<?xml version="1.0" encoding="UTF-8"?>
 <xsd:schema targetNamespace="http://www.irs.gov/efile" xmlns="http://www.irs.gov/efile"
 xmlns:xsd="http://www.w3.org/2001/XMLSchema"
 elementFormDefault="qualified" attributeFormDefault="unqualified" version="1.0">

 	<xsd:annotation>
 		<xsd:documentation>
 			<Description>IRS e-file Income Tax Schema - IRS Form 1120-F Schedule M-1 and M-2</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 1120-F Schedule M-1 and M-2 ================= -->
 	<!-- ===================================================================== -->


 	<xsd:element name="IRS1120FScheduleM1M2">
 		<xsd:annotation>
 			<xsd:documentation>IRS Form 1120-F Schedule M-1 and M-2</xsd:documentation>
 		</xsd:annotation>
 		<xsd:complexType>
 			<xsd:complexContent>
 				<xsd:extension base="IRS1120FScheduleM1M2Type">

 					<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="IRS1120FScheduleM1M2">
 						<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="BinaryAttachment ElectionToTreatIncomeAsEffectivelyConnectedIncome ElectionToReduceLiabilitiesUnderRegSec18841e3"/>

 				</xsd:extension>
 			</xsd:complexContent>
 		</xsd:complexType>
 	</xsd:element>

   <xsd:complexType name="IRS1120FScheduleM1M2Type">
   	<xsd:annotation>
   		<xsd:documentation>Content model for Form 1120F Schedule M-1 and M-2</xsd:documentation>
   	</xsd:annotation>

   	<xsd:sequence>

   		<!-- ================  IRS Form 1120 Schedule M-1 =================== -->

   		<!-- Net Income (loss) Per Books -->
   		<xsd:element name="M1NetIncomeLossPerBooks" type="USAmountType" minOccurs="0">
   			<xsd:annotation>
   				<xsd:documentation>
   					<Description>Net income (loss) per books</Description>
   					<LineNumber>Schedule M-1 Line 1</LineNumber>
   				</xsd:documentation>
   			</xsd:annotation>
   		</xsd:element>

			<!-- Federal Income Tax Per Books -->
			<xsd:element name="FederalIncomeTaxPerBooks" type="USAmountType" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Federal income tax per books</Description>
						<LineNumber>Schedule M-1 Line 2</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
			</xsd:element>

			<!-- Excess of Capital Losses Over Capital Gains -->
			<xsd:element name="ExcessOfCapLossesOverCapGains" type="USAmountType" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Excess of capital losses over capital gains</Description>
						<LineNumber>Schedule M-1 Line 3</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
			</xsd:element>

			<!-- Total Income Subject to Tax Not Recorded on Books -->
			<xsd:element name="TotalTaxableIncomeNotRecOnBks" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Total income subject to tax not recorded on books this year</Description>
						<LineNumber>Schedule M-1 Line 4</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
				<xsd:complexType>
					<xsd:simpleContent>
						<xsd:extension base="USAmountType">
							<xsd:attribute name="referenceDocumentId" type="IdListType"/>
							<xsd:attribute name="referenceDocumentName" type="StringType" fixed="ItemizedIncomeNotRecordedOnBooksSchedule"/>
						</xsd:extension>
					</xsd:simpleContent>
				</xsd:complexType>
			</xsd:element>

			<!-- Depreciation Expenses -->
			<xsd:element name="DepreciationExpenses" type="USAmountType" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Depreciation</Description>
						<LineNumber>Schedule M-1 Line 5a</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
			</xsd:element>

			<!-- Charitable Contributions Expense -->
			<xsd:element name="CharitableContributionsExpense" type="USAmountType" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Charitable contributions expense</Description>
						<LineNumber>Schedule M-1 Line 5b</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
			</xsd:element>

			<!-- Travel and Entertainment Expenses -->
			<xsd:element name="TravelEntertainment" type="USAmountType" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Travel and entertainment expenses</Description>
						<LineNumber>Schedule M-1 Line 5c</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
			</xsd:element>

			<!-- Other Expenses -->
			<xsd:element name="OtherExpenses" type="USAmountType" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Other expenses</Description>
						<LineNumber>Schedule M-1 Line 5d</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
			</xsd:element>

			<!-- Total Expenses Not Deducted -->
			<xsd:element name="TotalExpensesNotDeducted" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Total expenses recorded on books this year not deducted on this return</Description>
						<LineNumber>Schedule M-1 Line 5</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
				<xsd:complexType>
					<xsd:simpleContent>
						<xsd:extension base="USAmountType">
							<xsd:attribute name="referenceDocumentId" type="IdListType"/>
							<xsd:attribute name="referenceDocumentName" type="StringType" fixed="ItemizedExpensesRecordedOnBooksSchedule"/>
						</xsd:extension>
					</xsd:simpleContent>
				</xsd:complexType>
			</xsd:element>

			<!-- Income Subtotal -->
			<xsd:element name="IncomeExpensesSubtotal" type="USAmountType" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>The sum of lines 1 through 5</Description>
						<LineNumber>Schedule M-1 Line 6</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
			</xsd:element>

			<!-- Tax-Exempt Interest -->
			<xsd:element name="TaxExemptInterest" type="USAmountType" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Tax-exempt interest</Description>
						<LineNumber>Schedule M-1 Line 7a</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
			</xsd:element>

			<!-- Other Interest -->
			<xsd:element name="OtherInterest" type="USAmountType" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Other interest</Description>
						<LineNumber>Schedule M-1 Line 7b</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
			</xsd:element>

