IRS e-file Corporate Income Tax Schema - Base types commonly used across schema files
2007
Draft Release
December 7, 2007
Attributes to be applied to each return data group (a.k.a. return), which is a collection of return documents.
The number of return documents in the return
Attribute to be applied for each return document
Must be unique within the return
Software ID
Software Version
Base type for a string
Base type for a URI
Base type for a date
Year and month type in the format of YYYY-MM
Month type in the format of --MM
Month and day type in the format of --MM-DD
The end date of a calendar quarter.
Base type for a date and time stamp
Base type for a 4-digit year
Base type for a boolean. Typically used on an Yes or No field.
Typically used by an optional checkbox.
Base type for an integer
Base type for a non-negative integer
Base type for a positive integer
Base type for a long integer. Range of values is: -9,223,372,036,854,775,808 thru 9,223,372,036,854,775,807
2-digit decimal typically used by a decimal amount field.
2-digit decimal typically used by a non-negative decimal amount field.
Type for a U.S. integer amount field
Type for a U.S. non-negative integer amount field
Type for a U.S. negative integer amount field
Type for a U.S. positive integer amount field
Type for a U.S. amount field with dollars and cents
Type for a U.S. non-negative amount field with dollars and cents
Type for a U.S. positive amount field with dollars and cents
Type for a foreign integer amount field
Type for a foreign non-negative integer amount field
A fraction between 0 and 1 that allows up to 5 decimal places
A non-negative decimal that allows up to 22 total digits and 12 fraction digits
Business Activity Code
Routing Transit Number - 9 digits beginning with 01 through 12, or 21 through 32
Bank Account Number - 17 alphanumeric characters with hyphens
Type of Bank Account - 1 for Checking, 2 for Savings
Checking
Savings
Type for Social Security No. - 9 digits
Type for Employer Identification No. - 9 digits
Type for Electronic Transmitter Identification No. - 5 digits
Type for Preparer Personal Identification No. - P followed by 8 digits
Type for Electronic Filing Identification No. - 6 digits
Type for Practitioner PIN, Self-Select PIN and Third Party Designee PIN
Type for Intermediate Service Provider No. - 6 uppercase alphanumeric characters
The type of originator
Used for a PIN signature
The Software ID - 8 digits
The Software Version - 20 digits
Pattern used for generating TransmissionId, OriginId, ItemId, and AcknowledgementId. A timestamp may be used as an ID as long as it is unique within its parent element and within the filing season. Up to 4-decimal fractional digits may be used for the second in a timestamp to increase its uniqueness. Legal Characters: A-Z, a-z, 0-9, colon, period and hyphen.
Type for list of Ids
Typically used for line 1 of a business name. Legal Characters: A-Z, a-z, 0-9, hash, hyphen, parentheses, ampersand, apostrophe and single space. Illegal Character: leading space, trailing space, adjacent spaces, and other symbols.
Typically used for line 2 of a business name. Legal Characters: A-Z, a-z, 0-9, hash, slash, percent, hyphen, parentheses, ampersand, apostrophe and single space. Illegal Character: leading space, trailing space, adjacent spaces, and other symbols.
Typically used for line 3 of a business name. Element must begin with a percent followed by a space. Legal Characters: A-Z, a-z, 0-9, hash, slash, percent, hyphen, parentheses, ampersand, apostrophe and single space. Illegal Character: leading space, trailing space, adjacent spaces, and other symbols.
Typically used for a person's name. Legal Characters: A-Z, a-z, 0-9, hyphen, apostrophe and single space. Illegal Character: leading space, trailing space, adjacent spaces, and other symbols.
Typically used for a person's title. Legal Characters: printable characters from ! to ~ plus single space. Illegal Character: leading space, trailing space, adjacent spaces.
Used for a Name Control. Legal Characters: A-Z, 0-9, hyphen and ampersand. Illegal Character: spaces and symbols.
Used for a Check Digit field. 2 uppercase characters.
Used for a street address. Legal Characters: A-Z, a-z, 0-9, hyphen, slash and single space. Illegal Character: leading space, trailing space, adjacent spaces, and other symbols.
Used for a city. Legal Characters: A-Z, a-z, and single space. Illegal Character: leading space, trailing space, adjacent spaces, and symbols.
State abbreviations, a.k.a. state codes
Alabama
Alaska
American Samoa
Arizona
Arkansas
California
Colorado
Commonwealth of the Northern Mariana Islands
Connecticut
Delaware
District of Columbia
Federated States of Micronesia
Florida
Georgia
Guam
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Marshall Islands
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Palau
Pennsylvania
Puerto Rico
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
U.S. Virgin Islands
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Armed Forces the Americas
Armed Forces Europe
Armed Forces Pacific
ZIP Code - 5 digits plus optional 4 or 7 digits
Used for a phone no. - 10 digits
Used for a foreign phone no. - up to 30 digits
Used for an email address
Used for a text field. Legal Characters: printable characters from ! to ~ plus symbols from ¡ to ¿ plus Spanish characters and single space. Illegal Character: leading space, trailing space, adjacent spaces.
A typical explanation field that allows up to 9000 characters
A one-line explanation field that allows up to 100 characters.
A short explanation field that allows up to 1000 characters.
A short description field that allows up to 20 characters.
A medium explanation field that allows up to 100,000 characters.
A long explanation field that allows up to 1,000,000 characters.
