August 29, 2024 MeF stakeholders: Form 1040 series schema and business rules are available for distribution through the Registered User Portal and your e-Services mailbox. This mailbox is part of the Secure Object Repository (SOR). Users will access their mailbox in their existing e-Services account to pick up the schema and business rules packages. Instructions to access the Secure Object Repository (SOR) mailbox To receive the distribution of schema packages, you must have an active e-services account and be listed on an e-file application with the provider option of software developer. Your role on the e-file application must be principal, responsible official, or a delegated user with MeF authorities. If you are a registered user in e-Services and are listed on a state e-file application, you will receive this distribution. We encourage you to review your e-file application to verify you have the appropriate role and to confirm you have access to your e-services account. Note: You may access the login page, register for e‐Services, reset your password, and make changes to your existing account on e-Services online tools for tax professionals on IRS.gov. XML schema The diff files for the 1040 series identify the changes from the tax year 2024v2.0 schema package to the tax year 2024v3.0 schema package. Business rules The 1040 series tax year 2024v3.0 business rules are available in two formats that contain identical information; Adobe (.pdf) and Comma Separated Values (.csv). If you have any questions about the schemas or business rules, please send your inquiry to irs.e-helpmail@irs.gov. Tax year 2024 Modernized e-File schema and business rules for individual tax returns and extensions