<?xml version="1.0" encoding="UTF-8"?>
<xsd:schema xmlns="http://www.irs.gov/efile" xmlns:xsd="http://www.w3.org/2001/XMLSchema" targetNamespace="http://www.irs.gov/efile" elementFormDefault="qualified" attributeFormDefault="unqualified" version="1.0">

	<xsd:annotation>
		<xsd:documentation>
			<Description>IRS e-file Schema - Form 8832</Description>
			<TaxYear>2018</TaxYear>
			<MaturityLevel>Final Release</MaturityLevel>
			<ReleaseDate>September 5, 2018</ReleaseDate>
		</xsd:documentation>
	</xsd:annotation>

	<xsd:include schemaLocation="../../../Common/efileTypes.xsd"/>


	<!-- ======================================================================= -->
	<!-- ===========================  IRS Form 8832 =============================== -->
	<!-- ======================================================================= -->


	<xsd:element name="IRS8832">
		<xsd:annotation>
			<xsd:documentation>IRS Form 8832</xsd:documentation>
		</xsd:annotation>
		<xsd:complexType>
			<xsd:complexContent>
				<xsd:extension base="IRS8832Type">
					<xsd:attributeGroup ref="DocumentAttributes">
						<xsd:annotation>
							<xsd:documentation>Common return document attributes</xsd:documentation>
						</xsd:annotation>
					</xsd:attributeGroup>
					<xsd:attribute name="documentName" type="xsd:string" fixed="IRS8832">
						<xsd:annotation>
							<xsd:documentation>IRS internal use only. To avoid error in the return, do not include the attribute name or value.</xsd:documentation>
						</xsd:annotation>
					</xsd:attribute>
					<xsd:attribute name="referenceDocumentId" type="IdListType">
						<xsd:annotation>
							<xsd:documentation>List of document ID's of forms, schedules, supporting info. etc. attached to this form</xsd:documentation>
						</xsd:annotation>
					</xsd:attribute>
					<xsd:attribute name="referenceDocumentName" type="StringType" fixed="BinaryAttachment"/>

				</xsd:extension>
			</xsd:complexContent>
		</xsd:complexType>
	</xsd:element>

	<xsd:complexType name="IRS8832Type">
		<xsd:annotation>
			<xsd:documentation>Content model for Form 8832</xsd:documentation>
		</xsd:annotation>

		<xsd:sequence>
	<!-- Name of Entity -->
	<xsd:element name="EntityName" type="BusinessNameType" minOccurs="0">
		<xsd:annotation>
			<xsd:documentation>
				<Description>Name of entity</Description>
			</xsd:documentation>
		</xsd:annotation>
	</xsd:element>

	<!-- EIN of Entity -->
	<xsd:element name="EntityEIN" type="EINType" minOccurs="0">
		<xsd:annotation>
			<xsd:documentation>
				<Description>Employer identification number (EIN)</Description>
				</xsd:documentation>
		</xsd:annotation>
	</xsd:element>

			<!-- Address of Entity (choice between Domestic or Foreign) -->
			<xsd:choice minOccurs="0">

				<!-- Domestic Address of Entity -->
				<xsd:element name="USAddress" type="USAddressType">
					<xsd:annotation>
						<xsd:documentation>
							<Description>Domestic Address of entity</Description>
						</xsd:documentation>
					</xsd:annotation>
				</xsd:element>

				<!-- Foreign Address of Entity -->
				<xsd:element name="ForeignAddress" type="ForeignAddressType">
					<xsd:annotation>
						<xsd:documentation>
							<Description>Foreign address of entity</Description>
						</xsd:documentation>
					</xsd:annotation>
				</xsd:element>

			</xsd:choice>

			<!-- Address Change -->
			<xsd:element name="AddressChangeInd" type="CheckboxType" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Address Change</Description>
					</xsd:documentation>
				</xsd:annotation>
			</xsd:element>

			<!-- Late Classification Relief Sought Under Revenue Procedure 2009-41 -->
			<xsd:element name="LateClsfReliefRevProc200941Ind" type="CheckboxType" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Late classification relief sought under Revenue Procedure 2009-41</Description>
					</xsd:documentation>
				</xsd:annotation>
			</xsd:element>
			
			<!-- Late Classification Relief Sought Under Revenue Procedure 2010-32 -->
			<xsd:element name="LateClsfReliefRevProc201032Ind" type="CheckboxType" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Late classification relief sought under Revenue Procedure 2010-32</Description>
					</xsd:documentation>
				</xsd:annotation>
			</xsd:element>			

			<!-- Part I Election Information -->

			<!-- Type of Election (required choice) -->
			<xsd:choice>

				<!-- Initial Classification -->
				<xsd:element name="InitialClassificationInd" type="CheckboxType">
					<xsd:annotation>
						<xsd:documentation>
							<Description>Initial classifcation by a newly-formed entity</Description>
							<LineNumber>1a</LineNumber>
						</xsd:documentation>
					</xsd:annotation>
				</xsd:element>

