<?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 - Election to Reduce Liabilities Under Reg Sec 1.884-1(e)(3)</Description>
			<TaxYear>2012</TaxYear>
			<MaturityLevel>Draft Release</MaturityLevel>
			<ReleaseDate>September 5, 2012</ReleaseDate>
		</xsd:documentation>
	</xsd:annotation>

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

	<!-- ==================================================================== -->
	<!-- ==== Election to Reduce Liabilities Under Reg Sec 1.884-1(e)(3) ==== -->
	<!-- ==================================================================== -->

	<xsd:element name="ElectRdcLiabUndRegSec18841e3">
		<xsd:annotation>
			<xsd:documentation>Election to Reduce Liabilities Under Reg Sec 1.884-1(e)(3)</xsd:documentation>
		</xsd:annotation>
		<xsd:complexType>
			<xsd:complexContent>
				<xsd:extension base="ElectionRdcLiabUndRegSec18841e3Type">
					<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="ElectionToReduceLiabilitiesUnderRegSec18841e3">
						<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="ElectionRdcLiabUndRegSec18841e3Type">
		<xsd:annotation>
			<xsd:documentation>Content model for election to reduce liabilities under reg sec 1.884-1(e)(3)</xsd:documentation>
		</xsd:annotation>
		<xsd:sequence>
		
			<!-- Reduce Liabilities Under Reg Sec 1.884-1(e)(3) -->
			<xsd:element name="RdcLiabUndRegSec18841e3Info" type="RdcLiabUndRegSec18841e3InfoType" minOccurs="0" maxOccurs="unbounded">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Reduce liabilities under reg sec 1.884-1(e)(3) info</Description>
					</xsd:documentation>
				</xsd:annotation>
			</xsd:element>

		</xsd:sequence>
	</xsd:complexType>
	
	<xsd:complexType name="RdcLiabUndRegSec18841e3InfoType">
		<xsd:annotation>
			<xsd:documentation>Content model for reduce liabilities under reg sec 1.884-1(e)(3) info</xsd:documentation>
		</xsd:annotation>
		<xsd:sequence>
		
			<!-- Election Statement -->
			<xsd:element name="ElectionStatement" type="ShortExplanationType" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Election statement</Description>
					</xsd:documentation>
				</xsd:annotation>
			</xsd:element>
		
			<!-- Amount Of Reduction -->
			<xsd:element name="AmountOfReduction" type="ForeignAmountType" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Amount of reduction</Description>
					</xsd:documentation>
				</xsd:annotation>
			</xsd:element>

			<!-- Corresponding Reduction in Interest Expense -->
			<xsd:element name="CorrespondingRedInIntExpns" type="ForeignAmountType" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Corresponding reduction in interest expense</Description>
					</xsd:documentation>
				</xsd:annotation>
			</xsd:element>

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

</xsd:schema>
