<?xml version="1.0" encoding="UTF-8"?>
<xsd:schema xmlns="http://www.irs.gov/efile" xmlns:xsd="http://www.w3.org/2001/XMLSchema" targetNamespace="http://www.irs.gov/efile" elementFormDefault="qualified" attributeFormDefault="unqualified" version="1.0">
	<xsd:annotation>
		<xsd:documentation>
			<Description>IRS e-file Corporate Income Tax Schema - IRS Form 8902</Description>
			<TaxYear>2012</TaxYear>
			<MaturityLevel>Draft Release</MaturityLevel>
			<ReleaseDate>September 5, 2012</ReleaseDate>
		</xsd:documentation>
	</xsd:annotation>
	<xsd:include schemaLocation="../../../Common/efileTypes.xsd"/>

	<!-- ===================================================================== -->
	<!-- =======================	IRS Form 8902 ============================ -->
	<!-- ===================================================================== -->

	<xsd:element name="IRS8902">
		<xsd:annotation>
			<xsd:documentation>IRS Form 8902</xsd:documentation>
		</xsd:annotation>
		<xsd:complexType>
			<xsd:complexContent>
				<xsd:extension base="IRS8902Type">
					<xsd:attributeGroup ref="DocumentAttributes">
						<xsd:annotation>
							<xsd:documentation>Common return document attributes</xsd:documentation>
						</xsd:annotation>
					</xsd:attributeGroup>
					<xsd:attribute name="documentName" type="xsd:string" fixed="IRS8902">
						<xsd:annotation>
							<xsd:documentation>IRS internal use only. To avoid error in the return, do not include the attribute name or value.</xsd:documentation>
						</xsd:annotation>
					</xsd:attribute>
					<xsd:attribute name="referenceDocumentId" type="IdListType">
						<xsd:annotation>
							<xsd:documentation>List of document ID's of forms, schedules, supporting info. etc. attached to this form</xsd:documentation>
						</xsd:annotation>
					</xsd:attribute>
					<xsd:attribute name="referenceDocumentName" type="StringType" fixed="QualifyingCoreSecondaryOrIncidentalActivitiesSchedule" />
				</xsd:extension>
			</xsd:complexContent>
		</xsd:complexType>
	</xsd:element>

	<!-- ================================================= -->
	<!-- Alternative Tax on Qualifying Shipping Activities -->
	<!-- ================================================= -->

	<xsd:complexType name="IRS8902Type">
		<xsd:annotation>
			<xsd:documentation>Content model for IRS Form 8902</xsd:documentation>
		</xsd:annotation>
		<xsd:sequence>

			<!-- Subsidiary Name  -->
			<xsd:element name="SubsidiaryName" type="BusinessNameType" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Subsidiary name</Description>
					</xsd:documentation>
				</xsd:annotation>
			</xsd:element>

			<!-- Employer Identification Number or Missing EIN Reason -->
			<xsd:choice minOccurs="0">

				<!-- Employer Identification Number   -->
				<xsd:element name="EmployerIdentificationNumber" type="EINType">
					<xsd:annotation>
						<xsd:documentation>
							<Description>Employer identification number</Description>
						</xsd:documentation>
					</xsd:annotation>
				</xsd:element>

				<!-- Missing EIN Reason -->
				<xsd:element name="MissingEINReason">
					<xsd:annotation>
						<xsd:documentation>
							<Description>Missing EIN reason</Description>
						</xsd:documentation>
					</xsd:annotation>
					<xsd:simpleType>
						<xsd:restriction base="StringType">
							<xsd:enumeration value="APPLD FOR"/>
							<xsd:enumeration value="FOREIGNUS"/>
						</xsd:restriction>
					</xsd:simpleType>
				</xsd:element>

			</xsd:choice>
		<!-- ========================================================================== -->
		<!-- ============= Part I  Section 1354 Election or Termination =============== -->
		<!-- ========================================================================== -->

			<!-- Prior Tax Year Election  -->
			<xsd:element name="PriorTaxYearElection" type="CheckboxType" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Prior tax year election</Description>
						<LineNumber>A</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
			</xsd:element>

			<!-- Tax Year Beginning Date   -->
			<xsd:element name="TaxYearBeginningDate" type="DateType" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Tax year beginning date</Description>
						<LineNumber>A</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
			</xsd:element>

			<!-- Tax Year Ending Date -->
			<xsd:element name="TaxYearEndingDate" type="DateType" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Tax year ending date</Description>
						<LineNumber>A</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
			</xsd:element>

