Schema for IRS Form 1023 Cyber Assistant October 2004 Initial Draft December 30, 2005 IRS e-file Corporate Income Tax Schema - Base types commonly used across schema files 2005 Initial Draft September 09, 2005 Attributes to be applied to each return data group (a.k.a. return), which is a collection of return documents. The number of return documents in the return Attribute to be applied for each return document Must be unique within the return Software ID Software Version Base type for a string Base type for a URI Base type for a date Year and month type in the format of YYYY-MM Month type in the format of --MM Month and day type in the format of --MM-DD The end date of a calendar quarter. Base type for a date and time stamp Base type for a 4-digit year Base type for a boolean. Typically used on an Yes or No field. Typically used by an optional checkbox. Base type for an integer Base type for a non-negative integer Base type for a positive integer Base type for a long integer 2-digit decimal typically used by a decimal amount field. 2-digit decimal typically used by a non-negative decimal amount field. Type for a U.S. integer amount field Type for a U.S. non-negative integer amount field Type for a U.S. negative integer amount field Type for a U.S. positive integer amount field Type for a foreign integer amount field Type for a foreign non-negative integer amount field A fraction between 0 and 1 that allows up to 5 decimal places A non-negative decimal that allows up to 11 total digits and 4 fraction digits Business Activity Code Routing Transit Number - 9 digits beginning with 01 through 12, or 21 through 32 Bank Account Number - 17 alphanumeric characters with hyphens Type of Bank Account - 1 for Checking, 2 for Savings Checking Savings Type for Social Security No. - 9 digits Type for Employer Identification No. - 9 digits starting with a predefined 2-digit IRS District Office code Type for Electronic Transmitter Identification No. - 5 digits Type for Preparer Personal Identification No. - P followed by 8 digits Type for Electronic Filing Identification No. - 6 digits Type for Third Party Designee Personal Identification No. - 9 alphanumeric characters Type for Practitioner PIN Type for Intermediate Service Provider No. - 6 uppercase alphanumeric characters The type of originator Used for a PIN signature Must be globally unique. Format is: EFIN (6 digits) -> Year(4 digits) -> Julian Day(3 digits) -> Sequence Number (7 alphanumeric) The Software ID - 8 digits The Software Version - 20 digits Pattern used for generating TransmissionId, OriginId, ItemId, and AcknowledgementId. A timestamp may be used as an ID as long as it is unique within its parent element and within the filing season. Up to 4-decimal fractional digits may be used for the second in a timestamp to increase its uniqueness. Legal Characters: A-Z, a-z, 0-9, colon, period and hyphen. Type for list of Ids Typically used for line 1 of a business name. Legal Characters: A-Z, a-z, 0-9, hash, hyphen, parentheses, ampersand, apostrophe and single space. Illegal Character: leading space, trailing space, adjacent spaces, and other symbols. Typically used for line 2 of a business name. Legal Characters: A-Z, a-z, 0-9, hash, slash, percent, hyphen, parentheses, ampersand, apostrophe and single space. Illegal Character: leading space, trailing space, adjacent spaces, and other symbols. Typically used for line 3 of a business name. Element must begin with a percent followed by a space. Legal Characters: A-Z, a-z, 0-9, hash, slash, percent, hyphen, parentheses, ampersand, apostrophe and single space. Illegal Character: leading space, trailing space, adjacent spaces, and other symbols. Typically used for a person's name. Legal Characters: A-Z, a-z, 0-9, hyphen, apostrophe and single space. Illegal Character: leading space, trailing space, adjacent spaces, and other symbols. Typically used for a person's title. Legal Characters: printable characters from ! to ~ plus single space. Illegal Character: leading space, trailing space, adjacent spaces. Used for a Name Control. Legal Characters: A-Z, 0-9, hyphen and ampersand. Illegal Character: spaces and symbols. Used for a Check Digit field. 