Publication 3823 (9-2014) EMPLOYMENT TAX E-FILE SYSTEM IMPLEMENTATION AND USER GUIDE 2014

message/SOAP.xsd

<SOAP:Header>

--------------------------------------------------------------------

Placeholder for TransmissionHeader

--------------------------------------------------------------------

</SOAP:Header>

<SOAP:Body>

--------------------------------------------------------------------

Placeholder for OriginHeaders

--------------------------------------------------------------------

</SOAP:Body>

</SOAP:Envelope>

----------------------------------------------------------------------

Step 1.2 -- Create Transmission Header

1. Open

message/efileMessage.xsd

in XML Spy

2. Select DTD/Schema from the main menu.

3. Select Generate sample XML file . . .

4. Select Generate all elements

5. Specify 2 (or more) repeatable elements

6. Check all options in the following pop-up menu

7. Select with a relative path option

8. Select Use Manually added sample values if available

9. Select TransmissionHeader as root

[The following graphic has not been reproduced:

Figure 6-1 Open xsd schema and Generate Sample File

Figure 6-2 Open xsd schema and Generate Sample File]

The

TransmissionHeader

data structure generate by XMLSpy

----------------------------------------------------------------------

<?xml version="1.0" encoding="UTF-8"?>

<!--Sample XML file generated by XMLSpy v2010 rel. 3 sp1

<TransmissionHeader xsi:schemaLocation="

efileMessage.xsd" xmlns="http://www.irs.gov/efile"

xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">

</Transmitter>

</TransmissionManifest>

</TransmissionHeader>

----------------------------------------------------------------------

Step 1.3 -- Modify TransmissionHeader data structure

In the TransmissionHeader data structure:

• Remove all attributes in the TransmissionHeader element

• Add efile: in front element name TransmissionHeader

• Edit the data as you see fit.

• Validate the TransmissionHeader data structure

• Click the [graphic omitted] button on the tool bar or F8

A final for the

TransmissionHeader

data structure:

----------------------------------------------------------------------

<efile:TransmissionHeader>

<TransmissionId>MyUniqueTransHeaderID001</TransmissionId>

</Transmitter>

</TransmissionManifest>

</efile:TransmissionHeader>

----------------------------------------------------------------------

Step 1.4 -- Generate OriginHeaders

Repeat Step 1.2 but select OriginHeaders as the root element:

[The following graphic has not been reproduced:

Figure 6-3 Select a Root Element - Origin Headers]

The OriginHeaders data structure

generate by XMLSpy

----------------------------------------------------------------------

<?xml version="1.0" encoding="UTF-8"?>

<!--Sample XML file generated by XMLSpy v2010 rel. 3 sp1

<OriginHeaders xsi:schemaLocation="

efileMessage.xsd" xmlns="http://www.irs.gov/efile"

xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">

</OriginManifest>

<EFIN>aaaaaa</EFIN>

<Type>ReportingAgent</Type>

</Originator>

</ReportingAgentSignature>

</ReturnOriginHeader>

</OriginManifest>

<EFIN>aaaaaa</EFIN>

<Type>LargeTaxPayer</Type>

</Originator>

</ReportingAgentSignature>

</ReturnOriginHeader>

</OriginHeaders>

----------------------------------------------------------------------

Step 1.5 -- Modify OriginHeaders data structure

In the OriginHeaders data structure:

1. Remove all attributes in the

OriginHeaders

elements.

2. Add efile: in front of element tag name OriginHeaders

3. Edit the data as you see fit

4. Validate the TransmissionHeader data structure

a. Click the [graphic omitted] button on the tool bar or F8

The final of OriginHeaders data structure:

----------------------------------------------------------------------

<efile:OriginHeaders>

<OriginId>MyUniqueOrigHeaderID001</OriginId>

</OriginManifest>

<EFIN>XXXXXX</EFIN>

<Type>ReportingAgent</Type>

</Originator>

<PIN>XXXXX</PIN>

<ETIN>XXXXX</ETIN>

</ReportingAgentSignature>

<ISPNumber>XXXXXX</ISPNumber>

</ReturnOriginHeader>

<OriginId>MyUniqueOrigHeaderID002</OriginId>

</OriginManifest>

<EFIN>XXXXXX</EFIN>

<Type>ReportingAgent</Type>

</Originator>

<PIN>XXXXX</PIN>

<ETIN>XXXXX</ETIN>

</ReportingAgentSignature>

<ISPNumber>XXXXXX</ISPNumber>

</ReturnOriginHeader>

</OriginHeaders>

----------------------------------------------------------------------

Step 1.4 -- Complete the Transmission Envelope

Complete the Transmission Envelope:

• Plug the

TransmissionHeader

created in Step 1.3 into the

Placeholder for TransmissionHeader

defined in Step 1.1

• Plug the OriginHeaders structure created in Step 1.6 into the Placeholder for OriginHeaders defined in Step 1.1

• Validate the complete transmission Envelope if necessary

The complete transmission Envelope is shown below:

----------------------------------------------------------------------

<?xml version="1.0" encoding="UTF-8"?>

<SOAP:Envelope xmlns="http://www.irs.gov/efile"

xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"

xmlns:SOAP="http://schemas.xmlsoap.org/soap/envelope/"

xmlns:efile="http://www.irs.gov/efile"

xsi:schemaLocation="

../message/SOAP.xsd

<SOAP:Header>

<efile:TransmissionHeader

<TransmissionId>MyUniqueTransHeaderID001</TransmissionId>

<ETIN>XXXXX</ETIN>

</Transmitter>

</TransmissionManifest>

</efile:TransmissionHeader>

</SOAP:Header>

<SOAP:Body>

<efile:OriginHeaders>

<OriginId>MyUniqueOrigItemID001</OriginId>

</OriginManifest>

<EFIN>XXXXXX</EFIN>

<Type>Originator Type</Type>

</Originator>

<PIN>XXXXX</PIN>

<ETIN>XXXXX</ETIN>

</ReportingAgentSignature>

<ISPNumber>XXXXX</ISPNumber>

</ReturnOriginHeader>

<OriginId>MyUniqueOrigItemID002</OriginId>

</OriginManifest>

<EFIN>XXXXXX</EFIN>

<Type>Originator Type</Type>

</Originator>

<PIN>XXXXX</PIN>

<ETIN>XXXXX</ETIN>

</ReportingAgentSignature>

<ISPNumber>XXXXX</ISPNumber>

</ReturnOriginHeader>

</efile:OriginHeaders>

</SOAP:Body>

</SOAP:Envelope>

----------------------------------------------------------------------

Step 2 -- Create ReturnData MIME Parts

Step 2.1 -- Create ReturnData

Repeat Step 1.2 with the efile/94x/ReturnData941PR.xsd schema file (or other ReturnData94x.xsd for other return types). This time select ReturnData as the root element.

[The following graphic has not been reproduced:

Figure 6-4 Select a Root Element - Return Data]

You now have an XMLSpy generated XML data structure for

ReturnData

with all potential parts in a return.

Step 2.2 -- Validate ReturnData

1. Edit the data in

ReturnData

as you see fit

2. Validate the ReturnData if necessary

a. Clicking on the [graphic omitted] button on the tool bar or F8

Here is the final OriginHeaders data structure

----------------------------------------------------------------------

--MIME94xBoundary

Content-Type: text/xml; charset=UTF-8

Content-Transfer-Encoding: 8bit

Content-Location: MyUniqueOrigItemID001

<?xml version="1.0" encoding="UTF-8"?>

<ReturnData xmlns="http://www.irs.gov/efile"

xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"

xsi:schemaLocation="

..\94x\ReturnData940PR.xsd" documentCount="3">

<ContentLocation> MyUniqueOrigItemID001</ContentLocation>

<BusinessName1>Business Name 1</BusinessName1>

<BusinessName2>Business Name 1</BusinessName2>

<Address1>Address Name 1</Address1>

<Address2>Address Name 2</Address2>

<State>State Name</State>

</PreparerFirm>

<BusinessName1>Business Name 1</BusinessName1>

<BusinessName2>Business Name 1</BusinessName2>

<BusinessNameControl>Business Name Control</BusinessNameControl>

<AddressLine>Address Line</AddressLine>

<State>State Name</State>

</USAddress>

</Business>

<Name>Preparer Name</Name>

<EmailAddress>EmailName@hostname</EmailAddress>

</Preparer>

<Name>Return Signer Name</Name>

<Title>Title</Title>

<EmailAddress>EmailName@hostName</EmailAddress>

</ReturnSigner>

<DesigneeName>Designee Name</DesigneeName>

</ThirdPartyAuthorization>

</ReturnHeader94x>

</ExemptionCategory>

</ExemptWages>

TATaxBeforeAdjustmentsAmt>0.00TATaxBeforeAdjustmentsAmt>

</AdjustmentsToFUTATax>

</IRS940PR>

</StateCreditReductionGroup>

</StateCreditReductionGroup>

</StateCreditReductionGroup>

</StateCreditReductionGroup>

</CreditReductionGroup>

</IRS940ScheduleA>

</ReturnData>

----------------------------------------------------------------------

Step 2.3 -- Duplicate ReturnData

• Duplicate the

ReturnData

structure 3 times to create a sequence of 4 separate ReturnData structures.

• Edit the data in ReturnData as you see fit.

• Make sure all instances of the attribute contentLocation in the OriginManifest of the ReturnOriginHeader match one referenced element ContentLocation in each ReturnData. The ContentLocation must be unique within the transmission file.

• Edit the documentId attribute for each return document in ReturnData. The documentId must be unique within the return.

Step 3 -- Create 94x Return Transmission File

Now that you have the validated Transmission Envelope and the ReturnData MIME parts, you are ready to put it all together.

The complete 94x return transmission file is shown below in its entirety:

----------------------------------------------------------------------

MIME-Version: 1.0

Content-Type: Multipart/Related; boundary=MIME94xBoundary; type=text/

xml;

X-eFileRoutingCode: 94x

--MIME94xBoundary

Content-Type: text/xml; charset=UTF-8

Content-Transfer-Encoding: 8bit

Content-Location: Envelope94x

<?xml version="1.0" encoding="UTF-8"?>

<SOAP:Envelope xmlns="http://www.irs.gov/efile"

xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"

xmlns:SOAP="http://schemas.xmlsoap.org/soap/envelope/"

xmlns:efile="http://www.irs.gov/efile"

xsi:schemaLocation="

../message/SOAP.xsd

<SOAP:Header>

<efile:TransmissionHeader>

<TransmissionId>MyUniqueTransHeaderID001</TransmissionId>

<ETIN>XXXXX</ETIN>

</Transmitter>

</TransmissionManifest>

</efile:TransmissionHeader>

</SOAP:Header>

<SOAP:Body>

<efile:OriginHeaders>

<OriginId>MyUniqueOrigItemID001</OriginId>

</OriginManifest>

<EFIN>XXXXXX</EFIN>

<Type>Originator Type</Type>

</Originator>

<PIN>XXXXX</PIN>

<ETIN>XXXXX</ETIN>

</ReportingAgentSignature>

<ISPNumber>XXXXX</ISPNumber>

</ReturnOriginHeader>

<OriginId>MyUniqueOrigItemID002</OriginId>

</OriginManifest>

<EFIN>XXXXXX</EFIN>

<Type>Originator Type</Type>

</Originator>

<PIN>XXXXX</PIN>

<ETIN>XXXXX</ETIN>

</ReportingAgentSignature>

<ISPNumber>XXXXX</ISPNumber>

</ReturnOriginHeader>

</efile:OriginHeaders>

</SOAP:Body>

</SOAP:Envelope>

--MIME94xBoundary

Content-Type: text/xml; charset=UTF-8

Content-Transfer-Encoding: 8bit

Content-Location: MyUniqueOrigItemID001

<?xml version="1.0" encoding="UTF-8"?>

<ReturnData xmlns="http://www.irs.gov/efile"

xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"

xsi:schemaLocation="

..\94x\ReturnData940PR.xsd" documentCount="3">

<ContentLocation>MyUniqueOrigItemID001</ContentLocation>

<DisasterRelief>DisasterRelief Section</DisasterRelief>

<BusinessName1>Business Name 1</BusinessName1>

<BusinessName2>Business Name 1</BusinessName2>

<Address1>Address Name 1</Address1>

<Address2>Address Name 2</Address2>

<State>State Name</State>

</PreparerFirm>

<BusinessName1>Business Name 1</BusinessName1>

<BusinessName2>Business Name 1</BusinessName2>

<BusinessNameControl>Business Name Control</BusinessNameControl>

<AddressLine>Address Line</AddressLine>

<State>State Name</State>

</USAddress>

</Business>

<Name>Preparer Name</Name>

<EmailAddress>EmailName@hostname</EmailAddress>

</Preparer>

<Name>Return Signer Name</Name>

<Title>Title</Title>

<EmailAddress>EmailName@hostName</EmailAddress>

</ReturnSigner>

<DesigneeName>Designee Name</DesigneeName>

</ThirdPartyAuthorization>

</ReturnHeader94x>

</ExemptionCategory>

</ExemptWages>

</AdjustmentsToFUTATax>

</IRS940PR>

</StateCreditReductionGroup>

</StateCreditReductionGroup>

</StateCreditReductionGroup>

</StateCreditReductionGroup>

</CreditReductionGroup>

</IRS940ScheduleA>

</ReturnData>

--MIME94xBoundary

Content-Type: text/xml; charset=UTF-8

Content-Transfer-Encoding: 8bit

Content-Location: MyUniqueOrigItemID002

<?xml version="1.0" encoding="UTF-8"?>

<ReturnData xmlns="http://www.irs.gov/efile"

xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"

xsi:schemaLocation="

..\94x\ReturnData940PR.xsd" documentCount="2">

<ContentLocation>MyUniqueOrigItemID002</ContentLocation>

<DisasterRelief>DisasterRelief Note</DisasterRelief>

<BusinessName1>Business Name 1</BusinessName1>

<BusinessName2>Business Name 1</BusinessName2>

<Address1>Address Name 1</Address1>

<Address2>Address Name 2</Address2>

<State>State Name</State>

</PreparerFirm>

<BusinessName1>Business Name 1</BusinessName1>

<BusinessName2>Business Name 1</BusinessName2>

<BusinessNameControl>Business Name Control</BusinessNameControl>

<AddressLine>Address Line</AddressLine>

<State>State Name</State>

</USAddress>

</Business>

<Name>Preparer Name</Name>

<EmailAddress>EmailName@hostname</EmailAddress>

</Preparer>

<Name>Return Signer Name</Name>

<Title>Title</Title>

<EmailAddress>EmailName@hostName</EmailAddress>

</ReturnSigner>

<DesigneeName>Designee Name</DesigneeName>

</ThirdPartyAuthorization>

</ReturnHeader94x>

<SingleStateCode>XX/SingleStateCode>

</ExemptionCategory>

</ExemptWages>

</IRS940PR>

--MIME94xBoundary

Content-Type: text/xml; charset=UTF-8

Content-Transfer-Encoding: 8bit

Content-Location: MyUniqueOrigItemID003

<?xml version="1.0" encoding="UTF-8"?>

<ReturnData xmlns="http://www.irs.gov/efile"

xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"

xsi:schemaLocation="

