Publication 5078 Assurance Testing System (ATS) Guidelines for Modernized e-File (MeF) Business Submissions For Processing Year 2023 Publication 5078 (Rev. 8-2022) Catalog Number 61936X Department of the Treasury Internal Revenue Service www.irs.gov
| Publication 5078 Assurance Testing System (ATS) Guidelines for Modernized e-File (MeF) Business Submissions For Processing Year 2023 Publication 5078 (Rev. 8-2022) Catalog Number 61936X Department of the Treasury Internal Revenue Service www.irs.gov |
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TABLE OF CONTENTS
NATURE OF SUBSTANTIVE CHANGES ............................................................................ 4
BUSINESS FORMS COVERED BY TEST PACKAGE ........................................................ 5
PART 1 GENERAL INFORMATION ................................................................................. 6
1.1 Scenarios ....................................................................................................................... 6
1.2 Employer Identification Numbers (EINs) ......................................................................... 6
1.3 Known Issues and Solutions..................................................................................................... 6
PART 2 ATS INFORMATION APPLICABLE TO ALL FORM TYPES .............................. 6
2.1 WHO MUST TEST? ............................................................................................................. 6
2.1.1 IRS e-file Application and Participation ...................................................................... 6
2.1.2 Software Developers ................................................................................................. 7
2.1.3 Transmitters .............................................................................................................. 7
2.1.4 Large Taxpayers ....................................................................................................... 7
2.2 WHAT IS TESTED? ............................................................................................................. 7
2.2.1 Scenarios by Form Type ........................................................................................... 8
2.2.2 IP Address ................................................................................................................ 9
2.3 WHEN TO TEST .................................................................................................................. 9
2.4 WHY TEST? ......................................................................................................................... 9
2.5 TESTING GUIDELINES FOR SOFTWARE DEVELOPERS ................................................. 9
2.5.1 Questionnaire............................................................................................................ 9
2.5.2 Submitting and Correcting Tests ............................................................................. 10
2.6 COMMUNICATIONS TEST FOR THE E-FILE SYSTEM .................................................... 10
2.6.1 Transmitting Returns ............................................................................................... 10
2.7 USING YOUR OWN TEST DATA ....................................................................................... 10
2.8 FEDERAL/STATE TESTING FOR FORMS 1120/1120S, 1065, 990/990 ............................ 11
EZ/990-PF and 1041 .......................................................................................................... 11
2.9 XML RESOURCES ............................................................................................................ 11
2.10 FORMATTING THE ENTITIES ........................................................................................... 12
2.11 LIMITATIONS OF THE ATS SYSTEM ................................................................................ 12
2.12 STRONG AUTHENTICATION ............................................................................................ 12
2.13 PASSWORDS .................................................................................................................... 12
2.14 SIGNATURE REQUIREMENTS ......................................................................................... 12
PART 3 ATS INFORMATION FOR SPECIFIC FORM TYPES ........................................ 13
3.1 CORPORATION RETURNS - FORMS 1120, 1120-F and 1120S ....................................... 13
3.1.1 ATS Year for Corporation Returns........................................................................... 13
3.1.2 Special Instructions for Consolidated Corporate Returns ........................................ 13
3.2 PARTNERSHIP RETURNS - FORM 1065.......................................................................... 16
3.2.1 ATS Year for Partnership Returns ........................................................................... 16
3.2.2 Form 1065 - K-1 Aggregators .................................................................................. 17
3.3 EXEMPT ORGANIZATION RETURNS - FORMS 990, 990-EZ, 990-PF, 990-N, 990-T,
4720 and 1120 POL ........................................... 17
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3.3.1 ATS Year for Exempt Organization Returns ............................................................ 17
3.4 EXCISE TAX E-FILE AND COMPLIANCE( ETEC) RETURNS – FORMS 720, 2290,.............
and 8849 ............................................................................................................................ 17
3.4.1 ATS Year for Form 720 ........................................................................................... 17
3.4.2 ATS Year for Form 2290 ......................................................................................... 17
3.4.3 ATS Year for Form 8849 ......................................................................................... 17
3.5 EMPLOYMENT TAX RETURNS - FORMS 940, 940-PR, 941, 941-PR, 941-SS, 943, ........ 18
943-PR, 944 and 945 .......................................................................................................... 18
3.5.1 ATS Year for Employment Tax Returns................................................................... 18
3.6 ESTATE AND TRUST RETURNS - FORMS 1041 .............................................................. 19
3.6.1 ATS Year for Estate and Trust Returns ................................................................... 19
3.7 EXTENSIONS - FORMS 7004 and 8868 ............................................................................ 19
3.7.1 Form 7004, Application for Automatic Extension of Time To File Certain Business
Income Tax, Information, and Other Returns ........................................................... 19
3.7.2 Form 8868, Application for Extension of Time To File an Exempt Organization ....... 20
Return .........................................................................................................................