2 uppercase characters. Used for a street address. Legal Characters: A-Z, a-z, 0-9, hyphen, slash and single space. Illegal Character: leading space, trailing space, adjacent spaces, and other symbols. Used for a city. Legal Characters: A-Z, a-z, and single space. Illegal Character: leading space, trailing space, adjacent spaces, and symbols. State abbreviations, a.k.a. state codes Alabama Alaska American Samoa Arizona Arkansas California Colorado Commonwealth of the Northern Mariana Islands Connecticut Delaware District of Columbia Federated States of Micronesia Florida Georgia Guam Hawaii Idaho Illinois Indiana Iowa Kansas Kentucky Louisiana Maine Marshall Islands Maryland Massachusetts Michigan Minnesota Mississippi Missouri Montana Nebraska Nevada New Hampshire New Jersey New Mexico New York North Carolina North Dakota Ohio Oklahoma Oregon Palau Pennsylvania Puerto Rico Rhode Island South Carolina South Dakota Tennessee Texas U.S. Virgin Islands Utah Vermont Virginia Washington West Virginia Wisconsin Wyoming Armed Forces the Americas Armed Forces Europe Armed Forces Pacific ZIP Code - 5 digits plus optional 4 or 7 digits Used for a phone no. - 10 digits Used for a foreign phone no. - up to 30 digits Used for an email address Used for a text field. Legal Characters: printable characters from ! to ~ plus symbols from ¡ to ¿ plus Spanish characters and single space. Illegal Character: leading space, trailing space, adjacent spaces. A typical explanation field that allows up to 9000 characters A one-line explanation field that allows up to 100 characters. A short explanation field that allows up to 1000 characters. A short description field that allows up to 20 characters. A medium explanation field that allows up to 100,000 characters. A long explanation field that allows up to 1,000,000 characters. Country abbreviations, a.k.a. country codes Afghanistan Albania Algeria American Samoa Andorra Angola Anguilla Antarctica Antigua and Barbuda Argentina Armenia Aruba Ashmore and Cartier Islands Australia Austria Azerbaijan Bahamas Bahrain Baker Islands Bangladesh Barbados Bassas da India Belarus Belgium Belize Benin Bermuda Bhutan Bolivia Bosnia-Herzegovina Botswana Bouvet Island Brazil British Indian Ocean Territory British Virgin Islands Brunei Bulgaria Burkina Faso Burma Burundi Cambodia Cameroon Canada Cape Verde Cayman Islands Central African Republic Chad Chile China Christmas Island Clipperton Island Cocos (Keeling) Islands Colombia Comoros Congo (Brazzaville) Congo (Democratic Republic) Cook Islands Coral Sea Islands Corsica Costa Rica Cote D'Ivoire (Ivory Coast) Croatia Cuba Cyprus Czech Republic Denmark Djibouti Dominica Dominican Republic East Timor Ecuador Egypt El Salvador Equatorial Guinea Eritrea Estonia Ethiopia Europa Island Falkland Islands (Islas Malvinas) Faroe Islands Federated States of Micronesia Fiji Finland France French Guinea French Polynesia French Southern and Antarctic Lands Gabon The Gambia Gaza Strip Georgia Germany Ghana Gibraltar Glorioso Islands Greece Greenland Grenada Guadeloupe Guam Guatemala Guernsey Guinea Guinea-Bissau Guyana Haiti Heard Island and McDonald Islands Honduras Hong Kong Howland Island Hungary Iceland India Indonesia Iran Iraq Ireland Israel Italy Jamaica Jan Mayen Japan Jarvis Island Jersey Johnston Atoll Jordan Juan de Nova Island Kazakhstan Kenya Kingman Reef Kiribati Korea, Democratic People's Republic of (North) Korea, Republic of (South) Kuwait Kyrgyzstan Laos Latvia Lebanon Lesotho Liberia Libya Liechtenstein Lithuania Luxembourg Macau Macedonia Madagascar Malawi Malaysia Maldives Mali Malta Man, Isle of Marshall Islands Martinique Mauritania Mauritius Mayotte Mexico Midway Islands Moldova Monaco Mongolia Montserrat Morocco Mozambique Namibia Nauru Navassa Island Nepal Netherlands