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August 13, 2026
MeF 1139 stakeholders:
We are providing tax year 2026 Extensible Markup Language (XML) schemas and business rules for the following forms that include new tax year form(s) and tax law changes.
Included in the 2026v2.0 schema package are the files associated with the Form 1139 package. The “Diff” files identify the changes between the 2026v2.0 schema package and previous schema package. The XML standardization was applied and is available for program planning purposes.
Form 1139 schemas and business rules distribution are now distributed through the Registered User Portal and your e-Services mailbox. This mailbox is part of the Secure Object Repository (SOR). Users will access their mailbox in their existing e-services account to pick up the schema and business rules packages.
For the 1139 XML schemas, the Instance Document contained in the schema files is viewable with any generic Multipurpose Internet Mail Extensions (MIME) reader. See the 1139 "Instance Document" for a sample of 1139 transmission.
Business rules are posted in two different formats which contain identical information - Adobe (PDF) and a comma-separated file (CSV). A column within the file identifies changes made from the previous version.
If you have any questions about the schemas or business rules, please send your inquiry to the MeF mailbox.