3.8 INSTALLMENT AGREEMENT REQUEST - FORM 9465 ................................................... 20
3.9 ANNUAL WITHHOLDING TAX RETURN FOR U.S. SOURCE INCOME OF FOREIGN
PERSONS – FORM 1042.....................................................................................................20
PART 4 MODERNIZED EFILE (MeF) SCHEMAS AND BUSINESS RULES NEW
RETRIEVAL SYSTEM .................................................................................................................... 20
4.1 ESERVICES ACCOUNT ........................................................................................ 20
4.2 MEF MAILBOX ................................................................................................................... 20
PART 5 EXHIBITS ............................................................................................................ 21
5.1 EXHIBIT 1 - STANDARD POSTAL SERVICE STATE ABBREVIATIONS AND ZIP ................
CODES .............................................................................................................................. 21
5.2 EXHIBIT 2 - FOREIGN COUNTRY CODES LISTING ......................................................... 21
5.3 EXHIBIT 3 - ATS SCENARIOS ........................................................................................... 21
5.4 EXHIBIT 4 - VALID EINS .................................................................................................... 21
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NATURE OF SUBSTANTIVE CHANGES
Section Change
ALL This publication was updated to reflect tax
information for Processing Year 2023.
Table of Contents Added Form 1042 - Annual Withholding Tax
2.2.1 Return for U.S. Source Income of Foreign Persons
3.9
Table of Contents Added Form 5227
2.2.1
3.3
Table of Contents Added Form 5330
2.2.1
3.3
Table of Contents Added Form 8038-CP
2.2.1
3.3
3.3.1
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BUSINESS FORMS COVERED BY TEST PACKAGE
Form Title
720 Quarterly Federal Excise Tax Return
94x On-Line Signature PIN Registration
940 Employer's Annual Federal Unemployment (FUTA) Tax Return
940-PR Planilla para la Declaración Federal Anual del Patrono de la
Contribución Federal para el Desempleo (FUTA)
941 Employer's QUARTERLY Federal Tax Return
941-PR Planilla para la Declaración Federal TRIMESTRAL del Patrono
941-SS Employer's QUARTERLY Federal Tax Return (American Samoa,
Guam, the Commonwealth of the Northern Mariana Islands, and
the U.S. Virgin Islands)
943 Employer's Annual Federal Tax Return for Agricultural Employees
943-PR Planilla para la Declaración Anual de la Contribución Federal del
Patrono de Empleados Agrícolas
944 Employer's Annual Federal Tax Return
945 Annual Return of Withheld Federal Income Tax
990 Return of Organization Exempt From Income Tax
990-EZ Short Form Return of Organization Exempt From Income Tax
990-N Electronic Notice (e-Postcard)
990-PF Return of Private Foundation or Section 4947(a)(1) Trust Treated
as Private Foundation
990-T Exempt Organization Business Income Tax Return
1041 U.S. Income Tax Return for Estates and Trusts
1042 Annual Withholding Tax Return for U.S. Source Income of Foreign
Persons
1065 U.S. Return of Partnership Income
1120 U.S. Corporation Income Tax Return
1120-S U.S. Income Tax Return for an S Corporation
1120-F U.S. Income Tax Return of a Foreign Corporation
1120-POL U.S. Income Tax Return for Certain Political Organizations
2290 Heavy Highway Vehicle Use Tax Return
4720 Return of Certain Excise Taxes Under Chapters 41 and 42 of the
IRC
5227 Split-Interest Trust Information Return
5330 Return of Excise Taxes Related to Employee Benefit Plans
7004 Application for Automatic Extension of Time To File Certain
Business Income Tax, Information, and Other Returns
8038-CP Return for Credit Payments to Issuers of Qualified Bonds
8849 Claim for Refund of Excise Taxes
8868 Application for Extension of Time To File an Exempt Organization
Return
9465 Installment Agreement Request
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PART 1 GENERAL INFORMATION
Publication 5078, Modernized e-File (MeF) Test Package Business Submissions contains general
and program specific testing information for use in completing the Assurance Testing System (ATS)
process. The Assurance Testing System is a process to test software and electronic transmissions
prior to accepting Software Developers, K-1 Aggregators, Transmitters and Large Taxpayers into
the MeF Program. Assurance Testing is an annual process that tests the tax preparation software
and/or the electronic transmissions for each Software Developer, transmitters, and large taxpayers
wanting to participate in the MeF Program. In order to participate in the MeF Program, each
Software Developer must pass testing for each form type and each tax year that they support.
Transmitters are only required to perform a Communications Test their first year.
1.1 Scenarios
ATS scenarios are available on the https://www.irs.gov/e-file-providers/modernized-e-file-mef-
assurance-testing-system-ats webpage.
1.2 Employer Identification Numbers (EINs)
All EINs for Federal business ATS scenarios will begin with “00.” Business Rule R0000-148 has
been implemented in the ATS environment to reject any Federal business submission without a
Filer EIN beginning with “00” in the Return Header. There will be no predetermined name controls.