Netherlands Antilles New Caledonia New Zealand Nicaragua Niger Nigeria Niue Norfolk Island Northern Mariana Island Norway Oman Other Countries Pakistan Palmyra Atoll Palau Panama Papua-New Guinea Paracel Islands Paraguay Peru Philippines Pitcairn Islands Poland Portugal Puerto Rico Qatar Reunion Romania Russia Rwanda Samoa and Western Samoa San Marino Sao Tome and Principe Saudi Arabia Senegal Seychelles Sierra Leone Singapore Slovakia Slovenia Solomon Islands Somalia South Africa South Georgia and the South Sandwich Islands Spain Spratly Islands Sri Lanka St. Helena St. Kitts and Nevis St. Lucia Island St. Pierre and Miquelon St. Vincent and the Grenadines Sudan Suriname Svalbard Swaziland Sweden Switzerland Syria Taiwan Tajikistin Tanzania Thailand Togo Tokelau Tonga Trinidad and Tobago Tromelin Island Tunisia Turkey Turkmenistan Turks and Caicos Islands Tuvalu Uganda Ukraine United Arab Emirates United Kingdom (England, Northern Ireland, Scotland, and Wales) Unknown Country Uruguay Uzbekistan Vanuatu Vatican City Venezuela Vietnam Virgin Islands Wake Island Wallis and Futuna West Bank Western Sahara Yemen (Aden) Yugoslavia Zambia Zimbabwe Country Code Type Including 'US' Depreciation convention abbreviations Half-year convention Mid-quarter convention Mid-month convention Straight line convention Depreciation method abbreviations 200% declining balance method 150% declining balance method Declining balance method Straight line method Address line 1 Address line 2 City State ZIP code Address line 1 Address line 2 City Province or state Country Postal code Full name of organization, line 1 (exactly as it appears in your organizing document) F1023, Part 1, Line 1, Sub1 F1023P1L1S1 1 Full name of organization, line 2 F1023, Part 1, Line 1, Sub2 F1023P1L1S2 0 IRS Alabama Alaska Arizona Arkansas California Colorado Connecticut Delaware District of Columbia Florida Georgia Hawaii Idaho Illinois Indiana Iowa Kansas Kentucky Louisiana Maine Maryland Massachusetts Michigan Minnesota Mississippi Missouri Montana Nebraska Nevada New Hampshire New Jersey New Mexico New York North Carolina North Dakota Ohio Oklahoma Oregon Pennsylvania Rhode Island South Carolina South Dakota Tennessee Texas Utah Vermont Virginia Washington West Virginia Wisconsin Wyoming New York City Tax Shelter Registration Number - 9 positions in length starting with MA followed by 7 numbers or 11 positions in length composed of all numbers or either of the two literals listed below. IRS Form 1023 schema developed for Cyber Assistant Common return document attributes IRS internal use only. To avoid error in the return, do not include the attribute name or value. Content model for Form 1023 F1023, Control, Sub1 F1023CS1 0 F1023, Control, Sub2 F1023CS2 0 F1023, Control, Sub3 F1023CS3 0 F1023, Control, Sub4 F1023CS4 0 Full name of organization, line 1 (exactly as it appears in your organizing document) F1023, Part 1, Line 1, Sub1 F1023P1L1S1 1 Full name of organization, line 2 F1023, Part 1, Line 1, Sub2 F1023P1L1S2 0 c/o name (if applicable) F1023, Part 1, Line 2 F1023P1L2 0 Mailing address, line 1 (Number and street) F1023, Part 1, Line 3, Sub1 F1023P1L3S1 1 Room/Suite mailing address, line 2 F1023, Part 1, Line 3, Sub2 F1023P1L3S2 0 City or town F1023, Part 1, Line 3, Sub3 F1023P1L3S3 0 State F1023, Part 1, Line 3, Sub4 F1023P1L3S4 0 ZIP + 4 F1023, Part 1, Line 3, Sub5 F1023P1L3S5 0 Mailing address, line 1 (Number and street) F1023, Part 1, Line 3, Sub1 F1023P1L3S1 1 Room/Suite mailing address, line 2 F1023, Part 1, Line 3, Sub2 F1023P1L3S2 0 City or town F1023, Part 1, Line 3, Sub3 F1023P1L3S3 0 State F1023, Part 1, Line 3, Sub4 F1023P1L3S4 0 Country F1023, Part 1, Line 3, Sub6 F1023P1L3S6 0 Country postal code F1023, Part 1, Line 3, Sub7 F1023P1L3S7 0 Employer Identification Number (EIN) F1023, Part 1, Line 4 F1023P1L4 0 Month the annual accounting period ends (01 to 12) F1023, Part 1, Line 5 F1023P1L5 0 Primary contact name (officer, director, trustee, or authorized