<?xml version="1.0" encoding="UTF-8"?>
<xsd:schema xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns="http://www.irs.gov/efile" targetNamespace="http://www.irs.gov/efile" elementFormDefault="qualified" attributeFormDefault="unqualified" version="1.0">
	<xsd:annotation>
		<xsd:documentation>
			<Description>IRS e-file Schema - Form 970</Description>
			<TaxYear>2018</TaxYear>
			<MaturityLevel>R10.3 Drop 5 Final</MaturityLevel>
			<ReleaseDate>October 15, 2019</ReleaseDate>
		</xsd:documentation>
	</xsd:annotation>

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

	<!-- =================================================================== -->
	<!-- =======================  IRS Form 970 ============================ -->
	<!-- =================================================================== -->

	<xsd:element name="IRS970">
		<xsd:annotation>
			<xsd:documentation>IRS Form 970</xsd:documentation>
		</xsd:annotation>
		<xsd:complexType>
			<xsd:complexContent>
				<xsd:extension base="IRS970Type">
					<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="IRS970">
						<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:attribute name="referenceDocumentName" type="StringType" fixed="CostSystemUsedStatement InventoryMethodUsedForPriorTaxYearExplnStatement MethodOfDefiningItemsStatement OpngAndClsGoodsComparisonStmt PoolingMethodStatement"/>

					<xsd:attribute name="filedPursuantToSect30191002Cd">
						<xsd:simpleType>
							<xsd:restriction base="StringType">
								<xsd:enumeration value="FILED PURSUANT TO SECTION 301.9100-2"/>
							</xsd:restriction>
						</xsd:simpleType>
					</xsd:attribute>

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

	<xsd:complexType name="IRS970Type">
		<xsd:annotation>
			<xsd:documentation>Content model for IRS Form 970</xsd:documentation>
		</xsd:annotation>
		<xsd:sequence>

			<!-- Name of applicant(s) (if different from filer) and identification number(s) -->
			<xsd:element name="ApplicantInformation" minOccurs="0" maxOccurs="unbounded">
				<xsd:complexType>
					<xsd:sequence>

						<!-- Applicant's Name - choice between Business Name or Individual Name -->
						<xsd:choice minOccurs="0">						
						
							<!-- Applicant's Business Name -->
							<xsd:element name="ApplicantBusinessName" type="BusinessNameType">
								<xsd:annotation>
									<xsd:documentation>
										<Description>Applicant's business name</Description>
									</xsd:documentation>
								</xsd:annotation>
							</xsd:element>

							<!-- Applicant's Person Name -->
							<xsd:element name="ApplicantPersonNm" type="NameLine1Type">
								<xsd:annotation>
									<xsd:documentation>
										<Description>Applicant's person name</Description>
									</xsd:documentation>
								</xsd:annotation>
							</xsd:element>
							
						</xsd:choice>	

						<!-- Identifying Number - choice between SSN or EIN or Missing EIN Reason -->
						<xsd:choice minOccurs="0">

							<!-- SSN -->
							<xsd:element name="SSN" type="SSNType">
								<xsd:annotation>
									<xsd:documentation>
										<Description>Identifying Number - SSN</Description>
									</xsd:documentation>
								</xsd:annotation>
							</xsd:element>

							<!-- EIN -->
							<xsd:element name="EIN" type="EINType">
								<xsd:annotation>
									<xsd:documentation>
										<Description>Identifying Number - EIN</Description>
									</xsd:documentation>
								</xsd:annotation>
							</xsd:element>

							<!-- Missing EIN Reason -->
							<xsd:element name="MissingEINReasonCd">
								<xsd:annotation>
									<xsd:documentation>
										<Description>Missing EIN reason</Description>
									</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>
					</xsd:sequence>
				</xsd:complexType>
			</xsd:element>


			<!-- ==================== Part I: Statement of Election ================ -->

			<!-- Elects To Use The LIFO Inventory Method -->
			<xsd:element name="ElectsLIFOMethodForFrstTYEndDt" type="DateType" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Elects to use the LIFO inventory method</Description>
						<LineNumber>Part I Line 1</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
			</xsd:element>

