Include election statements in the e-file
Manage e-filed elections using IRS-defined schemas, predefined templates, account settings, or custom entries.
Guidelines
The IRS reviewed forms and instructions to find where taxpayers should attach elections. The IRS created specific schemas to report requirements for these elections.
However, the IRS didn't review all regulations or publications for every possible election. Instead, they developed a general dependency schema that includes these elements:
- Form Line or Instructions Reference(optional): Complete this for elections from IRS forms or instructions when the IRS hasn't defined a specific format.
- Regulation Reference(optional): Use this to identify elections based on information in regulations or publications.
- Description(optional): Enter a brief explanation of the election.
- Text Field: Enter election data.
note
Current IRS schema definitions don't support columnar format information. For elections requiring columnar format, the IRS accepts PDF attachments. Create separate PDF files for each election and include the regulation reference in the PDF file name.
Include elections in the e-file
Enter all elections by going to .
tip
For elections not described in this section, use return footnotes.
IRS-defined elections
The IRS requires you to include these elections in the XML portion of the e-file using specifically defined election schemas.
General dependency elections
Account-defined elections:
Set up account-wide elections in Tax Defaults. These elections appear in every return. Select and edit them for specific returns. They match the general dependency schema.Preparer-defined elections:
Prepare these elections independently within each return. They follow the general dependency schema format.TTA-defined elections:
Use predefined election templates for common elections. These templates include text explanations and provide fields for return-specific variable data. They follow the general dependency schema.note
If the general dependency is an election, begin the description with “Election.” For example: Election to Amortize a Bond Premium. TTA-defined elections automatically add the word “Election.” For other elections, the TTA process generates an alert to add the word "Election."