In order to accommodate the expanded range of EINs for business submission testing, the
EIN/name control Business Rules will be disabled in ATS.
Note: See Exhibit 4 for a complete list of the Test EINs for BMF Forms.
1.3 ATS Known Issues and Solutions
The ATS Known Issues and Solutions documents are developed to identify and provide interim
solutions to ATS issues identified with Schemas, Business Rules and Stylesheets for each form
family in the MeF System.
Known Issues and Solutions are posted on the following link:
https://www.irs.gov/e-file-providers/modernized-e-file-mef-assurance-testing-system-ats
PART 2 ATS INFORMATION APPLICABLE TO ALL FORM TYPES
2.1 WHO MUST TEST?
2.1.1 IRS e-file Application and Participation
Prior to testing, all Software Developers and Transmitters must obtain an Electronic
Transmitter Identification Number (ETIN) and an Electronic Filing Identification Number
(EFIN) through the e-file Application process. If a Software Developer intends to transmit
production submissions, they must register as both a Software Developer and Transmitter.
Refer to Publication 4164, Modernized e-File (MeF) Guide for Software Developers and
Transmitters.
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Refer to Publication 3112, IRS e-file Application and Participation, and
https://www.irs.gov/tax-professionals/e-file-provider-services
or
https://www.irs.gov/e-file-providers/become-an-authorized-e-file-provider 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 Application
System IDs (ASIDs). If the systems are not registered, the Software Developer or
Transmitter cannot access MeF.
2.1.2 Software Developers
Software Developers are required to complete Assurance Testing using the applicable
scenarios available on the https://www.irs.gov/e-file-providers/modernized-e-file-mef-
assurance-testing-system-ats webpage to be accepted into the electronic filing program
each filing season.
Software Developers are issued a Test ETIN by the IRS to be used for software testing.
To allow year round testing, the SWD ETIN stays in Test mode.
2.1.3 Transmitters
Transmitters are required to complete communication testing, to transmit production returns
to the IRS, the first year only. They do NOT need to perform a communications test each
year.
Transmitters are issued a Production ETIN by the IRS. The Forms Transmission Status
(FTS) of all e-file Applications starts in Test mode. The FTS is updated, by the IRS, to
Production status after a Transmitter passes the required communication testing. If the
transmitter wants to test again, the "Forms Transmission Status" must be moved back to
"Test", which prevents transmission of live returns.
The ETIN assigned in the application process must be included in each message.
2.1.4 Large Taxpayers
Large Taxpayers are required to complete a communications test the first year only. They do
NOT need to perform a communications test each year.
Refer to Publication 4163 Modernized e-File (MeF) Information for Authorized IRS e-file
Providers for Business Returns for general information on Large Taxpayers.
2.2 WHAT IS TESTED?
All ATS scenarios are available on the https://www.irs.gov/e-file-providers/modernized-e-file-mef-
assurance-testing-system-ats webpage. Each scenario includes a summary sheet that provides
all of the information needed to complete the scenario. The tax forms used in the scenarios may
not include information on every line. While it may appear the scenario is incomplete, the
absence of the data is intentional. For example, the software should populate any data that is
totaled or transferred from another form in the return.
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Test returns include a limited number of forms and schedules. It is not possible to represent all
possible conditions in these tests.
Test returns must be correctly prepared and computed before transmission. The IRS strongly
recommends each return be run against a parser prior to transmission. IRS processing consists
of two steps: Schema validation through a parser and Business Rule validation.
Use a separate Software ID and perform ATS testing for each software package.
Caution: To protect confidential tax and other sensitive information, do not use actual taxpayer
information in the testing environment.
2.2.1 Scenarios by Form Type
The Assurance Testing System (ATS) consists of the following number of scenarios for each
form type:
Form Type Number of Scenarios
94x ( Annual ) 12
94x ( Quarterly ) 5
94x (On-Line Signature PIN)* 1
720 3
990 3
990-EZ 2
990-N 4
990-PF 3
990-T 7
1041 6
1042 3
1065 4
1065 - K-1 Aggregators 2
1120 4
1120-F 1
1120-POL 2
1120-S 4
2290 3
4720 5
5227 5
5330 7
7004 5
8038-CP 7
8849 6
8868 3
9465 1
*Note: 94x On-Line Signature - These PIN Scenarios are the same for
94x, Annual and Quarterly forms. Also, each of the Scenarios are
posted as #12.
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2.2.2 IP Address
The IP Address for business submissions is located in the ReturnHeader 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
2.3 WHEN TO TEST
Software Developers should notify the e-help Desk toll-free at 1 (866) 255-0654 when they are
ready to test. An e-help Desk assistor will assist with all preparations needed to begin testing,
including the assignment of a Software ID to submit returns.
Note: Software Developers need a new Software ID for each tax year and each tax package they
support.