			<!-- LIFO Method Goods For First Tax Year -->
			<xsd:element name="LIFOMthdGoodsForFirstTYTxt" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>LIFO method goods for first tax year</Description>
						<LineNumber>Part I Line 1</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
				<xsd:complexType>
					<xsd:simpleContent>
						<xsd:extension base="ShortExplanationType">
							<xsd:attribute name="referenceDocumentId" type="IdListType"/>
							<xsd:attribute name="referenceDocumentName" type="StringType" fixed="DetailedAnalysisOfAllInventoriesStatement"/>
						</xsd:extension>
					</xsd:simpleContent>
				</xsd:complexType>
			</xsd:element>

			<!-- Inventory Method(s) Used For Prior Tax Year -->
				<!-- Dependency is attached at the the form level -->

			<!-- LIFO Method Currently Used For Other Goods -->
			<xsd:element name="LIFOMthdCurrUsedForOthGoodsInd" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>LIFO method currently used for other goods</Description>
						<LineNumber>Part I Line 3(a)</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
				<xsd:complexType>
					<xsd:simpleContent>
						<xsd:extension base="BooleanType">
							<xsd:attribute name="referenceDocumentId" type="IdListType"/>
							<xsd:attribute name="referenceDocumentName" type="StringType" fixed="OtherGoodsInventoryAndLIFOMethodExplnStatement"/>
						</xsd:extension>
					</xsd:simpleContent>
				</xsd:complexType>
			</xsd:element>

			<!-- LIFO Inventory Method For Goods -->
			<xsd:element name="LIFOInventoryMethodUsedBfrInd" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>LIFO inventory method for goods</Description>
						<LineNumber>Part I Line 4(a)</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
				<xsd:complexType>
					<xsd:simpleContent>
						<xsd:extension base="BooleanType">
							<xsd:attribute name="referenceDocumentId" type="IdListType"/>
							<xsd:attribute name="referenceDocumentName" type="StringType" fixed="LIFOInventoryMethodUsedBeforeStatement"/>
						</xsd:extension>
					</xsd:simpleContent>
				</xsd:complexType>
			</xsd:element>

			<!-- Not Use LIFO Inventory Method For Goods -->
			<xsd:element name="LIFOMethodGoodsTxt" minOccurs="0" maxOccurs="unbounded">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Not use LIFO inventory method for goods</Description>
						<LineNumber>Part I Line 5</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
				<xsd:complexType>
					<xsd:simpleContent>
						<xsd:extension base="LineExplanationType">
							<xsd:attribute name="referenceDocumentId" type="IdListType"/>
							<xsd:attribute name="referenceDocumentName" type="StringType" fixed="LIFOInventoryMethodNotUsedForGoodsStatement"/>
						</xsd:extension>
					</xsd:simpleContent>
				</xsd:complexType>
			</xsd:element>


			<!-- ==================== Part II: Inventory Requirements ================ -->

			<!-- Value The Closing Inventories Of Goods Covered By Election -->
			<xsd:element name="ClsInventoriesValuedForPrTYInd" type="BooleanType" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Value the closing inventories of goods covered by election</Description>
						<LineNumber>Part II Line 6(a)</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
			</xsd:element>

			<!-- Value The Beginning Inventories Of Goods Covered By This Election At Cost -->
			<xsd:element name="BegngInvntryValuedForFrstTYInd" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Value the beginning inventories of goods covered by this election at cost</Description>
						<LineNumber>Part II Line 6(b)</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
				<xsd:complexType>
					<xsd:simpleContent>
						<xsd:extension base="BooleanType">
							<xsd:attribute name="referenceDocumentId" type="IdListType"/>
							<xsd:attribute name="referenceDocumentName" type="StringType" fixed="BeginningInventoryNotValuedAtCostExplnStatement"/>
						</xsd:extension>
					</xsd:simpleContent>
				</xsd:complexType>
			</xsd:element>

			<!-- Account For The Adjustment Required In Income Over 3 Years -->
			<xsd:element name="AdjIncludedInIncomeOver3YrsInd" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Will the applicant account for the adjustment over a 3-year period? If No, attach an explanation</Description>
						<LineNumber>Part II Line 6(c)</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
				<xsd:complexType>
					<xsd:simpleContent>
						<xsd:extension base="BooleanType">
							<xsd:attribute name="referenceDocumentId" type="IdListType"/>
							<xsd:attribute name="referenceDocumentName" type="StringType" fixed="AdjNotIncludedInIncomeOverThreeYearsExplnStatement"/>
						</xsd:extension>
					</xsd:simpleContent>
				</xsd:complexType>
			</xsd:element>