			<!-- Total Income Recorded But Not Included -->
			<xsd:element name="TotalIncomeRecordedNotIncluded" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Total income recorded on books this year not included on this return</Description>
						<LineNumber>Schedule M-1 Line 7</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
				<xsd:complexType>
					<xsd:simpleContent>
						<xsd:extension base="USAmountType">
							<xsd:attribute name="referenceDocumentId" type="IdListType"/>
							<xsd:attribute name="referenceDocumentName" type="StringType" fixed="ItemizedIncomeRecordedOnBooksSchedule"/>
						</xsd:extension>
					</xsd:simpleContent>
				</xsd:complexType>
			</xsd:element>

			<!-- Depreciation Deduction -->
			<xsd:element name="DepreciationDeduction" type="USAmountType" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Depreciation deduction</Description>
						<LineNumber>Schedule M-1 Line 8a</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
			</xsd:element>

			<!-- Charitable Contributions Deduction -->
			<xsd:element name="CharitableContributionsDed" type="USAmountType" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Charitable contributions deduction</Description>
						<LineNumber>Schedule M-1 Line 8b</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
			</xsd:element>

			<!-- Other Deduction -->
			<xsd:element name="OtherDeductions" type="USAmountType" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Other deduction</Description>
						<LineNumber>Schedule M-1 Line 8c</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
			</xsd:element>

			<!-- Total Deductions Not Charged -->
			<xsd:element name="TotalDeductionsNotCharged" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Deductions on this return not charged against book income this year</Description>
						<LineNumber>Schedule M-1 Line 8</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
				<xsd:complexType>
					<xsd:simpleContent>
						<xsd:extension base="USAmountType">
							<xsd:attribute name="referenceDocumentId" type="IdListType"/>
							<xsd:attribute name="referenceDocumentName" type="StringType" fixed="ItemizedDeductionsNotChargedAgainstBooksSchedule"/>
						</xsd:extension>
					</xsd:simpleContent>
				</xsd:complexType>
			</xsd:element>

			<!-- Income not Included and Deductions not Charged -->
			<xsd:element name="IncomeDeductionsSubtotal" type="USAmountType" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>The sum of lines 7 and 8</Description>
						<LineNumber>Schedule M-1 Line 9</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
			</xsd:element>

			<!-- Income -->
			<xsd:element name="Income" type="USAmountType" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Income</Description>
						<LineNumber>Schedule M-1 Line 10</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
			</xsd:element>

			<!-- ===============  IRS Form 1120 Schedule M-2 =================== -->

			<!-- Balance at BOY -->
			<xsd:element name="BalanceBOY" type="USAmountType" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Balance at beginning of year</Description>
						<LineNumber>Schedule M-2 Line 1</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
			</xsd:element>

			<!-- Net Income (loss) Per Books -->
			<xsd:element name="M2NetIncomeLossPerBooks" type="USAmountType" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Net income (loss) per books</Description>
						<LineNumber>Schedule M-2 Line 2</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
			</xsd:element>

			<!-- Total Other Increases -->
			<xsd:element name="TotalOtherIncreases" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Total other increases</Description>
						<LineNumber>Schedule M-2 Line 3</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
				<xsd:complexType>
					<xsd:simpleContent>
						<xsd:extension base="USAmountType">
							<xsd:attribute name="referenceDocumentId" type="IdListType"/>
							<xsd:attribute name="referenceDocumentName" type="StringType" fixed="ItemizedOtherIncreasesSchedule"/>
						</xsd:extension>
					</xsd:simpleContent>
				</xsd:complexType>
			</xsd:element>

			<!-- Balance, Income and Other Increases -->
			<xsd:element name="BalanceIncomeOtherIncreases" type="USAmountType" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>The sum of lines 1, 2, and 3</Description>
						<LineNumber>Schedule M-2 Line 4</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
			</xsd:element>

			<!-- Cash Distribution -->
			<xsd:element name="CashDistribution" type="USAmountType" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Cash distribution</Description>
						<LineNumber>Schedule M-2 Line 5a</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
			</xsd:element>

			<!-- Stock Distribution -->
			<xsd:element name="StockDistribution" type="USAmountType" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Stock distribution</Description>
						<LineNumber>Schedule M-2 Line 5b</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
			</xsd:element>

			<!-- Property Distribution -->
			<xsd:element name="PropertyDistribution" type="USAmountType" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Property distribution</Description>
						<LineNumber>Schedule M-2 Line 5c</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
			</xsd:element>

			<!-- Total Other Decreases -->
			<xsd:element name="TotalOtherDecreases" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Total other decreases</Description>
						<LineNumber>Schedule M-2 Line 6</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
				<xsd:complexType>
					<xsd:simpleContent>
						<xsd:extension base="USAmountType">
							<xsd:attribute name="referenceDocumentId" type="IdListType"/>
							<xsd:attribute name="referenceDocumentName" type="StringType" fixed="ItemizedOtherDecreasesSchedule"/>
						</xsd:extension>
					</xsd:simpleContent>
				</xsd:complexType>
			</xsd:element>

			<!-- Distributions and Other Decreases -->
			<xsd:element name="DistributionsOtherDecreases" type="USAmountType" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Total distributions and other decreases - add lines 5 and 6</Description>
						<LineNumber>Schedule M-2 Line 7</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
			</xsd:element>

			<!-- Balance at EOY -->
			<xsd:element name="BalanceEOY" type="USAmountType" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Balance at end  of year</Description>
						<LineNumber>Schedule M-2 Line 8</LineNumber>
					</xsd:documentation>
				</xsd:annotation>
			</xsd:element>

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

 </xsd:schema>