2.4 WHY TEST?
The purpose of testing prior to live processing is to ensure that:
• IRS can receive and process the electronic returns.
• Returns have fewer validation and math errors.
• Transmitters use the correct format according to the IRS MeF electronic filing specifications.
• Transmitters can retrieve responses from MeF, including acknowledgement files, State
returns and State status records.
• Filers understand and are familiar with the mechanics of electronic filing.
The IRS strongly recommends that Software Developers use the ATS system to retest when there
are Schema changes.
2.5 TESTING GUIDELINES FOR SOFTWARE DEVELOPERS
The IRS does not require a software product to offer all forms or schedules, or for all scenarios of a
particular form or schedule.
2.5.1 Questionnaire
To begin testing, Software Developers must complete and submit an IRS questionnaire
prior to testing indicating the forms and schedules they support. Go to IRS.gov and search
“MeF Testing” for additional information.
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2.5.2 Submitting and Correcting Tests
Software Developers must test the complete form with no field limitations except for the
number of occurrences. In addition, all tax types must be tested if they will be filed in
production. For example, if Forms 1120 and 1120S were initially tested and now an
additional Form 1120-F is supported, Form 1120-F must be tested and approved before
submitting live versions of the form.
Software Developers may transmit as many test returns as necessary until all scenarios are
accepted. All Business Rule rejects must be corrected to pass ATS.
2.6 COMMUNICATIONS TEST FOR THE E-FILE SYSTEM
Transmitters must use accepted software to prepare and transmit returns and must complete a one-
time error free communications test. Further communications testing is not required when adding
additional forms. Software Developers, who will not transmit, are not required to perform a
communications test.
2.6.1 Transmitting Returns
IRS allows two transmission methods for MeF:
• Internet Filing Application (IFA)
• Application to Application (A2A)
Transmitters must perform communications testing using the transmission method(s) that will
be used for production.
• If only one method will be used (IFA or A2A), then that method must be tested.
• If both methods will be used (IFA and A2A), then both methods must be tested.
2.7 USING YOUR OWN TEST DATA
All forms included in each schema package are available for testing in ATS. Software Developers
are not limited to testing only the forms provided in the scenarios. The IRS strongly recommends
Software Developers use the ATS system to test all forms supported by the software prior to the
filing season.
After passing ATS testing, Software Developers may continue testing throughout the year with their
own data using the same Test ETIN. Transmitters can request a Test ETIN to continue testing,
because the IRS will update Forms Transmission Status to Production status once the
communications test is passed. Call the e-help Desk toll-free at 1 (866) 255-0654 to obtain a Test
(Type) ETIN, as a Transmitter.
Use the same taxpayer name and address information that is provided in the scenarios for
independent tests. See Exhibit 5.4, VALID EINS for test EINs for each tax type.
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The scenarios on the https://www.irs.gov/e-file-providers/modernized-e-file-mef-assurance-
testing-system-ats webpage have the most current draft forms and schedules available. Late
legislation could affect the content of these scenarios and related schemas.
2.8 FEDERAL/STATE TESTING FOR FORMS 1120/1120-S,1065, 990/990-
EZ/990-PF and 1041
There is not a separate testing program for states. Full ATS for Transmitters and states will be
available on October 24, 2022. Contact applicable or participating states for scenarios for state
returns. Transmitters should test Federal scenarios before attempting to test state scenarios.
• Transmit Federal and State returns through A2A or IFA.
• Retrieve State returns through A2A.
Participating States will allow filers to transmit State submissions as either “linked” or “unlinked.”
• IRS forwards the State portion of a “linked” submission to the participating State if the
associated IRS return has been accepted. The Federal return and the “linked” State return
can be filed at the same time. IRS will process the Federal submission first and determine
the accepted or rejected status prior to processing the State submissions.
• IRS forwards the “unlinked” (sometimes referred to as “State stand alone”) State submission
to the participating State regardless of whether or not a Federal return has been filed and
accepted.
• Each participating State sets its own requirements for when to use a “linked” or “unlinked”
submission.
It is the responsibility of each State to determine whether or not software testing is passed. Each
State’s requirements and procedures may be found on their website. For further information on
State testing procedures, please contact the participating State office.
Additional information regarding States can be found on the Federation of Tax Administrators
website.
2.9 XML RESOURCES
Below are resources that relate to XML Schemas, software tools and parsers. The IRS does not
endorse any product and these resources are provided for information only. Any third party parser
toolkit can be utilized.
• Altova XMLSpy XML Editor
• Apache Project Directory
• W3C XML Home Page
• W3C XML Schema Home Page
• xerces.apache.org/
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2.10 FORMATTING THE ENTITIES
The business entities presented in scenarios are shown in common usage, with commas and
periods. Refer to Publication 4164, Modernized e-File (MeF) Guide for Software Developers and
Transmitters for proper formatting of business name lines and addresses using XML efileTypes.
Hyphens (-) and Ampersands (&) are the only non-alphanumeric characters allowed by IRS in entity
information.
