Updates for TY 2025

The links below provide information and technical guidance for software developers and transmitters who are interested in developing software for the Modernized e-File Forms 990, 990-EZ, 990-N, 990-PF, 990-T, 1120-POL, 8868, 4720, 5227 and 5330 for tax year (TY) 2025 and Form 8038-CP for TY 2026. Included are the XML schemas, business rules, release memorandums and specific instructions.

Developers and other authorized IRS e-file providers can find information on e-filing returns through MeF in Publication 4163 PDF and Publication 4164.

Test scenarios for the Form 990 family, 990-N, 990-T, 1120-POL, 8868, 4720, 5227, 5330, and 8038-CP are listed on the Exempt organizations and other tax-exempt entities MeF Assurance Testing System (ATS) test scenarios page.

General testing information can be found in Publication 5078 PDF.

Tax year 2025 documents

Production & Acceptance Testing System (ATS): Current valid schemas

Form 990/990-EZ/990-PF

Links to Form 990 TY 2025 schemas, business rules, release memos

Version Available date ATS dates Production dates
2025v4.0 (change pages) 12/31/2025 Start date: 12/7/2025
End date:
Start date: 1/13/2026
End date:
2025v4.0 11/6/2025 Start date: 12/7/2025
End date:
Start date: 1/13/2026
End date:
2025v3.0 9/25/2025 Start date: 11/2/2025
End date: 12/6/2025
Not operational in production
2025v2.1 8/14/2025 Start date: 10/14/2025

End date: 11/1/2025

Not operational in production
2025v2.0 7/16/2025 Start date: 10/14/2025

End date: 11/1/2025

Not operational in production
2025v1.0 6/27/2025 Not operational in ATS Not operational in production

Form 990-N

Links to Form 990-N TY 2025 schemas, business rules, release memos

Version Available date ATS dates Production dates
2025v2.0 11/6/2025 Start date: 12/7/2025

End date:

Start date: 01/13/2026

End date:

2025v1.0 6/27/2025 Start date: 10/14/2025

End date: 12/6/2025

Not operational in production

Form 990-T

Links to Form 990-T TY 2025 schemas, business rules, release memos

Version Available date ATS dates Production dates
2025v5.1 12/31/2025 Start date: 2/1/2026
End date:
Start date: 2/22/2026
End date:
2025v4.0 (change pages) 12/31/2025 Start date: 12/7/2025
End date:
Start date: 1/13/2026
End date:
2025v5.0 11/6/2025 Start date: 12/7/2025
End date:
Start date: 1/13/2026
End date:
2025v4.0 9/25/2025 Start date: 11/2/2025
End date: 12/6/2025
Not operational in production
2025v3.0 8/14/2025 Start date: 10/14/2025

End date: 12/6/2025

Not operational in production
2025v2.0 7/16/2025 Not operational in ATS Not operational in production
2025v1.0 6/27/2025 Not operational in ATS Not operational in production

Form 1120-POL

Links to Form 1120-POL TY2025 schemas, business rules, release memos

Version Available date ATS dates Production dates
2025v4.1 12/31/2025 Start date: 2/1/2026
End date:
Start date: 2/22/2026
End date:
2025v4.0 (change pages) 12/31/2025 Start date: 12/7/2025
End date:
Start date: 01/13/2026
End date:
2025v4.0 11/6/2025 Start date: 12/7/2025
End date:
Start date: 1/13/2026
End date:
2025v3.0 9/25/2025 Start date: 11/2/2025

End date: 12/6/2025

Not operational in production
2025v2.0 7/16/2025 Start date: 10/14/2025

End date: 11/1/2025

Not operational in production
2025v1.0 6/27/2025 Not operational in ATS Not operational in production

Form 8868

Links to Form 8868 TY2025 schemas, business rules, release memos

Version Available date ATS dates Production dates
2025v2.0 (change pages) 12/31/2025 Start date: 12/7/2025

End date:

Start date: 1/13/2026

End date:

2025v2.0 (business rules) 11/6/2025 Start date: 12/7/2025

End date:

Start date: 1/13/2026

End date:

2025v2.0 9/25/2025 Start date: 12/7/2025

End date:

Start date: 1/13/2026

End date:

2025v1.0 6/27/2025 Start date: 10/14/2025

End date: 12/6/2025

Not operational in production

Form 4720

Links to Form 4720 TY2025 schemas, business rules, release memos

Version Available date ATS dates Production dates
2025v3.0 11/6/2025 Start date: 12/7/2025 

End date:

Start date: 1/13/2026 

End date:

2025v2.0 9/25/2025 Start date: 11/2/2025 

End date: 12/6/2025

Not operational in production
2025v1.0 6/27/2025 Start date: 10/14/2025

End date: 11/1/2025

Not operational in production

Form 5227

Links to Form 5227 TY 2025 schemas, business rules, release memos

Version Available date ATS dates Production dates
2025v4.0 11/6/2025 Start date: 12/7/2025
End date:
Start date: 1/13/2026
End date:
2025v3.0 8/14/2025 Start date: 11/2/2025

End date: 12/6/2025

Not operational in production
2025v2.0 7/16/2025 Start date: 10/14/2025

End date: 11/1/2025

Not operational in production
2025v1.0 6/27/2025 Not operational in ATS Not operational in production

Form 5330

Links to Form 5330 TY 2025 schemas, business rules, release memos

Version Available date ATS dates Production dates
2025v3.0 11/6/2025 Start date: 12/7/2025
End date:
Start date: 1/13/2026
End date:
2025v2.0 9/25/2025 Start date: 1/2/2025

End date: 12/6/2025

Not operational in production
2025v1.1 8/14/2025 Start date: 10/14/2025

End date: 11/1/2025

Not operational in production
2024v1.0 7/18/2024 Start date: 10/14/2025

End date: 11/1/2025

Not operational in production

Form 8038-CP

Links to Form 8038-CP TY 2026 schemas, business rules, release memos

Version Available date ATS dates Production dates
2026v3.0 11/6/2025 Start date: 12/7/2025
End date:
Start date: 1/13/2026
End date:
2026v2.0 9/25/2025 Start date: 11/2/2025

End date: 12/6/2025

Not operational in production
2026v1.0 6/27/2025 Start date: 10/14/2025

End date: 11/1/2025

Not operational in production

Current valid XML schemas and business rules for exempt organizations and other tax-exempt entities Modernized e-File