2.0.Correct rule for Tax Year 20122-112013Business RulesTThe GeneralDependencySmall can be used for Processing Year 2014 when a taxpayer needs to report both Section962Election and SEC 1291. Report Section 962 Election in the XML. Use the GeneralDependencySmall to report "1291TAX", which was changed from "8621" for Processing Year 2014. Use as the Description (Desc) "SEC 1291 Other Tax Amount". No impactForm 8959 Stylesheet differs from the IRS.gov version for Form 8959. The Stylesheet for Line 10 reads: "Enter the amount from Part I, line 4". The IRS.gov version correctly reads: "Enter the amount from line 4." <Form 8959 Stylesheet differs from the IRS.gov version for Form 8959. The Stylesheet for the "Part III" header reads, "Tier I Employee Additional Medicare Tax on Railroad Retirement Compensation." The IRS.gov version correctly reads, "Additional Medicare Tax on Railroad Retirement Tax Act (RRTA) Compensation."Form 8849 Schedule 3Schedule 3 Schema/Stylesheet^New revision Schedule 3 (Form 8849) dated 1-2014 does not match the MeF stylesheet and schema.NThe ElementName NetIncmNonincludibleUSEntAmt in the schema is not standarized.ASchema/Part I, Line 7b NetIncmOthIncludibleUSEntAmt NThe ElementName NetIncmOthIncludibleUSEntAmt in the schema is not standarized.OThe ElementName AdjToEliminateTransactionsAmt in the schema is not standarized.?Schema/Part I, Line 10b OtherStryAccountingToRcnclAmt OThe ElementName OtherStryAccountingToRcnclAmt in the schema is not standarized.'Schema/ExpenseDeductionItemsGrp JThe ElementName ExpenseDeductionItemsGrp in the schema is not standarized.QSchema/Part II, Line 29a SubgroupReconciliationTotals OThe ElementName SubgroupReconciliationTotals in the schema is not standarized. /Form 1120 Schedule M3 EliminationsOrAdjustments*Schema/CorpIncomeLossItemsDtl |The ElementName CorpIncomeLossItemsDtl in the schema is not standarized (formerly shown in Known Issues as IncomeLossItems).Form 1120F Schedule P=Schema/Part II, Line 4 OtherNonInterestExpenseAmt The element name in the schema doesn't match the standard element name in the standardization Workbook. The name in the Workbook is correct. Form 1120L8Schema/Line 19 PartialTotalDeductionsAmount OThe ElementName PartialTotalDeductionsAmount in the schema is not standarized.&Form 1120L Eliminations Or Adjustments?Schema/ Line 19 PartialTotalDeductionsAmt The Workbook contains the element 'PartialTotalDeductionsAmount' but it should be 'PartialTotalDeductionsAmt'. The Schema contains the correct term. :We plan on updating the XML Workbook in a future posting. Form 1120L Schedule M39We plan to coordinate with the instructions for TY14/PY15)Form 8959 differs from the IRS.gov version for Form 8959. The MeF Stylesheet for F8959 Line 23 reads: "Additional Medicare Tax from Form W-2, box 14". The IRS.gov version correctly reads, "Additional Medicare Tax withholding on railroad retirement (RRTA) compensation from Form W-2, box 14." Form 6781Schema/e-obTypepThe e-file type for lines 2, 11a, and 11b are changing from USAmountType to USAmountNNType for a future release.No impact at this time.NA schema request to change the e-file type will be prepared for TY2014/PY2015. Form 8582}The e-file type for lines Lines 1b, 1c, 2a, 2b, 2c, 3a are changing from USAmountType to USAmountNNType for a future release.Form 940 Schedule R Form 4797aThe e-file type for line 11 is changing from USAmountType to USAmountNNType for a future release. Form 8933 Form 82835Disable rule for Tax Year 2013, Processing Year 2014.]The business rule will be removed from Tax Type 1040 for Tax Year 2014, Processing Year 2015.4Disable rule for Tax Year 2013, Processing Year 2014JThis business rule will be updated for Tax Year 2014, Processing Year 2015Form 926bSchema does not allow an SSN for the Identitifying Number under Part I U.S. Transferor informationWForms 926 when attached to a Form 1040 will input the SSN into the TransferorEIN field./We plan to correct this issue in TY2014, PY2015;Business rule 8283-032-01 erroneously added to 1040 packagekNo impact at this time. Business Rule will not invoke because line 9 is reserved and there is no schema. FBusiness Rule FW2-001 needs to include adjustments to prevent rejects.% Taxpayers should file Paper returns.Business Rule SF-F1040-021 references Part III, Line 50  GrossIncomeAmt must have a non-zero value. A Cash Method taxpayer would not complete Schedule F (Form 1040) Part III, Line 50. ]Business Rule F4136-022-01 is referencing Line 9a(d) and 9a(c) which is a reserved line. 10/16/2013, updated 01/30/2014The Form 8933 line 1a and 2a is not displaying decimal points. (For example: 158.236 will display 158 and 758.765 will display 759).VSchema/Lin< e 4(b4) Other Ind, attribute name of "description" The Schema contains the element '"description" that was not in the Workbook. The XML Workbook and Schema will be updated in a future Schema version. UThe XML Workbooks posted to IRS.gov will be updated to include this missing element. @Schema/Part II, Line 29c PCInsuranceSubGrpRecnclTotGrp OThe ElementName PCInsuranceSubGrpRecnclTotGrp in the schema is not standarized.2Form 1120L Schedule M3 Eliminations Or Adjustments:Schema/ Line 4(b4) OtherInd, attribute name of "otherDesc"6The ElementName desc in the schema is not standarized.>F8917-001 business rule setting incorrectly for Tax Year 2012.=F8917-002 business rule setting incorrectly for Tax Year 20123Schema/ Part II, Line 29c PCInsSubgroupRecnclTotalsSchema/ IncomeLossItems The XML Workbook contains the element 'IRS1120PCSchM3AdjIncmLossItems'. This element should match similar elements in the 1120PCScheduleM3. (formerly shown in Known Issues as IncomeLossItemsGrp). Form 1120PC Schedule M3The XML Workbook and Schema were updated to show the element "PCInsuranceSubGrpRecnclTotGrp". This element should match similar elements. (formerly shown in Known Issues as LifeInsSubgroupRecnclTotals) 3Form 1120PC Schedule M3 Eliminations Or Adjustments7 Schema/Part II, Line 29c LifeInsSubgroupRecnclTotals The ElementName InsSubgroupRecnclTotals in the schema is not standarized. (formerly shown in Known Issues as "InsSubgroupRecnclTotals")*Schema/IRS1120PCSchM3AdjIncmLossItems GeneralDependencySmall6Business Rule F8949-003IBusiness rule F8858-002-02 was edited and F8858-003 was created 2013v2.0. Form 89129Schema listed as '1097BTCCrAmt' ; remove 'Cr' from schema-No repeating group for lines 18a through 18f.'How to address multiple Part IV forms. Form 8814Business Rule F8814-003 has incorrect amounts. Form 8814, Line 4 'ChildInvestmentIncomeAmt' must be greater than 950 and less than 9500..Business rule will be disabled for production. Form 8917Disabled for Tax Year 20121Updated schema will be available in Tax Year 2013PropertyUSAddressSTax Year 2012 Version 4.0, Schema LineNumber is 1. Schema LineNumber should be 1a. No impact.PropertyForeignAddressW-2Form 1040 Schedule E Form 8812 FromW2AmtForm 1040 Schedule 8812 Line 7 text was modified to include "If your employer withheld or you paid Additional