			<!-- Current & Subsequent Tax Year Election  -->
			<xsd:element name="CurrentSubsequentTYElection" type="CheckboxType" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Current &amp; subsequent tax year election</Description>
						<LineNumber>B</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
			</xsd:element>

			<!-- Revoking Election -->
			<xsd:element name="RevokingElection" type="CheckboxType" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Revoking Election</Description>
						<LineNumber>C</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
			</xsd:element>

			<!-- Tax Year Beginning Date   -->
			<xsd:element name="RevokingTaxYearBeginningDate" type="DateType" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Tax year beginning date</Description>
						<LineNumber>C</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
			</xsd:element>

			<!-- Tax Year Ending Date -->
			<xsd:element name="RevokingTaxYearEndingDate" type="DateType" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Tax year ending date</Description>
						<LineNumber>C</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
			</xsd:element>

			<!-- Election Automatically Terminated -->
			<xsd:element name="ElectAutomaticallyTerminated" type="CheckboxType" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Election Automatically Terminated</Description>
						<LineNumber>D</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
			</xsd:element>

			<!-- Effective Date -->
			<xsd:element name="EffectiveDate" type="DateType" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Effective Date</Description>
						<LineNumber>D</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
			</xsd:element>

		<!-- ======================================================== -->
		<!-- ============= Part II  Other Information =============== -->
		<!-- ======================================================== -->


			<!-- Member of Electing Group -->
			<xsd:element name="MemberOfElectingGroup" type="BooleanType" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Member of electing group</Description>
						<LineNumber>E</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
			</xsd:element>

			<!-- Number of Corporations -->
			<xsd:element name="NumberOfCorporations" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Number of Corporations</Description>
						<LineNumber>F(1)</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
				<xsd:simpleType>
					<xsd:restriction base="IntegerNNType">
						<xsd:totalDigits value="6"/>
					</xsd:restriction>
				</xsd:simpleType>
			</xsd:element>

			<!-- Number of Vessels -->
			<xsd:element name="NumberOfVessels" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Number of vessels</Description>
						<LineNumber>F(2)</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
				<xsd:simpleType>
					<xsd:restriction base="IntegerNNType">
						<xsd:totalDigits value="10"/>
					</xsd:restriction>
				</xsd:simpleType>
			</xsd:element>

			<!-- Income from secondary or incidental activities -->
			<xsd:element name="IncomeFromSecIncidentalActy" type="BooleanType" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Income from secondary or incidental activities</Description>
						<LineNumber>F(3)</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
			</xsd:element>

			<!-- Corporate Gross Income From Core Qualifying Activities -->
			<xsd:element name="CorpGrossIncomeCoreQlfyActy" type="USAmountType" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Corporate gross income from core qualifying activities</Description>
						<LineNumber>G(1)</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
			</xsd:element>

			<!-- Qualifying Secondary Activities Included in the 20% Limit  -->
			<xsd:element name="QlfySecActyIncluded20PctLimit" type="USAmountType" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Qualifying secondary activities included in the 20% limit</Description>
						<LineNumber>G(2a)</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
			</xsd:element>

			<!-- Qualifying Secondary Activities Exceeding the 20% Limit  -->
			<xsd:element name="QlfySecActyExceeding20PctLimit" type="USAmountType" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Qualifying secondary activities exceeding the 20% limit</Description>
						<LineNumber>G(2b)</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
			</xsd:element>

			<!-- Qualifying Incidental Activities Included in the 0.1% Limit  -->
			<xsd:element name="QlfyIncdtlActyIncldHalfPctLmt" type="USAmountType" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Qualifying incidental activities included in the 0.1% limit</Description>
						<LineNumber>G(3a)</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
			</xsd:element>

			<!-- Qualifying Incidental Activities Exceeding the 0.1% Limit  -->
			<xsd:element name="QlfyIncdtlActyExcHalfPctLimit" type="USAmountType" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Qualifying incidental activities exceeding the 0.1% limit</Description>
						<LineNumber>G(3b)</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
			</xsd:element>

			<!-- Gross Income  -->
			<xsd:element name="GrossIncome" type="USAmountType" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Gross income</Description>
						<LineNumber>H</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
			</xsd:element>

		<!-- ========================================================= -->
		<!-- ============= Part III Vessel Information =============== -->
		<!-- ========================================================= -->