..\94x\ReturnData940PR.xsd" documentCount="4">

<ContentLocation>MyUniqueOrigItemID003</ContentLocation>

<BusinessName1>Business Name 1</BusinessName1>

<BusinessName2>Business Name 1</BusinessName2>

<Address1>Address Name 1</Address1>

<Address2>Address Name 2</Address2>

<State>State Name</State>

</PreparerFirm>

<BusinessName1>Business Name 1</BusinessName1>

<BusinessName2>Business Name 1</BusinessName2>

<BusinessNameControl>Business Name Control</BusinessNameControl>

<AddressLine>Address Line</AddressLine>

<State>State Name</State>

</USAddress>

</Business>

<Name>Preparer Name</Name>

<EmailAddress>EmailName@hostname</EmailAddress>

</Preparer>

<Name>Return Signer Name</Name>

<Title>Title</Title>

<EmailAddress>EmailName@hostName</EmailAddress>

</ReturnSigner>

<DesigneeName>Designee Name</DesigneeName>

</ThirdPartyAuthorization>

</ReturnHeader94x>

</ExemptionCategory>

</ExemptWages>

</AdjustmentsToFUTATax>

</IRS940PR>

</StateCreditReductionGroup>

</StateCreditReductionGroup>

</StateCreditReductionGroup>

</StateCreditReductionGroup>

</CreditReductionGroup>

</IRS940ScheduleA>

<BankAccountNumber>Bank Account Number</BankAccountNumber>

</IRS94xPayment>

</ReturnData>

--MIME94xBoundary

Content-Type: text/xml; charset=UTF-8

Content-Transfer-Encoding: 8bit

Content-Location: MyUniqueOrigItemID004

<?xml version="1.0" encoding="UTF-8"?>

<ReturnData xmlns="http://www.irs.gov/efile"

xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"

xsi:schemaLocation="

http://schemas.xmlsoap.org/soap/envelope/./

..\94x\ReturnData940PR.xsd" documentCount="5">

<ContentLocation>MyUniqueOrigItemID004</ContentLocation>

<DisasterRelief>DisasterRelief Section</DisasterRelief>

<BusinessName1>Business Name 1</BusinessName1>

<BusinessName2>Business Name 1</BusinessName2>

<Address1>Address Name 1</Address1>

<Address2>Address Name 2</Address2>

<State>State Name</State>

</PreparerFirm>

<BusinessName1>Business Name 1</BusinessName1>

<BusinessName2>Business Name 1</BusinessName2>

<BusinessNameControl>Business Name Control</BusinessNameControl>

<AddressLine>Address Line</AddressLine>

<State>State Name</State>

</USAddress>

</Business>

<Name>Preparer Name</Name>

<EmailAddress>EmailName@hostname</EmailAddress>

</Preparer>

<Name>Return Signer Name</Name>

<Title>Title</Title>

<EmailAddress>EmailName@hostName</EmailAddress>

</ReturnSigner>

<DesigneeName>Designee Name</DesigneeName>

</ThirdPartyAuthorization>

</ReturnHeader94x>

</ExemptionCategory>

</ExemptWages>

</AdjustmentsToFUTATax>

</IRS940PR>

</StateCreditReductionGroup>

</StateCreditReductionGroup>

</StateCreditReductionGroup>

</StateCreditReductionGroup>

</CreditReductionGroup>

</IRS940ScheduleA>

<BankAccountNumber>Bank Account Number</BankAccountNumber>

</IRS94xPayment>

<Explanation>Explanation Section</Explanation>

</GeneralSupportinglnformation>

</ReturnData>

--MIME94xBoundary--

----------------------------------------------------------------------

6.1 A Guide to Creating PIN Registration Transmission Files

This section describes the procedure for creating a sample PIN Registration transmission file with dummy data.

Assumptions:

• The 94x XML Schemas Final Release is used as the base schemas for creating the XML data instances.

• Altova XMLSpy 2010 is used as the tool for creating and validating XML data instances generated from the aforementioned base schemas.

• All optional fields will be created to illustrate the widest spectrum of data combinations. The actual definitions of required vs. optional fields can be found in the base schemas.

Step 1 -- Create PIN Registration Transmission Envelope

Step 1.1 -- Create Transmission Envelope Skeleton

Here is the transmission envelope skeleton template. After filling in the placeholders, it becomes the SOAP Envelope in the transmission file.

----------------------------------------------------------------------

<?xml version ="1.0" encoding="UTF-8"?>

<SOAP:Envelope xmlns=" http://www.irs.gov/efile

xmlns:xsi =" http://www.w3.org/2009/XMLSchema-instance

xmlns:SOAP="http://schemas.xmlsoap.org/soap/envelope/"

xmlns:efile="http://www.irs.gov/efile"

xsi:schemaLocation ="

message/SOAP.xsd

xsd">

<SOAP:Header>

----------------------------------------------------------------

Placeholder for TransmissionHeader

----------------------------------------------------------------

</SOAP:Header>

<SOAP:Body>

----------------------------------------------------------------

Placeholder for OriginHeaders

----------------------------------------------------------------

</SOAP:Body>

</SOAP:Envelope>

----------------------------------------------------------------------

Step 1.2 -- Create TransmissionHeader

1. Open

message/efileMessage.xsd

in XMLSpy

2. Select DTD/Schema from the main menu.

3. Select Generate sample XML file . . .

4. Select Generate all elements

5. Specify 2 (or more) repeatable elements

6. Check all options in the following pop-up menu

7. Select with a relative path option

8. Select Use Manually added sample values if available

9. Select TransmissionHeader as root

[The following graphic has not been reproduced:

Figure 6-5 Open Message/efile Message - DTD/Schema - Generate Sample XML file

Figure 6-6 Select a Root Element-Origin Header]

Here is sample data structure for the

TransmissionHeader.

----------------------------------------------------------------------

<?xml version="1.0" encoding="UTF-8"?>

<!--Sample XML file generated by XMLSpy v2010 rel. 3 sp1

<TransmissionHeader xsi:schemaLocation="

PINRegistration.xsd"

xmlns="http://www.irs.gov/efile"

xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">

</Transmitter>

</TransmissionManifest>

</TransmissionHeader>

----------------------------------------------------------------------

Step 1.3 - Complete the Placeholder for TransmissionHeader

In the TransmissionHeader data structure:

• Remove all attributes in the

TransmissionHeader

element

• Add efile: in front of element name TransmissionHeader

• Edit the data as you see fit.

• Validate the TransmissionHeader

• Click on the [graphic omitted] button on the tool bar or F8

Here is the final

TransmissionHeader

data structure:

----------------------------------------------------------------------

<efile:TransmissionHeader>

</Transmitter>

</TransmissionManifest>

</efile:TransmissionHeader>

----------------------------------------------------------------------

Step 1.4 - Create OriginHeaders

Repeat Step 1.2 but this time selects OriginHeaders as the root element:

[The following graphic has not been reproduced:

Figure 6-7 Select a Root Element - Origin Headers]

Here is the

OriginHeaders

data structure

----------------------------------------------------------------------

<?xml version="1.0" encoding="UTF-8"?>

<!--Sample XML file generated by XMLSpy v2010 rel. 3 sp1

<OriginHeaders xsi:schemaLocation="

http://schemas.xmlsoap.org/soap/envelope

PINRegistration.xsd"

xmlns="http://www.irs.gov/efile"

xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">

</OriginManifest>

<EFIN>aaaaaa</EFIN>

<Type>OnlineFiler</Type>

</Originator>

</ReportingAgentSignature>

</ReturnOriginHeader>

</OriginManifest>

<EFIN>aaaaaa</EFIN>

<Type>ReportingAgent</Type>

</Originator>

</ReportingAgentSignature>

</ReturnOriginHeader>

</OriginHeaders>

----------------------------------------------------------------------

Step 1.5 - Complete the Placeholder for OriginHeaders

In the OriginHeaders data structure:

• Remove all attributes in the

OriginHeaders

element

• Edit the data as you see fit.

• Validate the TransmissionHeader

• Click on the [graphic omitted] button on the tool bar or F8

Here is the final OriginHeaders data structure:

----------------------------------------------------------------------

<efile:OriginHeaders>

</OriginManifest>

<EFIN>aaaaaa</EFIN>

<Type>OnlineFiler</Type>

</Originator>

</ReportingAgentSignature>

</ReturnOriginHeader>

</OriginManifest>

<EFIN>aaaaaa</EFIN>

<Type>ReportingAgent</Type>

</Originator>

</ReportingAgentSignature>

</ReturnOriginHeader>

</efile:OriginHeaders>

----------------------------------------------------------------------

Step 1.6 - Complete the Transmission Envelope

Complete the transmission Envelope:

• Plug the

TransmissionHeader

created in Step 1.3 into the

Placeholder for TransmissionHeader

defined in Step 1.1

• Plug the OriginHeaders structure created in Step 1.5 into the Placeholder for OriginHeaders defined in Step 1.1

• Edit and validate the data of Transmission Envelope if necessary

• Click on the [graphic omitted] button on the tool bar or F8

The complete Transmission Envelope is shown below:

----------------------------------------------------------------------

<?xml version ="1.0" encoding="UTF-8"?>

<SOAP:Envelope xmlns=" http://www.irs.gov/efile

xmlns:xsi=" http://www.w3.org/2009/XMLSchema-instance

xmlns:SOAP="http://schemas.xmlsoap.org/soap/envelope/"

xmlns:efile="http://www.irs.gov/efile"

xsi:schemaLocation="

/./message/SOAP.xsd

../message/efileMessage.xsd">

<SOAP:Header>

<efile:TransmissionHeader>

</Transmitter>

</TransmissionManifest>

</efile:TransmissionHeader>

</SOAP:Header>

<SOAP:BODY>

<efile:OriginHeaders>

</OriginManifest>

<EFIN>aaaaaa</EFIN>

<Type>LargeTaxPayer</Type>

</Originator>

</ReturnOriginHeader>

</OriginManifest>

<EFIN>aaaaaa</EFIN>

<Type>LargeTaxPayer</Type>

</Originator>

</ReturnOriginHeader>

</efile:OriginHeaders>

</SOAP:BODY>

----------------------------------------------------------------------

Step 2 - Create PINData MIME Parts

Step 2.1 - Create PINData

Repeat Step 1.2 with the pinreg/PINRegistration.xsd schema file and select PINData as the root element name.

[The following graphic has not been reproduced:

Figure 6-8 Select a Root Element - Find Data]

Here is the

PINData

data structure

----------------------------------------------------------------------

<?xml version="1.0" encoding="UTF-8"?>

<!-Sample XML file generated by XMLSpy v2010 rel. 3 sp1

<PINData xsi:schemaLocation="

PINRegistration.xsd"

xmlns="

http://www.w3.org/2001/

XMLSchema-instance">

</PINRegistration>

</PINData>

----------------------------------------------------------------------

Step 2.2 - Validate PINData

• Edit the data in

PINData

if necessary

• Validate the Transmission Envelope

• Click on the [graphic omitted] button on the tool bar or F8

Here is the final

PINData

data structure

----------------------------------------------------------------------

<?xml version="1.0" encoding="UTF-8"?>

<PINData xsi:schemaLocation="

PINRegistration.xsd"

xmlns="http://www.irs.gov/efile"

xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">

</PINRegistration>

</PINData>

----------------------------------------------------------------------

Step 2.3 - Duplicate the PINData

Complete the placeholder for PIN Registration:

• Duplicate the

PINData

structure 3 times to create a sequence of 4 separate

PINData

structures.

• Make sure all instances of the attribute contentLocation in the OriginManifest of the PINRegistrationOriginHeader match one referenced element ContentLocation in each PINData. The ContentLocation must be unique within the transmission file.

Step 3 - Create PIN Registration Transmission File

Now that you have the validated Transmission Envelope and the PINData MIME parts, you are ready to put it all together.

Create the transmission file according to the structure outlined below. Please note the following:

• Required MIME content headers are highlighted.

• Line spacing is important. There is a blank line between the ends of the MIME content headers and the beginning of the MIME part content itself. Also, there is a blank line between the end of the MIME part content and the beginning of the next MIME part boundary.

• "MIME-Version: 1.0" must appear as the first line of the MIME message header.

• The parameters on the "Content-Type:" line in each MIME part are required and must be in the order as shown below.

• The sample below uses "MIMEPINRegBoundary" as the value for the MIME boundary but an actual transmission file can have any transmitter-defined string as the boundary. The same applies to the Content-Location MIME content header.

• The Content-Location: line must match one of the contentLocation attributes referenced in the OriginManifest of a PINRegistrationOriginHeader and the corresponding element ContentLocation in the PINData.

----------------------------------------------------------------------

MIME-Version: 1.0

Content-Type: Multipart/Related; boundary=MIMEPINRegBoundary;

type=text/xml;

X-eFileRoutingCode: 94x

Content-Description: This is a sample PIN Registration transmission

file with most of the

XML data generated by XMLSpy.

--MIMEPINRegBoundary

Content-Type: text/xml; charset=UTF-8

Content-Transfer-Encoding: 8bit

Content-Location: EnvelopePINRegistration

--------------------------------------------------------------------

Transmission Envelope

--------------------------------------------------------------------

--MIMEPINRegBoundary

Content-Type: text/xml; charset=UTF-8

Content-Transfer-Encoding: 8bit

Content-Location: 999999RetData20020617T093047

--------------------------------------------------------------------

First PINData

--------------------------------------------------------------------

--MIMEPINRegBoundary

Content-Type: text/xml; charset=UTF-8

Content-Transfer-Encoding: 8bit

Content-Location: 999999PINData20020617T093101

--------------------------------------------------------------------

Second PINData

--------------------------------------------------------------------

--MIMEPINRegBoundary

Content-Type: text/xml; charset=UTF-8

Content-Transfer-Encoding: 8bit

Content-Location: MyUnique001PINId

--------------------------------------------------------------------

Third PINData

--------------------------------------------------------------------

--MIMEPINRegBoundary

Content-Type: text/xml; charset=UTF-8

Content-Transfer-Encoding: 8bit

Content-Location: MyUnique002PINId

--------------------------------------------------------------------

Fourth PINData

--------------------------------------------------------------------

-MIMEPINRegBoundary-

----------------------------------------------------------------------

The complete PIN Registration transmission file is shown below in its entirety:

----------------------------------------------------------------------

MIME-Version: 1.0

Content-Type: Multipart/Related; boundary=MIMEPINRegBoundary;

type=text/xml;

X-eFileRoutingCode: 94x

--MIMEPINRegBoundary

Content-Type: text/xml; charset=UTF-8

Content-Transfer-Encoding: 8bit

Content-Location: EnvelopePINRegistration

<?xml version="1.0" encoding="UTF-8"?>

<SOAP:Envelope xmlns="http://www.irs.gov/efile"

xmlns:xsi="http://www.w3.org/2009/XMLSchema-instance"

xmlns:SOAP="http://schemas.xmlsoap.org/soap/envelope/"

xmlns:efile="http://www.irs.gov/efile"

xsi:schemaLocation="