Medicare Tax or tier I RRTA taxes, see separate instructions& .."8Schema/Line 13b, Column (8) TotalNumberBoycottAgrmtCnt @Interest Disposition Statement Schema FMVStkOnDtSaleOrDisposAmtThe Description for the element is"Full Market Value of Stock On Date Of Sale or Sisposition". This should read "Fair Market Value of Stock On Date Of Sale Or Disposition".2The schema will be corrected in a future release. Form 8960 DependencyDisable rule for Tax Year 2014/This will be corrected for Processing Year 2015 Form 4970Form 4970 displayed in MeF will not have dingbat below title of form for TY 2014. Missing dingbat Line: Information about Form 4970 and its instructions is at www.irs.gov/form 4970. "Stylesheet will be updated TY2015.aBusiness rule F8849-S3-023 was created to reject claims made after 12/31/2013 except for line 3d.UMeF stylesheet and schema for Schedule 3 (Form 8849) will be updated at a later date. Form 2210F(Updates will be made in TY 2014 PY 2015.QBusiness Rule will be disabled for TY 2013 PY 2014 and deleted in TY 2014 PY 2015?Form 8959 Stylesheet differs from the IRS.gov version for Form 8959. The Stylesheet for line 14 reads: "Railroad retirement compensation form Form W-2, box 14 (see instructions)." The IRS.gov version correctly reads: "Railroad retirement (RRTA) compensation and tips form Form(s) W-2, box 14 (see instructions)." 'Form 8959 Stylesheet differs from the IRS.gov version for Form 8959. The Stylesheet for line 17 reads: "Tier I employee Additional Medicare Tax on railroad retirement compensation& ." The IRS.gov version correctly reads: "Additional Medicare Tax on railroad retirement (RRTA) compensation."0Business Rule F8936-012-01&Business rule corrected in 2013v5.0. Schema/InterestPaymentAmt Schema/BondNotRptOn1097BTCDetailAttach a General Dependency to the parent form titled "Form 8912 Bond Not Reported on 1097 BTC Detail" to provide the information.Attach a General Dependency to the parent form titled "Form 8912 Interest Payment Amount" to provide the interest payment amount information.Attach a General Dependency to the parent form titled "Form 8912 Interest Payment Date" to provide the interest payment date information.Complete and attach separate General Dependencies to the parent form titled "Form 8912 Bond Not Reported on 1097 BTC Detail" to provide the information required for Part IV for each bond. Identify each separate general dependency with the issuer's bond name, the issuer's EIN, the bond issue date, etc., as requested for Part IV of the form. Complete and attach as many separate general dependencies as needed to claim the credit(s) for each bond held directly or through a nominee if you did not receive a Form 1097-BTC. If more than one of this general dependency is submitted, enter the total of all Parts IV, lines 20 on the general dependencies, on Part I, line 2a, Form 8912.Schema/Form1097BTCAmtUnknown temporary solution@F2555EZ-013 business rule setting incorrectly for Tax Year 2012.FNew FW-2-XXX, W2-State and Local tax group MeF schema issue-state inf.LThe ElementName CorpPrepIncomeStatementInd in the schema is not standarized.>Schema/Part I, Line 3a CorpVotingComStkPubTrddInd LThe ElementName CorpVotingComStkPubTrddInd in the schema is not standarized.@Schema/ Part I, Line 3b PrimaryStockSymbolNumberTxt LThe ElementName PrimaryStockSymbolNumberTxtin the schema is not standarized.JThe ElementName CorpPrimaryStockCUSIPNum in the schema is not standarized.7Schema/Part I, Line 6a NetIncmNonincludibleUSEntAmt Form 8959 Stylesheet differs from the IRS.gov version for Form 8959. The stylesheet for Line 8 reads: "Self-employment income from Schedule SE (From 1040), Section A, line 4, or Section B, line 6. If you had a loss, enter-0-." The IRS.gov version correctly reads: "Self-employment income from Schedule SE (From 1040), Section A, line 4, or Section B, line 6. If you had a loss, enter -0- (Form 1040-PR and Form 1040-SS filers, see instructions.)"Form 8959 Stylesheet differs from the IRS.gov version for Form 8959. The Stylesheet for Line 4 reads: "Add lines 1 through 3. Enter the result here". The IRS.gov version correctly reads: "Add lines 1 through 3". Business Rules were created that limit the amount of Employer-provided child care facilities and services (Form 8882), Form 3800, part III, line 1k. The dollar tolerance is not in sync with the instructions. The business rules as written will be triggered if the dollar amount is $150,000 or more. Per the instructions they should only be triggered if the dollar amount is $150,001 or more. Form 1040/1040AEnter $149,999 instead of $150,000 on Form 3800, part III, line 1k(c), CYEmplrProvChildCareFcltsCr and include the additional dollar in the total, Form 3800, part III, line 2, CurrentYearGeneralBusCr. Form 8858Business Rules F8858-002 has an error. It uses the element "TaxOwnerUSIdNumber" for line 3c(1) instead of "ForeignDisrgrdEntityUSIdNumber" line 1b(1). If the tax owner for line 3 is the filer, please use the filer's identifying < number for line 3c(1) or line 3c(2). If the tax owner is not the filer then use that entity's identifying number for line 3c(1) or line 3c(2). j Business Rule FW2-001 needs to be updated to include specific information to allow and include form 8839.$Taxpayers should file Paper returns.%This issue was resolved in 2013 v 4.0>Business Rule W2-001Updates posted 2013v3.0 OtherTaxStatement/OtherTaxLitForm 8621 instructions changed the write-ins for Line 60 of Form 1040 from "SEC. 1291 INTEREST" to "1291INT", "SEC. 1294 DEFERRED TAX" to "1294DT" and "SEC. 1294 INTEREST" to "1294INT". For electronic filing, DO NOT use the new literals. Continue to use the current literals that are in the OtherTaxStatement schema.1/30/2014, updated 02/11/14Form 8621 instructions changed the write-in for Line 44, check box c of Form 1040 from "SEC. 1291 INTEREST" to "1291INT", "SEC. 1294 DEFERRED TAX" to "1294DT" and "SEC. 1294 INTEREST" to "1294INT". IRS1040/OtherTaxAmtCdFor electronic filing, DO NOT use the abbreviated literals shown in the Instructions. Continue to use the current literals that are in the OtherTaxStatement schema: "SEC. 1291 INTEREST", "SEC. 1294 DEFERRED TAX" and "SEC. 1294 INTEREST" IRS PaymentThe payments received to date have been manually fixed. Until a programming fix can be made, use EFTPS to make payments to a Form 1041 MeF return with a tax period ending prior to 12/31/2013. Do not include a payment with the 1041 MeF return. Form 8919 StyleSheetNo Action required for filing Form 8958 Form 8960XForm 8919 shares the Attachment Sequence number with Forms 8960 and 8958, Sequence 72. XForm 8958 shares the Attachment Sequence number with Forms 8960 and 8919, Sequence 72. XForm 8960 shares the Attachment Sequence number with Forms 8919 and 8958, Sequence 72. uThe correction will be made at a future date. The IRS is aware of this and has taken steps to ensure proper filing. zThis is the correct sequence number for Form 8960. The IRS is aware of this and has taken steps to ensure proper filing. Business