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Warning Text`Sheet1Sheet2ASheet3 OLE_LINK3:  ;%  ;" Form TypeDescription of the ProblemSchema/Schema ElementStatusTemporary Solution(s)#~TY2010 Known Issues and Solutions~Processing Year 2011Form 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. 8Use a GeneralDependency to provide the statement(s). Describe a single election as  Section 108(i) Election. If a consolidated/mixed return is filed with multiple elections attached, these elections may be described as  Section 108(i) Election XX-XXXXXXX , with the Xs representing the electing entity's EIN. Because this election is only valid for transactions occurring in 2009 and 2010, a dependency has not been created for this election. Form 8926IAn explanation of certain calculations on Form 8926 may be appropriate. >A dependency will be created for a future release if required.(Form 1120 Form 1120 Amended ReturnLMSB 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.fAs the duration of this directive has not yet been determined, no schema changes will be at this time.;Form 1065 Form 1065BRev. 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. A dependency has not been created.Use the  General Dependency to provide this statement. Describe it as  Section 108(i) Election Make sure that you provide all the required information as described in the Revenue Procedures 2009-37 Section 4 (Election Procedures) for Section 108(i) Election.Because this election is only valid for transactions occurring in 2009 and 2010, a dependency will not be created for this election. Form 1120SForm 1120S, Schedule K, Line 10cUse a GeneralDependencyMedium to provide the statement. Describe it as  Section 108(i) Election. Form 1120-F Form 1120-F, Section II, Line 10 Form 5884-B6For TY 2010, Form 5884-B will only be accepted in PDF.6For TY2010, Form 5884-B will only be accepted in PDF. Taxpayers who have to submit Form 5884-B in PDF format should name the PDF file "Form5884B.pdf" and describe it as "Form 5884-B". Because this election is only valid for transactions occurring in 2009 and 2010, a dependency will not be created for this election.Because this election is only valid for transactions occurring in 2009 and 2010, a dependency will not be created for this election. *Form 1120 Amended Return - 1120 Form Level7Taxpayers 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 DependencySchedule UTP (Form 1120)fColumn (e), "Major Tax Position" Displayed in schema as Administrative Practice Column (e) is described in the schema as "Administrative practice," but shown on the schedule and described in the instructions as "Major Tax Position." Entries in column (e) should reflect entries for "Major Tax Position," as shown on the schedule and described in the schedule instructions. Column (f), "Ranking of Tax Position" Displayed in schema as Choice between Maximum Tax Adjustment or Valuation Tax Position: MaximumTaxAdjustmentThe final draft of instructions for the schedule makes no provision for entries in the field represented by the element MaximumTaxAdjustment.0Do not make an entry within this schema element.Column (f), "Ranking of Tax Position" Displayed in schema as Choice between Maximum Tax Adjustment or Valuation Tax Position: TransferPricingTaxPosition YColumn (f) is described in the schema as Choice between Maximum Tax Adjustment or Valuation Tax Position, but shown on the schedule and described in the instructions as "Ranking of Tax Position." Schedule instructions tell the taxpayer to report Transfer Pricing position rankings in Column (f) with the letter "T", followed by the position number, i.e., "T1", "T2", etc. However. the element TransferPricingTaxPosition uses the efileType TransferPricingTaxPositionType, which only allows the taxpayer to enter "TP", followed by the Transfer Pricing tax position rankings, i.e., "TP1", "TP2", etc. &Entries in column (f) should reflect entries for "Ranking of Tax Position," as shown on the schedule and described in the schedule instructions. For MeF purposes, enter "T< P", followed by the Transfer Pricing position number, i.e., "TP1", "TP2", etc. for transfer pricing tax position rankings.Column (f), "Ranking of Tax Position" Displayed in schema as Choice between Maximum Tax Adjustment or Valuation Tax Position: Other Tax Position (displayed in schema as ValuationTaxPosition)fColumn (f) is described in the schema as Choice between Maximum Tax Adjustment or Valuation Tax Position, but shown on the schedule and described in the instructions as "Ranking of Tax Position." Schedule instructions tell the taxpayer to report Other tax position rankings in Column (f) with the letter "G", followed by the position number, i.e., "G1", "G2", etc. An element was not created for Other tax positions. However. the element ValuationTaxPosition was created with the efileType ValustionTaxPositionType, allowing the taxpayer to enter "V", followed by tax position rankings, i.e., "V1", "V2", etc. Entries in column (f) should reflect entries for "Ranking of Tax Position," as shown on the schedule and described in the schedule instructions. To report Other tax positions, which the instructions indicate should be designated by using the letter "G" followed by the position number, make all entries using the efileType ValuationTaxPositionType in the element ValuationTaxPosition, using the letter "V" followed by tax position rankings, i.e., "V1", "V2", etc. 6Part II: Uncertain Tax Positions For Prior Tax