Example:
Test Scenario:
Help For All, Inc.
31 Any Street
Anytown, MD 20901
XML Format:
Help For All Inc (BusinessNameLine1Type)
31 Any St (StreetAddressType)
Anytown (CityType)
MD (StateType)
20901 (ZipCodeType)
2.11 LIMITATIONS OF THE ATS SYSTEM
The MeF Assurance Testing System cannot handle stress or load testing. The configurations are
similar to the MeF Production System. When testing in the ATS environment, the response time is
slower than the Production environment. This is especially true for extremely large returns in one-
transmission or concurrent transmissions.
2.12 STRONG AUTHENTICATION
Refer to Section 4.1.2, Registration for A2A Credentials, in Publication 4164, Modernized e-File
(MeF) Guide for Software Developers and Transmitters for information on strong authentication.
2.13 PASSWORDS
Refer to Publication 4164, Modernized e-File (MeF) Guide for Software Developers and
Transmitters for information on passwords.
2.14 SIGNATURE REQUIREMENTS
Refer to Section 8, MEF ALTERNATIVE SIGNATURES, in Publication 4164, Modernized e-File
(MeF) Guide for Software Developers and Transmitters for information on electronic signatures.
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PART 3 ATS INFORMATION FOR SPECIFIC FORM TYPES
3.1 CORPORATE RETURNS - FORMS 1120, 1120-F and 1120-S
• Software Developers supporting clients that file Forms 1120-L and 1120-PC as subsidiaries
must develop their own scenarios including these forms and submit them for testing.
3.1.1 ATS Year for Corporate Returns
ATS testing for Corporation Returns is for Tax Year 2022 /Processing Year 2023.
Scenarios are available on the https://www.irs.gov/e-file-providers/modernized-e-file-mef-
assurance- testing-system-ats webpage.
3.1.2 Special Instructions for Consolidated Corporate Returns
MeF requires tax preparation software approved for electronic filing to use IRS forms for
reporting data for each subsidiary return.
• The consolidated return tax preparation software approved for electronic filing must
allow taxpayers to create a separate “stacked return” for the parent and each
subsidiary return.
• The tax preparation software must allow taxpayers to report Eliminations and
Adjustments as a separate “stacked return.”
• The tax preparation software may also allow taxpayers to use spreadsheets for the
internal review of the return, but IRS requires all subsidiary data to be:
o formatted,
o transmitted, and
o viewed by the IRS as “stacked returns”
MeF requires supporting data to be included in tax preparation software (see example
provided below) or attached as scanned PDF files.
• The IRS reviews all of the forms and instructions attached to the corporate forms and
identifies every instance where taxpayers are required to attach supporting data.
• The IRS provides structured formats to Software Developers or provides instructions
to enter supporting data as PDF files (in instances where IRS has not defined a
format).
When the IRS has defined structured formats, Software Developers are required to use
these formats for developing tax preparation software approved by IRS for electronic filing.
• It is the responsibility of Software Developers to provide appropriate instructions for
taxpayers to enter supporting data to meet the IRS guidelines.
• Most Software Developers will allow taxpayers to import/export data from other
sources.
• Software Developers should discuss available options with the taxpayer to determine
how to prepare supporting data for their electronic return.
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When submitting a consolidated return, the software must provide detail for each entity at
the entity level and roll data up to the consolidated return. At a minimum, this roll-up
information must be provided on any line where the form requires a statement or schedule
to be attached (e.g., Form 1120, Line 10, Other Income (attach schedule), Line 26, Other
Deductions (attach schedule).
However, there are forms and schedules that are transactional or informational in nature
and cannot be mathematically consolidated or reported on the consolidated return. The
transactional data flows to the consolidated return via a different form or schedule and the
informational data is attached to the consolidated return.
For example, the Form 6252, Installment Sale Income, results for each transaction flow to
the Form 4797, Sales of Business Property and subsequently, the data on the Form 4797
flows to the consolidated return. The Form 8883, Asset Allocation Statement Under Section
338, provides informational data only and does not flow to any other schedule, form or a
consolidated return.
Below is an example based on the data provided in ATS, Form 1120, Scenario 2 for a
consolidated return.
Attachment 1, F1120, line 10, Other Income (ItemizedOtherIncomeSchedule)
Consolidated Hide 'N Seek The Greek Acme Food
Schedules TOTAL Foods, Inc. Playhouse Corp.
Sales 217,441 208,671 8,770
Exchange Gain/Loss
Realized -2,321,468 -2,229,104 -92,364
Partnership
Income/Loss 50,559,438 -59,869 220,747 50,398,560
Miscellaneous Income 149,354 156,146 -6,792
Interco Consulting
Fees 1,448,935 1,448,935
TOTAL 50,053,700 -475,221 220,747 50,308,174
The Parent (Hide ‘N Seek Foods, Inc) will provide the following data on the
ItemizedOtherIncomeSchedule:
Corporation Corporation Other Income Type Other Income
Name EIN Amount
Hide ‘N Seek 00-0000002 Sales 208,671
Foods, Inc.