rules incorrectly added to 1041 package: SC-F1040-012 SE-F1040-030 SE-F1040-040 SE-F1040-050mBusiness rules incorrectly added to 1041 package: F4972-007 F5884B-004 F4835-002 FW2-001 FW2G-002Processing Year 2014 Form TypeSchema/Schema ElementForm 8959 differs from the IRS.gov Draft for Form 8959. F8959 Stylesheet shows: "OMB No. XXXX-XXXX" in the upper right corner while the Draft copy on IRS.gov shows, OMB No. XXXX-1545".Business Rules SD-F1040-006, SD-F1040-007, SD-F1040-008, SD-F1040-009, SD-F1040-010 and SD-F1040-011 are triggering when Form 8949 is not attached as a  referenceDocument ID at the Schedule D (Form 1040), Form level.UAttach Form 8949 as a referenceDocument ID at the Schedule D (Form 1040), Form level.Business Rule F8949-003 contains codes  P and  Z as acceptable values. However, the codes are not valid, and should not be permitted as options for your filer.Currently, the XML schema for Schedule E (Form 1040), Line 1b does not allow an enumeration value  OTHER . Per the Schedule E (Form 1040), Line 1b instructions: For the type of property, enter one of the codes listed under  Type of Property in Part 1 of the form. Enter code type  8 if the property is not one of the other types listed on the form. Attach a statement to your return describing the property.New business rule SA-F1040-021- As a result of ACA Provision 9013, taxpayers are entitled to use the lower rate for the medical and dental threshold if either the filer or the spouse is Head of Household and 65 or older. Per Schedule A (Form 1040) instructions, if you are claiming the 7.5% threshold amount for medical and dental expenses, you should check the appropriate box(es) on line 39a of Form 1040 for your situation. If the filing status is Head Of Household, and the filer is not age 65 or older but the spouse is, attach a statement to the return indicating that the filer is taking the 7.5% threshold amount because the spouse meets the age requirement.)FacilityPlacedServiceStatement Dependency&BasisOthThaActlCostPropStmt Dependency0These rules will not set with a Form 1041 returnDescription of the ProblemTemporary Solution(s)Status Date entered Date resolved' TY2013 Known Issues and Solutionsx/Stylesheet will be updated for TY 2014/PY 2015.F1041K1OtherAmtdNet Investment Income Tax--Code H amount in Box 14 can be a negative number. Only positive allowed.QSubmitted schema change to efile type: USAmountType to allow for negative amountsPer the Instructions, an executor must attach a statement to Form 1041 providing information when making the Section 645 election. No specific schema was developed for this statement.A Superseded return was received with an IRSPayment and IRSESPayment. The Superseded return was submitted to correct the Routing Transit Number that was in error in the original IRSPayment and IRSESPayment submission.'DO NOT submit Amended or Superseded returns solely to correct payment information (amount, account number, Routing Transit Number). You must contact EFTPS to make corrections to your payment information or cancel the payment(s). If you submit your payment(s) twice, it will be processed twice.There is no permanent fix for this issue. We will continue to allow payments to be attached to Superseded and Amended returns as we recognize the need for taxpayers to submit payments for these returns.Beneficiary NameDThe NameLine1Type does not allow numeric text in beneficiary names. Enter numbers as words (e.g., 1999 can be one nine nine nine). If more than the 35 character limit, provide the full beneficiary name on the General Dependency Small.The Business Rule F8959-010 states: "Form 8959, Line 8 'TotalSelfEmploymentIncomeAmt' must be equal to the sum of all Schedule SE (Form 1040), Section A, Line 4 'MinimumProfitForSETaxAmt' and Section B, Line 6 'CombinedSEAndChurchWagesAmt' that have values greater than zero." If either of the values for 1040 Sch SE Section A, Line 4 or Section B, Line 6 are zero, and there is no value in F8959 Line 8, the rule will set erroneously. +Rule will be corrected in a future release.0The Business Rule was corrected in TY2013 v 5.0.A defect in the processing of the initial submission has been identified and will be corrected in the first available patch. zUntil the correction can be implemented, the workaround is to resubmit. It will process correctly on second submission. 6Bussness Rule 1041-090Form 1040 Schedule CILine 11 has a typo, it reads 'Contact Labor' instead of 'Contract Labor'.`1040, 1040A, 1040EZ, 1040SS(PR), 2350, 1041, 940/940PR, 941, 941SS(PR), 943/943PR, 944, and 945.:Business Rule FPYMT-072-01rBusiness Rule FPYMT-072-01 has been disabled until the correction can be implemented to prevent erroneous rejects.9The rule is scheduled to be corrected in late April 2014.:Business Rule FPYMT-074-01rBusiness Rule FPYMT-074-01 has been disabled until the correction can be implemented to prevent erroneous rejects.AMeF is erroneously rejecting returns with a proper payment da< te. "SpclDeprecAllwncElectOutStmt"Forms 982 and 5329CXML for Forms 982 and 5329 are not included in the 1041 Return DataXForms 982 and 5329 can be included in 1041 MeF returns as PDF. (Tax Years 2013 and 2014)pForms 982 and 5329 XML are scheduled to be included in 1041 Return Data for Tax Year 2015 (Processing Year 2016)GBusiness Rule F8621-023-01qBusiness Rule F8621-023-01 is erroneously asking for an attachment when the value on line 15f (Part V) is a loss.3We will corerct the business rule for TY2014/PY2015For those filers that will report a loss on Form 8621, Part V Line 15f, please attach the statement with the note "Statement is not required"The maxOccurs in the ReturnData1040 schema for the element name "SpclDeprecAllwncElectOutStmt"t is "5". There are instances where there may be a need for more than "5" occurrences of this statement to be attached. If you need to report more than "5" of the "SpclDeprecAllwncElectOutStmt" records for Tax Year 2013 / Processing Year 2014, please use the "GeneralDependencyMedium". For the Description, (element "Desc"), use " Special Depreciation Allowance Election Out Statement". Schema/StylesheetNew revision Form 8849 dated 8-2014 does not match the MeF stylesheet and schema. Paid preparer information was updated on the Form 8849.LPaid preparer information will be updated for the Form 8849 at a later date.Form 8849 Schedule 6+Schema elements for Part II, lines 15 - 20.The schema elements for Part II, lines 15 - 20 are only available when a choice is made for Part I with amounts in U.S. Dollars and are not available when a choice is made for Part I with amounts in functional currency. BTo report amounts in functional currency, use the sequence for Part I with amounts in U.S. Dollars. Submit a GeneralDependencySmall at the form level with an explanation that amounts reported on Form 1120-F, Schedule H, Part I are in functional currency. Describe the dependency "Form 1120-F Sch H functional currency".1Corrections will be provided in a future release.Form 1120-F Schedule H InCareOfNm|obrs are inputting address information in the "InCareOfNm" field and as a result, refunds are being issued without a name.