../message/SOAP.xsd

<SOAP:Header>

<efile:TransmissionHeader>

<TransmissionId>MyTransID20021217T093047</TransmissionId>

</Transmitter>

</TransmissionManifest>

</efile:TransmissionHeader>

</SOAP:Header>

<SOAP:Body>

<efile:OriginHeaders>

<OriginId>MyUniqueOrigID001</OriginId>

</OriginManifest>

</Originator>

</PINRegistrationOriginHeader>

<OriginId>MyUniqueOrigID002</OriginId>

</OriginManifest>

</Originator>

</PINRegistrationOriginHeader>

</efile:OriginHeaders>

</SOAP:Body>

</SOAP:Envelope>

--MIMEPINRegBoundary

Content-Type: text/xml; charset=UTF-8

Content-Transfer-Encoding: 8bit

Content-Location: 999999PINData20020617T093047

<?xml version="1.0" encoding="UTF-8"?>

<PINData xmlns="http://www.irs.gov/efile"

xmlns:xsi="http://www.w3.org/2009/XMLSchema-instance"

xsi:schemaLocation="

..\pinreg\PINRegistration.xsd">

<ContentLocation>999999PINData20020617T093047</ContentLocation>

</PINRegistration>

</PINData>

--MIMEPINRegBoundary

Content-Type: text/xml; charset=UTF-8

Content-Transfer-Encoding: 8bit

Content-Location: 999999PINData20020617T093101

<?xml version="1.0" encoding="UTF-8"?>

<PINData xmlns="http://www.irs.gov/efile"

xmlns:xsi="http://www.w3.org/2009/XMLSchema-instance"

xsi:schemaLocation="

..\pinreg\PINRegistration.xsd">

<ContentLocation>999999PINData20020617T093101</ContentLocation>

</PINRegistration>

</PINData>

--MIMEPINRegBoundary

Content-Type: text/xml; charset=UTF-8

Content-Transfer-Encoding: 8bit

Content-Location: MyUnique001PINId

<?xml version="1.0" encoding="UTF-8"?>

<PINData xmlns="http://www.irs.gov/efile"

xmlns:xsi="http://www.w3.org/2009/XMLSchema-instance"

xsi:schemaLocation="

..\pinreg\PINRegistration.xsd">

<ContentLocation>MyUnique001PINId</ContentLocation>

</PINRegistration>

</PINData>

--MIMEPINRegBoundary

Content-Type: text/xml; charset=UTF-8

Content-Transfer-Encoding: 8bit

Content-Location: MyUnique002PINId

<?xml version="1.0" encoding="UTF-8"?>

<PINData xmlns="http://www.irs.gov/efile"

xmlns:xsi="http://www.w3.org/2009/XMLSchema-instance"

xsi:schemaLocation="

..\pinreg\PINRegistration.xsd">

<ContentLocation>MyUnique002PINId</ContentLocation>

</PINRegistration>

</PINData>

--MIMEPINRegBoundary--

----------------------------------------------------------------------

7.0 VALIDATION CRITERIA - BUSINESS RULES & ERROR CONDITIONS

7.1 Business Rule & Error Condition Matrix

Table 7-2 Business Rule and Error Condition Matrix

----------------------------------------------------------------------

Error

Code Error Message Business Rule

----------------------------------------------------------------------

005 No value ItemReference No value Item Reference

elements were found elements were found within

within SOAP: Envelope. SOAP

Validation processing

aborted after SOAP:

Envelope document.

----------------------------------------------------------------------

029 The Originator EFIN is EFIN of the originator

not Valid. must be a valid EFIN.

----------------------------------------------------------------------

100 The PIN and EFIN If the efileRole is equal

combination in the to Reporting Agent or IRS

Origin Header is Agent, the EFIN/PIN

required for signature. combination must be

present in the Origin

Header, and must be valid.

----------------------------------------------------------------------

101 The PIN and EFIN If the efileRole is equal

combination in the to Large Taxpayer, the

Origin Header is not EFIN/PIN combination must

valid. be present in the Origin

Header, and must be valid.

----------------------------------------------------------------------

102 The itemCount <EltVal> itemCount must equal the

does not equal the total number of items within the

number of ItemReference batch

elements in the

OriginManifest.

----------------------------------------------------------------------

104 The Documents contained For Return types, the

in the return record are contents of the item must

not as specified in the be within the defined

parameters of the Return parameters of the

Data Schema for ReturnData schema for that

<ReturnType>. returns type (i.e.

ReturnData940.xsd).

----------------------------------------------------------------------

106 The Signature (PIN) for If the Type in the Origin

this return is required. Header is equal to ERO,

Online Filer, or Financial

Agent, the return Signer

Group must be present in

the Return Header.

----------------------------------------------------------------------

107 The Signature (PIN) for If the Type in the Origin

this return is not valid Header is equal to ERO,

for the EIN. Online Filer, or Financial

Agent, the Signature (PIN)

must be valid for that

returns EIN.

----------------------------------------------------------------------

110 The Return Signer Group If the Type in the Origin

is not allowed for the Header is equal to

Originator Type reporting Agent, IRS

<EltVal>. Agent, or Large Taxpayer,

the Return Signer Group

must NOT be present in the

Return Header.

----------------------------------------------------------------------

111 The Document count does The value of

not equal the number of ReturnData@documentCount

documents submitted for must equal the number of

the return. documents in the return.

----------------------------------------------------------------------

201 The Tax Period End Date For Return types, if the

<EltVal> is not valid Form Type is either 940,

for the Form Type 940PR, or 944, the tax

<ReturnType>. period end date must be

December 31st of the year

immediately preceding the

date of receipt for the

transmission.

----------------------------------------------------------------------

202 The Tax Period End Date For Return types, if the

<EltVal> is not valid Form Type is either 941,

for the Form Type 941SS, or 941PR, the tax

<ReturnType>. period end date must be

for the month ended March,

June, September, or

December. The date must

already have passed (no

pre-filing), and be within

the valid range of

accepted quarter.

----------------------------------------------------------------------

203 The Return Filing Date The Return Filing Date for

<EltVal> is past the forms 940, 940PR, or 944

filing deadline of is past the filing

<EltVal2>. deadline for this year.

----------------------------------------------------------------------

226 For the choice element Either the Name Control or

in the Return Header, Check Digit must be

either the control or present in the Return

Check Digit must be Header.

present.

----------------------------------------------------------------------

235 The character value of For elements with

<EltVal> is outside the definitions outside

pattern value of <enum>. strictly alpha, numeric,

or alphanumeric provide

the following Error

Message.

----------------------------------------------------------------------

236 The length of <EltVal> The length of the value in

does not conform to the the element does not meet

schema. the schema definition.

----------------------------------------------------------------------

236 The length of <EltVal> The length of the value in

does not conform to the the element does not meet

schema. the schema definition.

----------------------------------------------------------------------

237 The Text <EltVal> The element value contains

contains non-printable characters which are not

characters. printable.

----------------------------------------------------------------------

238 The Text <EltVal> The element value contains

contains leading or spaces which are leading

trailing spaces or or consecutive inside the

contains two consecutive value.

spaces.

----------------------------------------------------------------------

266 The State code <EltVal> The two character state

is outside the pattern code in the Return Header

value of state code in must be one of the valid

schema. values defined for state

type in the schema.

----------------------------------------------------------------------

271 The first 3 positions of The first three digits of

the Zip code <EltVal> the ZIP Code must be valid

are not valid for the for the State Code entered

State Code <EltVal2>. in the Return Header.

----------------------------------------------------------------------

272 CreditReduction is State Credit Reduction

checked but fields must be present on

StateCreditReductionGroup Schedule A when Credit

is not present. Reduction is checked.

----------------------------------------------------------------------

273 StateCreditReductionGroup Credit Reduction must be

is present but checked when State Credit

CreditReduction is not Reduction fields are

checked. present on Schedule A.

----------------------------------------------------------------------

274 If If Schedule

TotalCreditReductionAmt A/TotalCreditReductionAmt

<EltVal> is significant is greater than zero, then

then CreditReductionAmt CreditReductionAmt must

<EltVal2> must also be also be greater than zero.

significant.

----------------------------------------------------------------------

275 <EltVal> is not a valid The value of

CreditReductionStateCode CreditReductionStateCode

or is a duplication. must be an authorized

Credit Reduction State,

and can only be used once.

----------------------------------------------------------------------

276 Credit Reduction State Credit Reduction State

must be both the must be included both as

SingleStateCode <EltVal> SingleStateCode and

and Schedule Schedule

A/CreditReductionStateCode A/CreditReductionStateCode.

<EltVal2>.

----------------------------------------------------------------------

278 Only one If SingleStateCode is also

StateCreditReductionGroup a valid Credit Reduction

is allowed in State, only one instance

conjunction with of Schedule

SingleStateCode. A/StateCreditReductionGroup

is allowed.

----------------------------------------------------------------------

286 Both SingleStateCode and SingleStateCode cannot be

MultiStateCode are present when

present. Only one MultiStateCode is present

selection is allowed. on Schedule A.

----------------------------------------------------------------------

287 <EltVal> is not a valid The State value of

USStateAndTerritoryNonCR MultiStateContribution

Type type or is a must be listed on IRS form

duplication. 940 Schedule A, and can

only be listed once.

----------------------------------------------------------------------

288 MultiStateContribution MultiStateCode fields must

is checked but be present on Schedule A

MultiStateCode is not when

present. MultiStateContribution is

checked.

----------------------------------------------------------------------

289 MultiStateCode is MultiStateContribution

present but must be checked when

MultiStateContribution MultiStateCode fields are

is not checked. present on Schedule A.

----------------------------------------------------------------------

300 The Bank Account Number In the Payment Record,

entered was not valid. Bank Account Number can

not equal all zeros or all

blanks.

----------------------------------------------------------------------

301 The Routing Transit The RTN must be present on

Number entered <EltVal> the Financial Organization

is not present on the Master File (FOMF) and the

Financial Organization banking institution must

Master File. process Electronic Funds

Transfer (EFT).

----------------------------------------------------------------------

302 The Payment Amount The Payment Amount must be

Requested <EltVal> did equal to the Balance Due

not equal the Balance on the Return, and can not

due per the return, or exceed the direct payment

it is in excess of the threshold ($500 for 940,

payment threshold amount $2,500 for 941 and 944).

($500 for Forms 940,

$2,500 for Forms 941 and

944).

----------------------------------------------------------------------

305 The Taxpayer Daytime The telephone number can

Phone must not be all not be all zeros.

zeros.

----------------------------------------------------------------------

308 You have submitted a If a return record

Payment Record, but have contains an associated

provided a check digit Payment record, then the

in lieu of a name entry for the choice

control in the return element Name

header. The name control Control/CheckDigit, must

must be entered. be the Name Control. The

Check Digit will not be

valid for Payment

Processing.

----------------------------------------------------------------------

309 The Routing Transit If the RTN in the payment

Number entered <EltVal> record is equal to one of

is not valid for this the following RTN's:

type of transaction. 061036000, 061036013,

061036026, 091036164,

071036207, and 071036210.

----------------------------------------------------------------------

414 Our records indicate For Return types, the

that an electronically EIN/TaxPeriod/FormType

filed return has already combination must not have

been submitted and been previously processed

accepted for this EIN, and accepted through the

Tax Period, and Form Employment Tax efile

Type. System.

----------------------------------------------------------------------

438 For optional Check Box The only valid entry for

type, <EltVal> is not a CheckBoxType is "X".

valid entry, it must be

an "X".

----------------------------------------------------------------------

500 The entry for Total Total Exempt Payments must

Exempt Payments <EltVal> not be greater than Total

is greater than the Payments (Total Wages).

entry for Total Payment

for Employees <EltVal>.

----------------------------------------------------------------------

501 The Name Control or The Name Control or Check

Check Digit <EltVal> Digit must be valid at the

does not match the IRS NAP for the EIN in the

records for the EIN in Return Header.

the Return Header.

----------------------------------------------------------------------

502 The EIN <EltVal> was not The EIN must be present on

found in our check of the NAP.

the IRS records.

----------------------------------------------------------------------

600 The checkbox for If the Semiweekly Schedule

Semiweekly Schedule Depositor checkbox is

Depositor was checked, checked, then Schedule B

but a corresponding must be present.

Schedule B was Not

Present.

----------------------------------------------------------------------

601 For the Month <EltVal> Within Month1, Month2, or

Liability the Month3 of Schedule B, or

liabilityDay <EltVal2> Schedule B PR, each

occurs too many times. Liability Day may occur

once, and only once for

each month.

----------------------------------------------------------------------

603 The checkbox for Monthly If the Monthly Schedule

Schedule Depositor was Depositor checkbox is

checked, but a checked, then one or more

corresponding Monthly of Total First Month

Liability Breakdown was Liability, Total Second

Not Present. Month Liability, or Total

Third Month Liability

must be present. Unless

Total Tax value equals

zero.

----------------------------------------------------------------------

605 The sum of The value of

Quarter1Liability, FUTATaxAfterAdjustments

Quarter2Liability, must equal the sum of

Quarter3Liability, and values of

Quarter4Liability does Quarter1Liability,

not equal the entry for Quarter2Liability,

FUTATaxAfterAdjustments Quarter3Liability, and

<EltVal>, or Quarter4Liability if any

FUTATaxAfterAdjustments Quarter_Liability is

was not present. significant or when

FUTATaxAfterAdjustments

is greater than $500.

----------------------------------------------------------------------

606 The sum of the The value of TotalTax

preadjustment and must equal the sum of

adjustment amounts does values of

not equal the entry for TotalTaxesBeforeAdjustments

TotalTax <EltVal>. Amt,

FractionsOfCentsAdjustment,

SickPayAdjustment, and

TipsGroupTermLifeInsAdj

Amount.

----------------------------------------------------------------------

606 The sum of the The value of TotalTax must

preadjustment and equal the sum of values of

adjustment amounts does TotalTaxesBeforeAdjustments

not equal the entry for Amt and

TotalTax <EltVal>. CurrentYearsAdjustment.

----------------------------------------------------------------------

609 The sum of The value of

TotalDepositsOverpayment PaymentCreditTotal must

ForYr and equal the sum of values of

CobraPremiumPayments TotalDepositsOverpayment

does not equal ForYr and

PaymentCreditTotal CobraPremiumPayments.

<EltVal>.

----------------------------------------------------------------------

610 The attribute Return can not contain

liabilityMonth value duplicate months.

<EltVal> occurs too many

times.

----------------------------------------------------------------------

611 The entry for Total If both Total Tax and

Liability for Quarter Total Liability for

<EltVal> does not equal Quarter (Schedule B) are

the entry for Total Tax greater than zero,

<EltVal2>, or Total Tax then Total Tax must be

is greater than $2,500. less than or equal to

$2,500 and equal to Total

Liability for Quarter.

----------------------------------------------------------------------

612 At least one of If

TaxableSocialSecurityWages, SocialSecurityMedicareGro

TaxableSocialSecurityTips, up is present, than at

TaxableMedicareWagesTips, least one of

or AddedMedWagesTips must be TaxableSocialSecurityWages,

significant. TaxableSocialSecurityTips,

TaxableMedicareWagesTips,

or AddedMedWagesTips must

be significant.

----------------------------------------------------------------------

613 Schedule The value of Schedule A

A/TotalCreditReductionWages TotalCreditReductionWages

<EltVal> must not exceed must be less than or

TotalTaxableWagesAmt <EltVal2> equal to the value of

value. 940/940PR

TotalTaxableWagesAmt.

