Publication 1436 Assurance Testing System (ATS) Guidelines for Modernized e-File (MeF) Individual Tax Returns for Tax Year 2022 Publication 1436 (Rev. 11-2022) Catalog Number 10459B Department of the Treasury Internal Revenue Service www.irs.gov
| Publication 1436 Assurance Testing System (ATS) Guidelines for Modernized e-File (MeF) Individual Tax Returns for Tax Year 2022 Publication 1436 (Rev. 11-2022) Catalog Number 10459B Department of the Treasury Internal Revenue Service www.irs.gov |
| Table of Contents What Is Modernized e-File (MeF)? ........................................................... 1 When Does ATS Open? ............................................................................ 1 Who Must Test? ........................................................................................ 1 Software Developers ................................................................................ 2 Transmitters .............................................................................................. 2 Why Test? ................................................................................................. 2 What Is Tested? ........................................................................................ 3 XML Resources ......................................................................................... 3 Formatting the Entities ............................................................................. 3 When to Test ............................................................................................. 4 Testing Guidelines for Software Developers .......................................... .4 Federal/State Testing for Form 1040 ....................................................... 5 Electronic Signatures ............................................................................... 5 Practitioner PIN ......................................................................................... 5 Reviewing Acknowledgement Files and Correcting Tests .................... 6 Final Transmission ................................................................................... 6 Communication Test for the MeF System ............................................... 6 Using your own Test ................................................................................. 6 Social Security Numbers to use for Testing ........................................... 6 1040 Series and Extensions Known Issues and Solutions .................... 7 |
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What Is Modernized e-File (MeF)?
The Modernized e-File (MeF) system is a replacement of IRS tax return filing technology with a
modernized, Internet- based electronic filing platform. MeF uses the widely accepted Extensible Markup
Language (XML) format. This is an industry standard used when identifying, storing and transmitting data
rather than the proprietary data transmission formats used by older e-File programs. MeF is successfully
processing electronically filed tax returns for individuals, corporations, partnerships, excise tax filers, and
exempt organizations.
In Processing Year 2023, MeF will accept returns for the current Tax Year 2022, in addition to prior Tax
Years 2020 and 2021, for the Form 1040 series. Subsequent Tax Years added to the MeF Platform, will
affect the filing of prior year returns through MeF.
■ DO NOT file a Form 2350 or Form 4868 for a prior year return.
■ MeF began accepting Form 9000 in Tax Year 2021.
■ MeF began accepting Form 1040 Schedule LEP in Tax Year 2020.
■ MeF began accepting Form 1040-X beginning Tax Year 2019.
When Does ATS Open?
ATS opens on October 24, 2022.
Who Must Test?
Software Developers must complete the applicable test returns in the Modernized e-File (MeF)
Assurance Testing System (ATS) Updates prior to being accepted into the 1040 and the 1040-NR MeF
Program for the Tax Year 2022 filing season. Transmitters, who are not also Software Developers, and
who are new to the MeF Platform must also perform a one-time Communication Test to ensure their ability
to perform certain service requests.
Prior to testing, all Software Developers and Transmitters must have obtained an Electronic
Transmitter Identification Number (ETIN) and an Electronic Filer Identification Number (EFIN) through
the application process.
Refer to Publication 3112, IRS e-File Application and Participation and e-Services – Online. Tools for
Tax Professionals for Online Application procedures.
Software Developers and Transmitters using Application to Application (A2A) are required to register the
system(s) that will be used to conduct business with MeF to obtain a System ID. If the systems are not
registered, the Software Developer or Transmitter cannot access MeF.
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Software Developers
Applicants selecting the Provider Option "Software Developer" will be assigned both a Transmitter ETIN
and a Software Developer ETIN. The Software Developer ETIN is used exclusively to test software. To
test software, the e-Help Desk assigns a Test ETIN to Software Developers. This ETIN will remain in
“Test” status and will not be moved to “Production” status; allowing a developer to test year-round.
Note: The Modernized e-File Assurance Testing System configuration is not identical to the MeF
Production system. A tester should not expect the same response time when testing in the ATS
environment versus the Production environment. Do not use ATS for performance or load testing;
however, testing a single extremely large return in one transmission is acceptable.
Transmitters
The ETIN for transmitters will remain in “Test” status until the transmitter passes a one-time
Communication Test with the Internal Revenue Service (IRS), at which time the ETIN will then move to
“Production” status.
The transmission status (“Test” or “Production”) of the ETIN used must match the Test/Production
Indicator in the Message Header; otherwise, the message will reject.