[Only  name information should be input in the "InCareOfNm" field; not address information.OPublication 4164 will be updated to explain how this field should be populated.Business Rule 1041-069Business Rule 1041-069 prevents a filer from reporting recapture amounts not related to Forms 4255 or 8611 on Form 1041 Schedule G Line 5.TRule has been disabled for Tax Year 2013 and will be fixed in a subsequent tax year.Business Rule F1041-048Rule requires an entry in Form 1041 Schedule B Line if Form 1041 Line 18 Income Distribution has a value and the Trust is not for a Pooled Income. Cemetery Trusts do not require an amount on Schedule B. ,Rule is disabled for Tax Year 2013 and 2014.$Rule will be fixed in Tax Year 2015.mThe name of the form for TY 2013 is 'Qualified Electric Vehicle Credit.' However, the current schema reflects the name of the form as 'Qualified Plug-in Electric and Electric Vehicle Credit.' The difference in the form name does not affect how the schemas validate the input. Processing of Form 8834 will not be affected. Form 8936"The ElementName 'SpouseOrExName' in Business Rule F5405-022-01 is not standardized. The rule currently reads: If Form 5405, Line 3e 'SpouseOrExName' has a value, then Line 3e checkbox 'HomeTransferredToSpouseOrExInd' must be checked. The Standardized ElementName should be 'SpouseOrExNm.'=Business Rule F8936-012-01 has an incorrect embedded date. The rule now reads: If Form 8936 is present, then each vehicle listed on Line 3, 'VehiclePlacedInServiceDt' must be later than December 31, 2011 and before January 1, 2013. The correct dates are "...later than December 31, 2013 and before January 1, 2014."8Form 1065 Dependency OtherForeignTaxInformationStatementpSchema/Statement OtherForeignTaxInformationStatement - ElementName ExplanationTypeVThe ElementName OtherForeignTaxInformationStatement in the schema is not standarized.Form 1065 Schedule De Schema/STCapitalGainInstallmentSales Part I, Line 4 ShortTermCapGainInstalSlsAmt |The element identified in the Workbook is STCapGainInstalSlsAmt, the element in the schema is ShortTermCapGainInstalSlsAmt _Schema/LTCapitalGainInstallmentSales Part II, Line 11 LongTermCapGainInstalSlsAmt {The element identified in the Workbook is LTCapGainInstalSlsAmt , the element in the schema is LongTermCapGainInstalSlsAmt ]Do not populate entry on schema stylesheet, Line 8. Line 8 is being reserved for future use.+Schema will be updated for TY 2014/PY 2015.CalcTotalQlfyInvestmentCrAmt Form 3800> Schema/Part II, Line 32 GenBusEligSmllBusPssvActyCrAmt The element name in the schema doesn't match the standard element name in the standardization spreadsheet. The name in the spreadsheet is correct ?Schema/Part II, Line 35 AllwGenAndEligSmllBusCybkCrAmt The element name in the schema doesn't match the standard element name in the standardization spreadsheet. The name in the spreadsheet is correct Form 4136`Schema/Line 13c(c) KrsnAvnSoldStLocalGovGalsQty, atrribute name of "taxedAt244Indicator" EThe ElementName taxedAt244Indicator in the schema is not standarized.ESchema/Line 1c(d) NontaxableUseOfGasolineCredit OThe ElementName NontaxableUseOfGasolineCredit in the schema is not standarized. Form 4255The current XML schema for Form 4255 does not include the "QlfyThrputicDiscvProjectCrStmt" [Recapture Qualifying Therapeutic Discovery Project Credit Statement] that must be attached to Line 14 when Form 4255, Line 14 'TxForRcptrQlfyThrputicDiscvAmt' has a non-zero value.The Recapture Tax Statement is referenced to Line 10 in the 4255 schema (2013 v2.0) and this same statement will be used for Line 14 for TY 2013. The solution will be to include the Recapture Tax Statement for Line 14 in the return. Form 8621IReturn Data for the all parent forms will be corrected for TY2014/PY2015.2A new dependency will be created for TY2014/PY2015If taxpayers need to attach more than five 8621 forms to any parent form, please attach the reminder of the required Form 8621 as a PDF file. Use the file name "Form8621" and describe it as "Form8621PDF"If taxpayers need to use the codes "I", "J", and "K" for Line 15 and the codes "Y" and "Z" for Line 20, please use the "SmallGeneralDependency" to provide the necessary information when required to use any of these codes. As a work-around please attach a General Dependency to the parent form titled  F 8621 Part IV Gain or (Loss) From Mark-to-Market Election to provide the information. Prepare the general dependency to mirror the form and enter the totals for all lines in the form.There were changes to the existing codes and new codes added for the Schedule K-1 (F1065) for TY2013. These codes were not updated in the schema for the Schedule K-1 (F1065). This relates to the Codes needed to complete the Schedule K-1 Lines 15 and 20.A dependency for Lines 13a through 14c is needed to allow filers the opportunity to provide additional information when there are multiple instances of these lines.vThe Return Data of the Parent Forms is restricting the number of Form 8621 that can be attached to t< he parent return. Known Issues relates to business rule SF-F1040-018. Element  ElectionToDeferCropInsProc was changed to 'ElectionDeferCropInsProcAmt' in 2013. The ElementName leads one to believe that the entry is for an amount, but the entry is truly a checkbox as confirmed by eFileType Form 5471wThe current XML schema for Form 5471 mandates a MissingEINReason when the filer does not enter an EIN on Line 1(b)(1). Form 5713+Schema/Line 7h PartnershipReportableOprind BThe "I" in "ind" in ElementName in the schema is not standardized.LThe ElementName TotalNumberBoycottAgrmtCnt in the schema is not standarized. Form 8835 StylesheetPart I, Line 10 and Part II, Line 30 states "stop here and" on the Early Release. Page 2, Part II title is on the Early Release. The paper form will not match the MeF Stylesheet. Form 8849nNew revision Schedule 6 (Form 8849) dated 8-2013. The revision date is the only change to the MeF stylesheet.wMeF stylesheet for Schedule 6 (Form 8849) will not be updated. The stylesheet currently used for MeF may still be used. Form 8862Part II, Line 4 caution and Part III, Line 8, Line 9 caution, states "is a leap year" on the Early Release. The paper form will not match the MeF Stylesheet. 4This will be addressed in a future schema version. Form 8910WE-ob Workaround: Taxpayers that use two homes for one business and want to file electronically will not be able use line 30a and 30b of Sch C to compute the Simplified Method amount. Form 8829 should be used for one home and the Simplified Method Worksheet, located in the Sch C instructions should be used to compute the Simplified Method amount for the other home. These two amounts should be combined and entered on line 30 of Sch C. Paper Filing: If your software cannot accomodate the e-ob workaround, the Taxpayer will need to file a paper return and should follow the form instructions.0The current XML schema for Form 8910 incorrectly shows Element Type as "IRS8910TentativeCreditGrpType." For Tax Year 2013/ProcessingYear 2014, the element type will be changed to "BusinessInvestmentUseGrpType." Form 8949AdjustmentsToGainOrLossCdFThe 2012 Instructions for Form 8949 states  if more than one code applies, enter all the codes that apply in alphabetical order (for example,  BOQ ). Do not separate the codes by a space or comma. However, the TY12/PY13 Form 8949 schema element AdjustmentsToGainOrLossCd columns 1(f) and 3(f) allow multiple codes with commas.