----------------------------------------------------------------------

702 The Final Return Checkbox was If the final return

checked, but the return indicated checkbox is checked, the

that an overpayment should be Credit Elect Checkbox must

applied to the next tax period. not be checked.

----------------------------------------------------------------------

902 The Required Element <TagName> Required element is

was not present. missing.

----------------------------------------------------------------------

902 The Required Element Required element is

<TagName> was not present. missing.

----------------------------------------------------------------------

903 The element <TagName> was not Invalid element name.

expected in this position.

----------------------------------------------------------------------

904 The entry <EltVal> exceeds the Element content is longer

maximum field length <maxValue> than the maximum length.

for this element.

----------------------------------------------------------------------

905 The entry <EltVal> does not meet Element content is shorter

the minimum field length than the minimum required

<minValue> for this element. length.

----------------------------------------------------------------------

906 The entry <EltVal> contains Non-alphabetic character

non-alphabetic characters in an in required alpha field.

alphabetic only field.

----------------------------------------------------------------------

907 The entry <EltVal> contains Non-numeric character in

non-numeric characters in a required numeric field.

numeric only field.

----------------------------------------------------------------------

908 The entry <EltVal> contains Non-alphanumeric character

non-alphanumeric characters in an in required alphanumeric

alphanumeric only field. field.

----------------------------------------------------------------------

909 Duplicate attribute <value>. Duplicate attribute.

----------------------------------------------------------------------

910 Required attribute <attributeName> Required attribute is

is missing. missing.

----------------------------------------------------------------------

911 Invalid attribute <attributeName>. Invalid attribute.

----------------------------------------------------------------------

912 Attribute value <EltVal> is Attribute value is

incorrect. incorrect.

----------------------------------------------------------------------

912 Attribute value <EltVal> is Attribute value is

incorrect. incorrect.

----------------------------------------------------------------------

913 Attribute <attributeName> value Attribute value is longer

is longer than the maximum length. than the maximum length.

----------------------------------------------------------------------

915 Attribute <attributeName> value Attribute value has non-

has non-alphabetic character in alphabetic character in

alpha field. alpha field.

----------------------------------------------------------------------

918 The timestamp entry <EltVal> is Invalid timestamp format.

not in the required format.

----------------------------------------------------------------------

928 The date entered <EltVal> is not Invalid date format.

in the required format.

----------------------------------------------------------------------

934 The software ID value is not The Software ID must be

valid for use in 94x XML filing. valid for use in 94x XML

filing.

----------------------------------------------------------------------

953 The maximum number of occurrences If the number of

specified in the schema for occurrences of any element

<EltVal> has been exceeded. exceeds the maximum

number of occurrences as

specified in the schema.

----------------------------------------------------------------------

955 The value of the liabilityDay For IRS941Schedule

<EltVal> is not valid for the B/IRS941PRSchedule B, the

month of <EltVal2>. value of the Liability

Amount Liability Day must

be within the valid range

of days for the month

reported.

----------------------------------------------------------------------

956 The element Overpayment contains a If the Element Overpayment

significant value <EltVal>, but has a significant value,

you did not select one of the then the choice of

choice items "Applied to Next "Applied to Next Return or

Return or Refunded". Refunded" is mandatory.

----------------------------------------------------------------------

957 The choice element "Applied to The Choice element

Next Return or Refunded", must "Applied to Next Return or

contain only one selection. Refunded" must contain

only one selection.

----------------------------------------------------------------------

958 Sequence violation <TagName> Not in the required

is not expected in this Sequence.

position.

----------------------------------------------------------------------

980 For the monetary field <TagName>, For all monetary values,

the entry <EltVal> was not in the the entry must be in the

format specified by DecimalType. valid decimal format as

specified in the

DecimalType.

----------------------------------------------------------------------

981 For the monetary field <TagName>, For all non-negative

the entry <EltVal> was not in the monetary values, the entry

format specified by DecimalNNType. must be in the format

specified by DecimalNNType.

----------------------------------------------------------------------

983 For the choice elements For the choice elements

BalanceDue, or Overpayment, you BalanceDue, or Overpayment,

must make one, and only one if either one is selected,

selection. then the other choice must

not be selected.

----------------------------------------------------------------------

984 For the choice elements For the choice elements

SingleStateFiler, or SingleStateFiler, or

MultiStateFiler, you MultiStateFiler, if either

must make one, and only one one is selected, then the

selection. other choice must not be

selected.

----------------------------------------------------------------------

985 For the monetary field For all positive non-zero

<TagName>, the entry <EltVal> was monetary values, the entry

not in the format specified must be in the format

by DecimalPosType. specified by

DecimalPosType.

----------------------------------------------------------------------

999 Parser reports <parser error Default error code for

message> at line <line #>. instances where the parser

Contact the EFile Help Desk for identifies an error that

further assistance. does not have an associated

error code in the

Validation Criteria list.

----------------------------------------------------------------------

[Table Continued]

-----------------------------------------

Error Rejection Form

Code Level Types

-----------------------------------------

005 Transmission All

-----------------------------------------

029 Origin All

-----------------------------------------

100 Origin All 94x

-----------------------------------------

101 Origin All 94x

-----------------------------------------

102 Transmission All

-----------------------------------------

104 Return All 94x

-----------------------------------------

106 Return All 94x

-----------------------------------------

107 Return All 94x

-----------------------------------------

110 Return All 94x

-----------------------------------------

111 Return All 94x

-----------------------------------------

201 Return All 940 & 944

-----------------------------------------

202 Return All 941

-----------------------------------------

203 Return All 940 & 944

-----------------------------------------

226 Return All 94x

-----------------------------------------

235 Return All

-----------------------------------------

236 Origin All 94x

-----------------------------------------

236 Return All 94x

-----------------------------------------

237 Return All 94x

-----------------------------------------

238 Return All 94x

-----------------------------------------

266 Return All 94x

-----------------------------------------

271 Return All 94x

-----------------------------------------

272 Return Form 940 & 940PR

-----------------------------------------

273 Return Form 940 & 940PR

-----------------------------------------

274 Return Form 940 & 940PR

-----------------------------------------

275 Return Form 940 & 940PR

-----------------------------------------

276 Return Form 940 & 940PR

-----------------------------------------

278 Return Form 940 & 940PR

-----------------------------------------

286 Return Form 940 & 940PR

-----------------------------------------

287 Return Form 940 & 940PR

-----------------------------------------

288 Return Form 940 & 940PR

-----------------------------------------

289 Return Form 940 & 940PR

-----------------------------------------

300 Return 94X Payment

-----------------------------------------

301 Return 94X Payment

-----------------------------------------

302 Return 94X Payment

-----------------------------------------

305 Return 94X Payment

-----------------------------------------

308 Return All Return Types

-----------------------------------------

309 Return 94X Payment

-----------------------------------------

414 Return All 94X

-----------------------------------------

438 Return All

-----------------------------------------

500 Return Form 940/940PR

-----------------------------------------

501 Return All 94X

-----------------------------------------

502 Return All 94X

-----------------------------------------

600 Return All Form 941 Type

-----------------------------------------

601 Return All Schedule B

-----------------------------------------

603 Return All Form 941 Type

-----------------------------------------

605 Return 940 & 940PR

-----------------------------------------

606 Return All Form 941 Type

-----------------------------------------

606 Return 944

-----------------------------------------

609 Return 944

-----------------------------------------

610 Return 944 & All Schedule B

-----------------------------------------

611 Return All Form 941 Type

-----------------------------------------

612 Return All Form 941 & 944 Type

-----------------------------------------

613 Return All Form 940 Type

-----------------------------------------

702 Return All

-----------------------------------------

902 Origin All

-----------------------------------------

902 Return All

-----------------------------------------

903 Return All

-----------------------------------------

904 Return All

-----------------------------------------

905 Return All

-----------------------------------------

906 Return All

-----------------------------------------

907 Return All

-----------------------------------------

908 Return All

-----------------------------------------

909 Return All

-----------------------------------------

910 Return All

-----------------------------------------

911 Return All

-----------------------------------------

912 Origin All

-----------------------------------------

912 Return All

-----------------------------------------

913 Return All

-----------------------------------------

915 Return All

-----------------------------------------

918 Origin All

-----------------------------------------

928 Return All

-----------------------------------------

934 Return All Return Types

-----------------------------------------

953 Return All

-----------------------------------------

955 Return All 941 Type

-----------------------------------------

956 Return All Return Types

-----------------------------------------

957 Return All Return Types

-----------------------------------------

958 Return All

-----------------------------------------

980 Return All

-----------------------------------------

981 Return All

-----------------------------------------

983 Return All Return Types

-----------------------------------------

984 Return Form 940 & 940PR

-----------------------------------------

985 Return All

-----------------------------------------

999 Return All

-----------------------------------------

8.0 ACKNOWLEDGEMENT FILES

An Acknowledgement (ACK) File will be returned for each successfully transmitted Return or PIN Registration file. XML transmissions are processed as received, so ACKs will be available as soon as the transmission has been processed, and not follow the once or twice daily "drain" schedule of other e-file programs.

You will receive a single ACK file for each transmission file submitted. Each ACK file will be composed of one or more ACK records, providing an acceptance, or a rejection, for each item in the transmission file. You may receive one or more ACK records per item submitted in the transmission.

8.1 A Guide to Creating 94x Acknowledgement Files

This section describes the procedure for creating a sample 94x acknowledgement file with dummy data.

8.2 Acknowledgement File Construction

Assumptions

• The 94x XML Schemas Final Release will be used as the base schemas for creating the XML data instances.

• XMLSpy 2010 is used as the tool for creating and validating XML data instances generated from the aforementioned base schemas.

• All optional fields will be created to illustrate the widest spectrum of data combinations. The actual definitions of required vs. optional fields can be found in the base schemas.

Step 1 -- Create Acknowledgement Envelope

Step 1.1 -- Create Acknowledgement Envelope Skeleton

Create the acknowledgement envelope skeleton as outlined below. After filling in the placeholders, it becomes the SOAP Envelope (Body only, i.e. no Header) in the acknowledgement file.

----------------------------------------------------------------------

<?xml version="1.0" encoding="UTF-8"?>

<SOAP:Envelope xmlns="http://www.irs.gov/efile"

xmlns:xsi="http://www.w3.org/2009/XMLSchema-instance"

xmlns:SOAP="http://schemas.xmlsoap.org/soap/envelope/"

xmlns:efile="http://www/irs.gov/efile"

xsi:schemaLocation="

message/SOAP.xsd

. ./message/efileMessage.xsd">

<SOAP:Body>

----------------------------------------------------------------

Placeholder for AcknowledgementAction

----------------------------------------------------------------

</SOAP:Body>

</SOAP:Envelope>

-------------------------------------------------------------------

Step 1.2 -- Create AcknowledgementAction

Open message/efileMessage.xsd in XMLSpy and select DTD/Schema from the main menu. Next select Generate sample XML file . . .

[The following graphic has not been reproduced:

Figure 8-1 Open Message/efile Message - DTD/Schema - Generate Sample XML File]

Select

AcknowledgementAction

from the pop-up menu shown below:

[The following graphic has not been reproduced:

Figure 8-2 Select a Root Element - Acknowledgement Action]

Check all options in the following pop-up menu and specify 2 (or more) repeatable elements so that repeating structures are illustrated in the sample data.

[The following graphic has not been reproduced:

Figure 8-3 Generate Sample XML File - Attributes and Elements]

You now have an XMLSpy generated XML data structure for the entire acknowledgement.

Step 1.4 -- Complete the Placeholder for AcknowledgementAction

In the AcknowledgementAction data structure:

• Remove all attributes in the

AcknowledgementAction

element and prefix the element name (begin and end tags) with efile:

• Duplicate the OriginAcknowledgement and ItemAcknowledgement structures as needed for multiple items. Edit the data as you see fit. Make sure all instances of OriginId and OrigTransContentLocation are correctly referencing the ones in the transmission file.

Step 1.3 -- Complete the Acknowledgement Envelope

Plug in the AcknowledgementAction structure from Step 1.2 into the Placeholder for AcknowledgementAction defined in Step 1.1.

The complete Acknowledgement Envelope is shown below:

<?xml version="1.0" encoding="UTF-8"?>

<SOAP:Envelope xmlns="http://www.irs.gov/efile"

xmlns:xsi="http://www.w3.org/2009/XMLSchema-instance"

xmlns:SOAP="http://schemas.xmlsoap.org/soap/envelope/"

xmlns:efile="http://www.irs.gov/efile"

xsi:schemaLocation="

message/SOAP.xsd

http://schemas.xmlsoap.org/soap/envelope/../

. ./message/efileMessage.xsd">

<SOAP:Body>

<efile:AcknowledgementAction>

<AcknowledgementId>IRS94x2002-12-31T06:22:12

</AcknowledgementId>

<AcknowledgementTimestamp>2009-12-17T09:30:47-05:00

</AcknowledgementTimestamp>

<TransmissionId>MyUniqueTransID001</TransmissionId>

<TransmissionTimestamp>2009-12-31T06:22:12-05:00

</TransmissionTimestamp>

<XPath>String</XPath>

<ErrorCode>String</ErrorCode>

<ErrorMessage>String</ErrorMessage>

</Error>

<XPath>String</XPath>

<ErrorCode>String</ErrorCode>

<ErrorMessage>String</ErrorMessage>

</Error>

</Errors>

<OriginId>MyUniqueOrigID001</OriginId>

<OriginTimestamp>2009-12-17T09:30:47-05:00

</OriginTimestamp>

<XPath>String</XPath>

<ErrorCode>String</ErrorCode>

<ErrorMessage>String</ErrorMessage>

</Error>

<XPath>String</XPath>

<ErrorCode>String</ErrorCode>

<ErrorMessage>String</ErrorMessage>

</Error>

</Errors>

<OrigTransContentLocation>999999RetData20020617T093047

</OrigTransContentLocation>

<PaymentIndicator>Payment Request Received

</PaymentIndicator>

<XPath>String</XPath>

<ErrorCode>String</ErrorCode>

<ErrorMessage>String</ErrorMessage>

</Error>

<XPath>String</XPath>

<ErrorCode>String</ErrorCode>

<ErrorMessage>String</ErrorMessage>

</Error>

</Errors>

</ItemAcknowledgement>

<OrigTransContentLocation>999999RetData20020617T093101

</OrigTransContentLocation>

<PaymentIndicator>Payment Request Received

</PaymentIndicator>

<XPath>String</XPath>

<ErrorCode>String</ErrorCode>

<ErrorMessage>String</ErrorMessage>

</Error>

<XPath>String</XPath>

<ErrorCode>String</ErrorCode>

<ErrorMessage>String</ErrorMessage>

</Error>

</Errors>

</ItemAcknowledgement>

</OriginAcknowledgement>

<OriginId>MyUniqueOrigID002</OriginId>

<OriginTimestamp>2009-12-17T09:30:47-05:00

</OriginTimestamp>

<XPath>String</XPath>

<ErrorCode>String</ErrorCode>

<ErrorMessage>String</ErrorMessage>

</Error>

<XPath>String</XPath>

<ErrorCode>String</ErrorCode>

<ErrorMessage>String</ErrorMessage>

</Error>

</Errors>

<OrigTransContentLocation>MyUnique001ReturnId

</OrigTransContentLocation>

<PaymentIndicator>Payment Request Received

</PaymentIndicator>

<XPath>String</XPath>

<ErrorCode>String</ErrorCode>

<ErrorMessage>String</ErrorMessage>

</Error>

<XPath>String</XPath>

<ErrorCode>String</ErrorCode>

<ErrorMessage>String</ErrorMessage>

</Error>

</Errors>

</ItemAcknowledgement>

<OrigTransContentLocation>MyUnique002ReturnId

</OrigTransContentLocation>

<PaymentIndicator>Payment Request Received

</PaymentIndicator>

</ItemAcknowledgement>

</OriginAcknowledgement>

</TransmissionAcknowledgement>

</Acknowledgement>

</efile:AcknowledgementAction>

</SOAP:Body>

</SOAP:Envelope>

----------------------------------------------------------------------

Step 1.5 -- Validate the Acknowledgement Envelope

• Validate the Acknowledgement Envelope in XMLSpy by clicking on the [graphic omitted] button on the tool bar.

