2025 XML schemas and business rules for Form 709x and extensions

The following links provide information and technical guidance for software developers and transmitters who are interested in developing software for the Modernized e-File (MeF) Form 709/709-NA and Form 8892 for tax year (TY) 2025. Included are the Extensible Markup Language (XML) schemas, business rules, release memorandum, and specific instructions.

Developers and other authorized IRS e-file providers can find information on e-filing returns through MeF in the Publication 4163 PDF and Publication 4164 PDF. Test scenarios for Form 709/709-NA can be found on the Modernized e-File (MeF) Assurance Testing System (ATS) page.

Extensible Markup Language (XML) schemas, business rules, and release memos – Throughout the year, multiple versions of these documents may be in use at the same time. Special attention should be paid to the release memo issue date and the projected start and end dates for Assurance Testing System (ATS) and production.

Tax year 2025 documents

• Tax year 2025 709/709-NA MeF accepted forms and schedules XLSX
• Tax year 2025 709/709-NA MeF forms attachment list XLSX
• Tax year 2025 709/709-NA MeF return due dates PDF
• Tax year 2025 8892 MeF accepted forms and schedules
• Tax year 2025 8892 forms attachment list
• Tax year 2025 stylesheets: MeF stylesheets
• Tax year 2025 known issues and solutions

Form 709/709-NA links to TY2025 schemas, business rules, and release memos

Form 8892 links to TY2025 schemas, business rules, and release memos