<?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 Schema - Change to Cash Method Statement</Description>
			<TaxYear>2012</TaxYear>
			<MaturityLevel>Draft Release</MaturityLevel>
			<ReleaseDate>September 5, 2012</ReleaseDate>
		</xsd:documentation>
	</xsd:annotation>

	<xsd:include schemaLocation="../../../Common/efileTypes.xsd" />


	<!-- ================================================================= -->
	<!-- ================= Change to Cash Method Statement =============== -->
	<!-- ================================================================= -->


	<xsd:element name="ChangeToCashMethodStatement">
		<xsd:annotation>
			<xsd:documentation>Change to Cash Method Statement</xsd:documentation>
		</xsd:annotation>
		<xsd:complexType>
			<xsd:complexContent>
				<xsd:extension base="ChangeToCashMethodStatementType">
					<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="ChangeToCashMethodStatement">
						<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:extension>
			</xsd:complexContent>
		</xsd:complexType>
	</xsd:element>	
	
	<xsd:complexType name="ChangeToCashMethodStatementType">
		<xsd:annotation>
			<xsd:documentation>Content model for Change to Cash Method Statement</xsd:documentation>
		</xsd:annotation>
		<xsd:sequence>

			<xsd:element name="ChangeToCashMethodInfo" type="ChangeToCashMethodInfoType" minOccurs="0" maxOccurs="unbounded">
				<xsd:annotation>
					<xsd:documentation>Content model for Change to Cash Method Info</xsd:documentation>
				</xsd:annotation>
			</xsd:element>

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

	<xsd:complexType name="ChangeToCashMethodInfoType">
		<xsd:annotation>
			<xsd:documentation>Content model for Change to Cash Method Info</xsd:documentation>
		</xsd:annotation>
		<xsd:sequence>

			<!--  A description of inventory items (items whose production, purchase, or sale is an income-producing factor) and materials and supplies used in carrying out the applicant's business -->
			<xsd:element name="InvntryItemsAndMtrlSupDesc" type="ExplanationType" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>A description of inventory items and materials and supplies used in carrying out the applicant's business</Description>
					</xsd:documentation>
				</xsd:annotation>
			</xsd:element>

			<!-- An explanation as to whether the applicant is required to use the accrual method under any section of the Code or regulations -->
			<xsd:element name="RqrApplicantUesAccrMethodExpln" type="ExplanationType" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>An explanation as to whether the applicant is required to use the accrual method under any section of the Code or regulations</Description>
					</xsd:documentation>
				</xsd:annotation>
			</xsd:element>
			
		</xsd:sequence>
	</xsd:complexType>		

</xsd:schema>
