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Warning Text`Sheet1Sheet2Sheet3  ;O  ;" dIf the taxpayer now needs to report three amounts for each entity removed or included on Part 1 Lines 5, 6 & 7 attachment: net income (loss), total assets, and total liabilities, then use the following workaround until the attachments for these lines are revised for TY 2008. Attach the amounts of each entity removed or included, net income (loss), total assets and total liabilities, with Name and EIN as a PDF. Name the PDF file "M-3Line5-6-7EntityScheduleAssetsAndTotalLiabilities.PDF" and Describe it as "M-3 Line 5-6-7 Entity Schedule Assets and Total Liabilities" IRS will allow all elections and/or disclosure statements with  columnar data to be attached in PDF format. :Schema corrections will be issued in future schema version!Form 1120-F, Schedule S, line 10 Form 5713BForm 5713, Part II Line 13a (1) a AgreeToRefrainDoingBusWithCtryThe Form 5713 schema erroneously shows Line 13a as required.Line 13a is not required if the answers to Lines 11 and 12 are both "No.". >Form 5713, Part II Line 13a (1) b ReqToRefrainDoingBusWithPrsn@Form 5713, Part II Line 13a (1) b AgreeToRefrainDoingBusWithPrsn@Form 5713, Part II Line 13a (1) c RequestToRefrainDoingBusWithCo>Form 5713, Part II Line 13a (1) c AgreeToRefrainDoingBusWithCo<Form 5713, Part II Line 13a (1) d RequestToRefrainEmplgIndiv>Form 5713, Part II Line 13a (1) d AgreeToRefrainEmployingIndiv<Form 5713, Part II Line 13a (2) RequestToRefrainShippingProd:Form 5713, Part II Line 13a (2) AgreeToRefrainShippingProdTForm 926 instructions for Part II, line 5 state Do not abbreviate the country name. 0R For use with TY2008 Forms 4562: If you are depreciating other property in the same classification as the property for which an election was made and using a different method, leave the Method element (line 19 column (f)) blank. Use the General Dependency to enter the term "Various" and provide an explanation of why you are using "Various". Use "Form 4562 Line 19f workaround" as the Description of the General Dependency. #~TY2008 Known Issues and Solutions~m2008 Instructions for Schedule S require a schedule to be attached to Line 10 for all other classes of stock.&Form 1120-F, Schedule V, Lines 3 and 4z2008 Instructions for Schedule V lines 3 and 4 require a schedule to be attached if the answer to question 3 or 4 is yes.%Form 1120-F, Schedule V, Line 6 and 8OwnerCorporationEIN from line 6 (version 2.3 element is RegisteredOwnerEIN) OperatorCorporationEIN from line 8 (version 2.3 element is OperatorEIN)Instructions recently issued for Schedule V (Form 1120-F) allow for a social security number (SSN) to be entered on lines 6 and 8 instead of an EIN. Currently the schema does not allow for an SSN or MissingSSN reason.'The ability to enter an SSN will not be available until TY 2009. Continue to use the work-around for TY 2008. Element names for lines 5, 6, 7 and 8 have changed in TY2008v2.3 to more closely match the final version of Schedule V. Form T (Timber)7Corrections will be included in a future schema version Form 926 4Form 926, line 5 - Address TransfereeCountryOfIncorpxFor electronic filed returns please use the CountyType as indicated in the schema instead of the complete country name.Clarification of instructions Form 3800=The rules for F3800 have been deleted for F1120S TY 2008v2.3.Business Rules for the form 3800, specifically, F3800-095, 096 and 097 were added to the F1120S. These rules do not apply to this form family. Form 1120Form 1120, Line 10URev. Proc. 2009-37 provides that a taxpayer make a Section 108(i) election to defercancellation of debt (COD) income in connection with an applicable debt instrument reacquired after 2008 and before 2011 and include the deferred income over a 5-year period by attaching a statement to the taxpayer s timely filed (including extensions) original federal income tax return for the taxable year in which the reacquisition of the applicable debt instrument occurs. Although the form instructions instruct an electing taxpayer to attach the election to its return, a dependency has not been created. For fiscal tax years beginning in 2008 and ending in 2009, use a GeneralDependency to provide the statement. Describe it as  Section 108(i) Election. Because this election is only valid for transactions occuring in 2009 and 2010, a dependency will not be created for this election. This workaround will continue to be used in 2009 and 2010. Form 1120-F, Section II, Line 10Form 1120-L, Line 7 Form 1120-L Form 1120-PCForm 1120-PC, Line 13 Form 1120S3Form 4136 (TY2008 Calendar and Fiscal Year obrs)wThe schema for lines 2b(a), 8d(a) and 8e(a) does not include all of the available codes that the instrudtions allows. If the taxpayer needs to use codes 2 or 9 for Line 2b(a), leave field 2b(a), blank in the 4136 xml schema. Complete the rest of line 2b as necessary. Provide the values that should have been entered in lines 2b(a), with an explanation using the General Dependency schema and use "Form 4136 Lines 2b(a)" as the