Note: If a transmitter does not have one of the form types that they wish to transmit, listed on their e-File
application, they should call the e-Help desk at 1-866-255-0654 for assistance.
Why Test?
The purpose of testing prior to live processing is to ensure:
■ Transmitters use the correct format and meet the Internal Revenue Service (IRS) MeF electronic
filing specifications
■ Returns have fewer validation and math errors
■ IRS can receive and process the electronic submissions
■ Filers understand and are familiar with the mechanics of electronic filing
■ Transmitters may retrieve responses from MeF, including acknowledgment files
Note: The development of Publication 1436, Assurance Testing System (ATS) Guidelines for Modernized
e-File (MeF) Individual Tax Returns, utilizes the most current forms and schedules available at the time of
publishing. Be aware that late legislation may affect the content of test returns and related schemas.
Although not required, the IRS strongly recommends retesting through ATS when there are both minor
and major schema changes.
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What Is Tested?
The 1040, 1040-SR, 1040-SS/PR, 1040-NR, 2350, 4868, 56 and 9465, ATS test returns are available on
the Modernized e-File (MeF) Assurance Testing System (ATS) Updates webpage and are no longer
contained within this Publication.
The IP Address for 1040 Series submissions is in the Return Header schema.
Use the following IP Address in the scenarios:
■ 192.168.2.1 or
■ Any valid public IP Address that meets the correct schema format
The 1040 ATS test returns for Tax Year 2022 consists ofthirteen ( 3)1 tax returns for Forms 1040, 1040-
SR, 1040-SS/PR, 4868, 2350, 56, 9465. The Form 1040-NR will have five (5) scenarios.
The test returns include a variety of forms and schedules accepted for electronic filing through the 1040
MeF platform. The tests do not contain every possible condition; therefore, once a Software Developer has
passed ATS testing, they may self-test additional conditions appropriate to its product and clientele.
The test return scenarios provide information necessary to prepare selected forms and schedules. Test
returns must be correctly prepared and computed before transmission. IRS processing consists of two steps
– schema validation and business rule validation. The IRS strongly recommends that each return run
against an XML parser prior to transmission to ensure the schema is valid and complies with IRS Standards.
XML Resources
Below are some XML resources that relate to XML schemas, software tools, and parsers. The IRS is not
endorsing any product. These resources are for information only.
You may choose any third-party parser toolkit or use your own.
■ W3C XMLHomePage
■ W3C XML SchemaHomePage
■ XML Spy
■ xerces.apache.org/
Formatting the Entities
Some addresses represented in the test return scenarios reflect commas and periods. XML does not
allow for commas and periods. Refer to XML e-File Types in Publication 4164, Modernized e-File
Guide for Software Developers and Transmitters, for proper formatting of name lines and addresses.
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Example:
Test Scenario 3 address:
Lynette Heather
2525 Juniper St
Paul, ID 83347
XML Format Lynette
Lynette<Heather (NameLine1Type)
2525 Juniper St (StreetAddressType)
Paul (CityType)
ID (StateType)
83347 (ZipCodeType)
When to Test
A new Software Developer that is ready to test must call the e-Help Desk at 1-866-255-0654. The e-Help
Desk will assist with all preparations necessary to begin testing, excluding the assignment of a
SoftwareID to use when creating software and/or submitting returns. Developers must access their online
application and complete a questionnaire to create a Software Identification Number for each product
they intend to test and/or market. Developers must access their online application and complete a
questionnaire to create a Software Identification Number for each product they intend to test and/or
market.
Note: Vendors need a new SoftwareID for each tax year and each tax package supported.
Testing Guidelines for Software Developers
It is not required that the software provide support for all allowed forms or schedules, nor for the total
number of allowed occurrences of a particular form or schedule. During the creation of the Software
Identification Number, a Software Developer will be required to identify all limitations to its software
package by completing and submitting a checklist of Forms and Schedules which are supported, as well
as listing any other specific conditions not supported by the product. If a Software Developer tests with
limitations, then decides to support additional forms or schedules not included in the initial testing, the
Software Developer must update the product questionnaire on their e-File application. If the newly added
forms or schedules are added prior to passing ATS testing, they must successfully pass testing before
moving to Production. Otherwise, it will be incumbent upon the developer to self-test to ensure product
accuracy.
Note: If you purchase current year ATS approved software, and the Purchaser markets, brands and/or
modifies the software data from its original version, the Purchaser is required to contact the e-Help Desk
at 1-866-255-0654 to apply for a separate Software Identification Number. Upon assignment of a
separate Software Identification Number, you must complete a Communication Test.