Hide ‘N Seek 00-0000002 Exchange Gain/Loss -2,229,104
Foods realized
Hide ‘N Seek 00-0000002 Partnership Income/Loss -59,869
Foods
Hide ‘N Seek 00-0000002 Miscellaneous Income 156,146
Foods
Hide ‘N Seek 00-0000002 Interco Consulting Fees 1,448,935
Foods
Hide ‘N Seek 00-0000002 Total -475,221
Foods
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The first subsidiary (The Greek Playhouse) would provide the following data on the
ItemizedOtherIncomeSchedule:
Corporation Corporation Other Income Type Other Income
Name EIN Amount
The Greek 00-0000012 Partnership Income/Loss 220,747
Playhouse
The Greek 00-0000012 Total 220,747
Playhouse
The second subsidiary (Acme Food Corp) will provide the following data on the
ItemizedOtherIncomeSchedule:
Corporation Corporation Other Income Type Other Income
Name EIN Amount
Acme Food Corp 00-0000013 Sales 8,770
Acme Food Corp 00-0000013 Exchange Gain/Loss -92,364
realized
Acme Food Corp 00-0000013 Partnership Income/Loss 50,398,560
Acme Food Corp 00-0000013 Miscellaneous Income -6,792
Acme Food Corp 00-0000013 Total 50,308,174
The consolidated return should have an attachment for Other Income and the following data
must be provided in one of the following formats:
Format 1 - The ItemizedOtherIncomeSchedule for the consolidated return contains a roll-up
of the detail for each entity.
Corporation Corporation Other Income Type Other Income
Name EIN Amount
Hide ‘N Seek 00-0000002 Sales 208,671
Foods
Hide ‘N Seek 00-0000002 Exchange Gain/Loss realized -2,229,104
Foods
Hide ‘N Seek 00-0000002 Partnership Income/Loss -59,869
Foods
Hide ‘N Seek 00-0000002 Miscellaneous Income 156,146
Foods
Hide ‘N Seek 00-0000002 Interco Consulting Fees 1,448,935
Foods
The Greek 00-0000012 Partnership Income/Loss 220,747
Playhouse
Acme Food Corp 00-0000013 Sales 8,770
Acme Food Corp 00-0000013 Exchange Gain/Loss realized -92,364
Acme Food Corp 00-0000013 Partnership Income/Loss 50,398,560
Acme Food Corp 00-0000013 Miscellaneous Income -6,792
Hide ‘N Seek 00-0000002 Total 50,053,700
Foods, Inc.
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Note: Dependencies should be attached at the entity level and also rolled up to the
consolidated return.
Format 2 - The ItemizedOtherIncomeSchedule for the consolidated return contains a roll-up
of the total from each entity.
Corporation Corporation Other Income Type Other Income
Name EIN Amount
Hide ‘N Seek 00-0000002 Total Other Income -475,221
Foods, Inc.
The Greek 00-0000012 Total Other Income 220,747
Playhouse
Acme Food 00-0000013 Total Other Income 50,308,174
Corp
Hide ‘N Seek 00-0000002 Consolidated Total 50,053,700
Foods, Inc.
Note: Dependencies should be attached at the entity level and also rolled up to the
consolidated return.
Format 3 - The ItemizedOtherIncomeSchedule for the consolidated return contains a total of
all subsidiaries by category.
Corporation Corporation Other Income Type Other Income
Name EIN Amount
Hide ‘N Seek 00-0000002 Sales 217,441
Foods, Inc.
Hide ‘N Seek 00-0000002 Exchange Gain/Loss -2,321,468
Foods realized
Hide ‘N Seek 00-0000002 Partnership Income/Loss 50,559,438
Foods
Hide ‘N Seek 00-0000002 Miscellaneous Income 149,354
Foods
Hide ‘N Seek 00-0000002 Interco Consulting Fees 1,448,935
Foods
Note: Dependencies should be attached at the entity level and also rolled up to the
consolidated return.
3.2 PARTNERSHIP RETURNS - FORMS 1065
3.2.1 ATS Year for Partnership Returns
ATS testing for Partnership Returns is for Tax Year 2022 / Processing Year 2023.
Scenarios are available on the https://www.irs.gov/e-file-providers/modernized-e-file-
mef-assurance-testing-system-ats webpage.
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3.2.2 Form 1065 - K-1 Aggregators
K-1 Aggregators are required to complete Assurance Testing using the applicable scenarios
available on the https://www.irs.gov/e-file-providers/modernized-e-file-mef-assurance-
testing-system-ats webpage to be accepted into the electronic filing program each filing
season.