description. For lines 8d(a) and 8e(a), if code 16 needs to be used, follow the same instructions as above: Leave 8d(a) and 8e(a) blank in the 4136 xml schemas. Complete the rest of lines 8d and 8e as necessary. Provide the value that should have been entered in lines 8d(a) and 8e(a), with an explanation using the General Dependency schema and use: "Form 4136 Lines 8d(a) and 8e(a)" as the description. The schema for lines 5e (c ), 12h(c ), 12i(c ) have the wrong efileType. The form does not have a place to enter the fuel type. Leave Lines, 5e(c) 12h(c) and 12i(c) blank in the F4136 xml schema or the schema will reject. Include the AmountOf Credit on Lines, 5e(c), 12h(d) and 12i(d) and the applicable CreditReferenceNumber in your schema submission. Also, provide the values that should have been entered on Lines 5e(c), 12h(c) and 12i(c) with an explanation using the General Dependency schema and use "Form 4136 Lines 5e(c) 12h(c) and 12i(c)" as the description.6Corrections are included in schema version TY2008v2.3. Form 4684Due to late legislation changes,MeFdid not initially allow Form 4684 to be submitted using the XML schema for TY2008. The Form 4684 schema was added to version 2008v2.2 schemas which went into production on March 2, 2009. F4684 should be provided in XML after March 2, 2009.jThe schema was corrected for TY 2008 in schema version 2008v2.2. The Form 4684 is now available in XML. Recent Revenue Procedure 2009-20 provides guidance to taxpayers to mark "Revenue Procedure 2009-20" at the top of the Form 46< 84. The taxpayer also has to sign and attach a statement as defined in Appendix A. This requires signatures from the individual, corporation, or partnership. UForm 5471, Page 1, Line A Form 5471, Page 1, Line D(3) Form 5471, Page 1, Line 2a `Line A: Currently the Form 5471 schema does not allow for the entry of a SSN on Page 1, Line A of the form. Line D(3): Currently the Form 5471 schema does not allow for entry of a SSN on Page 1, Line D(3) of the form. Line 2a: Currently the Form 5471 schema does not allow for entry of the agent s name or a SSN on Page 1, Line 2a of the form. Line A: If the taxpayer does not have an EIN and needs to enter an SSN, taxpayers should use the PersonFilingThisReturn element for Line A and leave the EIN element blank. Enter the person s name. Then on the same line, enter the letters  SSN and the Social Security Number. Line D(3): If the taxpayer does not have an EIN and needs to enter an SSN, taxpayers should use the PersonInformationIsFiledFor element for Line D(3) and leave the EIN element blank. Enter the person s name. Then on the same line, enter the letters  SSN and the Social Security Number. Line 2a: If the taxpayer does not have an EIN and needs to enter an SSN, taxpayers should use the BranchOfficeInTheUS element for Line 2a and leave the EIN element blank. Enter the agent s name. Then on the same line, enter the letters  SSN and the Social Security Number. Examples: John Doe SSN 999999999 enter as John Doe SSN 999999999 Constance Amelia Greenfinch SSN 999999999 enter as C A Greenfinch SSN 999999999 Form 5884QLate Legislation. Form 5884 Schema not updated for beginning of the filing seasonDue to late legislation changes,MeFdid not initially allow Form 5884 to be submitted using the XML schema for TY2008. The Form 5884 schema was added to version 2008v2.2 schemas which went into production on March 2, 2009. F5884 should be provided in XML after March 2, 2009.6F5884 schema was updated in schema version TY2008v2.2.2Form 5884-A (New TY 2008 Form)SLate Legislation. Form 5884-A Schema not updated for beginning of the filing seasonTaxpayers who need to file F5884-Awith a TY2008 return should submit it as a PDF file. Namethe file"Form 5884-A.pdf" and describe it as "Form 5884-A PDF" and attach it to the electronic return. The IRS will notify software developerswhen the XML schema has beendeveloped and may be used for e-filed business returns. XML schemas for Form 5884-A will be published as soon as possible.IIf any of these lines exceed 100% do not enter an amount on the applicable lines in the schema. You may attach Schedule I in PDF to show the correct figures or use a general dependency to show the correct figures for the lines that exceed 100%. Name the PDF file "Form1120-FSchI.pdf" and describe it as "Form 1120-F Sch I.pdf".7The schema for Form 8926 has been published for TY2009.The XML schema for Form 8926 was developed and published for TY2009. However, taxpayers who need to submit Form 8926 with their TY 2008 business returns should submit as PDF files.dF5884-A schema is included in 2008v2.3. Form 5884-A should be submitted in XML after June 29, 2009. Form 8586LLate Legislation Form 8586 Schema not updated for beginning of filing seasonDue to late legislation changes,MeFdid not initially allow Form 8586 to be submitted using the XML schema for TY2008. The Form 8586 schema was added to version 2008v2.2 schemas which went into production on March 2, 2009. Form 8586 should be provided in XML after March 2, 2009.?F8586 schema updates are included