		<!-- Vessel Information -->
			<xsd:element name="VesselInformation" type="VesselInformationType" minOccurs="0" maxOccurs="unbounded">
				<xsd:annotation>
					<xsd:documentation>
							<Description>Vessel Information</Description>
					</xsd:documentation>
				</xsd:annotation>
			</xsd:element>




		<!-- =============================================================== -->
		<!-- ============= Part IV Notional Shipping Income =============== -->
		<!-- =============================================================== -->

		<!-- Notional Shipping Income -->
			<xsd:element name="NotionalShippingIncome" type="NotionalShippingIncomeType" minOccurs="0" maxOccurs="unbounded">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Notional Shipping Income</Description>
					</xsd:documentation>
				</xsd:annotation>
			</xsd:element>



		<!-- ==================================================== -->
		<!-- ============= Part V Alternative Tax =============== -->
		<!-- ==================================================== -->


			<!-- Total Annual Notional Shipping Income -->
			<xsd:element name="TotalAnnlNotionalShippingIncm" type="USAmountType" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Total annual notional shipping income</Description>
						<LineNumber>29</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
			</xsd:element>

			<!-- Alternative Tax on Qualifying Shipping Activities -->
			<xsd:element name="AltTaxQlfyShippingActivities" type="USAmountType" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Alternative tax on qualifying shipping activities</Description>
						<LineNumber>30</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
			</xsd:element>

		</xsd:sequence>
	</xsd:complexType>

	<!-- Vessel Information Type -->
	<xsd:complexType name="VesselInformationType" >
		<xsd:sequence>
			<!-- Vessel Name -->
			<xsd:element name="VesselName" type="ShortDescriptionType" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Vessel Name</Description>
						<LineNumber>1</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
			</xsd:element>

			<!-- IMO number -->
			<xsd:element name="IMONumber" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>IMO number</Description>
						<LineNumber>2</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
				<xsd:simpleType>
					<xsd:restriction base="IntegerNNType">
						<xsd:totalDigits value="7"/>
					</xsd:restriction>
				</xsd:simpleType>
			</xsd:element>

			<!-- USCG VIN numberr  -->
			<xsd:element name="USCGVINNumber" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>USCG VIN number</Description>
						<LineNumber>3</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
				<xsd:simpleType>
					<xsd:restriction base="IntegerNNType">
						<xsd:totalDigits value="7"/>
					</xsd:restriction>
				</xsd:simpleType>
			</xsd:element>

			<!-- Flag  -->
			<xsd:element name="Flag" type="ShortDescriptionType" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Flag</Description>
						<LineNumber>4</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
			</xsd:element>

			<!-- Date Flagged  -->
			<xsd:element name="DateFlagged" type="DateType" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Date flagged</Description>
						<LineNumber>5</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
			</xsd:element>

			<!-- Vessel Type  -->
			<xsd:element name="VesselType" type="ShortDescriptionType" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Vessel Type</Description>
						<LineNumber>6</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
			</xsd:element>

			<!-- Used in U.S. Foreign Trade  -->
			<xsd:element name="UsedInUSForeignTrade" type="BooleanType" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Used in U.S. foreign trade</Description>
						<LineNumber>7</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
			</xsd:element>

			<!-- Percentage of U.S. Ownership  -->
			<xsd:element name="PercentageOfUSOwnership" type="RatioType" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Percentage of U.S. ownership</Description>
						<LineNumber>8</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
			</xsd:element>

			<!-- Type of Ownership  -->
			<xsd:element name="TypeOfOwnership" type="ShortDescriptionType" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Type of ownership</Description>
						<LineNumber>9</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
			</xsd:element>

			<!-- Type of Vessel Use  -->
			<xsd:element name="TypeOfVesselUse" type="ShortDescriptionType" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Type of vessel use</Description>
						<LineNumber>10</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
			</xsd:element>

			<!-- Date Placed in Service  -->
			<xsd:element name="DatePlacedInService" type="DateType" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Date placed in service</Description>
						<LineNumber>11</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
			</xsd:element>

		</xsd:sequence>
	</xsd:complexType>

	<!-- Notional Shipping Income Type -->
	<xsd:complexType name="NotionalShippingIncomeType">
		<xsd:sequence>
			<!-- Dead Weight Tons -->
			<xsd:element name="DeadWeightTons" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Dead weight tons</Description>
						<LineNumber>12</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
				<xsd:simpleType>
					<xsd:restriction base="IntegerNNType">
						<xsd:totalDigits value="6"/>
					</xsd:restriction>
				</xsd:simpleType>
			</xsd:element>

