Guidelines for attaching files to e-files
Follow IRS guidelines when attaching files with supporting documentation to e-filed tax returns.
Attachment formats
You may need to attach supporting documentation to e-files, including tax forms, statements, elections, notices, schedules, or other information the IRS requires through form instructions, regulations, or publications. You can submit attachments electronically as XML documents or PDF files.
XML documents
The IRS has defined schemas for the following information that you must provide in XML format:
- Tax forms: The system automatically formats tax form information included in the return as XML.
- Supporting information: Tax form instructions often request information to support specific lines, such as other income. The system automatically formats this additional return information into XML. The schema may provide specific data elements or allow free-form text.
- Regulatory information: Information requested in regulations or publications not specified in form instructions.
note
If information for either attachment type requires columnar format, the IRS lets you include it as a PDF attachment.
PDF attachments
Tax returns may also include non-XML documents, known as binary attachments, submitted in PDF format. PDF attachments let you submit requested documentation, including signatures and third-party documents.
You can create PDF files using any available tool, but follow these IRS guidelines:
- Use Adobe Acrobat version 7 or newer to optimize file size when creating PDF attachments
- For scanned documents, move the compression/quality slider on theCreate PDF From Scannertool to increase compression and lower file size
- Keep each uncompressed PDF under 60 MB. All uncompressed PDFs in the return can't exceed 1 GB combined
- Limit PDF file names to 57 characters for 1040 returns and 23 characters for 1065 returns, including the file extension
- Avoid these special characters in file names and descriptions:
- Single and double quotation marks (' ")
- Angle brackets (< >)
- Ampersand (&)
- Exclamation mark (!)
When attaching a PDF, enter a meaningful description of 128 characters or less. For art appraisals, the IRS requires the description to begin with “Art Appraisal.”