Years.Part II is not to be completed for returns filed in 2011, since tax positions taken prior to the 2010 tax year are not reported. However, the schema for Schedule UTP allows for entries in Part II.For TY 2010, do not enter information for Part II. Part II will be used in tax years after 2010 to report tax positions taken by the corporation in a prior tax year that have not been reported on a Schedule UTP filed with a prior year s tax return. It will not be completed in 2010, because corporations are not required to report a tax position taken in a tax year beginning before January 1, 2010. Form 1120-F, Schedule H+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 1040 (Schedule F)*Form 1040 (Schedule F) Stylesheet, Line 37oBecause of late legislation, the Form 1040 (Schedule F) stylesheet will not be updated with changes to line 37.(The TY2010 stylesheet may be used as is.uThe TY2010 stylesheet will not be updated but future tax year stylesheets will reflect Line 37 changes appropriately. Form 4684Form 4684 Stylesheet, Line 17bBecause of late legislation, the Form 4684 stylesheet will not be updated with changes to line 17.uThe TY2010 stylesheet will not be updated but future tax year stylesheets will reflect Line 17 changes appropriately.yThis element has been updated in TY2010v2.2. This solution is not necessary for 2010v2.2 or subsequent schema versions. xThis element has been deleted in TY2010v2.2. This solution is not necessary for 2010v2.2 or subsequent schema versions. This portion of the schema has been removed from the TY2010v2.2 schema. Relevant portions will be restored and updated for TY2011. Form 8900Form 8900 Stylesheet, Line 11CDue to late Form 8900 changes, the TY2010 stylesheet could not be updated to reflect the Line 11 wording changes. The following wording was added to the official Tax Form 8900 PDF, Line 11, after " & that began after 2007": "and carryback of the qualified railroad track maintenance credit from 2011 (see instructions)& "zThe TY2010 stylesheet available on IRS.gov does not reflect the verbiage for these lines as shown in the published form. *Follow the intent of the published form. Form 8844Form 8844, Lines 1, 2 and 9 Form 5713Lines 2a and 2b@The schema does not allow the entry of a Social Security Number.When the use of a Social Security Number is required for the individual partners, attach a pdf document that includes this information. The schema will be corrected to allow the entry of the SSN in preparation for TY 2011. The choice will also be updated to EIN, SSN, or MissingEINReason.JPrincipalBusinessActivityDesc (Line 2c, Column 4 - Lines 8, 9, 10, and 13)qThe character length for LineExplanationType is listed in the schema as 35 characters instead of 100 characters. #There is no workaround for TY 2010.tThe schema will be corrected to allow a character length of 100 for LineExplanationType in preparation for TY 2011. "PrincipalProductCodeDesc (Line 2d) Form 8923aBecause of late legislation, the Form8923 stylesheet will not be updated with changes to line4.MThe TY2010 stylesheet willbe updatedtoreflect Line4change appropriately. Form 38005Line 1l, Biodiesel and renewable diesel fuels credit ITY2010 Form 3800, line 1l, was recently revised to read: Biodiesel and renewable diesel fuels credit (attach Form 8864) . This change was not received in time for the TY2010 MeF stylesheet to be updated with the addition of "(attach Form 8864). Taxpayers must attach Form 8864 to line 1l as specified in Form 3800 instructions.<The TY2010 stylesheet will be updated and posted to irs.gov.@The TY2010 MeF stylesheet will be updated and posted to irs.gov.>The TY2010 stylesheet will be updated and posted to irs.gov. Form 5471 Schedule MThe following lines were changed on the TY2010 Form 5471 Schedule M as follows: Line 4: "Buy-in payments received" is changed to "Platform contribution transaction payments". Line 5: "Cost sharing payments received" is changed to "Cost sharing transaction payments received." Line 16: "Buy-in payments paid" is changed to "Platform contribution transaction payments paid." Line 17: "Cost sharing payments paid" is changed to "Cost sharing transaction payments paid." The wording on these lines has changed to reflect Regulations section 1.482-7T. Due to these late changes, the xml schema and the stylesheet will not be updated with the new wording for TY2010;The TY2010 xml schema and the stylesheet may be used as is.|The TY2010 xml schema and stylesheet will not be updated. Future tax year schema and stylesheets will reflect the changes.HThe TY2010 stylesheet will be updated with the latest Line 11 wording. 7If additional explanation of calculations is desired, attach a dependency at the parent form level titled "Form 8926 Calculation Explanation". To provide this statement, use a GeneralDependency for Form 1120 and a GeneralDependencyMedium for Form 1120-F. Use "Form 8926" for the binary attachment description. ,This stylesheet has been updated on IRS.gov. Form 8832The instructions for Form 8832 (Rev. 1-2011) direct certain taxpayers to write  FILED PURSUANT TO REVENUE PROCEDURE 2010-32" across the to<[p of Form 8832. The current version of the Form 8832 schema does not provide for this entry.Taxpayers to whom this instruction applies should use the  SpecialConditionDescription on the parent form to enter  FILED PURSUANT TO REVENUE PROCEDURE 2010-32". RA field for this entry will be made available in the Form 8832 schema for TY 2011. Form 4136#Lines 11a through 