Table of Contents
1.0 INTRODUCTION .................................................................................................. 4
1.1 What’s New For Tax Year 2019? .................................................................................... 4
1.1.1 Business Allocation Method change ............................................ Error! Bookmark not defined.
1.1.2 Important Changes to Existing Forms ......................................................................................... 5
1.2 Exclusions From Business Tax e-File ........................................................................... 5
1.3 TY2019 Preparer Mandate .............................................................................................. 5
2019 Tax Year e-File Calendar ................................................................................................... 6
2.0 ACCEPTANCE AND PARTICIPATION ............................................................... 7
2.1 Participation Requirements ........................................................................................... 7
2.2 Responsibilities of Developers and EROs .................................................................... 7
2.2.1 Confidentiality .............................................................................................................................. 8
2.2.2 Penalties ...................................................................................................................................... 8
2.2.3 Advertising Standards .................................................................................................................. 8
2.3 Compliance Requirements ............................................................................................. 8
3.0 SCHEMAS AND SPECIFICATIONS .................................................................. 11
3.1 Schema Version Numbering ........................................................................................ 11
3.2 Linked And Unlinked Returns ...................................................................................... 11
3.3 Types Of Submissions And Receipts ......................................................................... 12
3.3.1 State Submission Denied By MeF ............................................................................................. 12
3.3.2 State Submission Acknowledged By State ................................................................................ 12
3.3.3 Re-submission of State Rejected Return .................................................................................. 12
3.4 Zip File And XML File Naming Conventions ............................................................... 13
3.4.1 Zip File Naming Convention ...................................................................................................... 13
3.4.2 XML File Naming Conventions .................................................................................................. 13
3.5 Attaching Non-XML Documents .................................................................................. 14
3.6 Embedded and Attached Schedules ........................................................................... 17
3.6.1 Embedded Schedules ................................................................................................................ 17
3.6.2 Attached Schedules ................................................................................................................... 18
4.0 SUPPORTED TAX FORMS ............................................................................... 19
4.1 Forms That Can Only be Submitted in XML Format .................................................. 19
4.2 Required Forms That Can Only Be Submitted as PDF Attachments ....................... 20
4.3 Forms That Can Be Submitted in XML Format or PDF Attachments ....................... 20
4.4 Naming PDF Attachments ............................................................................................ 21
4.5 Information for UBTI Filers ........................................................................................... 21
4.5.1 Federal Schedule C Requirement ............................................................................................. 21
4.5.2 No Joint Filing Status for UBTI Taxpayers ................................................................................ 22