TY 2025 XML schemas and business rules for exempt organizations and other tax-exempt entities Modernized e-File

 

Updates for TY 2025

The links below provide information and technical guidance for software developers and transmitters who are interested in developing software for the Modernized e-File Forms 990, 990-EZ, 990-N, 990-PF, 990-T, 1120-POL, 8868, 4720, 5227 and 5330 for tax year (TY) 2025 and Form 8038-CP for TY 2026. Included are the XML schemas, business rules, release memorandums and specific instructions.

Developers and other authorized IRS e-file providers can find information on e-filing returns through MeF in Publication 4163 PDFand Publication 4164.

Test scenarios for the Form 990 family, 990-N, 990-T, 1120-POL, 8868, 4720, 5227, 5330, and 8038-CP are listed on the Exempt organizations and other tax-exempt entities MeF Assurance Testing System (ATS) test scenarios page.

General testing information can be found in Publication 5078 PDF.

Tax year 2025 documents

Production & Acceptance Testing System (ATS): Current valid schemas

Form 990/990-EZ/990-PF

Links to Form 990 TY 2025 schemas, business rules, release memos

VersionAvailable dateATS datesProduction dates
2025v4.24/23/2026Start date: 5/30/2026
End date:
Start date: 6/21/2026
End date:
2025v4.1 (change pages)3/3/2026Start date: 3/15/2026
End date:
Start date: 3/29/2026
End date:
2025v4.12/19/2026Start date: 3/15/2026
End date:
Start date: 3/29/2026
End date:
2025v4.0 (change pages)12/31/2025Start date: 12/7/2025
End date:
Start date: 1/13/2026
End date:
2025v4.011/6/2025Start date: 12/7/2025
End date:
Start date: 1/13/2026
End date:
2025v3.09/25/2025Start date: 11/2/2025
End date: 12/6/2025
Not operational in production
2025v2.18/14/2025

Start date: 10/14/2025

End date: 11/1/2025

Not operational in production
2025v2.07/16/2025

Start date: 10/14/2025

End date: 11/1/2025

Not operational in production
2025v1.06/27/2025Not operational in ATSNot operational in production

Form 990-N

Links to Form 990-N TY 2025 schemas, business rules, release memos

VersionAvailable dateATS datesProduction dates
2025v2.011/6/2025

Start date: 12/7/2025

End date:

Start date: 01/13/2026

End date:

2025v1.06/27/2025

Start date: 10/14/2025

End date: 12/6/2025

Not operational in production

Form 990-T

Links to Form 990-T TY 2025 schemas, business rules, release memos

VersionAvailable dateATS datesProduction dates
2025v6.14/23/2026Start date: 5/30/2026
End date:
Start date: 6/21/2026
End date:
2025v6.0 (change pages)3/3/2026Start date: 3/15/2026
End date:
Start date: 3/29/2026
End date:
2025v5.1 (change pages)3/3/2026Start date: 3/1/2026
End date:
Start date: 3/1/2026
End date:
2025v6.02/19/2026Start date: 3/15/2026
End date:
Start date: 3/29/2026
End date:
2025v5.112/31/2025Start date: 2/1/2026
End date:
Start date: 2/22/2026
End date:
2025v4.0 (change pages)12/31/2025Start date: 12/7/2025
End date:
Start date: 1/13/2026
End date:
2025v5.011/6/2025Start date: 12/7/2025
End date:
Start date: 1/13/2026
End date:
2025v4.09/25/2025Start date: 11/2/2025
End date: 12/6/2025
Not operational in production
2025v3.08/14/2025

Start date: 10/14/2025

End date: 12/6/2025

Not operational in production
2025v2.07/16/2025Not operational in ATSNot operational in production
2025v1.06/27/2025Not operational in ATSNot operational in production

Form 1120-POL

Links to Form 1120-POL TY2025 schemas, business rules, release memos

VersionAvailable dateATS datesProduction dates
2025v4.34/23/2026Start date: 5/30/2026
End date:
Start date: 6/21/2026
End date:
2025v4.2 (change pages)3/3/2026Start date: 3/15/2026
End date:
Start date: 3/29/2026
End date:
2025v4.1 (change pages)3/3/2026Start date: 3/1/2026
End date:
Start date: 3/1/2026
End date:
2025v4.22/19/2026Start date: 3/15/2026
End date:
Start date: 3/29/2026
End date:
2025v4.112/31/2025Start date: 2/1/2026
End date:
Start date: 2/22/2026
End date:
2025v4.0 (change pages)12/31/2025Start date: 12/7/2025
End date:
Start date: 01/13/2026
End date:
2025v4.011/6/2025Start date: 12/7/2025
End date:
Start date: 1/13/2026
End date:
2025v3.09/25/2025

Start date: 11/2/2025

End date: 12/6/2025

Not operational in production
2025v2.07/16/2025

Start date: 10/14/2025

End date: 11/1/2025

Not operational in production
2025v1.06/27/2025Not operational in ATSNot operational in production

Form 8868

Links to Form 8868 TY2025 schemas, business rules, release memos

VersionAvailable dateATS datesProduction dates
2025v2.0 (change pages)12/31/2025

Start date: 12/7/2025

End date:

Start date: 1/13/2026

End date:

2025v2.0 (business rules)11/6/2025

Start date: 12/7/2025

End date:

Start date: 1/13/2026

End date:

2025v2.09/25/2025

Start date: 12/7/2025

End date:

Start date: 1/13/2026

End date:

2025v1.06/27/2025

Start date: 10/14/2025

End date: 12/6/2025

Not operational in production

Form 4720

Links to Form 4720 TY2025 schemas, business rules, release memos

VersionAvailable dateATS datesProduction dates
2025v3.011/6/2025

Start date: 12/7/2025 

End date:

Start date: 1/13/2026 

End date:

2025v2.09/25/2025

Start date: 11/2/2025 

End date: 12/6/2025

Not operational in production
2025v1.06/27/2025

Start date: 10/14/2025

End date: 11/1/2025

Not operational in production

Form 5227

Links to Form 5227 TY 2025 schemas, business rules, release memos

VersionAvailable dateATS datesProduction dates
2025v4.011/6/2025Start date: 12/7/2025
End date:
Start date: 1/13/2026
End date:
2025v3.08/14/2025

Start date: 11/2/2025

End date: 12/6/2025

Not operational in production
2025v2.07/16/2025

Start date: 10/14/2025

End date: 11/1/2025

Not operational in production
2025v1.06/27/2025Not operational in ATSNot operational in production

Form 5330

Links to Form 5330 TY 2025 schemas, business rules, release memos

VersionAvailable dateATS datesProduction dates
2025v3.011/6/2025Start date: 12/7/2025
End date:
Start date: 1/13/2026
End date:
2025v2.09/25/2025

Start date: 1/2/2025

End date: 12/6/2025

Not operational in production
2025v1.18/14/2025

Start date: 10/14/2025

End date: 11/1/2025

Not operational in production
2024v1.07/18/2024

Start date: 10/14/2025

End date: 11/1/2025

Not operational in production

Form 8038-CP

Links to Form 8038-CP TY 2026 schemas, business rules, release memos

VersionAvailable dateATS datesProduction dates
2026v3.011/6/2025Start date: 12/7/2025
End date:
Start date: 1/13/2026
End date:
2026v2.09/25/2025

Start date: 11/2/2025

End date: 12/6/2025

Not operational in production
2026v1.06/27/2025

Start date: 10/14/2025

End date: 11/1/2025

Not operational in production

Current valid XML schemas and business rules for exempt organizations and other tax-exempt entities Modernized e-File