11h, and Line 14aIFor Form 4136, Lines 11a through 11h, and Line 14a, the form instructions require the taxpayer to provide a credit rate different from the one pre-printed on the form for Type of Use 5. The TY2010 xml schema was updated to allow for a Type of Use 5; however, the schema does not allow the submission of the required credit rates.;Please use the xml schema "GeneralDependencySmall" to provide information for Form 4136 Type of Use 5 for Lines 11a through 11h, and Line 14 a. For each Type of Use 5 occurrence on these two lines, include the line number, e.g., 11a, 11f; thetype of fuel, and the applicable credit rateprovided in the form instructions. Describe the "GeneralDependencySmall" as  Form 4136 BUS Rates for Line 11 and Line 14 . The TY2010 MeF xml schema will not be corrected. Corrections will be submitted for TY2011 to allow taxpayers to provide the special rates for Type of Use 5.XThe TY2010 MeF Schema will not be updated for TY2010. Future schemas will be corrected.  Form 5471 Schedule JURecently developed instructions for Form 5471 include the following instruction for the Schedule J, line 1: Enter the balances for each column at the beginning of the tax year. If there is a difference between last year's ending balance on Schedule J, line 7, and this year's beginning balance on Schedule J, line 1, attach an explanation.The recently released instructions for Form 5471 will be effective for Tax Year 2010. Because of this recent change,a dependency will not be created for tax year 2010.cPlease use the xml schema "GeneralDependencySmall" at the Form 5471 levelto provide information forForm 5471 Schedule J whenthe prior taxyear'sLine 7, Balance at end of year, is different from the current tax year's Line 1, Balance at beginning of year. Describe the "GeneralDependencySmall" as "Form 5471 Schedule J Balance Difference Explanation".PA dependency will be added to the Form 5471 Schedule Jschema for Tax Year 2011. Form 1065pLowIncomeHousingCredit (Form 1065, Sch K, Line 15a) and LowIncomeHousingCreditOther (Form 1065, Sch K, Line 15b)Currently there is a business rules (F1065-051)that requires that forms 8586 and 8609-A be attached if there is amount greater than $499 on Lines 15a and 15b of Sch K. There is an exception that will exempt some filers from having to complete and attach Form 8609-A to Form 1065.Modifications will be made to the business rule as soon as requirements are updated to allow for the exception.This work around will be in effect for TY2009 until PY2013 and TY2010 until corrections/updates are made Form 8864BiodieselAfter2008GallonsBiodieselAfter2008Gallons should be BiodieselGallons. Also, the description needs to match the Element name. After2008 was removed from the element name. NPlease disregard the reference "After2008" on the element name in the schema. 5Corrections will be made in a future schema version. BiodieselAfter2008AmountBiodieselAfter2008Amount should be BiodieselAmt. Also, the description needs to match the Element name. After2008 was removed from the element name. BiodieselMixAfter2008GallonsBiodieselMixAfter2008Gallons should be BiodieselMixGallons. Also, the description needs to match the Element name. After2008 was removed from the element name. BiodieselMixAfter2008AmtBiodieselMixAfter2008Amt should be BiodieselMixAmt. Also, the description needs to match the Element name. After2008 was removed from the element name. Form 3115IRS3115nThere was a revision of form 3115 for the consent to Change a method of accounting for federal income tax purposes. To allow a reasonable transition to the new revision, the IRS accepted either the 2003 or 2009 revision of form 3115 through May 31, 2010. Due to this allowance the schema changes are not available for TY2010. The schemas will be updated for TY2011. For returns filed after May 31, 2010 form 3115 must be submitted as a PDF. Please name the PDF "Form3115.pdf, and use description "Form 3115.pdf" <Schema changes for form 3115 will updated for TY2011/PY2012.Form 1120-F, Page 2, Line X}The detail schedule related to Form 1120-F Page 2, Line X (OwnsForeignEntitiesStatement.xsd) does not allow US country code Use country code OC for other country and use a GeneralDependencySmall to report the United States. Describe the dependency as "Form 1120-F Line X" Form 46261Line 6 and Line 7 (write-in entry on dotted line)SChanges to the instructions of form 4626 ask for an anotation to be included on the dotted line of lines '6' and '7'. Because these changes were not incorporated in the schemas for TY2010, those taxpayers who need to provide the information requested on these lines will need to use the "GeneralDependencySmall" to provide the information.Use "GeneralDependencySmall" to provide information for form 4626 for the dotted line of lines '6' and '7' as requested by the form instructions. Describe "Form 4626 lines 6 and 7".gCorrections for TY2011 have been submitted. For TY2010 this workaround will be in effect until PY2014. For those filers who are partners, stakeholders or beneficiaries on a pass through entity, and not required to complete and attach Form 8609-A to Form 1065, will need to complete a dummy Form 8609-A and attach it to their tax return in order to be able to file electronically. . For the BIN number use "AA0000000", for question B you can check either box, and for questions C, you will answer "YES", and for questions D and E, you will answer "NO". 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