TIGERs Schema Review Checklist

Schema:xxBusYYYYvn.n

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Standards

Schema package follows standard:

Outer folder name: xxIndYYYYvn.n or xxBusYYYYvn.n

Contains Common and StateIndividual or StateBusiness

Contains xxIndividual or xxBusiness

May contain xxCommon

State forms are located in folders xxCommon\xxForms and xxIndividual\xxForms or xxBusiness\xxForms

Type libraries are named appropriately. xxeFileTypes.xsd inside of xxCommon, xxIndividualeFileTypes.xsd inside of xxIndividual and xxBusinesseFileTypes.xsd inside of xxBusiness.

ReturnState and ReturnDataState files are located in xxIndividual or xxBusiness. ReturnState files are named IndividualReturnxxNNN.xsd and ReturnDataState files are named ReturnDataxxNNN.xsd and there is a corresponding ReturnDataState file for every ReturnState.

There is a separate schema for each form. Schemas for forms begin with "Form"; schedules begin with "Sch" and worksheets begin with "Wks". The name of the root element inside of each schema file matches the file name.

ReturnState schemas

All root (ReturnState) schemas (IndividualReturnxxNNN.xsd or BusinessReturnxxNNN.xsd) are valid and well formed and use the IRS namespace.

Structure of the return is as follows:

  • ReturnState
  • ReturnHeaderState
  • ReturnDataState
  • BinaryAttachment(optional)
  • FinancialTransaction(optional)
  • stateSchemaVersion(optional)

When present, ReturnHeaderState, BinaryAttachment and FinancialTransaction reference the TIGERs definition for these schemas.

The ReturnDataState element references an element that's defined in the corresponding ReturnDataxxNNN.xsd.

The StateIndividual and Common folders match the TIGERs release (except for the state enumerations file).

Sample instance document passes when validated against both the state-specific schema and the TIGERs IndividualReturnState.xsd or BusinessReturnState.xsd. Or the state-specific return state files adequately match the TIGERs IndividualReturnState.xsd or BusinessReturnState.xsd.

Element names follow rules defined in the standards:

Contain letters, numbers and characters except for spaces, underscores and XML reserved characters.

Does not begin with a number, punctuation character or any variation of "XML".

Element names are upper camel case and attribute names are lower camel case.

Names may not exceed 30 characters.

Names must be meaningful - no line number references.

Tier 1 Best Practices

Nested elements do not have the same name (i.e., Address with a child also named Address).

Duplicate fields within a form should only be defined once.

No element defined for fixed literals.

Elements are grouped based on the groupings on the form.

eFile types are prefixed with the state's jurisdiction code.

Complex types are defined appropriately.

Elements are well documented including form#, line# and description. Field number (reference back to legacy eFile) should also be provided during the transition period.

BooleanType, CheckboxType and enumeration lists are used appropriately.

Schema allows for maximum number of occurrences vs. limiting occurrences to the space provided on the paper form.

When utilized, referenceDocumentId is defined appropriately.

Notes