1040 E-file: Reviewing XML/Binary Attachments

PDF Attachments

The tax return may 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:

Do not password protect or encrypt PDF attachments.
Keep PDF attachments as small as possible.
If using Adobe Acrobat, avoid requiring compatibility with Adobe Acrobat versions earlier than version 8. Making the PDF file compatible with earlier versions will increase the size of the file.
Move the compression/quality slider on the Create PDF From Scanner dialog to higher compression in order to lower the size of the file when the source document is of decent quality and from scanner input.
Each individual uncompressed PDF cannot exceed 60 MB. The total of all uncompressed PDF files in the return cannot exceed 1 GB.
The file name of each PDF cannot exceed 64 characters, which includes the locator number and the file extension (12 characters), and cannot contain any of the special characters shown below.
The file name cannot include the special characters in the next section.

Forbidden Special Characters for PDF Filenames

The filename cannot contain any of the following characters:

Apostrophe (')
Double quotation mark (")
Left and right angle brackets (<) and (>)
Vertical bar (|)
Square brackets ([ ])
Caret (^)
Ampersand (&(the and symbol above the number 7 on the keyboard))
Slashes (/) and (\)
Colon and semicolon (:) and (;)
Question and exclamation marks (?) and (!)
Asterisk (*)
Double periods (..)

Recommended Names For PDF Attachments

See Appendix D-1 - Recommended Names for PDF Files Attached to 1040 E-file Submissions for recommended names for PDF files.

Selecting Binary Attachments for the E-file

Select E-file > Attachments > PDF Attachments > Summary and click the Attach PDF button.
Click the Add button.
In the Attachment Jurisdiction field, select Federal or the listed states.
Select the option to add a new attachment or associate an existing attachment with an additional jurisdiction. To attach more than one attachment, select Attach Multiple.
Click Next.
Browse to select a PDF file, and click Open.
When you select the PDF file, the Description field will automatically show the PDF file name. You cannot change the filename field.
Select a description for the attachment from the IRS predefined description drop-down list, or enter a user-defined description.
Click Finish.
To delete attachments, highlight the attachment in the Electronic Filing Attachments list, and click the Delete button.
When all attachments are added or deleted, select Done.

Binary (PDF) Attachments for Virginia

Virginia requires PDF attachments for certain items to be associated with the return line item. For more information, see Binary (PDF) Attachments for Virginia.

Selecting Form 8453 Attachments

Go to E-file > Attachments > Form 8453 Attachments.
Select the applicable options (forms attached to Form 8453). Form 8453 will print so that it can be sent to the IRS with the applicable forms.

Entering Form 2120 Multiple Support

Adding Qualifying Persons

Go to E-file > Attachments > Form 2120 Multiple Support > Add new Qualifying Person.
Select the option, if applicable, to indicate that the signed statements are in the taxpayer's possession.
Enter the first and last name of the person supported.

Adding Eligible Persons

Go to E-file > Attachments > Form 2120 Multiple Support > Add new Eligible Person.
For each eligible person, enter the following information:
- SSN
- first and last name
- payer address.

E-file/1040_ef_return_4.htm/TY2020

Last Modified: 06/12/2020

Last System Build: 09/13/2021