				<!-- Change in Current Classification -->
				<xsd:element name="ChangeInCurrentClsfInd" type="CheckboxType">
					<xsd:annotation>
						<xsd:documentation>
							<Description>Change in current classification</Description>
							<LineNumber>1b</LineNumber>
						</xsd:documentation>
					</xsd:annotation>
				</xsd:element>

			</xsd:choice>

	<!-- Filed Entity Election With Prior Effective Date Yes or No -->
	<xsd:element name="ElectionWithPriorEffDtInd" type="BooleanType" minOccurs="0">
		<xsd:annotation>
			<xsd:documentation>
				<Description>Filed entity election with prior effective date Yes or No</Description>
				<LineNumber>2a</LineNumber>
			</xsd:documentation>
		</xsd:annotation>
	</xsd:element>

	<!-- Was the Prior Election Date of Formation Yes or No -->
	<xsd:element name="PriorElectionDtOfFormationInd" type="BooleanType" minOccurs="0">
		<xsd:annotation>
			<xsd:documentation>
				<Description>Was the prior election date of formation Yes or No</Description>
				<LineNumber>2b</LineNumber>
			</xsd:documentation>
		</xsd:annotation>
	</xsd:element>

	<!-- Multiple Owner  Yes or No -->
	<xsd:element name="MultipleOwnerYesOrNoInd" type="BooleanType" minOccurs="0">
		<xsd:annotation>
			<xsd:documentation>
				<Description>Multiple Owner  Yes or No</Description>
				<LineNumber>3</LineNumber>
			</xsd:documentation>
		</xsd:annotation>
	</xsd:element>

	<!-- Name of owner -->
	<xsd:element name="OwnerName" type="BusinessNameType" minOccurs="0">
		<xsd:annotation>
			<xsd:documentation>
				<Description>Name of owner</Description>
				<LineNumber>4a</LineNumber>
			</xsd:documentation>
		</xsd:annotation>
	</xsd:element>

	<!-- Identifying Number of Owner (EIN or SSN or MISSING REASON) -->
	<xsd:choice minOccurs="0">
		<!-- EIN of Owner -->
		<xsd:element name="EIN" type="EINType">
			<xsd:annotation>
				<xsd:documentation>
					<Description>EIN of Owner</Description>
					<LineNumber>Line 4b</LineNumber>
				</xsd:documentation>
			</xsd:annotation>
		</xsd:element>

		<!-- SSN of Owner -->
			<xsd:element name="SSN" type="SSNType">
				<xsd:annotation>
					<xsd:documentation>
						<Description>SSN of Owner</Description>
						<LineNumber>Line 4b</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
			</xsd:element>

		<!-- Missing EIN Reason -->
			<xsd:element name="MissingEINReasonCd">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Missing EIN reason</Description>
						<LineNumber>4b</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
				<xsd:simpleType>
					<xsd:restriction base="StringType">
						<xsd:enumeration value="APPLD FOR"/>
						<xsd:enumeration value="FOREIGNUS"/>
						<xsd:enumeration value="NONE"/>
					</xsd:restriction>
				</xsd:simpleType>
			</xsd:element>

		</xsd:choice>


	<!--  Parent Corporation Name -->
	<xsd:element name="ParentCorporationName" type="BusinessNameType" minOccurs="0">
		<xsd:annotation>
			<xsd:documentation>
				<Description>Parent corporation name</Description>
				<LineNumber>5a</LineNumber>
			</xsd:documentation>
		</xsd:annotation>
	</xsd:element>

	<!-- Employer Identification Number (EIN or MISSING REASON) -->
	<xsd:choice minOccurs="0">

		<!-- Employer Identification Number -->
		<xsd:element name="ParentCorporationEIN" type="EINType">
			<xsd:annotation>
				<xsd:documentation>
					<Description>Employer identification number</Description>
					<LineNumber>5b</LineNumber>
				</xsd:documentation>
			</xsd:annotation>
		</xsd:element>

		<!-- Employer Missing EIN Reason -->
		<xsd:element name="EmployerMissingEINReasonCd">
			<xsd:annotation>
				<xsd:documentation>
					<Description>Employer missing EIN reason</Description>
					<LineNumber>5b</LineNumber>
				</xsd:documentation>
			</xsd:annotation>
			<xsd:simpleType>
				<xsd:restriction base="StringType">
					<xsd:enumeration value="APPLD FOR"/>
					<xsd:enumeration value="FOREIGNUS"/>
				</xsd:restriction>
			</xsd:simpleType>
		</xsd:element>
	</xsd:choice>

	<!-- Form of entity (required choice) -->
	<xsd:choice>

		<!-- Domestic Eligible Entity Electing to be classified as an Association Taxable as a Corporation -->
		<xsd:element name="USAssocTxblAsACorpInd" type="CheckboxType">
			<xsd:annotation>
				<xsd:documentation>
					<Description>A domestic eligible entity electing to be classified as an association taxable as a corporation</Description>
					<LineNumber>6a</LineNumber>
				</xsd:documentation>
			</xsd:annotation>
		</xsd:element>