in schema version TY2008v2.2!Form 8586, Page 1, Part II Line 9Currently the Form 8586 schema for Part II, Line 9 requires the building number element DecrInQlfyBasisOfBldgsAF2007 whether the element DecrQlfyBasisOfBuildingsAF2007 is True or False.The February 2009 revision of Form 8834, Qualified Electric Vehicle Credit, may be filed with calendar year 2008 tax returns and for filers who have a carryover of a qualified electric vehicle credit disallowed due to passive activity limitations. The IRS issued a July 2009 revision of Form 8834 with a new title, Qualified Electric and Plug-in Electric Vehicle Credit. The July 2009 revision incorporates the qualified plug-in electric vehicle credit enacted as part of the American Recovery and Reinvestment Act of 2009. Fiscal year filers whose 2008 fiscal year ends after February 17, 2009, and who qualify for the plug-in electric vehicle credit must file the July 2009 revision of Form 8834 in PDF. If the taxpayer is a calendar year filer or a filer who has a carryover of a qualified electric vehicle credit disallowed due to passive activity limitations, they may file the February 2009 revision of Form 8834 in XML. All other filers may file either the February or July revision in PDF after July 2009. Business Rule F1120-324 requires that Form 8834 be in XML. This rule was disabled in the TY2008v2.3 schema package. This workaround applies only to TY 2008 tax returns. The most current 2008 schema packages contain the February 2009 revision of Form 8834. This workaround applies only to TY 2008 tax returns. 0If the taxpayer has no buildings to enter for Line 9, then the taxpayer checks the  No box (element DecrQlfyBasisOfBuildingsAF2007 is False) and the return should contain an empty tag for this element (DecrInQlfyBasisOfBldgsAF2007) Example: <DecrInQlfyBasisOfBldgsAF2007></DecrInQlfyBasisOfBldgsAF2007> -Schema will be corrected in a future version. Form 8834 Form Revision Form 8846MLate Legislation Form 8846 Schema not updated for beginning of filing season.Form 1120 Amended Return*Form 1120 Amended Return - 1120 Form LevelLMSB Directive on Examination Action with Respect to Certain Gain Recognition Agreements provides guidance to taxpayers to mark "obd Pursuant to Directive of Examination Action with respect to Certain Gain Recognition Agreement" at the top of the amended return.8Taxpayers who electronically file may fulfill the requirement to mark "Filed pursuant to Directive of Examination Action with respect to Certain Gain Recognition Agreement at the top of the amended return by attaching a General Dependency < and entering "GRA Directive in the Description field of the 1120 return with the amended return checkbox checked. In addition, taxpayers must enter "Filed pursuant to Directive of Examination Action with respect to Certain Gain Recognition Agreement in the explanation (attachment information) field of the General Dependency.fAs the duration of this directive has not yet been determined, no schema changes will be at this time.Due to late legislation changes,MeFdid not initially allow Form 8846 to be submitted using the XML schema for TY2008. The Form 8846 schema was added to version 2008v2.2 schemas which went into production on March 2, 2009. Form 8846 should be provided in XML after March 2, 2009.3F8846 schema updates are included in TY2008v2.2. Form 8865Revenue Procedure 2006-45 provides guidance to taxpayers to provide a statement for a change in accounting period periods and/or in the methods of accounting when applicable for each F8865. The current F8865 schema does not permit this statement. Form 1120-F, Schedule H;Schema element - GrossIncomeRatio from Schedule H, line 21cIn certain conditions, the Instructions provides guidance for the taxpayer to enter "Various" in Line 19, Column (f). The schema does not allow the taxpayer to enter "Various" in thisfield.IForm 4562, element Method, Line 19 column f Form 4562 !Revision As of September 03, 20107Schema corrections will be issued in a future version. Form 1120-F, Schedule I0Schema elements for lines 6c, 6e, 14a, 17a & 18cThe element for these lines are RatioType, however you may need the element LargeRatioType so that you can enter a percentage higher than 100%. If you have other classes of stock to be reported on line 10 of Schedule S, please use a PDF file and name it "SchSOtherClassOfStockMeetingRegularlyTradedTestStatement.PDF" and describe it as "Sch S Other Class of Stock Meeting Regularly Traded Test Statement". Please include the required information using the format for lines 10a and 10b as required in the Schedule S instructions.The element for this line is RatioType, however you may need the element LargeRatioType so that you can enter a percentage higher than 100%. This element also does not allow a negative percentage.5If the amount for line 21c exceeds 100% do not enter an amount in this field, leave line 21c blank. As long as lines 21a and 21b are completed this will be acceptable. If the amount for line 21c should be a negative percentage, you may leave line 21c