Tax year 2025 Modernized e-File schema and business rules for individual tax returns and extensions

 

The tables below provide links to the tax year 2025 release memorandum, extensible markup language schema, and business rules for the Modernized e-File (MeF) 1040 series and extensions.

Throughout the year, multiple versions of schema and business rules may be in use at the same time. For each version, the tables below reflect the effective dates in the Assurance Testing System (ATS) and Production System.

Tax year 2025 documents

Tax year 2025 Form 1040 series

VersionDate available in SOR *ATS dateProduction dateComments
2025v1.06/26/2025Not valid in ATSNot valid in production 
2025v2.07/16/2025Not valid in ATSNot valid in production 
2025v3.08/15/202510/14/2025Not valid in production 
2025v4.09/25/202511/2/2025Not valid in production 
2025v5.011/6/202512/7/2025To be determined

Updated business rules provided 11/17/2025

Business rule change pages for Form 1040 and 1040-NR were provided on 12/15/2025.

2025v5.112/31/20252/1/20262/15/2026 

Tax year 2025 Form 4868

VersionDate available in SOR *ATS dateProduction dateComments
2025v1.06/26/2025Not valid in ATSNot valid in production 
2025v2.07/16/202510/14/2025Not valid in production 
2025v3.09/25/202511/2/2025Not valid in production 
2025v4.011/6/202512/7/2025To be determined 

Tax year 2025 Form 2350

VersionDate available in SOR *ATS dateProduction dateComments
2025v1.06/26/2025Not valid in ATSNot valid in production 
2025v2.07/16/202510/14/2025Not valid in production 
2025v3.09/25/202511/2/2025Not valid in production 
2025v4.011/6/202512/7/2025To be determined 

Form 9465

VersionDate available in SORATS dateProduction dateComments
CUv27.06/6/202410/28/20241/27/2025 
CUv28.07/16/202510/14/2025To be determined 

Form 56

VersionDate available in SOR *ATS dateProduction dateComments
CUv23.24/24/20256/1/20256/22/2025 
CUv24.07/16/202510/14/2025To be determined 

* Secure Object Repository (SOR)

Page Last Reviewed or Updated: 31-Dec-2025