3.3 EXEMPT ORGANIZATION RETURNS - FORMS 990, 990-EZ, 990-PF, 990-N,
990-T, 1120-POL, 4720, 5227, 5330, and 8038-CP
One Software ID may be used for Forms 990, 990-EZ, 990-N, 990-PF and/or 8868. Forms 990-T,
1120-POL, 4720, 5227, 5330 and 8038-CP all require their own separate Software ID.
There is a single Questionnaire that includes Forms 990, 990-EZ, 990-N, 990-PF and 8868.
There are separate Questionnaires for Forms 990-T, 1120-POL, 4720, 5227, 5330 and 8038-CP.
3.3.1 ATS Year for Exempt Organizations and Other Tax Exempt Entities Returns
ATS testing for Exempt Organization and Other Tax Exempt Entities Returns is for Tax
Year 2022/Processing Year 2023 with the exception of Form 8038-CP. The 8038-CP is
for Tax Year 2023/Processing Year 2023. Scenarios are available on the
https://www.irs.gov/e-file-providers/modernized-e- file-mef-assurance-testing-system-
ats webpage.
3.4 EXCISE TAX E-FILE AND COMPLIANCE (ETEC) RETURNS - FORMS 720, 2290
and 8849
Scenarios are available on the https://www.irs.gov/e-file-providers/modernized-e-file-
mef-assurance-testing-system-ats webpage.
3.4.1 ATS Year for Form 720
ATS testing for Form 720 is for Tax Year 2023/Processing Year 2023.
• The scenarios for Form 720 are for the first quarter. If additional quarters need to be
tested, we will notify the Software Developers.
3.4.2 ATS Year for Form 2290
ATS testing for Form 2290 is for Tax Year 2022/Processing Year 2023.
3.4.3 ATS Year for Form 8849
ATS testing for Form 8849 is for Tax Year 2023/Processing Year 2023.
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3.5 EMPLOYMENT TAX RETURNS - FORMS 940, 940-PR, 941, 941-PR, 941-SS, 943,
943-PR, 944, 945 and 94x On-Line Signature PIN Registration
Software Developers supporting the 94x MeF Forms and 94x On-Line Signature PIN
Registration must use the MeF developed ATS Scenarios in order to pass ATS Testing.
Separate Software IDs are required for the 94x Annual Forms, 94x Quarterly Forms and
94x On-Line Signature PIN Registration.
• A separate Software ID is issued for the 94x On-Line Signature PIN
Registration. The Software ID issued for the 94x Annual Forms and 94x Quarterly Forms
can no longer be used with the 94x On-Line Signature PIN Registration software package.
• The Software ID for the 94x Annual Forms (Form 940, Form 940-PR, Form
943, Form 943-PR, Form 944, and Form 945) is issued with a unique 2-digit number after
the Tax Year indicator “YY” (YY88NNNN). For example, a Software ID issued for the Tax
Year 2022 94x Annual Forms software package will be in the format of 2288NNNN.
• The Software ID for the 94x Quarterly Forms (Form 941, Form 941-PR, and
Form 941-SS) is issued with a unique 2-digit number after the Tax Year indicator “YY”
(YY99NNNN). For example, a Software ID issued for the Tax Year 2023 94x Quarterly
Forms software package will be in the format of 2399NNNN
3.5.1 ATS Year for Employment Tax Returns
For Processing Year 2023, the Employment Tax Return (94x) ATS Scenarios were
developed for the following tax years:
• Tax Year 2022
Twelve ATS Scenarios were developed, and they include the following forms:
o Form 940
o Form 940-PR
o Form 943
o Form 943-PR
o Form 944
o Form 945
Note: Scenario #12 for the 94x On-Line Signature PIN will be posted on the Annual
and Quarterly pages.
• Tax Year 2022
(Quarterly Forms Only)
Five ATS Scenarios were developed for the following forms:
o Form 941
o Form 941-PR
o Form 941-SS
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Scenarios are available on the https://www.irs.gov/e-file-providers/modernized-e-
file-mef-assurance-testing-system-ats webpage.
3.6 ESTATE AND TRUST RETURNS - FORMS 1041
Software Developers supporting the 1041 MeF Forms must use the MeF developed ATS Scenarios
in order to pass ATS Testing.
1041 MeF ATS testing includes:
• Form 1041
• Form 7004
Software Developers supporting the extension Form 8868 will complete the test scenarios for this
form in addition to the Form 1041 scenarios.
3.6.1 ATS Year for Estate and Trust Returns
ATS testing for Estate and Trust Returns is for Tax Year 2022/Processing Year 2023.
Scenarios are available on the https://www.irs.gov/e-file-providers/modernized-e-file-
mef-assurance-testing-system-ats webpage.
The test data for the extensions are designed for returns other than Form 1041. If the
software is restricted to 1041 returns only, the Software Developer can send in the test
extension with 1041 data. For example, Form 7004 Return Code can be changed to “08”.
