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TY 2026 XML schemas and business rules for exempt organizations and other tax-exempt entities Modernized e-File

 

Updates for TY 2026

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) 2026 and Form 8038-CP for TY 2027. 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 PDF and 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 2026 documents

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

Form 990/990-EZ/990-PF

Links to Form 990 TY 2026 schemas, business rules, release memos

VersionAvailable dateATS datesProduction dates
2026v2.18/13/2026Start date: 10/13/2026
End date:		Start date: TBD
End date:
2026v2.07/2/2026Start date: 10/13/2026
End date:		Start date: TBD
End date:
2026v1.05/28/2026Not operational in ATSNot operational in production

Form 990-N

Links to Form 990-N TY 2026 schemas, business rules, release memos

VersionAvailable dateATS datesProduction dates
2026v1.0 (change pages)8/13/2026Start date: 10/13/2026
End date:		Start date: TBD
End date:
2026v1.05/28/2026Start date: 10/13/2026
End date:		Start date: TBD
End date:

Form 990-T

Links to Form 990-T TY 2026 schemas, business rules, release memos

VersionAvailable dateATS datesProduction dates
2026v3.08/13/2026Start date: 10/13/2026
End date:		Start date: TBD
End date:
2026v2.07/2/2026Not operational in ATSNot operational in production
2026v1.05/28/2026Not operational in ATSNot operational in production

Form 1120-POL

Links to Form 1120-POL TY2026 schemas, business rules, release memos

VersionAvailable dateATS datesProduction dates
2026v3.08/13/2026Start date: 10/13/2026
End date:		Start date: TBD
End date:
2026v2.07/2/2026Not operational in ATSNot operational in production
2026v1.05/28/2026Not operational in ATSNot operational in production

Form 8868

Links to Form 8868 TY2026 schemas, business rules, release memos

VersionAvailable dateATS datesProduction dates
2026v1.0 (change pages)8/13/2026Start date: 10/13/2026
End date:		Start date: TBD
End date:
2026v1.05/28/2026Start date: 10/13/2026
End date:		Start date: TBD
End date:

Form 4720

Links to Form 4720 TY2026 schemas, business rules, release memos

VersionAvailable dateATS datesProduction dates
2026v1.0 (change pages)8/13/2026Start date: 10/13/2026
End date:		Start date: 10/13/2026
End date:
2026v1.05/28/2026Start date: 10/13/2026
End date:		Start date: 10/13/2026
End date:

Form 5227

Links to Form 5227 TY 2026 schemas, business rules, release memos

VersionAvailable dateATS datesProduction dates
2026v1.18/13/2026Start date: 10/13/2026
End date:		Start date: TBD
End date:
2026v1.05/28/2026Start date: 10/13/2026
End date:		Start date: TBD
End date:

Form 5330

Links to Form 5330 TY 2026 schemas, business rules, release memos

VersionAvailable dateATS datesProduction dates
2026v1.0 (change pages)8/13/2026Start date: 10/13/2026
End date:		Not operational in production
2026v1.05/28/2026Start date: 10/13/2026
End date:		Not operational in production

Form 8038-CP

Links to Form 8038-CP TY 2027 schemas, business rules, release memos

VersionAvailable dateATS datesProduction dates
2027v1.0 (change pages)8/13/2026Start date: 10/13/2026
End date:		Start date: TBD
End date:
2027v1.05/28/2026Start date: 10/13/2026
End date:		Start date: TBD
End date:

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