• Correct the data, if necessary, and re-validate.

Step 2 -- Create Acknowledgement File

The most notable difference between the 94x return transmission file and the acknowledgement file is that the acknowledgement file is NOT a MIME multi-part document - it contains only the Acknowledgement Envelope with the body only, i.e. no header. The entire envelope is a self-contained XML data structure. The acknowledgement file can be created by simply adding the Content-Type header to the Acknowledgement Envelope. The required content-type header is highlighted.

The complete acknowledgement file is shown below in its entirety:

----------------------------------------------------------------------

Content-Type: text/xml; charset=UTF-8

<?xml version="1.0" encoding="UTF-8"?>

<SOAP:Envelope xmlns=" http://www.irs.gov/efile

xmlns:xsi="http://www.w3.org/2009XMLSchema-instance"

xmlns:SOAP="http://schemas.xmlsoap.org/soap/envelope/"

xmlns:efile="http://www.irs.gov/efile"

xsi:schemaLocation="

message/SOAP.xsd

http://schemas.xmlsoap.org/soap/envelope/../

../message/efileMessage.xsd">

<SOAP:Body>

<efile:AcknowledgementAction>

<AcknowledgementTimestamp>2009-12-17T09:30:47-05:00

</AcknowledgementTimestamp>

<TransmissionId>MyUniqueTransID001</TransmissionId>

<TransmissionTimestamp>2009-12-31T06:22:12-05:00

</TransmissionTimestamp>

<XPath>String</XPath>

<ErrorCode>String</ErrorCode>

<ErrorMessage>String</ErrorMessage>

</Error>

<XPath>String</XPath>

<ErrorCode>String</ErrorCode>

<ErrorMessage>String</ErrorMessage>

</Error>

</Errors>

<OriginId>MyUniqueOrigID001</OriginId>

<OriginTimestamp>2009-12-17T09:30:47-05:00

</OriginTimestamp>

<XPath>String</XPath>

<ErrorCode>String</ErrorCode>

<ErrorMessage>String</ErrorMessage>

</Error>

<XPath>String</XPath>

<ErrorCode>String</ErrorCode>

<ErrorMessage>String</ErrorMessage>

</Error>

</Errors>

<OrigTransContentLocation>999999RetData20020617T093047

</OrigTransContentLocation>

<PaymentIndicator>Payment Request Received

</PaymentIndicator>

<XPath>String</XPath>

<ErrorCode>String</ErrorCode>

<ErrorMessage>String</ErrorMessage>

</Error>

<XPath>String</XPath>

<ErrorCode>String</ErrorCode>

<ErrorMessage>String</ErrorMessage>

</Error>

</Errors>

</ItemAcknowledgement>

<OrigTransContentLocation>999999RetData20020617T093101

</OrigTransContentLocation>

<PaymentIndicator>Payment Request Received</PaymentIndicator>

<XPath>String</XPath>

<ErrorCode>String</ErrorCode>

<ErrorMessage>String</ErrorMessage>

</Error>

<XPath>String</XPath>

<ErrorCode>String</ErrorCode>

<ErrorMessage>String</ErrorMessage>

</Error>

</Errors>

</ItemAcknowledgement>

</OriginAcknowledgement>

<OriginId>MyUniqueOrigID002</OriginId>

<XPath>String</XPath>

<ErrorCode>String</ErrorCode>

<ErrorMessage>String</ErrorMessage>

</Error>

<XPath>String</XPath>

<ErrorCode>String</ErrorCode>

<ErrorMessage>String</ErrorMessage>

</Error>

</Errors>

<OrigTransContentLocation>MyUnique001ReturnId

</OrigTransContentLocation>

<PaymentIndicator>Payment Request Received</PaymentIndicator>

<XPath>String</XPath>

<ErrorCode>String</ErrorCode>

<ErrorMessage>String</ErrorMessage>

</Error>

<XPath>String</XPath>

<ErrorCode>String</ErrorCode>

<ErrorMessage>String</ErrorMessage>

</Error>

</Errors>

</ItemAcknowledgement>

<OrigTransContentLocation>MyUnique002ReturnId

</OrigTransContentLocation>

<PaymentIndicator>Payment Request Received</PaymentIndicator>

</ItemAcknowledgement>

</OriginAcknowledgement>

</TransmissionAcknowledgement>

</Acknowledgement>

</efile:AcknowledgementAction>

</SOAP:Body>

</SOAP:Envelope>

----------------------------------------------------------------------

APPENDIX A. FORMS & SCHEDULES ACCEPTED ELECTRONICALLY

A1.0 FORM 940, EMPLOYER'S ANNUAL FEDERAL UNEMPLOYMENT (FUTA) TAX RETURN

File as many Forms 940 in a batch (origin) of returns, as needed.

NOTE: Forms 940, 940-PR, 941, 941-PR, and 941-SS may be combined within any batch or transmission.

A2.0 FORMA 940-PR, PLANILLA PARA LA DECLARACION ANNUAL DEL PATRONO -- LA CONTRIBUCION FEDERAL PARA EL DESEMPLEO (FUTA)

File as many Forms 940-PR in a batch of returns as needed.

NOTE: Forms 940, 940-PR, 941, 941-PR, and 941-SS may be combined within any batch or transmission.

A3.0 FORM 941, EMPLOYER'S QUARTERLY FEDERAL TAX RETURN

File as many Forms 941 in a batch of returns as needed.

NOTE: Forms 940, 940-PR, 941, 941-PR, and 941-SS may be combined within any batch or transmission.

A4.0 FORMA 941-PR, PLANILLA PARA LA DECLARACION TRIMESTRAL DEL PATRONO -- LA CONTRIBUCION FEDERAL AL SEGURO SOCIAL Y AL SEGURO MEDICARE

File as many Forma 941-PR in a batch of returns as needed.

NOTE: Forms 940, 940-PR, 941, 941-PR, and 941-SS may be combined within any batch or transmission.

A5.0 FORM 941-SS, EMPLOYER'S QUARTERLY FEDERAL TAX RETURN

File as many Forms 941-SS in a batch of returns as needed.

NOTE: Forms 940, 940-PR, 941, 941-PR, and 941-SS may be combined within any batch or transmission.

A6.0 FORM 944, EMPLOYER'S ANNUAL FEDERAL TAX RETURN

File as many Forms 944 in a batch of returns as needed

A7.0 FORM 941 SCHEDULE B, EMPLOYER'S RECORD OF FEDERAL TAX LIABILITY

If required, include up to one Schedule B with each Form 941 or 941-SS.

A8.0 FORM 941-PR ANEXO B, REGISTRO SUPLEMENTARIO DE LA OBLIGACION CONTRIBUTIVA FEDERAL DEL PATRONO

If required, include up to one Anexo B with each Form 941-PR.

A9.0 SCHEDULE D (FORM 941), REPORT OF DISCREPANCIES CAUSED BY ACQUISITIONS, STATUTORY MERGERS, OR CONSOLIDATIONS

If required, include up to 10 Schedule Ds with each Form 941.

A10.0 FORMS 940/941 SCHEDULE R, ALLOCATION SCHEDULE FOR AGGREGATE FILERS

File up to 1000 records per submission.

A11.0 SCHEDULE A (FORM 940), MULTI-STATE EMPLOYER AND CREDIT REDUCTION INFORMATION

A12.0 PAYMENT RECORD

File up to one Payment Record per balance due return.

NOTE: Payment amounts are currently limited to $500.00 for Form 940 returns, and $2,500.00 for Form 941 returns. Also, payments must be received with the return, and must be received by the normal due date for the return (i.e. 1st Quarter 2007 Form 941, due April 30, 2007).

A13.0 PIN REGISTRATION

PIN Registration Records may only be filed with other PIN Registration Records. Do not mix PIN Registration Records with any return data.

Use the PIN Registration Record to submit a request for a Personal Identification Number (PIN) for the Approved Signatory. Once processed, the PIN will be mailed directly to the Authorized Signer, and will not be activated for use until the Return Receipt Acknowledgment Document is returned to the Service. The signed Statement of Receipt acknowledges that the PIN was received by the Approved Signer, indicating possession of, and responsibility for the proper use of the PIN for signing tax returns (pursuant to 301.6061-1) filed in the Form 94x e-file Program. Refer to Revenue Procedure 99-39, section 6.06 and 6.07 for guidelines.

A14.0 EXPLANATION RECORDS

Explanation Records are designed to provide a means of attaching additional information, that you may be required, or which you wish to attach with your return data. Explanations are optional, and may be used to forward information that you would normally attach with your tax return

APPENDIX B NAME CONTROL CONVENTIONS

----------------------------------------------------------------------

Individual Name Controls

----------------------------------------------------------------------

Name Control Underlined Name Rule

----------------------------

Control

-------------------------------

Individual Names in General: Individual Names in General:

----------------------------------------------------------------------

Ralph

Teak

TEAK The Name Control consists of

Dorothy

Will

ow WILL the first four characters of

Joe

McCe

dar MCCE the primary taxpayer's last

Torn

MacD

ouglas MACD name.

Joseph

MacT

itus MACT

----------------------------------------------------------------------

Thomas A.

El-O

ak EL-O The hyphen (-) is the ONLY

Ann

O'Spr

uce OSPR special character allowed in

Mark

D'Mag

nolia DMAG the Individual Name Control.

----------------------------------------------------------------------

Dannette

B The Name Control must contain

James P.

AI no more than four characters.

John A.

Fir

FIR However, it may contain less

than four characters.

Note:

The first character must

be an alpha followed by maximum

of three blank positions

----------------------------------------------------------------------

Daniel P.

Di Al

mond DIAL Taxpayers with names such as

Mary J.

Van E

lm VANE "Van," "Von" and "Di" are

Susan L.

Von B

irch VONB considered as part of the Name

Donald Vander

Oak

OAK Control.

Note:

See Asian-Pacific Names

for exceptions to this rule.

----------------------------------------------------------------------

Janet C. Redbud

Laur

el LAUR When two last names are shown

Dee (Plum)

Birc

h BIRC for an individual, derive the

Name Control from the second

last name of the primary

taxpayer.

Note:

See Exceptions to this

rule within Item 2., Hispanic

Names

----------------------------------------------------------------------

Joan

Hick

ory-Hawthorn HICK When two last names for an

Dale

Redw

ood-Cedar REDW individual are connected by a

hyphen, derive the Name Control

from the first last name.

----------------------------------------------------------------------

Dell

Ash

& Linda Birch ASH On a joint return, whether the

Trey & Joan

Euca

lyptus EUCA taxpayers use the same or

different last names, derive

the Name Control from the

PRIMARY taxpayer's last name.

Note:

The PRIMARY taxpayer is

listed first on the tax form.

Taxpayer listed on the second

line is the secondary taxpayer.

----------------------------------------------------------------------

Name Control Underlined Name Rule (in priority order)

----------------------------

Control

-------------------------------

Hispanic Names Hispanic Names

----------------------------------------------------------------------

Elena

del V

alle DELV When "del," "de," or "de la"

Eduardo

de la

Rosa DELA appear with a Hispanic name,

Pablo

De Ma

rtinex DEMA include it as part of the Name

Miguel

de To

rres DETO Control

Juanita

de la

Fuente DELA

B. A.

De Ro

drigues DERO

M. D.

de Ga

rcia DEGA

----------------------------------------------------------------------

Juan

Garz

a Morales GARZ When two Hispanic last names

Maria

Lope

z y Moreno LOPE are shown for an individual,

Sylvia

Juar

ez cle Garcia JUAR derive the Name Control from

the first last name.

(See Note

at the very top of the previous

page

Note:

This rule may not

accurately identify all

Hispanic last names, but it

does provide consistency in IRS

Hispanic Name Control.

----------------------------------------------------------------------

Name Control Underlined Name Rule (in priority order)

----------------------------

Control

-------------------------------

Asian-Pacific Names Asian-Pacific Names

----------------------------------------------------------------------

Binh To

LA Some Asian-Pacific last names

have only two letters.

----------------------------------------------------------------------

Nam Quoc

Tran

& Thuy Thanh TRAN Asian-Pacific females rarely

Vo change their last names due to

marriage.

----------------------------------------------------------------------

Dang Van

LE When "Van" (male) or "Thi"

Nhat Thi

Pham

PHAM (female) appear with an

Asian-Pacific name, do not

include it as part of the Name

Control.

Note:

These are common

Asian-Pacific middle names.

----------------------------------------------------------------------

Kim Van

Nguy

en & Thi Tran NGUY The name "Nguyen" is a common

last name used by both male and

female taxpayers.

----------------------------------------------------------------------

Kwan

, Kim Van & Yue Le KWAN The last name may appear first

on the name line.

Note:

On the signature line,

the last name often appears

first.

----------------------------------------------------------------------

Yen-Yin

Chiu

CHIU Asian-Pacific first names often

Jin-Zhang

Qiu

QIU include a hyphen (-). Rarely is

an Asian-Pacific taxpayer's

last name

hyphenated.

----------------------------------------------------------------------

Business Name Controls

Business Name Controls in General:

• The Name Control consists of up to four alpha and/or numeric characters.

• The ampersand (&) and hyphen (-) are the only special characters allowed in the Name Control.

• The Name Control can have less, but no more than four characters. Blanks may be present only at the end of the Name Control.

• Note: Do not include "dba" or "fbo" as part of the Name Control. They stand for "doing business as" and "for benefit of

Business Name Control Valid Characters:

• Alpha (A-Z)

• Numeric (0-9)

• Hyphen (-)

• Ampersand (&)

Special Business Name Controls:

• If an invalid character is used in the name line, drop the special character from the taxpayer's name. Example: Jones.com should be Jones com. An example is 4U.com. The Name Control should be 4UCO.

• When the organization name contains the name of a corporation and both the words "Trust" and "Fund" are present, apply the corporate name control rules.

• If the organization name contains both "Trust" and "Fund" and an individual's name, apply the trust name control rules.

----------------------------------------------------------------------

Name Control Underlined Name Rule

----------------------------

Control

-------------------------------

Sole Proprietorships

Sole Proprietorships (Individuals)

----------------------------------------------------------------------

Arthur P.

Aspe

n, Attorney ASPE The Name Control is the first

Jane

Heml

ock, The Pecan Café HEML four characters of the

John and Mary

Redw

ood REDW individual's last name.