3.7 EXTENSIONS - FORMS 7004 and 8868
Software Developers who support extension forms should identify Form 7004 and/or 8868 in the
questionnaire as supported forms. Testing for extensions is required once per filing season. For
example, Software Developers who support Forms 1120, 1065 and 1041 must complete Form 7004
testing once. - Remove Chart (Form 7004 in no longer tested under different form families. See next
update for 8868 change.)
3.7.1 Form 7004, Application for Automatic Extension of Time To File Certain
Business Income Tax, Information, and Other Returns
A separate software ID is required for Form 7004. Form 7004 extensions are not included in
the testing for Forms 1120, 1065, or 1041. Software Developers who support the Form 7004
extension must test the 7004 scenarios independently from the aforementioned forms. For
ATS testing, Form 7004 has its own testing procedures and has its own Software Developer
Questionnaire.
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3.7.2 Form 8868, Application for Extension of Time To File an Exempt Organization
Return
Add an additional paragraph at beginning of section to read: Form 8868 Extensions are
included in testing under the 990 form family. Software Developers who support Form 8868 will
identify it as a supported form in the 990 family questionnaire.
Individuals needing an extension of time to file Form 4720 using an SSN (Return Code 03)
must file in paper format. Corporations electronically extending Form 4720 should continue
to enter Return Code "09" and their EIN.
Form 8868, Application of Extension of Time to File an Exempt Organization Return, does
not require a signature if it is not submitted with a payment. If providing a payment, you may
use the Practitioner PIN or the scanned Form 8453-TE method to submit the extension
application and payment.
.
3.8 INSTALLMENT AGREEMENT REQUEST - FORM 9465
Installment agreement requests are included in testing under specific form families for out-of-
business sole-proprietors. Software Developers who support installment agreement requests
should identify Form 9465 in the questionnaire as a supported form. Form 9465 will only be
accepted as a stand-alone for these business tax types.
Installment Agreement Request Form Family
9465 720, 94x, or 2290
3.9 ANNUAL WITHHOLDING TAX RETURN FOR U.S. SOURCE INCOME OF FOREIGN
PERSONS – FORM 1042
ATS testing for Form 1042 will be new for Tax Year 2022 / Processing Year 2023. Scenarios
are available on the https://www.irs.gov/e-file-providers/modernized-e-file-mef-assurance-
testing-system-ats webpage.
PART 4 MODERNIZED E-FILE (MeF) SCHEMAS AND BUSINESS RULES
RETRIEVAL SYSTEM
The Modernized e-File (MeF) Schemas and Business Rules are distributed to software providers
through the Registered User Portal – eServices Secure Object Repository (SOR). This information
is no longer available on IRS.gov.
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4.1 E-Services Account
Software providers use their existing e-Services account to pick up the Schema and Business
Rule packages. The IRS sends QuickAlert messages informing users when the Schema and
Business Rule packages are in their SOR accounts and ready for pick-up.
4.2 MeF Mailbox
The MeF Schema and Business Rule packages are available to Authorized Users listed on e-
File applications for Software Developers and States. Please contact the MeF Mailbox with the
Company Name, your Authorized User role and ETIN to request these packages.
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PART 5 EXHIBITS
5.1 EXHIBIT 1 - STANDARD POSTAL SERVICE STATE ABBREVIATIONS AND ZIP
CODES
Standard Postal Service State Abbreviations and ZIP Codes are available on the Modernized e-
File (MeF) User Guides & Publications webpage.
5.2 EXHIBIT 2 - FOREIGN COUNTRY CODES LISTING
Foreign Country Codes are available on the Modernized e-File (MeF) User Guides &
Publications webpage.
5.3 EXHIBIT 3 - ATS SCENARIOS
ATS Scenarios are available on the https://www.irs.gov/e-file-providers/modernized-e-
file-mef-assurance-testing-system-ats webpage.
5.4 EXHIBIT 4 - VALID EINS
Use “00” as the pre-fix for all Federal and State business return EINs. The EIN ranges are
designated for each tax type. The “00” is enforced by a Business Rule for Federal returns. The EIN
ranges for State returns are recommended but are NOT enforced by a Business Rule. For
example:
00-9000000 through 00-9999999 is used for Exempt Organizations and Other Tax Exempt Entities
00-1000000 through 00-1999999 is used for ETEC
00-2000000 through 00-2999999 is used for 1065
00-3000000 through 00-3999999 is used for 94x
00-4000000 through 00-4999999 is used for 1041
00-5000000 through 00-5999999 is used for 1042
00-9000000 through 00-9999999 is used for Exempt Organizations and Other Tax Exempt Entities
The ranges can be separated between IRS and State usage. The States would determine their
specific ranges. As an example:
00-0000000 through 00-0199999 is used for 1120 Federal returns
00-0200000 through 00-0255555 is used for 1120 Alabama State Testing
00-0256666 through 00-0260000 is used for 1120 Arkansas State Testing
The States Federation of Tax Administrators (FTA) could divvy up the EINs between XX-X200000
thru XX-X999999 for externals to use for State Testing.
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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