Tax Years 2025, 2026 and 2027/Processing Year 2027 Schemas and Business Rules are available.

Current Year Schemas and Business Rules:

• Form 709x                 TY2026v2.0 
• Form 720 (Q1-Q4)     TY2027v1.1
• Form 94x Pin Reg      CUv3.2
• Form 990x                  TY2026v2.1
• Form 990T                  TY2026v3.0
• Form 1041                  TY2026v3.0
• Form 1042                  TY2026v2.0
• Form 1065                  TY2026v3.0
• Form 1120x                 TY2026v3.0
• Form 1120POL            TY2026v3.0
• Form 1139                   TY2026v2.0
• Form 5227                   TY2026v1.1

Current Year Business Rules Change Pages (only): 

• Form 94xX (Annual)    TY2026v1.0 (including amended)
• Form 94xX (Quarterly) TY2027v1.0 (including amended)
• Form 990N                   TY2026v1.0
• Form 2290                    TY2026v1.1
• Form 4720                    TY2026v1.0
• Form 5330                    TY2026v1.0
• Form 7004                    TY2026v1.0
• Form 8038CP               TY2027v1.0
• Form 8849                    TY2027v2.0
• Form 8868                    TY2026v1.0

Prior Year Schemas and Business Rules:

• Form 1041                    TY2025v5.6
• Form 1065                    TY2025v5.5
• Form 1120x                  TY2025v6.4

Prior Year Schemas (only):

• Form 990x                    TY2025v4.4    
• Form 990T                    TY2025v7.0
• Form 1120POL             TY2025v5.0

Prior Year Business Rules Change Pages (only): 

• Form 990x                     TY2025v4.4       
• Form 990T                     TY2025v7.0
• Form 1120POL              TY2025v5.0 

Note: If only minor changes occur, Software Developers are not required to use the new version. If the major number changes, all software must reflect the new version.

Please visit the Modernized e-file (MeF) Schemas and Business Rules page on IRS.gov for more information about Schemas and Business Rules.

Software Developers and State organizations may download Schemas and Business Rules from their e-Services mailbox. To access these files, the following is needed:

• Active e-Services account
• Listed on an e-File application with the provider option of Software Developer or State
• Software Developer must have an associated tax type of Forms 709x, 720, 94x Pin Reg, 94xX, 990x, 990N, 990T, 1041, 1042, 1065, 1120x, 1120POL, 1139, 2290, 4720, 5227, 5330, 7004, 8038CP, 8849 and 8868.

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 the MeF Mailbox with the Company Name, ETIN and Schema Package(s) with Tax Year needed.