blank as long as entries are made for lines 21a and 21b.If you answer yes to question 3 on Schedule V, please use a PDF file and name it "SchVVesselOrAircraftCharteredInStatement.PDF" and describe it as "Sch V Vessel Or Aircraft Chartered In Statement". Provide the requested information from the instructions. If you answer yes to question 4 on Schedule V, please use a PDF file and name it "SchVVesselOrAircraftCharteredOutStatement.PDF" and describe it as "Sch V Vessel Or Aircraft Chartered Out Statement". Provide the requested information from the instructions. Line 6: If the owner does not have an EIN and needs to enter an SSN , enter the SSN on the line 5 element OwnerCorporationName (TY 2008 version 2.3 element -RegisteredOwnerName), and leave the EIN element blank. Enter the owner s name, then on the same line, enter the letters  SSN and the Social Security Number. Line 8: If the operator does not have an EIN and needs to enter an SSN, enter the SSN on the line 7 element OperatorCorporationName (TY 2008 version 2.3 element - OperatorName), and leave the EIN element blank. Enter the operator's name, then on the same line, enter the letters  SSN and the Social Security Number. :The schema was updated for TY2009. TY2008 was not updated.52ElectSec48InvstmntCrInLieuOfSec45ProdCr.pdf" and describe it as "F3468 Sttement Notice 2009-52 to Elect Section 48 Investment Credit In Lieu Of Section 45 Production Credit"Notice 2009-52 describes the procedures taxpayers must take to elect the tax code Section 48 investment credit in lieu of the Section 45 production credit with regard to certain renewable energy facilities. The statement must be signed by the taxpayer or the individual the taxpayer authorizes and attached to the Form 3468. Name the PDF file "F3468StmtNotice2009-52ElectSec48InvstmntCrInLieuOfSec45ProdCr.pdf" and describe it as "F3468 Sttement Notice 2009-52 to Elect Section 48 Investment Credit In Lieu Of Section 45 Production Credit"Taxpayers who electronically file F8865 with a TY2008 return with a change in accounting period and/or in the methods of accounting may fulfill the requirement described in Rev Proc 2006-45 by using a GeneralDependency.xsd schemawith Form 8865 Filed Under Rev Proc 2006-45 in the Description field. If the taxpayer is filing more than one F8865 with a change in accounting period and/or in the methods of accounting, they may fulfill the requirement described in Rev Proc 2006-45 by using one GeneralDependency.xsd schema with  Form 8865 Filed Under Rev Proc 2006-45 in the Description field and in the AttachmentInformation element of the General Dependency, list all the applicable entity names. Or they may attach a GeneralDepe< ndency for each F8865, and use a unique identifier for each entity  Form 8865 CFP ABC Partnership Filed Under Rev Proc 2006-45 ,  Form 8865 CFP XYZ Partnership Filed Under Rev Proc 2006-45 , etc. 6Schema corrections will be issued in a future version &Form 8865 - Revised since last postingIForm 8865, Schedule B, Line 4 Dependency: ItemizedOrdinaryIncomeLossStmtThis Dependency allows for entry of an IdentifyingNumber. Current schema shows allowance of only an EINType. The Dependency schema should include MissingEINReason which allows for "APPLD FOR" and "FOREIGNUS".AIf taxpayer does not have an EIN, they should omit the EIN field. Form 8886BForm 8886, Line 7b, Dependency "Expected Tax Benefits Explanation"8MeF created a Dependency "Expected Tax Benefits Explanation" to allow for a continuation of Form 8886, Line 7b, based on Specific Instructions for Form 8886 - "How to complete Form 8886" on page 5. However, this dependency was not identified as a continuation XML schema. To avoid future confusion and ensure a clear correlation between Form 8886 and this dependency, MeF will rename the dependency to "Continuation of Form 8886 Expected Tax Benefits Explanation. Currently, the Form 8886 XML schema allows for up to 1,000 characters for Line 7b. The dependency XML schema allows for another 1,000,000 characters. MeF will request programming changes for this dependency but please note that due to budget constraints and higher priority requirements, these changes may not be delivered until later in 2010 or beyond. The current irs.gov e-file instructions for using this attachment provide "At the end of the explanation enter "continuation on Expected Tax Benefits". Note that this statement reduces the space available for the explanation on Form 8886, Line 7b, to approx. 