Publication 1438
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File Specifications, Validation Criteria, and Record Layouts for the 1041 e-file Program
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Overview
This publication contains the validation criteria and record layouts for transmitting Form 1041, U.S. Income Tax Return for Estates and Trusts electronically to the Enterprising Computing Center-Memphis (ECC-MEM). This publication should be used in conjunction with Publication 1437, Procedures for the Electronic Filing Program for Form 1041, U.S. Income Tax Return for Estates and Trust. Software developers and transmitters should use both publications and must transmit test returns using their own scenarios.
- Section A - Electronic Filing System
- Section B - EMS Data Communications
- Section C - Record Specifications
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