{If more than one code applies, enter all the codes that apply in alphabetical order, and separate the codes with a comma. BadDebtStatementPer the Instructions on the Schedule D (Form 1065), the Form 8949 asks for a statement to be attached to Part I Line 1, column (a), regarding a bad debt. Currently the XML for this statement has not been developed. For the filers who will be required to attach a statement for any bad debt claim, attach a General Dependency to the parent form entitled "Form 8949 Bad Debt Statement" to allow the bad debt information to be submitted in TY13. Form 8959Schema/ eobType;Schema/Part II, Line 15 NetLongTermCapitalGainLossAmt The element identified in the Workbook is NetLTCapitalGainOrLossAmt , the element in the schema is NetLongTermCapitalGainLossAmt 9Schema/Desc LThe Workbook has the element Desc but the schema shows ShortExplanationTxt *This has been updated in the 2013v3 schemaJThe Workbook has the element Desc but the schema had ShortExplanationTxt %Form 1120 Eliminations Or AdjustmentsaSchema/Line 9, TotalOrdinaryGainLossAmt, attribute name of "form4684Indicator" CThe ElementName form4684Indicator in the schema is not standarized.uSchema/Schedule J, Part II, Line 19b TotalFuelTaxCreditAmt, attribute name of "ozoneDepletingChemicalsInd" MThe ElementName ozoneDepletingChemicalsInd in the schema is not standarized.Form 1120 Schedule M35Schema/Part II, Line 29a SubgroupReconciliationTotalsThe ElementName PCInsuranceSubGrpRecnclTotGrp in the schema is not standarized. (Formerly shown in Known Issues as " PCInsuranceSubGrpRecnclTotGrp")YIncomeLossItemsGrp Schema/IncomeLossItemsGrp BThe Workbook and the schema contain the element IncomeLossItemsGrp:Schema/ Part II, Line 29b PCInsuranceSubGroupRecnclTotGrp The ElementName LifeInsSubgroupRecnclTotalsGrp in the schema is not standarized. The standardized ElementName will be LifeInsSubgroupRecnclTotals. (Formerly shown in Known Issues as " PCInsuranceSubGrpRecnclTotGrp")?Schema/ Part II, Line 29c LifeInsSubgroupRecnclTotalsGrp NThe ElementName SubgroupReconciliationTotals in the schema is not standarized.1Form 1120 Schedule M3 Eliminations Or Adjustments?Schema/ Part I, Line 1c CorpPrepIncomeStatementInd ?Element name 'InterestPaymentDate' was not found in the schema.>Element name 'InterestPaymentAmt' was not found in the schema.Schema/InterestPaymentDate Rules corrected and reactivated.Please restrict the pattern values for each property on Form 8949, Part I and II, if Line 1(f) 'AdjustmentsToGainOrLossCd' to the following pattern values: (B, C, E, H, L, M, N, O, Q, R, S, T, W, X).Form 1040 Schedule CBusiness Rule SC-F1040-015: If Schedule C (Form 1040) Line 30 (a) 'TotalAreaOfHomeCnt' and (b) 'HomeBusinessUseSquareFeetCnt', have a non zero value, then Line 30 'HomeBusinessExpenseAmt' must not be greater than 1500. If taxpayer is using the OIH Simplified Method and also using F8829 to claim more than one Office In Home Deduction and the amount is greater than 1500, return will reject.Taxpayers will need to file a paper return if they are using both the OIH Simplified Method and filing F8829 and/or the sum is greater than 1500. ZA General Dependency can be used for the statement for Tax Year 2013, Processing Year 2014BasisOthThaActlCostPropStmt<Use the enumeration cited in the schema - Section962Election SupplementalInformationStatement Form 1065 Form 1065BScheduleK11065BmiscItemStmtBusiness Rule F941-006 checks that the taxpayer provided a ROFT when the return is over 2500 dollars. The form allows for an exception to the rule if the taxpayer last quarter return was under 2500 dollars. The rule does not check the previous quarters liability amount.Fill out the ROFT line 13 or Schedule B depending on your deposit schedule when submitting a return with a liability over 2500 dollars for the current quarter.Form 941, 941-SS, 941-PRForm 1120 Schedule DBusiness rules SD-F1120-003, SD-F1120-004, SD-F1120-005 trigger in error when there is an entry on Form 1120 Schedule D, Line 11. Requiring Form 8949 be attached. Form 1120S Business rule Form 1120S-253 triggering in error for returns submitted for TY 2012 when there is an entry on Form 4136, Line 17. DependencyForm 1120S Schedule DBusiness rules SD-F1120S-001, SD-F1120S-002, SD-F1120S-003, SD-F1120S-004, SD-F1120S-005, SD-F1120S-006 trigger in error when there is an entry on Form 1120S Schedule D, Line 11. Requiring Form 8949 be attached. Form 7004BBusiness Rule F7004-003 rejecting timely filed TY2012 extensions. ZSoftware developers should update the URL in IND-181 and IND-183 to www.irs.gov/getanippin3Business Rules will be corrected for Tax Year 2014.!Form 1040/1040A/ 1040EZ/ 1040SSPR< 1/10/14 &2/4/14SR-F940-001,SR-F940-002,SR-F940-003, SR-F940-004, SR-F940-005 Business rules will erroneously trigger when the decimal format of the money amount on the 940 Schedule R Line 19 (lines 19c, 19g, 19f, 19e, and/or 19d) and corresponding Form 940 lines differ ("0" vs "0.00" or "982" vs "982.00"). For example, if $982 is entered on line 19(g) of the Schedule R and $982.00 on line 13 of Form 940, business rule SR-F940-005 will trigger.Lines 1 to 19, Column (e) TotalCreditReductionAmt is a required entry in the schema and forces a filer with no credit reduction to input an amount in Column (e) of the Form 940 Schedule R and Line 11 of Form 940. If no value is entered business rule SR-F940-003 will set. GBusiness Rule F7004-009 invoking in error for extensions with payments.Schema/OtherTaxAmtCdqThe 1.1411-10(g) election is an NIIT election associated with income from certain CFCs and PFICs. Form 8960 released instructions indicating the election may be made by an entity that holds an interest in a CFC or PFIC, which would include flow-through entities. This election must be conveyed to the investors who are ultimately responsible for computing the NIIT. SA-F1040-019--We have determined that business rules SA-F1040-019, SA-F1040-020 and SA-F1040-021 are setting incorrectly when there is low income on Schedule A (Form 1040) Line 2. The result is that some returns are incorrectly rejecting.SA-F1040-020--We have determined that business rules SA-F1040-019, SA-F1040-020 and SA-F1040-021 are setting incorrectly when there is low income on Schedule A (Form 1040) Line 2. The result is that some returns are incorrectly rejecting.SA-F1040-021--We have determined that business rules SA-F1040-019, SA-F1040-020 and SA-F1040-021 are setting