			<!-- Goods Treated As Acquired -->
			<xsd:element name="ItemAGoodsTreatedAsAcquiredInd" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Did the applicant treat those goods as being acquired for a unit cost</Description>
						<LineNumber>Part II Line 7(a)</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
				<xsd:complexType>
					<xsd:simpleContent>
						<xsd:extension base="BooleanType">
							<xsd:attribute name="referenceDocumentId" type="IdListType"/>
							<xsd:attribute name="referenceDocumentName" type="StringType" fixed="GoodsNotTreatedAsAcquiredExplnStatement"/>
						</xsd:extension>
					</xsd:simpleContent>
				</xsd:complexType>
			</xsd:element>

			<!-- Credit Statements Or Reports Issued -->
			<xsd:element name="CreditStatementsOrRptsIssdInd" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Did the applicant issue credit statements or reports to shareholders</Description>
						<LineNumber>Part II Line 8(a)</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
				<xsd:complexType>
					<xsd:simpleContent>
						<xsd:extension base="BooleanType">
							<xsd:attribute name="referenceDocumentId" type="IdListType"/>
							<xsd:attribute name="referenceDocumentName" type="StringType" fixed="CreditReportIssuedStatement"/>
						</xsd:extension>
					</xsd:simpleContent>
				</xsd:complexType>
			</xsd:element>

			<!-- Inventory Taken At Actual Cost -->
			<xsd:element name="InventoryNotTakenAtActlCostInd" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Will the applicant determine beginning and ending inventories</Description>
						<LineNumber>Part II Line 9(a)</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
				<xsd:complexType>
					<xsd:simpleContent>
						<xsd:extension base="BooleanType">
							<xsd:attribute name="referenceDocumentId" type="IdListType"/>
							<xsd:attribute name="referenceDocumentName" type="StringType" fixed="InventoryNotTakenAtActualCostExplnStatement"/>
						</xsd:extension>
					</xsd:simpleContent>
				</xsd:complexType>
			</xsd:element>

			<!-- Regulations Section 1.472-4 Adjustment Agreement-->
			<xsd:element name="SectionAdjustmentAgreementInd" type="BooleanType" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Regulations section 1.472-4 adjustment agreement</Description>
						<LineNumber>Part II Line 10</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
			</xsd:element>

			<!-- ==================== Part III: Specific Goods (Unit) Method ================ -->

			<!-- Part III Line 11: Attach A List Of The Types Or Categories Of Goods -->
				<!-- Dependency is attached at the the form level -->

			<!-- Part III Line 12: Method Used To Determine The Cost Of Goods -->
			<xsd:choice minOccurs="0">

				<!-- Actual Cost Of Goods Most Recently Purchased -->
				<xsd:element name="ActCostGdsMostRctPrchsPrdcdInd" type="CheckboxType">
					<xsd:annotation>
						<xsd:documentation>
							<Description>Actual cost of goods most recently purchased</Description>
							<LineNumber>Part III Line 12</LineNumber>
						</xsd:documentation>
					</xsd:annotation>
				</xsd:element>

				<!-- Average Cost Of Goods Purchased -->
				<xsd:element name="AvgCostOfGdsPrchsPrdcdDurYrInd" type="CheckboxType">
					<xsd:annotation>
						<xsd:documentation>
							<Description>Average cost of goods purchased</Description>
							<LineNumber>Part III Line 12</LineNumber>
						</xsd:documentation>
					</xsd:annotation>
				</xsd:element>

				<!-- Actual Cost Of Goods Purchased Or Produced In The Order Of Acquisition -->
				<xsd:element name="ActlCostGdsPrchsPrdcdAcqOrdInd" type="CheckboxType">
					<xsd:annotation>
						<xsd:documentation>
							<Description>Actual cost of goods purchased or produced in the order of acquisition</Description>
							<LineNumber>Part III Line 12</LineNumber>
						</xsd:documentation>
					</xsd:annotation>
				</xsd:element>