950 characters. However, the additional 1,000,000 characters in the dependency can be used to continue with your explanation. Form 8900MLate Legislation Form 8900 Schema not updated for beginning of filing season.Due to late legislation changes,MeFdid not initially allow Form 8900 to be submitted using the XML schema for TY2008. The Form 8900 schema was added to version 2008v2.2 schemas which went into production on March 2, 2009. Form 8900 should be provided in XML after March 2, 2009.CForm 8900 schema updates are included in schema version TY2008v2.2. Form 8907PLate Legislation Form 8907 stylesheet not updated for beginning of filing season Form 3468MLate Legislation. Form 3468 Schema not updated for beginning of filing seasonPlease use a PDF file for this statement and name it "1.355-5(a)Stmt.PDF" and describe it as "1.355-5 Stmt.PDF" and include the necessary information as outlined in Reg 1.355-5. HDue to late legislation changes,MeFdid not initially allow Form 3468 to be submitted using the XML schema for TY2008. The Form 3468 schema will be added to version 2008v2.3. Schemas which will be in production starting June 29, 2009. Until June 29, 2009, TY2008electronic returns that contain F3468in XML format will be rejected.Taxpayers who need to file F3468with a TY2008 return should submit it in PDF. Namethe file"Form 3468.pdf" and describe it as "Form 3468PDF" and attach it to the electronic return. After June 29, 2009, the Form 3468 should be provided in XML.Form 3468 schema is included in 2008v2.3. Form 3468 should be submitted in XML after June 29, 2009. Please see Form 3468 workarounds below. Form 3468, Line 11n, Part IIIXLine 11n Calculated Basis of Wind Energy Property Installed was omitted from the schema.Line 11n Calculated Basis of Wind Energy Property Installed was omitted from the schema. Please use the following workaround. Use the General Dependency to bring in this data. Enter "F3468 Line 11n Calculated Basis of Wind" in the Description field. In the General Dependency, enter the "Line 11n Calculated Basis Of Wind Energy Installed" and the 11n amount. Include the 11n, Calculated Basis of Wind Energy, amount in the total on Line 11q. Form 3468, Line 10f, Part IIIMissing DependencyTLine 10f. Please use the following workaround. For the missing dependency for line 10f, please submit a General Dependency and use "F3468 Line 10f Pre-1936 Buildings Midwestern Disaster" as the description. For Line 10e use the existing dependency referenced in the F3468 xml schema. We will develop separate dependencies in the future.Form 3468, Line 10g, Part IIIRLine 10g. Please use the following workaround. For the missing dependency for line 10g, please submit General Dependency and use "F3468 Line 10g Other Pre-1936 Buildings" as the description. For Line 10e use the existing dependency referenced in the F3468 xml schema. We will develop separate dependencies for a future schema version.Form 3468, Line 10i, Part IIIcLine 10i. Please use the following workaround. For the missing dependency for line 10i, please submit General Dependency and use "F3468 Line 10i CertHistoricStructuresMidwesternDisaster" as the description. For Line 10h use the existing dependency referenced in the F3468 xml schema. We will develop separate dependencies for a future schema version. Form 3468, Line 10j, Part IIIXLine 10j. Please use the following workaround. For the missing dependency for line 10j, please submit General Dependency and use "F3468 Line 10j OtherCertHistoricStructuresSch" as the description. For Line 10h use the existing dependency referenced in the F3468 xml schema. We will develop separate dependencies for a future schema version.Form 3468, Line 5m Part IILLine 5m Megawatts or Horsepower should beRatioType rather than AmountType..Line 5m Megawatts or Horsepower should be RatioType rather than AmountType. Please use the following workaround. Use the General Dependency to bring in this data. Enter "F3468 Line 5m Megawatts or Horsepower" in the Description field. In the General Dependency, enter the "Line 5m Megawatts or Horsepower" and the Ratio that should have been entered on the form. Use the Line 5m ratio to calculate the value to be entered on Line 5n. The schema will be corrected in a future version.Form 3468, Line 11j Part IIIMLine 11j Megawatts or Horsepower should beRatioType rather than AmountType..qTaxpayers who electronically file F4684 with a TY2008 tax return claiming a loss as described in Rev Proc 2009-20 may fulfill the requirement to mark "Revenue Procedure 2009-20" at the top of the form 4684 by attaching a General Dependency and entering "Revenue Procedure 2009-20 on F4684" in the Description field. Taxpayers may submit the required statement as defined in Appendix A of the Rev Proc, including the signature(s), as a PDF file. Namethe PDF file"RevProc2009-20.pdf" and enter "Rev Proc 2009-20.pdf" in the Description field of the BinaryAttachment.xsd file. Attach the PDF file to the electronic return. A correction has been submitted to correct the schema and include the missing codes that are listed in the Instructions for form 4136. A correction has been submitted for a furture schema. Coninute to use this workaround for TY2008 schemasLine 11j Megawatts or Horsepower should be RatioType rather than AmountType. Please use the following workaround. Use the General Dependency to bring in this data. Enter "F3468 Line 11j Megawatts or Horsepower" in the Description field. In the General Dependency, enter the "Line 11j Megawatts or Horsepower" and the Ratio that should have been entered on the form. Use the Line 11j ratio to calculate the value to be entered on Line 