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Release memo for tax year 2026 Modernized e-File schema and business rules for Form 4868 version 4.0

 

Nov. 5, 2026

MeF stakeholders:

Form 4868 tax year 2026 version 4.0 schema and business rules are available for distribution through the Registered User Portal and your e-Services mailbox, which is part of the Secure Object Repository (SOR). Users can access their mailbox through their existing e-Services account to retrieve the schema and business rules packages.

To receive schema package distributions, you must have an active e-Services account and be listed on an e-file application with the provider option of Software Developer. Your role on the e-file application must be Principal, Responsible Official, or Delegated User with MeF authorities.

Registered e-Services users listed on a state e-file application will also receive this distribution.

We encourage you to review your e-file application to verify that you have the appropriate role and confirm that you can access your e-Services account.

Note: You can access the login page, register for e-Services, reset your password, and update your existing account through the e-Services online tools for tax professionals tools for tax professionals on IRS.gov.

XML schema

Form 4868 "Diff" files identify the changes between the tax year 2026 version 3.0 updated schema package distributed on Oct. 1, 2026, and the tax year 2026 version 4.0 schema package.

Business rules

Form 4868 tax year 2026 version 4.0 business rules are available in two formats containing identical information: Adobe (.pdf) and Excel Macro-Enabled Workbook (.xlsm).

If you have any questions about the schemas or business rules, please send your inquiry to MeF Mailbox.

Tax year 2026 Modernized e-File schema and business rules for individual tax returns and extensions