				<!-- Other Method Used -->
				<xsd:element name="OtherMethodUsedInd">
					<xsd:annotation>
						<xsd:documentation>
							<Description>Other method used</Description>
							<LineNumber>Part III Line 12</LineNumber>
						</xsd:documentation>
					</xsd:annotation>
					<xsd:complexType>
						<xsd:simpleContent>
							<xsd:extension base="CheckboxType">
								<xsd:attribute name="referenceDocumentId" type="IdListType"/>
								<xsd:attribute name="referenceDocumentName" type="StringType" fixed="OtherMethodUsedExplnStatement"/>
							</xsd:extension>
						</xsd:simpleContent>
					</xsd:complexType>
				</xsd:element>
			</xsd:choice>

			<!-- ==================== Part IV: Dollar-Value Method ================ -->

			<!-- Part IV Line 13: Attach A Statement Describing The Method Of Defining "Items" -->
				<!-- Dependency is attached at the the form level -->

			<!-- Goods Acquired At Below-Market Prices -->
			<xsd:element name="GoodsAcqAtBelowMrktPrcsInd" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Goods acquired at below-market prices</Description>
						<LineNumber>Part IV Line 14</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
				<xsd:complexType>
					<xsd:simpleContent>
						<xsd:extension base="BooleanType">
							<xsd:attribute name="referenceDocumentId" type="IdListType"/>
							<xsd:attribute name="referenceDocumentName" type="StringType" fixed="GoodsAcqAtBelowMrktPricesStmt"/>
						</xsd:extension>
					</xsd:simpleContent>
				</xsd:complexType>
			</xsd:element>

			<!-- Part IV Line 15: Pooling method statement -->
				<!-- Dependency is attached at the the form level -->

			<!-- LIFO Computation Method for Dollar Value Pooling -->
			<xsd:element name="LIFOCmptMthdDolVlPoolingDesc" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>LIFO computation method for dollar value pooling</Description>
						<LineNumber>Part IV Line 16</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
				<xsd:complexType>
					<xsd:simpleContent>
						<xsd:extension base="LineExplanationType">
							<xsd:attribute name="referenceDocumentId" type="IdListType"/>
							<xsd:attribute name="referenceDocumentName" type="StringType" fixed="LIFOCmptMthdForDollarValuePoolingAttachment"/>
						</xsd:extension>
					</xsd:simpleContent>
				</xsd:complexType>
			</xsd:element>

			<!-- Part IV Line 17: Method Used To Determine Current Year Cost Of Goods -->
			<xsd:choice minOccurs="0">

				<!-- Dollar-Value Method Actual Cost Of Goods Most Recently Purchased -->
				<xsd:element name="DollarVlMthdCostOfGdsPrchsInd" type="CheckboxType">
					<xsd:annotation>
						<xsd:documentation>
							<Description>Dollar-value method actual cost of goods most recently purchased</Description>
							<LineNumber>Part IV Line 17</LineNumber>
						</xsd:documentation>
					</xsd:annotation>
				</xsd:element>

				<!-- Dollar-Value Method Average Cost Of Goods Purchased -->
				<xsd:element name="DolVlMthdAvgCostOfGdsPrchInd" type="CheckboxType">
					<xsd:annotation>
						<xsd:documentation>
							<Description>Dollar-value method average cost of goods purchased</Description>
							<LineNumber>Part IV Line 17</LineNumber>
						</xsd:documentation>
					</xsd:annotation>
				</xsd:element>

				<!-- Dollar-Value Method Actual Cost Of Goods Purchased Or Produced In The Order Of Acquisition -->
				<xsd:element name="DolVlMthdCostOfGdsPrchsOrdInd" type="CheckboxType">
					<xsd:annotation>
						<xsd:documentation>
							<Description>Dollar-value method actual cost of goods purchased or produced in the order of acquisition</Description>
							<LineNumber>Part IV Line 17</LineNumber>
						</xsd:documentation>
					</xsd:annotation>
				</xsd:element>

				<!-- Dollar-Value Method Other Method Used -->
				<xsd:element name="DollarValueOtherMethodUsedInd">
					<xsd:annotation>
						<xsd:documentation>
							<Description>Dollar-value method other method used</Description>
							<LineNumber>Part IV Line 17</LineNumber>
						</xsd:documentation>
					</xsd:annotation>
					<xsd:complexType>
						<xsd:simpleContent>
							<xsd:extension base="CheckboxType">
								<xsd:attribute name="referenceDocumentId" type="IdListType"/>
								<xsd:attribute name="referenceDocumentName" type="StringType" fixed="OtherDollarValueMethodUsedExplnStatement"/>
							</xsd:extension>
						</xsd:simpleContent>
					</xsd:complexType>
				</xsd:element>
			</xsd:choice>

