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Subject: Form 1040 Series Business Rules and Schema, and Business Rule Updates for Extensions and Form 56 are Available for Tax Year 2026
Attention: Software Developers, Return Transmitters and Authorized IRS e-File Providers/EROs
Tax Year 2026/Processing Year 2027, Business Rules and Schema:
Tax Year 2026/Processing Year 2027, Business Rule Change Pages Only:
- Form 2350 2026v2.0
- Form 4868 2026v2.0
- Form 56 CUv24.1
Software Developers and State organizations may download Modernized e-File (MeF) schemas and business rules from their e-Services mailbox. To access these files, you must have:
- An active e-Services account
- An e-File application with the Software Developer or State provider option with the associated tax type of 1040, 2350, 4868, 56, or 9465
Please visit the Modernized e-File (MeF) Schemas and Business Rules page on IRS.gov, for more information about MeF Schemas and Business Rules.
You may have several messages in your account. Please open all of them to find the set you would like to download. After 60 days the messages are purged. If you have the appropriate role and do not have these files available for download within 48 hours, please contact MeF Mailbox with the Company Name, ETIN and schema package(s) with tax year needed.
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