11k. Corrections will be made in future schema version.Form 3468, Line 6b, Part IICLine 6b Element Name does not accurately represent the line item. Please use the current element name line "EnvlnAdvSubbituminousCoalGenBasis " for TY2008, Line 6b. The schema will be corrected in a future version to read "Advance Coal Base Technology". Please use the current element name li< ne "CalcEnvlnAdvSubCoalBasedGen " for TY2008, Line 6b. The schema will be corrected for TY2009 to read "Calc Advance Coal Base Tech." Form 3468, Line 6c, Part IICLine 6c Element Name does not accurately represent the line item. Please use the current element name line "QlfyEnvlnAdvLigniteCoalBasedGen" for TY2008, Line 6c. The schema will be corrected for TY2009 to read "Qlfy Adv Coal Base Tech".Please use the current element name line "CalcEnvlnAdvLigniteCoalBasedGen" for TY2008, Line 6c. The schema will be corrected for TY2009 to read "Calc Adv Coal Base Tech Gen".Form 3468, Line 11o, Part IIICLine11o Element Name does not accurately represent the line item. Please use the current element name line "BasisOfWindEnergy" for TY2008, Line 11o. The schema will be corrected for TY2009 to read "Basis Of Geothermal Heat Pump".Please use the current element name line "CalcBasisOfWindEnergyProp" for TY2008, Line 11o. The schema will be corrected for TY2009 to read "Calc Basis Of Geothermal Heat Pump."ENotice 2009-52 describes the procedures taxpayers must take to elect the tax code Section 48 investment credit in lieu of the Section 45 production credit with regard to certain renewable energy facilities. The statement must be signed by the taxpayer or the individual the taxpayer authorizes and attached to the Form 3468.:Attach this statement to Form 3468 as a binary file (PDF).}Due to late legislation changes, MeF is not using the changed text on Form 8907 stylesheet for TY2008. The IRS will notify software developers of the following stylesheet issues: Future stylesheet change text for line 13. Replace text  Form 3800, line 1p to  Form 3800, line 1o Future stylesheet change text for line 15. Replace text  Form 3800, line 1p to  Form 3800, line 1o NStylesheet and schema corrections will be included in a future schema version. Form 8911Recent changes to Form 8911 lines 9 and 17 did not allow us to update the stylesheet. These changes only impact the stylesheet and not the schema. Line 9 of F8911 references F3800 1t and line 17 references 6251 line 33.Continue to enter the amounts on F8911 lines 9 and 17 and report amounts on F3800 line 1s and 6251 line 34 respectively. The amounts entered on lines 9 and 17 will be reported correctly in the schema for F8911.2Stylesheet corrections will be made in the future. Form 89262Form 8926 xml schema is not available for TY2008. Form 5471 - Form 8932 (TY 2008 New Form)\Late Legislation Form 8932 Schema was not created in time for the beginning of filing season~Taxpayers who need to file F8932with a TY2008 return should submit it as a PDF file. Namethe file"Form 8932.pdf" and describe it as "Form 8932 PDF" and attach it to the electronic return. The IRS will notify software developerswhen the XML schema has beendeveloped and may be used for e-filed business returns. XML schemas for Form 8932 will be published as soon as possible.dForm 8932 schema is included in 2008v2.3. Form 8932 should be submitted in XML after June 29, 2009.Form 8933 (TY 2008 New Form)\Late Legislation Form 8933 Schema was not created in time for the beginning of filing seasonDue to late legislation changes, MeF is not allowing Form 8933 to be submitted using the XML schema for TY2008. The IRS will notify software developers when the XML schema has been developed and may be used for e-filed business returns. Taxpayers who need to file F8933 with a TY2008 return should submit it as a PDF file. Name the file "Form 8933.pdf" and describe it as "Form 8933 PDF" and attach it to the electronic return. XML schemas for Form 8933 will be published as soon as possible. The IRS will notify software developerswhen the XML schema has beendeveloped and may be used for e-filed business returns. XML schemas for Form 8933 will be published as soon as possible.dForm 8933 schema is included in 2008v2.3. Form 8933 should be submitted in XML after June 29, 2009.$Not specific to one form or schedule1Dependencies (attachments to forms and schedules)MThe purpose and/or the location of a dependency cannot be clearly identified. MeF publishes a Forms and Attachments Listing for Corporation returns on irs.gov. This list identifies all dependencies and shows which IRS forms and schedules to which they can be attached. It also lists other form families with which a dependency may be shared, e.g., 1065, 1065B, 1120S, 1120-F. If a dependency is attached to a specific line on a form or schedule, it provides the specific line number. The Forms and Attachments Listing can be searched to locate a dependency by name. Note that several dependencies are "shared" which means they can be attached to several forms or schedules. The Listing is updated frequently