Modernized e-File Guide for Software Developers and Transmitters Tax Year 2003 Publication 4164 (Revised) TABLE OF CONTENTS TABLE OF CONTENTS ..............................................................................................................................................i 1 Introduction .........................................................................................................................................................1 1.1 Introducing Modernized e-File (MeF)..........................................................................................................1 1.2 Communications...........................................................................................................................................2 1.3 Highlights for Tax Year 2003.......................................................................................................................3 1.4 Exclusions to Electronic Filing.....................................................................................................................8 2 XML Overview for MeF .....................................................................................................................................11 2.1 XML Structure ........................................................................................................................................11 2.1.1 Schemas .................................................................................................................................11 2.1.2 Tag Names .............................................................................................................................11 2.1.3 Attributes................................................................................................................................12 2.1.4 Repeating Group ....................................................................................................................13 2.1.5 e-File Types ...........................................................................................................................14 2.1.6 1120/1120S Attachments ......................................................................................................16 2.1.7 Exempt Organization Return Attachments.............................................................................18 2.2 Version Control for MeF Schemas and Business Rules..........................................................................20 2.2.1 Version Numbering Scheme ..............................................................................................20 2.2.2 Accessing MeF XML Schema and Business Rule Versions ..............................................22 2.2.3 Receiving Notifications of New Versions..........................................................................22 2.3 MeF XML Schema File Structures..........................................................................................................23 2.3.1 1120/1120S XML Schema File Structure (see explanation on the next page) ...................23 2.3.2 Exempt Organization Forms XML Schema File Structures...............................................26 3 Transmission Methods for MeF .........................................................................................................................29 3.1 Transmitting Through EMS ....................................................................................................................29 3.2 Transmitting Through the Internet ..........................................................................................................29 3.2.1 Applying to Submit Returns Through the Internet.............................................................29 3.2.2 Transmitting through MeF Internet Filing..........................................................................31 3.2.3 Submitting a Transmission File..........................................................................................36 3.2.4 MeF Internet Filing Error Conditions.................................................................................41 3.2.5 Browsers and Operating Systems.......................................................................................47 3.3 Detecting Viruses in e-file Transmissions for 2004 ................................................................................48 3.3.1 Through the Electronic Management System (EMS).........................................................48 3.3.2 Through Internet Filing ......................................................................................................49 4 Validating the Transmission and Return Data .................................................................................................50 4.1 Business Rules (Categories/Severity)......................................................................................................50 4.2 Validating Transmission File ..................................................................................................................52 4.3 Validating Tax Returns ...........................................................................................................................57 4.3.1 Schema Validation .............................................................................................................57 4.3.2 Business Rule Validation ...................................................................................................58 Publication 4164 January 27, 2004 Page i 5 Acknowledgement Files.......................................................................................................................................60 5.1 Generating Acknowledgement Files .......................................................................................................60 5.2 Retrieving the Acknowledgement File from EMS ..................................................................................63 5.3 Retrieving the Acknowledgement through the Internet...........................................................................64 5.3.1 Accessing and Logging into MeF Internet Filing...............................................................64 5.3.2 Retrieving an Acknowledgement File ................................................................................69 6 Payment Options..................................................................................................................................................76 6.1 Electronic Funds Withdrawal..................................................................................................................76 6.2 Credit Card..............................................................................................................................................80 7 MeF Alternative Signatures................................................................................................................................81 7.1 Practitioner PIN Option...........................................................................................................................81 7.2 Scanned Form 8453 Option.....................................................................................................................85 8 Electronic Signature Specifications....................................................................................................................86 8.1 Jurat/Disclosure Guidelines.....................................................................................................................86 8.2 Jurat Language Text Selections...............................................................................................................86 9 Exempt Organization Section.............................................................................................................................90 9.1 Form 8868, Applications for Extension of Time to File an Exempt Organization Return......................90 9.2 Reasonable Cause for Late Filing of Form 990, 990-EZ or 1120-POL...................................................90 Exhibits...........................................................................................................................................................................92 Exhibit 1 - Business Name Control .......................................................................................................................92 Exhibit 2 - Identifiers.............................................................................................................................................94 Exhibit 3 - Standard Postal Service State Abbreviations and ZIP Codes ..............................................................96 Exhibit 4 - District Office Codes for EFINs ..........................................................................................................98 Exhibit 5 - Foreign Country Codes........................................................................................................................101 Exhibit 6 - Forms and Attachments Listings .........................................................................................................105 Appendix A.....................................................................................................................................................................154 Composing the Transmission File and Return Data For the Modernized e-File System -.....................................154 An Overview Publication 4164 January 27,