----------------------------------------------------------------------

Name Control Underlined Name Rule

----------------------------

Control

-------------------------------

Estates Estates

----------------------------------------------------------------------

Frank

Waln

ut Estate WALN The Name Control is the first

Alan Beech, Exec. Estate of four characters of the

Jan

Popl

ar POPL individual's last name.

Homer J.

Mapl

e Estate MAPL

Note:

The decedent's name may

be followed by "Estate" on the

name line.

----------------------------------------------------------------------

Name Control Underlined Name Rule

----------------------------

Control

-------------------------------

Partnerships Partnerships

----------------------------------------------------------------------

Redb

ud Restaurant REDB Derive the Name Control for

Teak

Drywall Finishers TEAK partnership entities from the

Don Hickory, Gen. Ptr. trade or business name of the

Harold J. Almond & Thad partnership.

J. Balsam et al Ptr.

Note:

Specific instructions for

Howa

rd Elder HOWA name controlling partnerships

Development Co. for Form SS-4 are found in IRM

W. P. Plum & H. N. Laurel 21.7.13.

DBA

P&L P

ump Co P&LP

Almo

nd Group ALMO

E. J. Fig, M. L. Maple, &

R. T. Holly PTRS.

----------------------------------------------------------------------

The

Heml

ock Cup HEML Omit the word "The" when it is

The H

awthorn THEH followed by more than one word.

Include the word "The" when it

is followed by only one word.

----------------------------------------------------------------------

Bob

Oak

& Carol Hazel OAK If no trade or business name is

Ceda

r, Teak & Pine, Ptrs CEDA present, derive the Name

Control from the last name of

the first listed partner

following the general rules

listed at the beginning of this

document.

----------------------------------------------------------------------

Name Control Underlined Name Rule

----------------------------

Control

-------------------------------

Corporations Corporations

----------------------------------------------------------------------

Suma

c Field Plow Inc. SUMA Derive the Name Control from

11th

Street Inc. 11TH the first four significant

P&P C

ompany P&PC characters of the corporation

Y-Z D

rive Co. Y-ZD name.

ZZZ C

lub ZZZC

Palm

Catalpa Ltd. Fir PALM

Fir H

omeowners Assn. FIRH

----------------------------------------------------------------------

The

Will

ow Co. WILL When determining a corporation

The H

awthorn THEH Name Control, omit "The" when

it is followed by more than one

word. Include the word "The"

when it is followed by only one

word.

----------------------------------------------------------------------

John

Hackberry PA JOHN If an individual name contains

Sam S

ycamore SC SAMS any of the following

Carl

Eucalyptus M.D. P.A. CARL abbreviations, treat it as the

business name of the

corporation:

PC -- Professional Corporation

SC -- Small Corporation

PA -- Professional Association

PS -- Professional Service

----------------------------------------------------------------------

The

Jose

ph Holly Foundation JOSE Apply corporate Name Control

Kath

ryn Fir Memorial Fdn. KATH rules when the organization

name contains "Fund,"

"Foundation "or "Fdn"

----------------------------------------------------------------------

City

of Fort Hickory Board CITY Apply the corporate Name

of Commissioners Control rules to local

Waln

ut County Employees WALN governmental organizations and

Association to chapter names of national

Rho A

lpha Chapter Alpha Tau RHOA fraternal organizations.

Fraternity

Hous

e Assn. Of Beta XI HOUS

Chapter of Omicron Delta

Kappa

----------------------------------------------------------------------

Name Control Underlined Name Rule

----------------------------

Control

-------------------------------

Trusts and Fiduciaries Trusts and Fiduciaries

----------------------------------------------------------------------

Jan

Fir

Trust FIR Derive the Name Control from

FBO Patrick Redwood the name of the trust using the

Chestnut Bank TTEE following order of selection:

Donald C.

Beec

h Trust BEEC If only an individual is

FBO Mary, Karen & listed, use the first four

Michael Redbud characters of the last name

Testamentary Trust U/W following the general rules

Margaret

Bals

am BALS mentioned at the beginning of

Cynthia Fit & Laura Fir this document.

Richard L.

Aste

r ASTE

Note:

Never include any part

Charitable Remainder of the word "trust" in the

Unitrust Name Control.

----------------------------------------------------------------------

Magn

olia Association MAGN When a corporation is listed,

Charitable Lead Trust use the first four characters

Ceda

r Corp. Employee CEDA of the corporation name.

Benefit Trust

Mapl

e-Birch Endowment MAPL

Trust

John J. Willow, Trustee

----------------------------------------------------------------------

Trust No.

1219

0 1219 For numbered trusts and GNMA

FBO Margaret Laurel Pools, use the first four

ABCD Trust No. 00

1036

1036 digits of the trust number,

Elm Bank TTEE disregarding any leading zeros

MA POOL 20GN and/or trailing alphas. If

NMA Pool No. 00

100

B 100G there are fewer than four

numbers, use the letters "GNMA"

to complete the Name Control.

----------------------------------------------------------------------

Testamentary Trust If none of the above

Edward

Buck

eye TTEE BUCK information is present, use the

Trust FBO Eugene EUCA first four characters of the

Euca

lyptus DOGW last name of the trustee (TTEE)

Trust FBO The

Dogw

ood or beneficiary (FBO) following

Blossom Society the rules at the beginning of

Micheal

Teak

Clifford Trust TEAK this document.

Note:

"Clifford Trust" is the

name of a type of trust.

----------------------------------------------------------------------

Name Control Underlined Name Rule

----------------------------

Control

-------------------------------

Other Organizations Other Organizations

----------------------------------------------------------------------

arent Teachers

ssociation PTAC Derive the Name Control of a

of San Francisco Parent Teachers Association

arent Teachers

ssociation PTAG from the abbreviation "PTA".

Congress of

eorgia The Name Control is "PTA." plus

the first letter of the

state

where the PTA is located. Use

the first letter of the state,

whether or not the state name

is present as a part of the

name of the organization.

----------------------------------------------------------------------

Local 210

Inte

rnational INTE Derive the Name Control from

Birch Assn. the first four characters of

FW Post 3120 VETE the national title.

Labo

rer's Union, AFL-CIO LABO

Note:

"VFW" is a common

Tau Delta Chapter of

Alph

a ALPH abbreviation for "Veterans of

Phi Foreign Wars".

Bene

volent & Protective BENE

Order of Elks (B. P. O. E.)

----------------------------------------------------------------------

A.I.S.D.

AISD If the return has an

R.S.V.P.

Post No. 245 RSVP abbreviated first name other

than "PTA" and "VFW," the Name

Control is the first four

characters of the abbreviated

name.

----------------------------------------------------------------------

Barbara J. Yucca

YY Gr

ain YYGR When an individual name and

Inc. corporate name appear, the Name

Control is the first four

letters of the corporate name.

----------------------------------------------------------------------

Diocese of Kansas City For churches and their

St. Ro

se Hospital STRO subordinates (i.e., nursing

St. Jo

seph's Church STJO homes, hospitals), derive the

Diocese of Cypress Name Control from the legal

St. Be

rnard's Methodist STBE name of the church.

Church Bldg. Fund

----------------------------------------------------------------------

Name Control Underlined Name Rule

----------------------------

Control

-------------------------------

Exempt Organizations Exempt Organizations

----------------------------------------------------------------------

Friends of

Jane

Doe JANE Use these examples for

Committee to Elect

John

JOHN determining the Name Control

Smith for Political Organizations.

----------------------------------------------------------------------

Smit

h for State SMIT

Representative LIND

Lind

a Jones for Congress JOHN

Citizen for

John

Harold

----------------------------------------------------------------------

APPENDIX C. STREET ABBREVIATIONS

------------------------------------------------------

Word Abbreviation

------------------------------------------------------

and &

------------------------------------------------------

Air Force Base AFB

------------------------------------------------------

Apartment APT

------------------------------------------------------

Avenue AVE

------------------------------------------------------

Boulevard BLVD

------------------------------------------------------

Building BLDG

------------------------------------------------------

Care of, or In Care of %

------------------------------------------------------

Circle CIR

------------------------------------------------------

Court CT

------------------------------------------------------

Drive DR

------------------------------------------------------

East E

------------------------------------------------------

Fort FT

------------------------------------------------------

General Delivery GEN DEL

------------------------------------------------------

Heights HTS

------------------------------------------------------

Highway HWY

------------------------------------------------------

Island IS

------------------------------------------------------

Junction JCT

------------------------------------------------------

Lane LN

------------------------------------------------------

Lodge LDG

------------------------------------------------------

North N

------------------------------------------------------

Northeast, N.E NE

------------------------------------------------------

Northwest, N.W. NW

------------------------------------------------------

One-fourth, One quarter 1/4

------------------------------------------------------

One-half 1/2

------------------------------------------------------

(all fraction, space before & after the number e.g.,

1012 1/2 ST)

------------------------------------------------------

Parkway PKWY

------------------------------------------------------

Place PL

------------------------------------------------------

Post Office Box P.O. Box

------------------------------------------------------

Route, RT RTE

------------------------------------------------------

Road RD

------------------------------------------------------

R.D. Rural Delivery RFD

------------------------------------------------------

R.F.D., R.R., Rural Route RR

------------------------------------------------------

South S

------------------------------------------------------

Southeast, S.E. SE

------------------------------------------------------

Southwest, S.W. SW

------------------------------------------------------

Square SQ

------------------------------------------------------

Street ST

------------------------------------------------------

Terrace TER

------------------------------------------------------

West W

------------------------------------------------------

NOTE:

For a complete listing of acceptable address

abbreviations, See Document 7475, State Abbreviations,

Major City Codes and Address Abbreviations.

------------------------------------------------------

APPENDIX D. POSTAL SERVICE STATE ABBREVIATIONS & ZIP CODE RANGES

----------------------------------------------------------------------

State Abbreviation ZIP Code Range

----------------------------------------------------------------------

Alabama AL 350nn - 352nn, 354 -

369nn

----------------------------------------------------------------------

Alaska AK 995nn - 999nn

----------------------------------------------------------------------

American Samoa AS 96799 only

----------------------------------------------------------------------

Arizona AZ 850nn - 853nn, 855nn -

857nn, 859nn - 860nn,

863nn - 865nn

----------------------------------------------------------------------

Arkansas AR 716nn - 729nn

----------------------------------------------------------------------

California CA 910nn - 928nn

----------------------------------------------------------------------

Colorado CO 800nn - 816nn

----------------------------------------------------------------------

Connecticut CT 060nn - 069nn

----------------------------------------------------------------------

Delaware DE 197nn - 199nn

----------------------------------------------------------------------

District of Columbia DC 200nn - 205nn

----------------------------------------------------------------------

Federated States of Micronesia FM 969nn

----------------------------------------------------------------------

Florida FL 320nn - 339nn,

341nn, 342nn,

347nn, 349nn

----------------------------------------------------------------------

Georgia GA 300nn - 319nn

398nn - 399nn

----------------------------------------------------------------------

Guam GU 969nn

----------------------------------------------------------------------

Hawaii HI 967nn - 968nn

----------------------------------------------------------------------

Idaho ID 832nn - 838nn

----------------------------------------------------------------------

Illinois IL 600nn - 620nn, 622 -

629nn

----------------------------------------------------------------------

Indiana IN 460nn - 479nn

----------------------------------------------------------------------

Iowa IA 500nn - 516nn, 520nn -

528nn

----------------------------------------------------------------------

Kansas KS 660nn - 662nn, 664nn -

679nn

----------------------------------------------------------------------

Kentucky KY 400nn - 427nn

----------------------------------------------------------------------

Louisiana LA 700nn - 701nn, 703nn -

708nn, 710nn - 714nn

----------------------------------------------------------------------

Maine ME 039nn - 049nn

----------------------------------------------------------------------

Marshall Islands MH 969nn

----------------------------------------------------------------------

Maryland MD 206nn - 212nn, 214nn -

219nn

----------------------------------------------------------------------

Massachusetts MA 010nn - 027nn

055nn

----------------------------------------------------------------------

Michigan MI 480nn - 499nn

----------------------------------------------------------------------

Minnesota MN 550nn - 567nn

----------------------------------------------------------------------

Mississippi MS 386nn - 397nn

----------------------------------------------------------------------

Missouri MO 630nn - 658nn

----------------------------------------------------------------------

Montana MT 590nn - 599nn

----------------------------------------------------------------------

Nebraska NE 680nn - 681nn, 683nn -

693nn

----------------------------------------------------------------------

Nevada NV 889nn - 891nn, 893nn -

895nn, 897nn - 898nn

----------------------------------------------------------------------

New Hampshire NH 030nn - 038nn

----------------------------------------------------------------------

New Jersey NJ 070nn - 089nn

----------------------------------------------------------------------

New Mexico NM 870nn - 871nn,

873 - 875nn, 887nn -

884nn

----------------------------------------------------------------------

New York NY 005nn,

100nn - 149nn

06390

----------------------------------------------------------------------

North Carolina NC 270nn - 289nn

----------------------------------------------------------------------

North Dakota ND 580nn - 588nn

----------------------------------------------------------------------

Northern Mariana Islands MP 969nn

----------------------------------------------------------------------

Ohio OH 430nn - 459nn

----------------------------------------------------------------------

Oklahoma OK 730nn - 731nn, 734nn -

741nn, 743nn - 749nn

----------------------------------------------------------------------

Oregon OR 970nn - 979nn

----------------------------------------------------------------------

Palau PW 969nn

----------------------------------------------------------------------

Pennsylvania PA 150nn - 196nn

----------------------------------------------------------------------

Puerto Rico PR 006nn - 007nn

009nn

----------------------------------------------------------------------

Rhode Island RI 028nn - 029nn

----------------------------------------------------------------------

South Carolina SC 290nn - 299nn

----------------------------------------------------------------------

South Dakota SD 570nn - 577nn

----------------------------------------------------------------------

Tennessee TN 370nn - 385nn

----------------------------------------------------------------------

Texas TX 750nn - 770nn, 772nn -

799nn, 885nn

----------------------------------------------------------------------

Utah UT 840nn - 847nn

----------------------------------------------------------------------

Vermont VT 050nn - 054nn

056nn - 059nn

----------------------------------------------------------------------

Virginia VA 201nn, 220nn - 246nn

----------------------------------------------------------------------

Virgin Islands VI 008nn

----------------------------------------------------------------------

Washington WA 980nn - 986nn

988nn - 994nn

----------------------------------------------------------------------

West Virginia WV 247nn - 268nn

----------------------------------------------------------------------

Wisconsin WI 530nn - 532nn, 534nn -

535nn, 537nn - 549nn

----------------------------------------------------------------------

Wyoming WY 820nn - 831nn, 83414

----------------------------------------------------------------------

APPENDIX E GLOSSARY OF TERMS

Customer Role -- A description of the participant's position and function within the IRS e-file Program.

94x OnLine e-Filer -- user of IRS Approved Software to file and sign his/her own 94x On-Line e-file returns

94x Authorized Signer -- should be a Principal for the business or organization. The Authorized signer acts for the entity in legal and/or tax matters and is held liable for filing all returns and making all tax deposits and payments, adhering to all rules and regulations as set forth in Revenue Procedures 2012-32 and 2007-40.

94x PIN Registration--The electronic format for sending requests for a 94x OnLine e-Filer PIN via IRS approved software and an Authorized IRS e-file Provider.

