Skip to main content

Legal

Tax & Accounting

Trade & Supply

Risk & Fraud

News & Media

Books

Developers

e-file 1040 returns

Guidelines for attaching PDF files for e-file

You may need to attach supporting documentation to the e-file. This includes tax forms, statements, elections, notices, schedules, or other types of miscellaneous information that may be required by IRS form instructions, regulations, or publications.
The attachments may be submitted electronically as XML documents or as PDF files.

XML documents

IRS has defined schemas for the following information which must be provided in XML format:
  • Tax forms. We automatically format in XML tax form information included in the return.
  • Information requested on tax form instructions to support specific lines, such as other income. In some cases, the schema provides specific data elements, and in other cases the schema allows for entry of free form text. We automatically format in XML this additional information included in the return.
  • Information requested in regulations or publications, which isn't specified in form instructions.
note
If information for either of these 2 types of attachments requires presentation in a columnar format, IRS will allow this information to be included as a PDF attachment.

PDF attachments

The tax return may also include non-XML documents, known as binary attachments, submitted in PDF format. PDF attachments allow taxpayers to provide requested documentation that includes required signatures and third party documents as required by forms and instructions.
PDF files can be created using any available tool, but these IRS guidelines must be followed:
  • Keep PDF attachments as small as possible. If using Adobe Acrobat, avoid requiring compatibility with Adobe Acrobat versions earlier than version 7. Making the PDF file compatible with earlier versions will increase the size of the file. Also, move the compression/quality slider on the
    Create PDF From Scanner
     to higher compression to lower the size of the file when the source document is of decent quality and from scanner input.
  • Each individual uncompressed PDF can't exceed 60 MB. The total of all uncompressed PDF files in the return can't exceed 1 GB.
  • The file name of each PDF can't exceed 57 characters for 1040 returns and 23 characters for 1065 returns, including the file extension.
  • The filename and description can't include any of the following special characters:
    • Single quotation mark (')
    • Double quotation mark (")
    • Left angle bracket (<)
    • Right angle bracket (>)
    • Ampersand (& (symbol above the number 7 on the keyboard))
    • Exclamation mark (!)
When attaching a PDF, the description you enter should be meaningful and described in 128 characters or less.
Specific to art appraisals, the IRS requires the description begin with - Art Appraisal.

This article applies to:

  • Product: GoSystem Tax RS
  • Return type: 1040 Individual,990 Exempt Organization,1065 Partnership,1041 Fiduciary
  • Subject: e-file

error-icon

Triva isn't available right now.

Check out the support page for our phone number and hours

error-close