to stay in synch with the XML schemas. If further information is needed, taxpayers are advised to review the applicable IRS forms and schedules, and form instructions to determine the intent of a dependency. Otherwise, taxpayers may contact the e-Help Desk to obtain an explanation from MeF. The link to the Forms and Attachments Listing is: http://www.irs.gov/efile/article/0,,id=186189,00.htmlN/A Form TypeDescription of the ProblemSchema/Schema ElementStatus~Form T only allows for whole dollar amounts. Taxpayers who have to enter cents for unit costs, need to submit Form T in PDF. Taxpayers who have to enter cents for unit costs, need to submit Form T in PDF. The taxpayer should name the PDF file "FormT.pdf" and describe it as "Form T PDF". +Changes will be included in a future schemaTemporary Solution(s).Form 926, lines 1d, 11a, 11b, 11c, 11d and 17am2008 Instructions for Form 926 require new statements to be attached on lines 1d, 11a, 11b, 11c, 11d and 17a.-Schema statements will be created for TY 2009 Form 1118ForeignCountryOrUSPossessionThe TY2008 F1118 Instructions reflect "Other Countries" code as "OC" and the eobTypes schema erroneously reflects "Other Country" code as "XX". The eobTypes schema will be updated to remove "XX" and add "OC" for "Other Countries". zOn both the IRS Form 1118 and in your XML ob, leave the field blank if you have an "Other Country" not listed elsewhere.aEobTypes XML schema TY2008v2.2 reflects the correct enumeration value "OC" for Other Countries Form 1118AMTThe TY2008 F1118AMT Instructions reflect "Other Countries" code as "OC" and the eobTypes schema erroneously reflects "Other Country" code as "XX". The eobTypes schema will be updated to remove "XX" and add "OC" for "Other Countries". }On both the IRS Form 1118AMT and in your XML ob, leave the field blank if you have an "Other Country" not listed elsewhere.7Form1118 Schedule A0Missingwrite in choices onForm1118 Schedule A The December 2007 PDF forForm 1118 Schedule Aindicated newwrite-ins can be added toSchedule A, column 1. These new write-ins are missing from the XML schema.They are:"NOLs", "income from RICs", and "high-taxed income" (see Schedule A instructions on page 5). If Form1118 Schedule A, column 1, is needed towrite-in any of the three new choices, include the applicable choice using theGeneral Dependency schema and use "Form1118 Schedule A, column 1 workaround" as the description. ENew write-in choices are reflected in Form 1118 XML schema TY2008v2.26Form 1118 Schedule BTotalCarryoverOfFrgnTaxesSchoTaxpayer unable to report multi-year carryover of foreign taxes data on Form 1118, Schedule B, Part II, Line 5 Form 1120S, Schedule K, Line 10If the taxpayer needs to report carryover of foreign taxes as instructed on Form 1118, Schedule B, Part II, Line 5 as multi-year carryover data, then < use the following workaround until the attachment TotalCarryoverOfForeignTaxesSch is revised for TY2008. Attach the multi-year carryover data as a PDF. This PDF should be attached to the consolidated return and named TotalCarryoverOfForeignTaxes-1118 (basket) where the basket is the category on the Form 1118 to which this carryover is attached. LNew Form 1118 (Schedule K) will be created for TY2009 to resolve this issue.TotalForeignTaxesOn the TY2008 Form 1118, Schedule B, Part II, Line 6, "CountryType" is the incorrect E-obType on the schema. E-obType should be "USAmountType" to allow a U.S. integer amount. 0Taxpayers who need to enter a U.S. integer amount on Form 1118, Schedule B, Part II, Line 6, should use the General Dependency schema to indicate the combined total of lines 1 through 5. The description on the General Dependency should be "Form 1118, Schedule B, Part II, Line 6, Total Foreign Taxes." ]Datatype in Form 1118 XML schema TY2008v2.2 reflects the correct eobType of USAmountType zIf you are filing Form 5713 for tax year 2008 and the answers to Lines 11 and 12 are both  No , then you can attach Form 5713 as a .pdf. Use "Form 5713 Document" as the Description for the.pdf attachment. If you prefer not to attach Form 5713 as a .pdf, you can select  No as the responses for Line 13a to prevent a reject. The schema will be corrected for Tax Year 2009.This schema correction to change the min occurs to "0" was made in the TY 2009v1.0 schema. The operational date is 1/4/2010. TY2008 were not corrected.yIf you are filing Form 5713 for tax year 2008 and the answers to Lines 11 and 12 are both  No , then you can attach Form 5713 as a .pdf. Use "Form 5713 Document" as the Description for the.pdf attachment. If you prefer not to attach Form 5713 as a .pdf, you can select  No as the responses for Line 13a to prevent a reject. The schema will be corrected for Tax Year 2009.This schema correction to change the min occurs to "0" was made in the TY 2009v1.0 schema. The operational date is 1/4/2010. TY2008 were not corrected..Form1118AMT Schedule AThe December 2007 PDF forForm 1118AMT Schedule Aindicated newwrite-ins can be added toSchedule A, column 1. These new write-ins are missing from the XML schema.They