Fed/State 1040: Proposed Tigers Standard

FED/STATE 1040: PROPOSED TIGERS STANDARD

STANDARDS:

1. The return structure shall be as shown below. All elements below the root level are maintained as separate schemas and are included by reference in the main schema structure.

2. The ReturnState1040, ReturnHeaderState1040, FinancialTransaction, and BinaryAttachment schemas will be standardized and will be developed and maintained by TIGERS. TIGERS Change Control process will apply to these schemas. Goal is to finalize these schemas by the September 2007 Los Angeles TIGERS meeting.

3. Schemas for state-specific forms and schedules will be maintained by the individual states. Their names will begin with “Form or Sch” followed by the state form or schedule name. These schemas will be included by reference into the ReturnDataState schema. Note that a state may choose to develop multiple versions of ReturnDataState for different filing types, such as resident and non-resident.

4. TIGERS standard schemas will be based, to the extent feasible, on equivalent IRS schemas. The TIGERS schemas may extend the IRS schemas, and elements that do not apply at state level may be removed. The folder “Header Example” shows how this might work for ReturnHeaderState, and how both 1040 and 1120 header schemas might be derived from a common IRS root.

5. States will use IRS schemas for forms W-2 and 1099. A TIGERS schema will be developed for the 1099G, which is not supported by IRS.

6. Schema coding standards will be provided, and include:

a. Use of Upper Camel Case.

b. Use of irs.gov/efile reference in schema initial statements.

c. Limit of 30 characters for element names.

7. State schema files will be organized and named in accordance with the document1040SchemaFileStruct_V2.doc. This structure enables:

a. A hierarchy of efileTypes, including IRS, TIGERS, and state-specific.

b. Sharing of common efileTypes and form/schedule schemas between individual and business filings.

c. Version control within tax year.

d. Independence from IRS version/release, so that states will not need to issue a new version/release whenever IRS does.

GUIDELINES:

1. A library of tag names for elements commonly used across state 1040 filings will be provided. States are encouraged to utilize these common tags wherever feasible, in order to maximize uniformity across states. However, in recognition of variances in state vocabularies, the use of these tag names is not required.

2. A library of StateefileTypes for commonly used structures across state 1040 filings will be provided, as well as a snapshot of the IRS efileTypes. States are encouraged to utilize these common simple and complex types wherever feasible, in order to maximize uniformity across states. However, in recognition of variances in the elements and structures in state tax forms, the use of these efileTypes is not required.

3. A “Best Practices” document for use in development of schemas is being compiled by TIGERS and will be provided. These best practices have been agreed to by a sub-committee of both state and industry partners. States are encouraged to follow these best practices; however, in recognition of unique circumstances that may arise in state specific forms, they are not mandatory.