		<!-- Domestic Eligible Entity Electing to be classified as a Partnership -->
			<xsd:element name="USEntityAsAPrtshpInd" type="CheckboxType">
				<xsd:annotation>
					<xsd:documentation>
						<Description>A domestic eligible entity electing to be classified as a partnership</Description>
						<LineNumber>6b</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
			</xsd:element>

		<!-- Domestic Eligible Entity with a Single Owner Electing to be Disregarded as a Separate Entity -->
		<xsd:element name="USEntityOwnerDsrgdSepEntityInd" type="CheckboxType">
			<xsd:annotation>
				<xsd:documentation>
					<Description>A domestic eligible entity with a single owner electing to be disregarded as a separate entity</Description>
					<LineNumber>6c</LineNumber>
				</xsd:documentation>
			</xsd:annotation>
		</xsd:element>

		<!-- Foreign Eligible Entity Electing to be classified as an Association Taxable as a Corporation -->
		<xsd:element name="ForeignEntityTxblAsACorpInd" type="CheckboxType">
			<xsd:annotation>
				<xsd:documentation>
					<Description>A foreign eligible entity electing to be classified as an association taxable as a corporation</Description>
					<LineNumber>6d</LineNumber>
				</xsd:documentation>
			</xsd:annotation>
		</xsd:element>

		<!-- Foreign Eligible Entity Electing to be classified as a Partnership -->
		<xsd:element name="ForeignPartnershipInd" type="CheckboxType">
			<xsd:annotation>
				<xsd:documentation>
					<Description>A foreign eligible entity electing to be classified as a partnership</Description>
					<LineNumber>6e</LineNumber>
				</xsd:documentation>
			</xsd:annotation>
		</xsd:element>

		<!-- Foreign Eligible Entity with a Single Owner Electing to be Disregarded as a Separate Entity -->
		<xsd:element name="FrgnOwnerDsrgdSepEntityInd" type="CheckboxType">
			<xsd:annotation>
				<xsd:documentation>
					<Description>A foreign eligible entity with a single owner electing to be disregarded as a separate entity</Description>
					<LineNumber>6f</LineNumber>
				</xsd:documentation>
			</xsd:annotation>
		</xsd:element>

	</xsd:choice>

	<!-- Country of Organization -->
	<xsd:element name="OrganizationCountryCd" type="CountryType" minOccurs="0">
		<xsd:annotation>
			<xsd:documentation>
				<Description>Country of organization</Description>
				<LineNumber>7</LineNumber>
			</xsd:documentation>
		</xsd:annotation>
	</xsd:element>

	<!-- Election Effective Date -->
	<xsd:element name="ElectionEffectiveDt" type="DateType" minOccurs="0">
		<xsd:annotation>
			<xsd:documentation>
				<Description>Election is to be effective beginning (month, day, year) (see instructions)</Description>
				<LineNumber>8</LineNumber>
			</xsd:documentation>
		</xsd:annotation>
	</xsd:element>

	<!-- Name of Person IRS may call for more information -->
	<xsd:element name="ContactPersonNm" type="PersonNameType" minOccurs="0">
		<xsd:annotation>
			<xsd:documentation>
				<Description>Name of person whom the IRS may call for more information</Description>
				<LineNumber>9</LineNumber>
			</xsd:documentation>
		</xsd:annotation>
	</xsd:element>

	<!-- Title of Person IRS may call for more information -->
	<xsd:element name="ContactPersonTitleTxt" type="PersonTitleType" minOccurs="0">
		<xsd:annotation>
			<xsd:documentation>
				<Description>Title of person whom the IRS may call for more information</Description>
				<LineNumber>9</LineNumber>
			</xsd:documentation>
		</xsd:annotation>
	</xsd:element>

	<xsd:choice minOccurs="0">

		<!-- Phone of Person IRS may call for more information -->
		<xsd:element name="ContactPersonPhoneNum" type="PhoneNumberType">
			<xsd:annotation>
				<xsd:documentation>
					<Description>That person's telephone number</Description>
					<LineNumber>10</LineNumber>
				</xsd:documentation>
			</xsd:annotation>
		</xsd:element>

		<!-- Foreign Phone of Person IRS may call for more information -->
		<xsd:element name="FrgnContactPersonPhoneNum" type="ForeignPhoneNumberType">
			<xsd:annotation>
				<xsd:documentation>
					<Description>That person's telephone number</Description>
					<LineNumber>10</LineNumber>
				</xsd:documentation>
			</xsd:annotation>
		</xsd:element>

	</xsd:choice>

	<!-- Part II Late Election Relief -->

	<!-- Explanation Why Entity Classification Election not Filed on Time -->
	<xsd:element name="LateFiledEntyClsElectnExplnTxt" type="ExplanationType" minOccurs="0">
		<xsd:annotation>
			<xsd:documentation>
				<Description>Explanation why entity classification election not filed on time</Description>
				<LineNumber>11</LineNumber>
			</xsd:documentation>
		</xsd:annotation>
	</xsd:element>

	</xsd:sequence>

	</xsd:complexType>

</xsd:schema>