are:"NOLs", "income from RICs", and "high-taxed income" (see Schedule A instructions on page 5). HNew write-in choices are reflected in Form 1118AMT XML schema TY2008v2.29Form 1118AMT Schedule BrTaxpayer unable to report multi-year carryover of foreign taxes data on Form 1118AMT, Schedule B, Part II, Line 5 If the taxpayer needs to report carryover of foreign taxes as instructed on Form 1118AMT, Schedule B, Part II, Line 5 as multi-year carryover data, then use the following workaround until the attachment TotalCarryoverOfForeignTaxesSch is revised for TY2008. Attach the multi-year carryover data as a PDF. This PDF should be attached to the consolidated return and named TotalCarryoverOfForeignTaxes-1118AMT (basket) where the basket is the category on the Form 1118AMT to which this carryover is attached. On the TY2008 Form 1118AMT, Schedule B, Part II, Line 6, "CountryType" is the incorrect E-obType on the schema. E-obType should be "USAmountType" to allow a U.S. integer amount. TForm 1118AMT XML schema TY2008v2.2 reflects the correct eobType of USAmountType Form 1120 and Form 1120-FTY 2008 instructions for Form 1120 on page 5 and for Form 1120-F on page 6 under "Statements" have a new requirement for a statement to be attached to the return. The new paragraph is titled "Distributions under section 355.",Schema statement will be created for TY 2009 Form 1120-F9Schemas for 1120-F or Schedules M-1/M-2, M-3, H, I , or PInstructions for Form 1120-F and its associated schedules (M-1/M-2, M-3, H, I , or P) were published Feb 2008 so required schedules, elections or statements may be missing from the schemas.For any schedule, election, statement, etc. that is needed but unavailable in the schema for Forms 1120-F or Schedules M-1/M-2, M-3, H, I or P, use the General Dependency and use an appropriate Description for the Dependency.:Missing schema dependencies are being created for TY 2009.SupersededReturnChecking the Superseded Return checkbox for Form 1120-F will not prevent the return from rejecting due to the Duplicate Filing Condition that Business Rules R0000-909 and R0000-910 enforce.lPlease use a "General Dependency" for each line that requires additional information and title it as indicated below. Please provide the appropriate information requested in the Form 926 instructions for the applicable lines. Describe the dependencies as follows: Part 1, line 1d - F926 Ln 1d Basic Adjustment Under Section 367(a)(5) Stmt Part IV, line 11a - F926 Ln 11a Gain Rcgnz under Sect 904(f)(3) on Transfer Stmt Part IV, line 11b - F926 Ln 11b Gain Rcgnz under Sect 904(f)(5)(F) on Transfer Stmt Part IV, line 11c - F926 Ln 11c Recapture under Sect 1503(d) on Transfer Stmt Part IV, line 11d - F926 Ln 11d Exchange Gain Rcgnz under Sect 987 Transfer Stmt Part IV, line 17a - F926 Ln 17a Intangible Property Transferred From Transaction StmtGIf you are filing a Form 1120-F that meets the qualifications for a superseded tax return, please check both the Amended Return checkbox and the Superseded Return checkbox to prevent the return from rejecting. Add a statement to the AmendedReturnChanges attachment to indicate whether this is an amended or superseding return. Business Rules R0000-909 and R0000-910 will be corrected to include the Superseded Return checkbox for Form 1120-F for TY 2009.;Schedule M-3 for Forms: 1120, 1120L, 1120PC, 1120S and 1065NonincludibleForeignEntitySchedule NonincludibleUSEntitySchedule OtherForeignDisregardedEntitiesStatement OtherIncludibleEntitiesSchedule OtherUSDisregardedEntitySchedule 7Forms 1120, 1120-F and 1120S, including amended returns The IRS has approved Form 637 CB Registration for certain taxpayers, who are now registered producers of cellulosic biofuel. With this registration, they may apply for an IRC section 40(b)(6) nonrefundable income tax credit. An addendum sent to these taxpayers instructs them to include, in large letters,  CBR in the middle of the top margin when filing the appropriate income tax return to claim the cellulosic biofuel nonrefundable income tax credit. This will ensure correct and timely processing of the retu<<rn. }For MeF returns, filers should use a GeneralDependency described as "CBR" to ensure correct and timely processing of the return. No particular text is required within the the dependency, although the taxpayer might want to provide the date shown on the IRS approval letter. Taxpayers should also remember to enter appropriate amount(s) on Line 7(c) and/or Line 9 of Form 6478. Under IRC section 40(b)(6), this credit is not allowable for biofuel sold or used after December 31, 2009. Therefore, no schema updates will be made. Form 6478The TY2008 changes to attachments for Lines 5, 6, & 7 require three amounts rather than one amount to be reported for each entity removed or included: net income (loss), total assets, and total liabilities. The schemas currently are not developed for this information. 4 T, #e%=,D1 9D] IQmX1\_] Zw}iv {e(r^ 8gSc=ct /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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