Electronic Return Originator (ERO)--Originate the electronic submission of income tax returns to the IRS. Identified by an EFIN.

EFIN (Electronic Filer Identification Number)--A six digit number assigned by IRS to identify the filer by IRS district and is used as part of the Declaration Control Number.

ETIN (Electronic Transmitter Identification Number)--A five digit number assigned by IRS to each applicant who transmits returns directly to the IRS data communications subsystems or who intends to develop software for the purpose of formatting electronic returns to IRS specifications. The ETIN is used as part of the Return Sequence Number (RSN).

IRS Agent/Financial Agent--IRS Agent/Financial Agents are acting on behalf of the IRS in the submission of Electronic return transmissions. IRS Agents provide a return received date for each return that they file, since the Agent acts as a collection point for the taxpayer return data.

Large Taxpayer-- Large Taxpayer is a special role in which the approved Large Business Taxpayer will act as transmitter and originator of their own tax return data.

MIME--Multipurpose Internet Mail Extensions. MIME extends the format of Internet mail to allow non-US-ASCII textual messages, non-textual messages, multipart message bodies, and non-US-ASCII information in message headers.

Personal Identification Number (PIN)--A unique confidential number assigned to each authorized Reporting Agent and to each authorized Taxpayer approved to participate in the IRS e-file for Business Programs, as applicable.

Reporting Agent--A Reporting Agent is an accounting service, franchiser, bank, or other person that complies with Revenue Procedure 2012-38, IRB 2012-34, and is authorized to prepare and electronically file Forms 940, 941 and 944 for a taxpayer. Reporting Agents sign all of the electronic returns they file with a single PIN signature.

Software Developer--A software Developer develops software for the purposes of formatting returns according to the IRS's electronic return specifications.

Transmitter--A Transmitter is a firm, organization, or individual that receives returns and PIN Registrations electronically from clients, reformats the data (if necessary), batches them with returns or electronic PIN Registrations from other clients, and then transmits the data to the Service. A transmitter does not have signature authority for the taxpayers that it services. Transmitters are identified with an ETIN, but are also provided with an EFIN. Transmitter EFINs are used to batch returns which are submitted and signed by individual taxpayers for transmission to the IRS.

94x XML Transmission--The format for filing 940, 940PR, 941, 941PR, 941SS, 944 returns and related schedules. These transmissions will be filed at the Enterprise Computing Center -- Memphis (ECC-MEM). The electronic filing e-help Desk will provide trading partner assistance.

Schema--A set of rules defining how the XML is formatted and defines legal values for XML elements. The schema itself is an XML document.

SOAP--Simple Object Access Protocol, is a lightweight protocol for exchange of information in a decentralized, distributed environment. It is an XML based protocol that consists of three parts: an envelope that defines a framework for describing what is in a message and how to process it, a set of encoding rules for expressing instances of application-defined data types, and a convention for representing remote procedure calls and responses. SOAP is a component of the first XML document in each XML transmission.

XML Transmission--Used in this document refer to either a 94x XML transmission or an Electronic PIN Registration. An XML transmission consists of MIME headers and XML documents.

XML--The Extensible Markup Language (XML) is the universal format for structured documents and data on the Web.

Xpath--A mechanism for querying XML. XML's counterpart to SQL

APPENDIX F 94X XML SCHEMA SAMPLES

MIME-Version: 1.0

Content-Type: Multipart/Related; boundary=MIME94xBoundary;

type=text/xml;

X-eFileRoutingCode: 94x

--MIME94xBoundary

Content-Type: text/xml; charset=UTF-8

Content-Transfer-Encoding: 8bit

Content-Location: Envelope94x

<?xml version="1.0" encoding="UTF-8"?>

<SOAP:Envelope xmlns="http://www.irs.gov/efile"

xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"

xmlns:SOAP="http://schemas.xmlsoap.org/soap/envelope/"

xmlns:efile="http://www.irs.gov/efile"

xsi:schemaLocation="

message/SOAP.xsd

<SOAP:Header>

<efile:TransmissionHeader>

<TransmissionId>TransmissionId-XX-XX-XXXX-00001

</TransmissionId>

<ETIN>XXXXX</ETIN>

</Transmitter>

<OriginHeaderReference originId=

"EFIN-7CHAR-0000001-010"/>

<OriginHeaderReference originId=

"EFIN-7CHAR-0000001-011"/>

<OriginHeaderReference originId=

"EFIN-7CHAR-0000001-012"/>

</TransmissionManifest>

</efile:TransmissionHeader>

</SOAP:Header>

<SOAP:Body>

<efile:OriginHeaders>

<ItemReference contentLocation=

"tid-XX-XX-XXXX-00001"/>

</OriginManifest>

<EFIN>XXXXXX</EFIN>

<Type>XXXXX</Type>

</Originator>

<PIN>XXXXX</PIN>

<ETIN>XXXXX</ETIN>

</ReportingAgentSignature>

<ISPNumber>XXXXXX</ISPNumber>

</ReturnOriginHeader>

<ItemReference contentLocation=

"tid-XX-XX-XXXX-00003"/>

</OriginManifest>

<EFIN>XXXXXX</EFIN>

<Type>XXXXX</Type>

</Originator>

<PIN>XXXXX</PIN>

<ETIN>XXXXX</ETIN>

</ReportingAgentSignature>

<ISPNumber>XXXXXX</ISPNumber>

</ReturnOriginHeader>

<ItemReference contentLocation=

"tid-XX-XX-XXXX-00005"/>

<ItemReference contentLocation=

"tid-XX-XX-XXXX-00007"/>

</OriginManifest>

<EFIN>XXXXXX</EFIN>

<Type>XXXXX</Type>

</Originator>

<PIN>XXXXX</PIN>

<ETIN>XXXXX</ETIN>

</ReportingAgentSignature>

<ISPNumber>XXXXXX</ISPNumber>

</ReturnOriginHeader>

</efile:OriginHeaders>

</SOAP:Body>

</SOAP:Envelope>

--MIME94xBoundary

Content-Type: text/xml; charset=UTF-8

Content-Transfer-Encoding: 8bit

Content-Location: tid-XX-XX-XXXX-00001

<?xml version="1.0" encoding="UTF-8"?>

<ReturnData xmlns="http://www.irs.gov/efile"

xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"

xsi:schemaLocation="

..\94x\ReturnData940.xsd" documentCount="2">

<ElectronicPostmark>XXXX-XX-XXT13:31:48-04:00

</ElectronicPostmark>

<DisasterRelief>XXXXXXXXXXXXXXX</DisasterRelief>

<ISPNumber>ISPXXX</ISPNumber>

<EIN>XXXXXXXXX</EIN>

<BusinessName1>XXXXXXXXXXXXXXXXXXXXXXX</BusinessName1>

<BusinessName2>XXXXXXXXXXXXXXXXXXXXXXX</BusinessName2>

<Address1>XXXXXXXXXXXXXXXXXXX</Address1>

<Address2>XXXXXXXXXXXXXXXXXXX</Address2>

<City>XXXXXXXXXXXXXXX</City>

<ZIPCode>XXXXXXXXX</ZIPCode>

</PreparerFirm>

<SoftwareId>XXXXXXXX</SoftwareId>

<EIN>XXXXXXXXX</EIN>

<BusinessName1>XXXXXXXXXXXXX</BusinessName1>

<BusinessName2>XXXXXXXXXXXXX</BusinessName2>

<InCareOfNameLine>% XXXXXXXXXX</InCareOfNameLine>

<AddressLine>XXXXXXXXXX</AddressLine>

<City>XXXXXXXXXX</City>

<ZIPCode>XXXXX</ZIPCode>

</USAddress>

</Business>

<Name>XXXXXXXXXXXX</Name>

<PTIN>PXXXXXXXX</PTIN>

<Phone>XXXXXXXXXX</Phone>

<EmailAddress>XXXXXXXXXXXX@XXXXXXXXXXXX</EmailAddress>

</Preparer>

<Name>XXXXXXXXXXXXXXXXX</Name>

<Title>XXXXXXXXXXX</Title>

<Phone>XXXXXXXXXX</Phone>

<EmailAddress>XXXXXXXXXXXX@XXXXXXXXXXXX</EmailAddress>

<Signature>XXXXXXXXXX</Signature>

</ReturnSigner>

<DesigneeName>XXXXXXXXXXXX</DesigneeName>

<DesigneePhone>XXXXXXXXXX</DesigneePhone>

<DPIN>XXXXX</DPIN>

</ThirdPartyAuthorization>

</ReturnHeader94x>

</ExemptionCategory>

</ExemptWages>

<FUTATaxBeforeAdjustmentsAmt>0.00

</FUTATaxBeforeAdjustmentsAmt>

</IRS940>

</ReturnData>

--MIME94xBoundary

Content-Type: text/xml; charset=UTF-8

Content-Transfer-Encoding: 8bit

Content-Location: tid-XX-XX-XXXX-00003

<?xml version="1.0" encoding="UTF-8"?>

<ReturnData xmlns="http://www.irs.gov/efile"

xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"

xsi:schemaLocation="

..\94x\ReturnData940.xsd" documentCount="4">

<ElectronicPostmark>XXXX-XX-XXT13:31:48-04:00

</ElectronicPostmark>

<DisasterRelief>XXXXXXXXXXXXXXX</DisasterRelief>

<ISPNumber>ISPXXX</ISPNumber>

<EIN>XXXXXXXXX</EIN>

<BusinessName1>XXXXXXXXXXXXXXXXXXXXXXX</BusinessName1>

<BusinessName2>XXXXXXXXXXXXXXXXXXXXXXX</BusinessName2>

<Address1>XXXXXXXXXXXXXXXXXXX</Address1>

<Address2>XXXXXXXXXXXXXXXXXXX</Address2>

<City>XXXXXXXXXXXXXXX</City>

<ZIPCode>XXXXXXXXX</ZIPCode>

</PreparerFirm>

<SoftwareId>XXXXXXXX</SoftwareId>

<EIN>XXXXXXXXX</EIN>

<BusinessName1>XXXXXXXXXXXXX</BusinessName1>

<BusinessName2>XXXXXXXXXXXXX</BusinessName2>

<InCareOfNameLine>% XXXXXXXXXX</InCareOfNameLine>

<AddressLine>XXXXXXXXXX</AddressLine>

<City>XXXXXXXXXX</City>

<ZIPCode>XXXXX</ZIPCode>

</USAddress>

</Business>

<Name>XXXXXXXXXXXX</Name>

<PTIN>PXXXXXXXX</PTIN>

<Phone>XXXXXXXXXX</Phone>

<EmailAddress>XXXXXXXXXXXX@XXXXXXXXXXXX</EmailAddress>

</Preparer>

<Name>XXXXXXXXXXXXXXXXX</Name>

<Title>XXXXXXXXXXX</Title>

<Phone>XXXXXXXXXX</Phone>

<EmailAddress>XXXXXXXXXXXX@XXXXXXXXXXXX</EmailAddress>

<Signature>XXXXXXXXXX</Signature>

</ReturnSigner>

<DesigneeName>XXXXXXXXXXXX</DesigneeName>

<DesigneePhone>XXXXXXXXXX</DesigneePhone>

<DPIN>XXXXX</DPIN>

</ThirdPartyAuthorization>

</ReturnHeader94x>

</ExemptionCategory>

</ExemptWages>

</AdjustmentsToFUTATax>

</IRS940>

<CreditReductionStateCode>XX

</CreditReductionStateCode>

<CreditReductionWagesAmt>0.00

</CreditReductionWagesAmt>

</StateCreditReductionGroup>

<CreditReductionStateCode>XX

</CreditReductionStateCode>

<CreditReductionWagesAmt>0.00

</CreditReductionWagesAmt>

</StateCreditReductionGroup>

<CreditReductionStateCode>XX

</CreditReductionStateCode>

<CreditReductionWagesAmt>0.00

</CreditReductionWagesAmt>

</StateCreditReductionGroup>

<TotalCreditReductionWages>0.00

</TotalCreditReductionWages>

</CreditReductionGroup>

</IRS940ScheduleA>

</MyEINAllocation>

<EIN>XXXXXXXXX</EIN>

<FUTATaxAfterAdjustments>0.00

</FUTATaxAfterAdjustments>

</ClientAllocation>

</Client>

<EIN>XXXXXXXXX</EIN>

<FUTATaxAfterAdjustments>0.00

</FUTATaxAfterAdjustments>

</ClientAllocation>

</Client>

</IRS940ScheduleR>

</ReturnData>

--MIME94xBoundary

Content-Type: text/xml; charset=UTF-8

Content-Transfer-Encoding: 8bit

Content-Location: tid-XX-XX-XXXX-00005

<?xml version="1.0" encoding="UTF-8"?>

<ReturnData xmlns="http://www.irs.gov/efile"

xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"

xsi:schemaLocation="

..\94x\ReturnData940.xsd" documentCount="5">

<ElectronicPostmark>XXXX-XX-XXT13:31:48-04:00

</ElectronicPostmark>

<DisasterRelief>XXXXXXXXXXXXXXX</DisasterRelief>

<ISPNumber>ISPXXX</ISPNumber>

<EIN>XXXXXXXXX</EIN>

<BusinessName1>XXXXXXXXXXXXXXXXXXXXXXX</BusinessName1>

<BusinessName2>XXXXXXXXXXXXXXXXXXXXXXX</BusinessName2>

<Address1>XXXXXXXXXXXXXXXXXXX</Address1>

<Address2>XXXXXXXXXXXXXXXXXXX</Address2>

<City>XXXXXXXXXXXXXXX</City>

<ZIPCode>XXXXXXXXX</ZIPCode>

</PreparerFirm>

<SoftwareId>XXXXXXXX</SoftwareId>

<EIN>XXXXXXXXX</EIN>

<BusinessName1>XXXXXXXXXXXXX</BusinessName1>

<BusinessName2>XXXXXXXXXXXXX</BusinessName2>

<InCareOfNameLine>% XXXXXXXXXX</InCareOfNameLine>

<AddressLine>XXXXXXXXXX</AddressLine>

<City>XXXXXXXXXX</City>

<ZIPCode>XXXXX</ZIPCode>

</USAddress>

</Business>

<Name>XXXXXXXXXXXX</Name>

<PTIN>PXXXXXXXX</PTIN>

<Phone>XXXXXXXXXX</Phone>

<EmailAddress>XXXXXXXXXXXX@XXXXXXXXXXXX</EmailAddress>

</Preparer>

<Name>XXXXXXXXXXXXXXXXX</Name>

<Title>XXXXXXXXXXX</Title>

<Phone>XXXXXXXXXX</Phone>

<EmailAddress>XXXXXXXXXXXX@XXXXXXXXXXXX</EmailAddress>

<Signature>XXXXXXXXXX</Signature>

</ReturnSigner>

<DesigneeName>XXXXXXXXXXXX</DesigneeName>

<DesigneePhone>XXXXXXXXXX</DesigneePhone>

<DPIN>XXXXX</DPIN>

</ThirdPartyAuthorization>

</ReturnHeader94x>

</ExemptionCategory>

</ExemptWages>

</AdjustmentsToFUTATax>

</IRS940>

<CreditReductionStateCode>XX

</CreditReductionStateCode>

<CreditReductionWagesAmt>0.00

</CreditReductionWagesAmt>

</StateCreditReductionGroup>

<CreditReductionStateCode>XX

</CreditReductionStateCode>

<CreditReductionWagesAmt>0.00

</CreditReductionWagesAmt>

</StateCreditReductionGroup>

<CreditReductionStateCode>XX

</CreditReductionStateCode>

<CreditReductionWagesAmt>0.00

</CreditReductionWagesAmt>

</StateCreditReductionGroup>

<TotalCreditReductionWages>0.00

</TotalCreditReductionWages>

</CreditReductionGroup>

</IRS940ScheduleA>

</MyEINAllocation>

<EIN>XXXXXXXXX</EIN>

<FUTATaxAfterAdjustments>0.00

</FUTATaxAfterAdjustments>

</ClientAllocation>

</Client>

<EIN>XXXXXXXXX</EIN>

<FUTATaxAfterAdjustments>0.00

</FUTATaxAfterAdjustments>

</ClientAllocation>

</Client>

</IRS940ScheduleR>

<Explanation>XXXXXXXXXXXXXXXXXXXXXXXXXXXX</Explanation>

</GeneralSupportingInformation>

</ReturnData>

--MIME94xBoundary

Content-Type: text/xml; charset=UTF-8

Content-Transfer-Encoding: 8bit

Content-Location: tid-XX-XX-XXXX-00007

<?xml version="1.0" encoding="UTF-8"?>

<ReturnData xmlns="http://www.irs.gov/efile"

xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"

xsi:schemaLocation="