			<!-- Net Tons -->
			<xsd:element name="NetTons" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Net tons</Description>
						<LineNumber>13</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
				<xsd:simpleType>
					<xsd:restriction base="IntegerNNType">
						<xsd:totalDigits value="6"/>
					</xsd:restriction>
				</xsd:simpleType>
			</xsd:element>

			<!-- Smaller of line 13 or 25,000  -->
			<xsd:element name="QlfyPercentageOfNetTons" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Smaller of line 13 or 25,000</Description>
						<LineNumber>14</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
				<xsd:simpleType>
					<xsd:restriction base="IntegerNNType">
						<xsd:totalDigits value="5"/>
					</xsd:restriction>
				</xsd:simpleType>
			</xsd:element>

			<!-- Multiply line 14 by 0.004 -->
			<xsd:element name="MultiplyQlfyPctNetTonsBy0004" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Multiply line 14 by 0.004</Description>
						<LineNumber>15</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
				<xsd:simpleType>
					<xsd:restriction base="USAmountType">
						<xsd:totalDigits value="3"/>
					</xsd:restriction>
				</xsd:simpleType>
			</xsd:element>

			<!-- Subtract line 14 from line 13  -->
			<xsd:element name="AdjustedTons" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Subtract line 14 from line 13</Description>
						<LineNumber>16</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
				<xsd:simpleType>
					<xsd:restriction base="IntegerNNType">
						<xsd:totalDigits value="6"/>
					</xsd:restriction>
				</xsd:simpleType>
			</xsd:element>

			<!-- Multiply line 16 by 0.002 -->
			<xsd:element name="MultiplyAdjustedTonsby0002" type="USAmountType" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Multiply line 16 by 0.002</Description>
						<LineNumber>17</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
			</xsd:element>

			<!-- Daily Notional Shipping Income -->
			<xsd:element name="DailyNotionalShippingIncome" type="USAmountType" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Daily notional shipping income</Description>
						<LineNumber>18</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
			</xsd:element>

			<!-- Days Operated  -->
			<xsd:element name="DaysOperated" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Days operated</Description>
						<LineNumber>19</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
				<xsd:simpleType>
					<xsd:restriction base="IntegerNNType">
						<xsd:totalDigits value="3"/>
					</xsd:restriction>
				</xsd:simpleType>
			</xsd:element>

			<!-- Multiply line 18 by line 19  -->
			<xsd:element name="NetNotionalShippingIncome" type="USAmountType" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Multiply line 18 by line 19</Description>
						<LineNumber>20</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
			</xsd:element>

			<!-- Ownership Percentage -->
			<xsd:element name="OwnershipPercentage" type="RatioType" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Ownership percentage</Description>
						<LineNumber>21</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
			</xsd:element>

			<!-- Multiply line 20 by line 21 -->
			<xsd:element name="MultiplyLine20ByLine21" type="USAmountType" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Multiply line 20 by line 21</Description>
						<LineNumber>22</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
			</xsd:element>

			<!-- Gross Income Excluded   -->
			<xsd:element name="GrossIncomeExcluded" type="USAmountType" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Gross income excluded</Description>
						<LineNumber>23</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
			</xsd:element>

			<!-- Gross Income From Operation -->
			<xsd:element name="GrossIncomeFromOperation" type="USAmountType" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Gross income from operation</Description>
						<LineNumber>24</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
			</xsd:element>

			<!-- Gross Income -->
			<xsd:element name="GrossIncome" type="USAmountType" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Add lines 23 and 24</Description>
						<LineNumber>25</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
			</xsd:element>

			<!-- Divide line 24 by line 25 -->
			<xsd:element name="DivideLine24ByLine25" type="RatioType" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Divide line 24 by line 25</Description>
						<LineNumber>26</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
			</xsd:element>

			<!-- Multiply line 22 by line 26 -->
			<xsd:element name="MultiplyLine22ByLine26" type="USAmountType" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Multiply line 22 by line 26</Description>
						<LineNumber>27</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
			</xsd:element>

			<!-- Annual Notional Shipping Income -->
			<xsd:element name="AnnualNotionalShippingIncome" type="USAmountType" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Annual notional shipping income</Description>
						<LineNumber>28</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
			</xsd:element>

		</xsd:sequence>
	</xsd:complexType>

</xsd:schema>