incorrectly when there is low income on Schedule A (Form 1040) Line 2. The result is that some returns are incorrectly rejecting.Complete and attach separate General Dependencies to the parent form titled "Form 8912 Bond Not Reported on 1097 BTC Detail" to provide the information required for Part IV for each bond. Identify each separate general dependency with the issuer's bond name, the issuer's EIN, the bond issue date, etc., as requested for Part IV of the form. Complete and attach as many separate general dependencies as needed to claim the credit(s) for each bond held directly or through a nominee if you did not receive a Form 1097-BTC. If more than one of these general dependencies are submitted, enter the total of all Parts IV, lines 20 on the general dependencies, on Part I, line 2a, Form 8912.The current schema for Form 8912 incorrectly allows a choice for an entry on line 19 or line 20. Choice: TotalOtherNotRptF1097BTCAmt or NewCleanEnergyBondAmt (Choice occurs: Min=1) The choice should be removed and there should an entry on both lines. MBusiness rules SD-F1120-003, SD-F1120-004, SD-F1120-005 have been disabled. }Business rules SD-F1120S-001, SD-F1120S-002, SD-F1120S-003, SD-F1120S-004, SD-F1120S-005, SD-F1120S-006 have been disabled. 0Schema/TotalCreditReductionAmt and Business RuleUse the same decimal format for the amounts entered on Line 19 of Form 940 Schedule R (lines 19c, 19g, 19f, 19e, and/or 19d) and the corresponding line of the Form 940 to avoid these business rules from triggering(Business rule corrected and reactivated.*Business rules corrected and reactivated. 1Schema/ TotalCreditReductionAmt and Business Rule0Business rule will be corrected and reactivated.=This will be updated for Tax Year 2014 /Processing Year 2015.Form 1040 instructions for Line 44c say to write-in "962" as the enumeration, but the current schema has the enumeration as "Section962Election"0The enumeration will be corrected TY2014/PY2015.yThe 1041 Schedule D Schema posted for TY2013v2.0 version does not contain the new carryover total lines from Form 8949. Form 1041 Schedule K-1Form 1040/1040A/ 1040EZ/1041Form 1065B Schedule K-1YForm 1065 Schedule K-1 Dependency Net Rental Real Estate Income Loss Activity StatementQForm 1065 Schedule K-1 Dependency Other Net Rental Income Loss Activity StatementForm 1120S Schedule K-1/The business rule will be disabled for TY 2012.There is no specific schema enumeration to indicate "Pursuant to section 1.671-4(g), this is the Final Form 1041 for this grantor trust". (Form 1041 Instructions page 14 under Changing filing methods)0Schema/ eobType 'AddlMedicareTaxWitholdingAmt'For Tax Year 2013/ProcessingYear 2014, the eobType for Line 22, 'AddlMedicareTaxWitholdingAmt', USDecimalAmountType will be changed to USDecimalAmountNNType to ensure that a negative amount cannot be carried over to the 1040 or 1040SS(PR).pThere is no impact at this time since the issue will be resolved in a future schema prior to January production.Issue ResolvedKThis issue was resolved in the updated schemas that were posted on IRS.gov.3Use General Dependency Small to provide this information, 1) In the Description field (element name = "Desc") use "Section 1.671-4(g) Final Return" 2) In the element "AttachmentInformationSmllDesc" provide the statement: "Pursuant to section 1.671-4(g), this is the Final Form 1041 for this grantor trust)If the filer has no credit reduction amount to report, enter $0.00 in Column (e) of the Form 940 Schedule R and Line 11, of Form 940 to avoid business rule SR-F940-003 from invoking.Business Rule F1040-068-01 is erroneously rejecting returns. The problem appears to only impact taxpayer s with December 31, 1988 or January 1, 1989 date of birth.pTaxpayer s have the option of filing a paper return or wait for the fix to be implemented around March 23, 2014. Form 8839F8839-005--We have determined that Business Rule F8839-005 is setting incorrectly when there is a carry forward amount on Form 8839, Line 13 and the child is over the age of 18 and the disabled box 1(c) is not checked. As a result, some returns are rejecting incorrectly.If you are experiencing rejects from this Business Rule due to a carry forward issue, please wait until March 24, 2014 to resubmit your returns.)Forms 1041, 1120/F/S, 1120POL, and 990PF [Currently, the XML schema for Sch C (Form 1040) Lines 30a and 30b accepts negative numbers.EDo not allow negative numbers on SCH C (Form 1040) Lines 30a and 30b.GSchema for Sch C was corrected for Tax Year 2014/ Processing Year 2015.`Currently, the XML schema for Sch C (Form 1040) Lines 44a, 44b and 44c accepts negative numbers.KDo not allow negative numbers on SCH C (Form 1040) Lines 44a, 44b and 44c. KSchema for Sch C will be corrected for Tax Year 2015/ Processing Year 2016.SStylesheet issue for Sch C was corrected for Tax Year 2014/Processing Year 2015. The XML schema for Schedule E (Form 1040)Line 1bwas updated to add the enumerationvalue "OTHER"to the PropertyType field for Tax Year 2014/ Processing Year 2015.tThis business rule has been revised to operate properly for taxpayers that use both the Simplified Method and F8829.*Business rule was corrected on 05-18-2014.New Statement Section645ElectionTrustStatement was developed for the TY2014v2.0 schema package. Continue to use Workaround for TY2013 returns.QBusiness Rule was disabled July 1, 2014 and will be corrected in Tax Year 2015. The tax exempt income information was added to the Tax Year 2014v2.0 schema. Continue to use the workaround for Tax Year 2013. >MeF stylesheet for Schedule E (1040) was corrected 06/17/2014.lThe EIN element was added in the Tax Year 2014v2.0 schema. Continue to use the workaround for Tax Year 2013.bThe schema will be corrected in Tax Year 2015 (Processing Year 2016) to allow multiple Forms 4972. FW2-001 and F4972-007 were deleted in 2013v4.1. F5884B-004 and F4835-001 were never added to 1041 tax type. FW2G-002 is valid for 1041 and will remain in package.FThese rul< es were never included in the 1041 package for Tax Year 2013.K The enumeration to the 1041 schema will not be added until Tax Year 2015.New dependency Elect1141110gFlowThruEntStatement was added in 2014v2.0 schema package. Continue to use this workaround for Tax Year 2013. New dependency Elect1141110gFlowThruEntStatement was added in 2014v2.0 schema package. Continue to use this workaround for Tax Year 2013.BA schema change was made for Tax Year 2014/Processing Year 2015. New dependency Elect1141110gFlowThruEntStatement was added in 2014v2.0 schema package. Continue to use this workaround for Tax Year 2013.)The schema was updated for TY2014/PY2015.PThe schema was updated for TY2014/PY2015. Continue to use workaround for TY20139Schema was updated for tax year 2014v2.0 schema package. bSchedule K-1 (F1065) Schemas was updated for TY2014/PY2015. Continue to use workaround for TY2013.wThe update for the XML schema for Form 5471, Line 1b(1) to + is in TY2014v2.0 Schema PackageForm 4797 was updated for TY2014/PY2015, schema package 2014v2.0. The update changed the e-file type from USAmountType to USAmountNNType.Form 8582 was updated for TY2014/PY2015, schema package 2014v2.0. The update changed the e-file type from USAmountType to USAmountNNType. <Business Rule was deleted for all Tax Years on May 21, 2014.,Form 6251 Stylesheet changes were completed.bLine 8 is RESERVED on stylesheet, but is not displayed as RESERVED on v4.1 schema dated 12/6/12. c Line 8 is RESERVED on stylesheet, but is not displayed as RESERVED on v4.1 schema dated 12/6/12. bThe business rules were updated for TY 2014/PY2015. Continue to use temporary solution/workaround.