Country abbreviations, a.k.a. country codes
Afghanistan
Akrotiri Base Area
Aland Island
Albania
Algeria
American Samoa
Andorra
Angola
Anguilla
Antarctica
Antigua and Barbuda
Argentina
Armenia
Aruba
Ascension
Ashmore and Cartier Islands
Australia
Austria
Azerbaijan
Azores
Bahamas
Bahrain
Baker Islands
Bangladesh
Barbados
Bassas da India
Belarus
Belgium
Belize
Benin
Bermuda
Bhutan
Bolivia
Bosnia-Herzegovina
Botswana
Bouvet Island
Brazil
British Indian Ocean Territory
British Virgin Islands
Brunei
Bulgaria
Burkina Faso
Burma
Burundi
Cambodia
Cameroon
Canada
Canary Islands
Cape Verde
Cayman Islands
Central African Republic
Chad
Channel Islands
Chile
China
Christmas Island
Clipperton Island
Cocos (Keeling) Islands
Colombia
Comoros
Congo (Brazzaville)
Congo (Democratic Republic)
Cook Islands
Coral Sea Islands
Corsica
Costa Rica
Cote D'Ivoire (Ivory Coast)
Croatia
Cuba
Cyprus
Czech Republic
Denmark
Dhekelia Base Area
Djibouti
Dominica
Dominican Republic
East Timor
Ecuador
Egypt
El Salvador
England
Equatorial Guinea
Eritrea
Estonia
Ethiopia
Europa Island
Falkland Islands (Islas Malvinas)
Faroe Islands
Federated States of Micronesia
Fiji
Finland
France
French Guiana
French Polynesia
French Southern and Antarctic Lands
Gabon
The Gambia
Gaza Strip
Georgia
Germany
Ghana
Gibraltar
Glorioso Islands
Greece
Greenland
Grenada
Grenadines
Guadeloupe
Guam
Guatemala
Guernsey
Guinea
Guinea-Bissau
Guyana
Haiti
Heard Island and McDonald Islands
Honduras
Hong Kong
Howland Island
Hungary
Iceland
India
Indonesia
Iran
Iraq
Ireland
Israel
Italy
Jamaica
Jan Mayen
Japan
Jarvis Island
Jersey
Johnston Atoll
Jordan
Juan de Nova Island
Kazakhstan
Kenya
Kingman Reef
Kiribati
Korea, Democratic People's Republic of (North)
Korea, Republic of (South)
Kuwait
Kyrgyzstan
Laos
Latvia
Lebanon
Lesotho
Liberia
Libya
Liechtenstein
Lithuania
Luxembourg
Macau
Macedonia
Madagascar
Malawi
Malaysia
Maldives
Mali
Malta
Man, Isle of
Marshall Islands
Martinique
Mauritania
Mauritius
Mayotte
Mexico
Midway Islands
Moldova
Monaco
Mongolia
Montenegro
Montserrat
Morocco
Mozambique
Myanmar
Namibia
Nauru
Navassa Island
Nepal
Netherlands
Netherlands Antilles
New Caledonia
New Zealand
Nicaragua
Niger
Nigeria
Niue
Norfolk Island
Northern Ireland
Northern Marianna Islands
Norway
Oman
Other Country (country not identified elsewhere)
Pakistan
Palmyra Atoll
Palau
Panama
Papua-New Guinea
Paracel Islands
Paraguay
Peru
Philippines
Pitcairn Islands
Poland
Portugal
Puerto Rico
Qatar
Reunion
Romania
Russia
Rwanda
Samoa and Western Samoa
San Marino
Sao Tome and Principe
Saudi Arabia
Scotland
Senegal
Serbia
Seychelles
Sierra Leone
Singapore
Slovak Republic
Slovakia
Slovenia
Solomon Islands
Somalia
South Africa
South Georgia and the South Sandwich Islands
Spain
Spratly Islands
Sri Lanka
St. Helena
St. Kitts and Nevis
St. Lucia Island
St. Pierre and Miquelon
St. Vincent and the Grenadines
Sudan
Suriname
Svalbard
Swaziland
Sweden
Switzerland
Syria
Taiwan
Tajikistin
Tanzania
Thailand
Togo
Tokelau
Tonga
Trinidad and Tobago
Tristan Da Cunha
Tromelin Island
Tunisia
Turkey
Turkmenistan
Turks and Caicos Islands
Tuvalu
Uganda
Ukraine
United Arab Emirates
United Kingdom (England, Northern Ireland, Scotland, and Wales)
Unknown Country
Uruguay
Uzbekistan
Vanuatu
Vatican City
Venezuela
Vietnam
Virgin Islands
Wake Island
Wales
Wallis and Futuna
West Bank
Western Sahara
Yemen (Aden)
Yugoslavia
Zambia
Zimbabwe
Country Code Type Including 'US'
Depreciation convention abbreviations
Half-year convention
Mid-quarter convention
Mid-month convention
Straight line convention
Depreciation method abbreviations
200% declining balance method
150% declining balance method
Declining balance method
Straight line method
Address line 1
Address line 2
City
State
ZIP code
Address line 1
Address line 2
City
Province or state
Country
Postal code
Business name line 1
Business name line 2
IRS
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District of Columbia
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
New York City
Tax Shelter Registration Number - 9 positions in length starting with MA followed by 7 numbers or 11 positions in length composed of all numbers or either of the two literals listed below.
Recurring Number of Shares Type
Type for Vehicle Identification No. - 17 alphanumeric characters excluding I, O, and Q