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Federal/State Testing for Form 1040
ATS will open on October 24, 2022. Transmitters and states should test federal scenarios before
attempting to test with the states. Contact each state for specific information on the scenarios to use for
its state returns. Application-to-Application (A2A) or Internet Filing Application (IFA) are used to transmit
both federal and state returns. States must retrieve state returns through A2A. If you participate in the
Federal/State Electronic Filing Program for the Form 1040 Series, you may use any of the test returns.
Specific instructions are available from the participating states.
Electronic Signatures
The MeF electronic signature options for Forms 1040 and 1040-NR are:
■ Practitioner PIN Option
■ Self-Select PIN Option
Identify the selected signature option in the Return Header. MeF validates that a signature is present for
each return. Refer to Publication 4164, Modernized e-File Guide for Software Developers and
Transmitters, for specific information regarding signature requirements.
Practitioner PIN
Taxpayers using an Electronic Return Originator (ERO) may use the Practitioner PIN option. If a taxpayer
is filing through an On-Line Provider, this option is not available. The Practitioner PIN option consists of
two PINs – one for the taxpayer and one for the practitioner.
■ Taxpayer PIN – The taxpayer chooses the PIN they wish to use to sign their return. The Taxpayer’s
PIN must be five numeric characters and cannot contain all zeros.
■ Practitioner PIN –The ERO selects an eleven-character PIN to sign the return. The first six positions
of the Practitioner PIN must be the ERO’s EFIN. The next five positions consist of up to five numeric
characters selected by the ERO and cannot be all zeros..
The taxpayer must decide whether they want to enter their own PIN or whether they authorize the ERO to
enter the PIN they choose as their signature. For the Form 1040 Series, this authorization must be made
on Form 8879, IRS e-File Signature Authorization.
The following fields are required for the Practitioner PIN method, or the return will reject:
■ Practitioner PIN
■ PIN Entered by Indicator
■ Taxpayer PIN
■ Date Signed
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Reviewing Acknowledgement Files and
Correcting Tests
You may transmit as many tests as necessary until you receive no error messages on the test returns. To
successfully complete and pass ATS, you will need to correct all Business Rule violations.
Final Transmission
When you receive no rejects, Transmitters, who are not also Software Developers testing in ATS, new to
the MeF Platform will then be required to send one final message with one or more submissions to
complete the one-time communication testing process. Software Developers will not need to perform
Communication Testing.
Communication Test for the MeF System
The IRS allows two means of transmission for MeF, Application-to-Application (A2A) and Internet
Filing Application (IFA).
■ If you will be transmitting returns through A2A, you must perform the Communication Test through A2A.
■ If you will be transmitting returns through IFA, you must perform the Communication Test through IFA.
■ If you will be transmitting returns through both portals, A2A and IFA, a Communication Test is
required through both systems.
Using your own Test
After passing ATS, Software Developers may test with their own data using their test ETIN. Software
Developer's may reach out to their assigned ATS testing team for assistance with any unresolvable
conditions encountered during their self-testing. You may use the same taxpayer entity information
(name(s) and social security number(s)) provided in the test returns for your independent tests.
Social Security Numbers to use for Testing
Social Security Numbers valid for testing federal and state returns must have “00” as the 4th and 5th digits.
There are no other restrictions or designated ranges for Social Security numbers in MeF federal and state
testing.
The range of Social Security Numbers assigned to States have been removed. All Social security
numbers valid for MeF testing can be used with any state or federal return submitted through MeF. A valid
Social Security Number sfor MeF testing must have “00” as the 4th and 5th digits.
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The following business rules are applicable to 1040 MeF ATS:
■ R0000-129-01 – The 4th and 5th digits of the ‘PrimarySSN’ in the Return Header must be equal to
“00” for testing.
■ R0000-130-01 – The 4th and 5th digits of the Spouse SSN in the Return Header must be equal to
“00” for testing.
Note: Test returns submitted to 1040 MeF ATS, which include a Primary SSN or Spouse SSN that are
not valid for testing will reject.
1040 Series and Extensions Known Issues and
Solutions
The 1040 Series and Extensions ATS Known Issues and Solutions are available on IRS.gov and can be
found within the following link:
Modernized e-File (MeF) Assurance Testing System (ATS) Updates
Please contact the e-Help Desk toll-free at 1-866-255-0654 to provide any comments or feedback about
this Publication.
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