+Stylesheet was updated for TY 2014/PY 2015.4Form 8835 Stylesheet changes were completed TY2014. 4Form 8862 Stylesheet changes were completed TY2014. {The schema was updated for package 94x Annual Forms for 2014v2.0 for TY2014/PY2015. Continue to use workaround for TY2013.*The business rule was revised for TY 2014.0The business rule was updated for TY2014/PY2015.FMeF stylesheet for Schedule 6 (Form 8849) was corrected for 2014v2.0.The Business Rule FW2-002 was updated for TY2014/PY2015 to include "Code J" which allows taxpayers with no income to file electronically.GThis Business Rule was updated for Tax Year 2014, Processing Year 2015.8The Business Rule FW2-002 was updated for TY2014/PY2015.Within the GeneralDependencySmall complete elements. Desc Section 1.1411-10(g) Election AttachmentInformationSMLLDesc Election Narrative: Enter the Name, EIN (if avail) of the CFC or QEF tNew revision Schedule E (1040) dated 7/31/13. Line 27 changed to read: Are you reporting any loss not allowed in a prior year due to the at-risk, excess farm loss, or basis limitations, a prior year unallowed loss from a passive activity (if that loss was not reported on Form 8582), or unreimbursed partnership expenses? This is the only change to the MeF stylesheet.Within the GeneralDependencySmall complete elements. Desc Section 1.1411-10(g) Election AttachmentInformationSMLLDesc Election Narrative: Enter the Name, EIN (if avail) of the CFC or QEFuPayments attached to Form 1041 MeF short period returns ending prior to 12/31/2013 are not being processed correctly.Within the SupplementalInformationStatement complete. ExplanationTxt Narrative: Provide the information that may be relevant for partners to compute their net investment income when such information is not identifiable on the Schedule K1. Within the GeneralDependencySmall complete element. AttachmentInformationSMLLDesc Narrative: Provide the information that may be relevant for partners to compute their net investment income when such information is not identifiable on the Schedule K1. Within the GeneralDependencySmall complete elements. Desc Section 1.1411-10(g) Election AttachmentInformationSMLLDesc Election Narrative: Enter the Name, EIN (if avail) of the CFC or QEF Within the ScheduleK11065BmiscItemStmt complete element. AdditionalInformationTxt Narrative: Provide the information that may be relevant for partners to compute their net investment income when such information is not identifiable on the Schedule K-1. ?Schema/Part I, Line 3c CorpPrimaryStockCUSIPNum ?Schema/Part I, Line 8 AdjToEliminateTransactionsAmt BSchema/ Part II, Line 29c InsSubgroupRecnclTotals Within the GeneralDependencySmall complete elements. Desc Section 1.1411-10(g) Election AttachmentInformationSMLLDesc Election Narrative: Enter the Name, EIN (if avail) of the CFC or QEFWithin the Dependency complete. ExplanationTxt Narrative: Provide the information that may be relevant for partners to compute their net investment income when such information is not identifiable on the Schedule K1. Business Rule F2210F-003 should have been deleted with the removal of Line 4f from the F2210F per previous Legislative Changes.Rule Verbiage: Form 2210-F, Line 4f 'AdoptionCreditAmt' must be zero if an amount is entered. The current XML schema for Form 4255 now includes the "QlfyThrputicDiscvProjectCrStmt" [Recapture Qualifying Therapeutic Discovery Project Credit Statement] that must be attached to Line 14 when Form 4255, Line 14 'TxForRcptrQlfyThrputicDiscvAmt' has a non-zero value. obrs using a Reference ID Number (URI) will need to include the MissingEINReason, if an EIN is not entered on Form 5471, Line 1b(1). F8814-006 has incorrect amounts. If Form 8814, Line 14 'ChildInterestAndDivTaxBasisAmt' is greater than 949, then Line 15 'ChildInterestAndDividendTaxAmt' must be equal to 95.Business Rule FW2-002 needs to have an alternative within its' "Code" selection to enable taxpayers with no income to file electronically.Business Rule FPYMT-087 is not invoking. The rule states, "'EstimatedPaymentDueDt' in the IRS ES Payment Record must not be more than one year after the received date." The return and payment(s) will be erroneously accepted into MeF, however EFTPS cannot process payments more than one year after the received date. NOTE: While this rule applies to 1040 family returns, 2350, and 4868, other business rules exist to only allow acceptable payment dates for those forms. No impact to these forms. Form 1120S@Business Rule F1120S-262-015Rule text references the wrong line for the Form 6478IThe Business rule will be corrected if the credit is extended for TY2016.As of August 07, 2015Refer to Form 6478, Line 4 Form 1120S, Schedule K, Line 13f must equal the sum of all Forms 6478, Line 4.^The workaround should be to either 1) Enter zeros on both F8959 Line 8 and 1040 Sch SE Section A, Line 4 or Section B, Line 6, or 2) No values instead of zeros if there are no values to report. The rule which checks parity between the forms will not set given that the "no value" statements indicated as either a "zero" or "blank" are the same. [The Business Rule F8959-011 states: Form 8959, Line 8 TotalSelfEmploymentIncomeAmt' must be equal to the sum of all Form 1040-SS (PR), Part V, Line 6 'CombinedSEAndChurchWagesAmt' that have values greater than zero. If the value for Form 1040-SS (PR), Part V, Line 6 is zero, and there is no value in F8959 Line 8, the rule will set erroneously. LThe workaround should be to either 1) Enter zero on both F8959 Line 8 and Form 1040-SS (PR), Part V, Line 6, or 2) No values instead of zeros if there are no values to report. The rule which checks parity between the forms will not set given that the "no value" statements indicated as either a "zero" or "blank" are the same. Form 8959 Stylesheet differs from the IRS.gov version for Form 8959. The Stylesheet for li< ne 18 reads: "Add lines 7, 13, and 17. Also include this amount on Form 1040, line 60, (see instructions, including relevant line numbers for Forms 1040NR, 1040-PR, and 1040-SS) and go to Part V." The IRS.gov version correctly reads: "Add lines 7, 13, and 17. Also include this amount on Form 1040, line 60, (Form 1040NR, 1040-PR, and 1040-SS filers, see instructions) and go to Part V."Form 8959 Stylesheet differs from the IRS.gov version for Form 8959. The Stylesheet for line 20 reads: "Enter the amount from Part I, line 1." The IRS.gov version