representative) F1023, Part 1, Line 6a F1023P1L6a 0 Primary contact phone F1023, Part 1, Line 6b F1023P1L6b 0 Primary contact fax (optional) F1023, Part 1, Line 6c F1023P1L6c 0 Are you represented by an authorized representative, such as an attorney or accountant? If "Yes," provide the authorized representative's name, and the name and address of the authorized representative's firm. Include a completed Form 2848, Power of Attorney and Declaration of Representative, with your application if you would like us to communicate with your representative. F1023, Part 1, Line 7, Sub1 F1023P1L7S1 0 Authorized representative name F1023, Part 1, Line 7, Sub2 F1023P1L7S2 1 Authorized representative firm name F1023, Part 1, Line 7, Sub3 F1023P1L7S3 0 Mailing address of firm F1023, Part 1, Line 7, Sub4 F1023P1L7S4 0 City or town F1023, Part 1, Line 7, Sub5 F1023P1L7S5 0 State F1023, Part 1, Line 7, Sub6 F1023P1L7S6 0 ZIP + 4 F1023, Part 1, Line 7, Sub7 F1023P1L7S7 0 Mailing address of firm F1023, Part 1, Line 7, Sub4 F1023P1L7S4 0 City or town F1023, Part 1, Line 7, Sub5 F1023P1L7S5 0 State F1023, Part 1, Line 7, Sub6 F1023P1L7S6 0 Country F1023, Part 1, Line 7, Sub8 F1023P1L7S8 0 Country postal code F1023, Part 1, Line 7, Sub9 F1023P1L7S9 0 Was a person who is not one of your officers, directors, trustees, employees, or an authorized representative listed in line 7, paid, or promised payment, to help plan, manage, or advise you about the structure or activities of your organization, or about your financial or tax matters? If "Yes," provide the person's name, the name and address of the person's firm, the amounts paid or promised to be paid, and describe that person's role. F1023, Part 1, Line 8, Sub1 F1023P1L8S1 0 Paid advisor name F1023, Part 1, Line 8, Sub2 F1023P1L8S2 1 Paid advisor firm name F1023, Part 1, Line 8, Sub3 F1023P1L8S3 0 Mailing address of firm F1023, Part 1, Line 8, Sub4 F1023P1L8S4 0 City or town F1023, Part 1, Line 8, Sub5 F1023P1L8S5 0 State F1023, Part 1, Line 8, Sub6 F1023P1L8S6 0 ZIP + 4 F1023, Part 1, Line 8, Sub7 F1023P1L8S7 0 Mailing address of firm F1023, Part 1, Line 8, Sub4 F1023P1L8S4 0 City or town F1023, Part 1, Line 8, Sub5 F1023P1L8S5 0 State F1023, Part 1, Line 8, Sub6 F1023P1L8S6 0 Country F1023, Part 1, Line 8, Sub8 F1023P1L8S8 0 Country postal code F1023, Part 1, Line 8, Sub9 F1023P1L8S9 0 Amounts paid or promised F1023, Part 1, Line 8, Sub10 F1023P1L8S10 0 Describe that person's role F1023, Part 1, Line 8, Sub11 F1023P1L8S11 0 Organization's website F1023, Part 1, Line 9a F1023P1L9a 0 Organization's email (optional) F1023, Part 1, Line 9b F1023P1L9b 0 Certain organizations are not required to file an information return (Form 990 or Form 990-EZ). If you are granted tax-exemption, are you claiming to be excused from filing Form 990 or Form 990-EZ? If "Yes," explain (below). See the instructions for a description of organizations not required to file Form 990 or Form 990-EZ. F1023, Part 1, Line 10, Sub1 F1023P1L10S1 0 Explain why you are claiming to be excused from filing Form 990 or Form 990-EZ F1023, Part 1, Line 10, Sub2 F1023P1L10S2 0 Date incorporated if a corporation, or formed, if other than a corporation. (MM/DD/YYYY) F1023, Part 1, Line 11 F1023P1L11 0 Were you formed under the laws of a foreign country? F1023, Part 1, Line 12, Sub1 F1023P1L12S1 0 If "Yes," state the country. F1023, Part 1, Line 12, Sub2 F1023P1L12S2 0 Are you a corporation? If "Yes," attach a copy of your articles of incorporation showing certification of filing with the appropriate state agency. Include copies of any amendments to your articles and be sure they also show state filing certification. F1023, Part 2, Line 1 F1023P2L1 0 Are you a limited liability company (LLC)? If "Yes," attach a copy of your articles of organization showing certification of filing with the appropriate state agency. Also, if you adopted an operating agreement, attach a copy. Include copies of any amendments to your articles and be sure they show state filing ce