. .\94x\ReturnData940.xsd" documentCount="3">

<ElectronicPostmark>XXXX-XX-XXT13:31:48-04:00

</ElectronicPostmark>

<DisasterRelief>XXXXXXXXXXXXXXX</DisasterRelief>

<ISPNumber>ISPXXX</ISPNumber>

<EIN>XXXXXXXXX</EIN>

<BusinessName1>XXXXXXXXXXXXXXXXXXXXXXX</BusinessName1>

<BusinessName2>XXXXXXXXXXXXXXXXXXXXXXX</BusinessName2>

<Address1>XXXXXXXXXXXXXXXXXXX</Address1>

<Address2>XXXXXXXXXXXXXXXXXXX</Address2>

<City>XXXXXXXXXXXXXXX</City>

<ZIPCode>XXXXXXXXX</ZIPCode>

</PreparerFirm>

<SoftwareId>XXXXXXXX</SoftwareId>

<EIN>XXXXXXXXX</EIN>

<BusinessName1>XXXXXXXXXXXXX</BusinessName1>

<BusinessName2>XXXXXXXXXXXXX</BusinessName2>

<InCareOfNameLine>% XXXXXXXXXX</InCareOfNameLine>

<AddressLine>XXXXXXXXXX</AddressLine>

<City>XXXXXXXXXX</City>

<ZIPCode>XXXXX</ZIPCode>

</USAddress>

</Business>

<Name>XXXXXXXXXXXX</Name>

<PTIN>PXXXXXXXX</PTIN>

<Phone>XXXXXXXXXX</Phone>

<EmailAddress>XXXXXXXXXXXX@XXXXXXXXXXXX</EmailAddress>

</Preparer>

<Name>XXXXXXXXXXXXXXXXX</Name>

<Title>XXXXXXXXXXX</Title>

<Phone>XXXXXXXXXX</Phone>

<EmailAddress>XXXXXXXXXXXX@XXXXXXXXXXXX</EmailAddress>

<Signature>XXXXXXXXXX</Signature>

</ReturnSigner>

<DesigneeName>XXXXXXXXXXXX</DesigneeName>

<DesigneePhone>XXXXXXXXXX</DesigneePhone>

<DPIN>XXXXX</DPIN>

</ThirdPartyAuthorization>

</ReturnHeader94x>

</ExemptionCategory>

</ExemptWages>

</AdjustmentsToFUTATax>

</IRS940>

<CreditReductionStateCode>XX

</CreditReductionStateCode>

<CreditReductionWagesAmt>0.00

</CreditReductionWagesAmt>

</StateCreditReductionGroup>

<CreditReductionStateCode>XX

</CreditReductionStateCode>

<CreditReductionWagesAmt>0.00

</CreditReductionWagesAmt>

</StateCreditReductionGroup>

<CreditReductionStateCode>XX

</CreditReductionStateCode>

<CreditReductionWagesAmt>0.00

</CreditReductionWagesAmt>

</StateCreditReductionGroup>

<CreditReductionStateCode>XX

</CreditReductionStateCode>

<CreditReductionWagesAmt>0.00

</CreditReductionWagesAmt>

</StateCreditReductionGroup>

<TotalCreditReductionWages>0.00

</TotalCreditReductionWages>

</CreditReductionGroup>

</IRS940ScheduleA>

</ReturnData>

--MIME94xBoundary--

MIME-Version: 1.0

Content-Type: Multipart/Related; boundary=MIME94xBoundary;

type=text/xml;

X-eFileRoutingCode: 94x

--MIME94xBoundary

Content-Type: text/xml; charset=UTF-8

Content-Transfer-Encoding: 8bit

Content-Location: Envelope94x

<?xml version="1.0" encoding="UTF-8"?>

<SOAP:Envelope xmlns="http://www.irs.gov/efile"

xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"

xmlns:SOAP="http://schemas.xmlsoap.org/soap/envelope/"

xmlns:efile="http://www.irs.gov/efile"

xsi:schemaLocation="

. ./message/SOAP.xsd

efileMessage.xsd">

<SOAP:Header>

<efile:TransmissionHeader>

<TransmissionId>TransmissionId-XX-XX-XXXX-00002

</TransmissionId>

<ETIN>XXXXX</ETIN>

</Transmitter>

<OriginHeaderReference originId=

"EFIN-7CHAR-0000001-013"/>

<OriginHeaderReference originId=

"EFIN-7CHAR-0000001-014"/>

</TransmissionManifest>

</efile:TransmissionHeader>

</SOAP:Header>

<SOAP:Body>

<efile:OriginHeaders>

<ItemReference contentLocation=

"tid-XX-XX-XXXX-00009"/>

</OriginManifest>

<EFIN>XXXXXX</EFIN>

<Type>XXXXX</Type>

</Originator>

<PIN>XXXXX</PIN>

<ETIN>XXXXX</ETIN>

</ReportingAgentSignature>

<ISPNumber>XXXXXX</ISPNumber>

</ReturnOriginHeader>

<ItemReference contentLocation=

"tid-XX-XX-XXXX-000013"/>

<ItemReference contentLocation=

"tid-XX-XX-XXXX-000014"/>

</OriginManifest>

<EFIN>XXXXXX</EFIN>

<Type>XXXXXX</Type>

</Originator>

<PIN>XXXXX</PIN>

<ETIN>XXXXX</ETIN>

</ReportingAgentSignature>

<ISPNumber>XXXXXX</ISPNumber>

</ReturnOriginHeader>

</efile:OriginHeaders>

</SOAP:Body>

</SOAP:Envelope>

--MIME94xBoundary

Content-Type: text/xml; charset=UTF-8

Content-Transfer-Encoding: 8bit

Content-Location: tid-XX-XX-XXXX-00009

<?xml version="1.0" encoding="UTF-8"?>

<ReturnData xmlns="http://www.irs.gov/efile"

xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"

xsi:schemaLocation="

. .\94x\ReturnData940PR.xsd" documentCount="4">

<ElectronicPostmark>XXXX-XX-XXT13:31:48-04:00

</ElectronicPostmark>

<DisasterRelief>XXXXXXXXXXXXXXXXXX</DisasterRelief>

<ISPNumber>ISPXXX</ISPNumber>

<EIN>XXXXXXXXX</EIN>

<BusinessName1>XXXXXXXXXXXXXXXXXXXX</BusinessName1>

<BusinessName2>XXXXXXXXXXXXXXXXXXXX</BusinessName2>

<Address1>XXXXXXXXXXXXXXXXXXXX</Address1>

<Address2>XXXXXXXXXXXXXXXXXXXX</Address2>

<City>XXXXXXXXXXXXXXX</City>

<ZIPCode>XXXXXXXXX</ZIPCode>

</PreparerFirm>

<SoftwareId>XXXXXXXX</SoftwareId>

<EIN>XXXXXXXXX</EIN>

<BusinessName1>XXXXXXXXXXXXX</BusinessName1>

<BusinessName2>XXXXXXXXXXXXXXXXX</BusinessName2>

<InCareOfNameLine>% XXXXXXXXXXXXXXXXX</InCareOfNameLine>

<AddressLine>XXXXXXXXXXXXXXXXX</AddressLine>

<City>XXXXXXXXXXXXX</City>

<ZIPCode>XXXXX</ZIPCode>

</USAddress>

</Business>

<Name>XXXXXXXXXXXXX</Name>

<PTIN>PXXXXXXXX</PTIN>

<Phone>XXXXXXXXXX</Phone>

<EmailAddress>XXXXXXXXXXXX@XXXXXXXXXX</EmailAddress>

</Preparer>

<Name>XXXXXXXXXXXXXXXX</Name>

<Title>XXXXXXXXXXXXXXXX</Title>

<Phone>XXXXXXXXXX</Phone>

<EmailAddress>XXXXXXXXXXXX@XXXXXXXXXX</EmailAddress>

<Signature>XXXXXXXXXX</Signature>

</ReturnSigner>

<DesigneeName>XXXXXXXXXXXXXXXX</DesigneeName>

<DesigneePhone>XXXXXXXXXX</DesigneePhone>

<DPIN>XXXXX</DPIN>

</ThirdPartyAuthorization>

</ReturnHeader94x>

</ExemptionCategory>

</ExemptWages>

</AdjustmentsToFUTATax>

</IRS940PR>

<CreditReductionStateCode>XX

</CreditReductionStateCode>

<CreditReductionWagesAmt>0.00

</CreditReductionWagesAmt>

</StateCreditReductionGroup>

<CreditReductionStateCode>XX

</CreditReductionStateCode>

<CreditReductionWagesAmt>0.00

</CreditReductionWagesAmt>

</StateCreditReductionGroup>

<CreditReductionStateCode>XX

</CreditReductionStateCode>

<CreditReductionWagesAmt>0.00

</CreditReductionWagesAmt>

</StateCreditReductionGroup>

<TotalCreditReductionWages>0.00

</TotalCreditReductionWages>

</CreditReductionGroup>

</IRS940ScheduleA>

<Explanation>XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX</Explanation>

</GeneralSupportingInformation>

</ReturnData>

--MIME94xBoundary

Content-Type: text/xml; charset=UTF-8

Content-Transfer-Encoding: 8bit

Content-Location: tid-XX-XX-XXXX-000013

<?xml version="1.0" encoding="UTF-8"?>

<ReturnData xmlns="http://www.irs.gov/efile"

xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"

xsi:schemaLocation="

. .\94x\ReturnData940PR.xsd" documentCount="3">

<ElectronicPostmark>XXXXX-XX-XXT13:31:48-04:00

</ElectronicPostmark>

<DisasterRelief>XXXXXXXXXXXXXXXXXX</DisasterRelief>

<ISPNumber>ISPXXX</ISPNumber>

<EIN>XXXXXXXXX</EIN>

<BusinessName1>XXXXXXXXXXXXXXXXXXXX</BusinessName1>

<BusinessName2>XXXXXXXXXXXXXXXXXXXX</BusinessName2>

<Address1>XXXXXXXXXXXXXXXXXXXX</Address1>

<Address2>XXXXXXXXXXXXXXXXXXXX</Address2>

<City>XXXXXXXXXXXXXXX</City>

<ZIPCode>XXXXXXXXX</ZIPCode>

</PreparerFirm>

<SoftwareId>XXXXXXXX</SoftwareId>

<EIN>XXXXXXXXX</EIN>

<BusinessName1>XXXXXXXXXXXXX</BusinessName1>

<BusinessName2>XXXXXXXXXXXXXXXXX</BusinessName2>

<InCareOfNameLine>% XXXXXXXXXXXXXXXXX</InCareOfNameLine>

<AddressLine>XXXXXXXXXXXXXXXXX</AddressLine>

<City>XXXXXXXXXXXXX</City>

<ZIPCode>XXXXX</ZIPCode>

</USAddress>

</Business>

<Name>XXXXXXXXXXXXX</Name>

<PTIN>PXXXXXXXX</PTIN>

<Phone>XXXXXXXXXX</Phone>

<EmailAddress>XXXXXXXXXXXX@XXXXXXXXXX</EmailAddress>

</Preparer>

<Name>XXXXXXXXXXXXXXXX</Name>

<Title>XXXXXXXXXXXXXXXX</Title>

<Phone>XXXXXXXXXX</Phone>

<EmailAddress>XXXXXXXXXXXX@XXXXXXXXXX</EmailAddress>

<Signature>XXXXXXXXXX</Signature>

</ReturnSigner>

<DesigneeName>XXXXXXXXXXXXXXXX</DesigneeName>

<DesigneePhone>XXXXXXXXXX</DesigneePhone>

</ThirdPartyAuthorization>

</ReturnHeader94x>

</ExemptionCategory>

</ExemptWages>

</AdjustmentsToFUTATax>

</IRS940PR>

<CreditReductionStateCode>XX

</CreditReductionStateCode>

<CreditReductionWagesAmt>0.00

</CreditReductionWagesAmt>

</StateCreditReductionGroup>

<CreditReductionStateCode>XX

</CreditReductionStateCode>

<CreditReductionWagesAmt>0.00

</CreditReductionWagesAmt>

</StateCreditReductionGroup>

<CreditReductionStateCode>XX

</CreditReductionStateCode>

<CreditReductionWagesAmt>0.00

</CreditReductionWagesAmt>

</StateCreditReductionGroup>

<CreditReductionStateCode>XX

</CreditReductionStateCode>

<CreditReductionWagesAmt>0.00

</CreditReductionWagesAmt>

</StateCreditReductionGroup>

<TotalCreditReductionWages>0.00

</TotalCreditReductionWages>

</CreditReductionGroup>

</IRS940ScheduleA>

</ReturnData>

--MIME94xBoundary

Content-Type: text/xml; charset=UTF-8

Content-Transfer-Encoding: 8bit

Content-Location: tid-XX-XX-XXXX-000014

<?xml version="1.0" encoding="UTF-8"?>

<ReturnData xmlns="http://www.irs.gov/efile"

xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"

xsi:schemaLocation="

. .\94x\ReturnData940PR.xsd" documentCount="2">

<ElectronicPostmark>XXXX-XX-XXT13:31:48-04:00

</ElectronicPostmark>

<DisasterRelief>XXXXXXXXXXXXXXXXXX</DisasterRelief>

<ISPNumber>ISPXXX</ISPNumber>

<EIN>XXXXXXXXX</EIN>

<BusinessName1>XXXXXXXXXXXXXXXXXXXX</BusinessName1>

<BusinessName2>XXXXXXXXXXXXXXXXXXXX</BusinessName2>

<Address1>XXXXXXXXXXXXXXXXXXXX</Address1>

<Address2>XXXXXXXXXXXXXXXXXXXX</Address2>

<City>XXXXXXXXXXXXXXX</City>

<ZIPCode>XXXXXXXXX</ZIPCode>

</PreparerFirm>

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