Release memo for Form 1139 TY2025v1.0

November 6, 2025

MeF 1139 stakeholders:

We are providing tax year 2025 Extensible Markup Language (XML) schemas and business rules for the following forms that include new tax year form(s) and tax law changes.

The XML standardization was applied and are available for program planning purposes. These schemas and business rules will be used in the Assurance Testing System (ATS) on December 7, 2025. The Production date will be determined at a later date.

Form 1139 schemas and business rules distribution are now distributed through the Registered User Portal and your e-Services mailbox. This mailbox is part of the Secure Object Repository (SOR). Users will access their mailbox in their existing e-services account to pick up the schema and business rules packages.

• Instructions for accessing the SOR mailbox

For the 1139 XML schemas, the Instance Document contained in the schema files is viewable with any generic Multipurpose Internet Mail Extensions (MIME) reader. See the 1139 "Instance Document" for a sample of 1139 transmission.

Business Rules are posted in two different formats which contain identical information - Adobe (PDF) and a Microsoft Excel (xlsx). A column within the file identifies changes made from the previous version.

If you have any questions about the schemas or business rules, please send your inquiry to the MeF mailbox.

Form 1139 tax year 2025 schemas and business rules