correctly reads: "Enter the amount from line 1." MeF cannot process payments for Tax Year 2013 short period returns. Payments for short period returns can be accepted for Tax Year 2014 and subsequent years. Continue to use EFTPS for payments for Tax Year 2013 short period returns.Use the General Dependency Small. Use as the Description (element "Desc") "Section 645 Election Information". Include the following in the "AttachmentInformationSmllDesc" field: Name of electing Trust TIN of electing Trust Name and address of the trustee of the electing TrustThe alternative to attaching Schedules K-1 (1065 or 1120S) XML for Tax Year 2013 is to use the GeneralDependencyMedium to report the backup withholding information. For the Description, (element "Desc") use "Backup Withholding for Form 1041 Sch K-1", or "Backup Withholding for Form 1065 Sch K-1", or " Backup Withholding for Form 1120S Sch K-1". In the element "AttachmentInformationMedDesc" include this information from the Schedule K-1: flow-through entity name, address, EIN, and backup withholding amount. Due to resource constraints, the change to increase the maxoccurs of the 'SpclDeprecAllwncElectOutStmt' records from "5" to "unbounded" will not occur for Tax Year 2014, Processing Year 2015. This change will be requested again for Tax Year 2015, Processing Year 2016.  As of July 07, 2016MForm 1041 Schedule D stylesheets were correct for TY2014 and future versions.The TY2013 MeF stylesheet for Form 1041 Schedule D will not be updated. The TY2013 Schedule D stylesheet currently posted in the online version may still be used. nForm 1041 Schedule D, Part II Line 8a online version erroneously uses the phrase "short-term" transactions instead of "long-term" transactions. The online version of Form 1041 Schedule D, Part II, Line 8a states, "Total for all Short-Term transactions reported on Form 1099-B". Line 8a should state "Totals for all long-term transactions reported on Form 1099-B". w9 >LgC F J3N QSUBW{Zjld g+i1k,umrsL\u y|{}KFm ą +xq u0!nB9 3V < Py ^/XIr8˻chLQ .3v{0 V7 U6g?  t  4 @  aAX=%6 ( *k- 35Q8r<?0AjE L:R;VaoccB g2ɀ (tݑ/ K  dMbP?_*+%&?'?(?)?M Lexmark T654 (MS) C odXXLetter,DINU"DXASSMTJLexmark T654 (MS)InputBinAutoSelectRESDLLUniresDLLOrientationPORTRAITResolution1200IQDuplexNONEStaplingPrtSetOffsetPagesPrtSetOutputBinPrtSetCollateOFFColorModeMonoTonerDarknessPrtSetPictureGradePrinterSettingSmallFontEnhancerTRUEPrintAndHoldTRUEHasKeepPreviousPHJobsTRUEHasNewPrintQualityTRUEAdvancedBoookletAlgorithmTRUEHasNewPinTRUEPaperSizeLETTERMediaTypePrtSetDitherLOQUALITYTrueTypeFormatOUTLINEKMXL"dXX??&U} D}  D} I)F} ,F} .F} $} mC Form Typett &*hhGhz@     T@  @   J tJ K Bu Bv E E E H B  M O O O~ ]`b@] M M O O O~ ]`b@] M M   O~ ]`^@] M~ M O O O~ ]U@] M} M  O O O~ ]U@] M M : O Ox ]V@]o@ M M9 OJ O! 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(O/ (O0~ (]L@(] )M$ )M1 )O2 )3 )Oq~ )]L@)] *M$ *M *O *O *O~ *]o@*] +M$ +MI +s +O +r+]O@]o@ ,M$ ,MI ,Or ,O ,Os,]O@]o@ -M$ -M -OT -Z -Ot~ -]O@-] .M$ .M .O: .O .Ox.]V@]n@ /M$ /Mf /O /g //]@Z@]`o@ 0MM 0M" 0: 0O 0Ou0]V@]g@ 1MM 1M 1O 1O 1Ow1]`^@]@m@ 2M# 2M 2: 2O 2Ov2]V@]n@ 3M 3M 3O 3O 3O3]G@]v@ 4M 4M 4O 4O 4O4]G@] v@ 5M 5M 5O 5O 5O5]G@] v@ 6M 6M 6O 6O 6O6]G@] v@ 7M 7M 7O: 7O 7Ov7]V@]n@ 8M 8Mv 8 8O 8O|8]R@]n@ 9MP 9M 9O 9O 9O9]G@] v@ :MQ :M :O :O :O:]G@] v@ ;M$ ;M ;O: ;O ;Ov;]V@]n@ <MO <M% <: <O <Ov<]V@]n@ =M =M =O  =O =O=]G@] v@ >M >M  >O  >O >O>]G@] v@ ?M  ?M  ?O ?O ?O?]G@] v@Dl^\\^^^\\^^^\\^\\\\\\\\\\\\\\\\\@@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]@^@_ @M  @M @O @O @O@]G@] v@ AM  AM A AO AOA]G@] v@ BM  BM BO BO BOB]G@] v@ CM CM COK CO COC]G@] v@ DM DML DOM DO DOD]G@] v@ EM EMN EOO EO EOE]G@] v@ FM FM FOP FO FOF]G@] v@ GM GMQ GO GO GOG]G@] v@ HM HM HO HO HOH]G@] v@ IM IM IO IO IOI]G@] v@ JM JM JO JO JOJ]G@] v@ KM KM KO KO KOK]G@] v@ LM LM LO LO LOL]G@] v@ MM MM MO MO MOM]G@] v@ NM NM NO NO NO~ N]S@N] OM OM O OO OO~ O]S@O] PM PM PO PO PO~ P]S@P] QM QM QO Q QO~ Q]@i@Q] RM RM RO RO ROR]G@] v@ SM SM SO SO SO~ S]S@S] TM TM TO TO TOT]G@] v@ UM UM UO UO UOU]G@] v@ VM VM VO VO VOV]G@] v@ WM WM WO  WO WOW]G@] v@ XM XM XO XO XOX]G@] v@ YM  YM  YO  YO YOY]G@] v@ ZM  ZM ZO  ZO ZOZ]G@] v@ [M  [M [O [O [O[]G@] v@ \M \M \O \O \O\]G@] v@ ]M ]M ]O ]O ]O]]G@] v@ ^M ^M ^O; ^O ^O^]G@] v@ _M _M< _O= _O _O_]G@] v@D l\\\\\\\\\\\\\\^^^^\^\\\\\\\\\\\`abcdefghijklmnopqrstuvwxyz{|}~@ `M> `M? `O@ `O `O`]G@] v@ a a a a a~ a@ a@ bM+ bM b: bO bOvb]V@]o@ cMR cM- c: cO cOvc]V@]o@ dMA dMB dOC dO dOd]G@] v@ eM: eMm e| eO< eO;~ e]Z@e] fM: fMl fO fO< fO;~ f]Z@f] gMD gM gOE gOF gOzg]G@]W@ hMD hM hG hOH hOzh]G@]W@ iMD iMk iOJ iO iOi]G@]W@ jMK jMj jOL jO jOj]G@]W@ kMK kM kOO kO kOyk]G@]W@ lMK lMv lOO lO lOyl]L@]W@ mMP mMQ mO mO mO{m]@L@]j@ nMP nM nO nO nO{n]@L@]j@ oM oM oO oO oOo]G@] v@ pM pM pO pO pOp]G@] v@ qM qMi qO qO qOq]W@]f@ rM rM r rO rOr]G@] v@ sM sM s sO sOs]G@] v@ tM tMv t tO tOt]K@]j@ uM uM uO uO uO~u]W@]o@ vM5 vMi v6 vO' vO7~ v]q@v] wM wMv wO wO wO}w]K@]n@ xM xM xO xO xOx]G@] v@ yM yM. yO yO yOy]G@] v@ zM zM zO zO zOz]V@]`a@ {M {M {O {O {O~ {]W@{] |M |Md |O |O |O~ |]X@|] }M }Mf }Oe }O }O~ }]X@}] ~M ~M ~O ~O ~O~]W@]n@ M Mv O O O~ ]R@]Dl\b\\\^^\\\\\\\\\\\\\\\^\\\\^^^\@@D@i@4@T@@@^@?@j@I@@@@@@q @z@X@p@ @ i@ M Mv O O O~ ]R@] M M O O O~ ]e@] M+ M, O- O O]N@]s@ M Mc O  O! 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OH~ ]V@] M8 M9 O O O1~ ] S@] M M  O O]G@] q@ M M O O O]@h@]@@ M M O O8 O9]Z@]@ M M O O O]G@]o@ M M O O O]G@] q@ M M  O O~ ]S@] M M  O O~ ]K@] M Mv O? > OI~ ]V@] M MB O F O~ ]p@ ]@ Mh M Om Oj Op~ ]`Z@] M M z  O] U@]j@ Mk Mi On Oj Op~ ]`Z@] M M w O O~ ] V@] M M V OW O~ ]O@] M MU S O O~ ]@X@] M M OR O O~ ]@X@] M M O O O~ ]@X@] M M O O O~ ]@X@] M M O= O O~ ]@X@] M M > O O~ ]@X@] M M  O O~ ]@X@] M M  O O~ ]@X@] M M  O O~ ]M@] M MI   O~ ]@`@] M MI   O~ ]@`@] Ml Mi Oo Oj Oq~ ]`Z@]D6l^^\^^^\\\\\^^^b^\^^^^^^^^^^^^^^j@z@@@T@@| @@`@ M2 M O0 O O1~ ]P@] M M/ O O O~ ]X@] M MG O7 O[ O]W@]m@ M( M[ O& O' O~ ]Z@] M M O O O~ ]@L@] M M O O[ O~ ]@L@] M M] OZ O O] ]@]`_@ M M\ O O O]X@]`_@ Ma MZ O OR OS~ ][@] M MI O O O~ ]U@] M M O O O~ ]U@] M M O O O~ ]G@]                    Dl^^\^^^\\^^^^ (  R  C ]F! d ZR  C ]F! d ZR  C ]F! d ZR  C ]F! d ZR  C ]F! d ZR  C ]F! d ZR  C ]F! d >@FA 7ggD g2ɀ ,rz  dMbP?_*+%&?'?(?)?MLexmark T644 PS30 oFX+L@''''j-XX<-XX<-XX<-(None)(None)(None)(None)H| <+"FX??&U} I} $} $)} I&} !}  }   Form Type,hhhe@        JI tJI KI Xu Xv Y Y Z [ \ _ ^ Q; PN is]@Y@]@\@ _ ^ Q< PN is]@Y@]@\@ _ ^ Q= PN is]@Y@]@\@ r r y| r sT x5~ h@\@ _t _% V& V' UvLp@c`B@ _t _( V& V' v Lp@c`B@ MU MI OV OW NU ]`K@]@\@ _$ ^ Q R Q{ ]L@]L@ _4 ` TL T Q^ ]G@]I@ r4 |] w^ }_ w` ~@\@~@\@ MM M O O {x]@N@]Q@ _^ Q R Q]G@]G@ _ ^ Q Q ]G@]G@ _) _I Q* _A wpV@xZ@ i+ i j, kS kEqV@lZ@ i. iI k/ uB iFqV@lZ@ _K _ UI U y~ fp@ L _ _ WT UV ^zfp@]G@ a5 _h Q Q! 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The application is responsible for updating this value after each revision. metaAttributes"/>Oh+'0HP` ZHMKBDepartment of TreasuryMicrosoft Excel@@g@>d՜.+,0 PX|  Department of the Treasury  02102016Resolved issuesSheet3  Worksheets FMicrosoft Excel 2003 WorksheetBiff8Excel.Sheet.89q