			<!-- ==================== Part V: Inventory Price Index (IPIC) Method ================ -->

			<!-- Method Used To Compute LIFO Value Of Each Dollar-Value Pool -->
			<xsd:choice>

				<!-- Double-Extension IPIC Method -->
				<xsd:element name="DoubleExtensionIPICMethodInd" type="CheckboxType" minOccurs="0">
					<xsd:annotation>
						<xsd:documentation>
							<Description>Double-extension IPIC method</Description>
							<LineNumber>Part V Line 18</LineNumber>
						</xsd:documentation>
					</xsd:annotation>
				</xsd:element>

				<!-- Link-Chain IPIC Method -->
				<xsd:element name="LinkChainIPICMethodInd" type="CheckboxType" minOccurs="0">
					<xsd:annotation>
						<xsd:documentation>
							<Description>Link-chain IPIC method</Description>
							<LineNumber>Part V Line 18</LineNumber>
						</xsd:documentation>
					</xsd:annotation>
				</xsd:element>
			</xsd:choice>


			<!-- Selection Of Price Index Table -->
			<xsd:choice>

				<!-- Table 3 CPI Detailed Report -->
				<xsd:element name="ConsumerPriceIndexDtlRptInd" type="CheckboxType" minOccurs="0">
					<xsd:annotation>
						<xsd:documentation>
							<Description>Table 3 CPI detailed report</Description>
							<LineNumber>Part V Line 19</LineNumber>
						</xsd:documentation>
					</xsd:annotation>
				</xsd:element>

				<!-- Table 6 PPI Detailed Report -->
				<xsd:element name="ProducerPriceIndexDtlRptInd" type="CheckboxType" minOccurs="0">
					<xsd:annotation>
						<xsd:documentation>
							<Description>Table 6 PPI detailed report</Description>
							<LineNumber>Part V Line 19</LineNumber>
						</xsd:documentation>
					</xsd:annotation>
				</xsd:element>

				<!-- Other Table PPI Detailed Report -->
				<xsd:element name="OtherTablePPIDetailedReportInd" minOccurs="0">
					<xsd:annotation>
						<xsd:documentation>
							<Description>Other Table PPI detailed report</Description>
							<LineNumber>Part V Line 19</LineNumber>
						</xsd:documentation>
					</xsd:annotation>
					<xsd:complexType>
						<xsd:simpleContent>
							<xsd:extension base="CheckboxType">
								<xsd:attribute name="referenceDocumentId" type="IdListType"/>
								<xsd:attribute name="referenceDocumentName" type="StringType" fixed="OtherTablePPIDetailedRptStmt"/>
							</xsd:extension>
						</xsd:simpleContent>
					</xsd:complexType>
				</xsd:element>
			</xsd:choice>

			<!-- 10 Percent Method -->
			<xsd:element name="TenPercentMethodInd" type="BooleanType" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>10 percent method</Description>
						<LineNumber>Part V Line 20</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
			</xsd:element>

			<!-- BLS Price Index Representative Month -->
			<xsd:element name="MonthBLSPriceIndexRepDt" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>BLS price index representative month</Description>
						<LineNumber>Part V Line 21</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
				<xsd:complexType>
					<xsd:simpleContent>
						<xsd:extension base="YearMonthType">
							<xsd:attribute name="referenceDocumentId" type="IdListType"/>
							<xsd:attribute name="referenceDocumentName" type="StringType" fixed="BLSPriceIndexRepMonthStmt"/>
						</xsd:extension>
					</xsd:simpleContent>
				</xsd:complexType>
			</xsd:element>

			<!-- ==================== Part VI: Other Information ================ -->

			<!-- Part VI Line 22: Cost System Used Statement -->
				<!-- Dependency is attached at the the form level -->

			<!-- IRS Consent To Change Valuing Inventories Method -->
			<xsd:element name="CnsntChgValuingInvntryMthdInd" type="BooleanType" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Did you receive IRS consent to change your method of valuing inventories for this tax year?</Description>
						<LineNumber>Part VI Line 23</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
			</xsd:element>

		</xsd:sequence>
	</xsd:complexType>
</xsd:schema>
