The following links provide (Extensible Markup Language (XML)) Schemas information, Business Rules (reject criteria), and related announcements for Software Developers and Transmitters who are interested in developing software for Modernized e-File (MeF). Schemas and business rules distribution Schemas and Business Rules are now available through the Registered User Portal and your e-services mailbox. Please refer to the MeF Status page for additional details and instructions. Instructions to access the Secure Object Repository (SOR) mailbox You must have an active registered user account in e-Services to access the Secure Object Repository (SOR). If you do not have an account, you will need to set one up, see e‐Services Online Tools for Tax Professionals. Forms 720/2290/8849 Schemas and Business Rules Forms 94x Schemas and Business Rules Forms 990/990-EZ/990-N/990-PF/990-T/1120-POL/4720/5227/5330/8038-CP/8868 Schemas and Business Rules Forms 1040/4868 Schemas and Business Rules Form 1041 Schemas and Business Rules Form 1042 Schemas and Business Rules Form 1065 Schemas and Business Rules Forms 1120/1120-F/1120-S Schemas and Business Rules Form 7004 Schemas and Business Rules Known issues and solutions Known Issues and Solutions are temporary workaround solutions to allow returns to be e-filed. A separate Known Issue and Solutions file is available for each tax year. State return information Both federal and state returns must be submitted in IRS-approved XML format. Federal returns must conform to valid Schema versions. State returns must conform to the return structure specified by IRS and include elements defined for the specific state data. The Master Schemas are available on the Federation of Tax Administrators (FTA) website. Modernized e-File program information E-file options
