| OLD line(s): 5
<Description>IRS e-file Corporate Income Tax Schema - IRS Form 8834</Description> | NEW line(s): 5
<Description>IRS e-file Schema - Form 8834</Description> |
| OLD line(s): 48,67
<!-- Tentative Credit Repeating Group --> <xsd:element name="TentativeCredit" type="TentativeCreditType" minOccurs="0" maxOccurs="unbounded"> <xsd:annotation> <xsd:documentation> <Description>Part I</Description> </xsd:documentation> </xsd:annotation> </xsd:element> <!-- Electric Vehicle Credit --> <xsd:element name="ElectricVehicleCredit" type="USAmountType" minOccurs="0"> <xsd:annotation> <xsd:documentation> <Description>Electric vehicle credit</Description> <LineNumber>Part I Line 8</LineNumber> </xsd:documentation> </xsd:annotation> </xsd:element> <!-- Qualified Credits From Pass Through Entities --> | NEW line(s): 48
<!-- Qualified Electric Vehicle Credits From Pass Through Entities --> |
| OLD line(s): 71,72
<Description>Qualified credits from pass through entities</Description> <LineNumber>Part I Line 9</LineNumber> | NEW line(s): 52,53
<Description>Qualified electric vehicle credits from pass through entities</Description> <LineNumber>Part I Line 1</LineNumber> |
| OLD line(s): 77,78
<!-- Total Current Year Credit --> <xsd:element name="TotalCurrentYearCredit" type="USAmountType" minOccurs="0"> | NEW line(s): 58,59
<!-- Passive Activity Credits --> <xsd:element name="PassiveActivityCredit" type="USAmountType" minOccurs="0"> |
| OLD line(s): 81,82
<Description>Total current year credit (add lines 8 and 9)</Description> <LineNumber>Part I Line 10</LineNumber> | NEW line(s): 62,63
<Description>Passive activity credits</Description> <LineNumber>Part I Line 2</LineNumber> |
| OLD line(s): 87,97
<!-- Passive Activity Credits Included on Line 10--> <xsd:element name="PassiveActivityCredits" type="USAmountType" minOccurs="0"> <xsd:annotation> <xsd:documentation> <Description>Passive activity credits included on line 10</Description> <LineNumber>Part I Line 11</LineNumber> </xsd:documentation> </xsd:annotation> </xsd:element> <!-- Total Current Year Credit Minus Passive Activity Credit (subtract line 11 from line 10) --> | NEW line(s): 68
<!-- Total Electric Vehicle Credits Minus Passive Activity Credits (Subtract Line 2 From Line 1) --> |
| OLD line(s): 101,102
<Description>Total current year credit minus passive activity credit (subtract line 11 from line 10)</Description> <LineNumber>Part I Line 12</LineNumber> | NEW line(s): 72,73
<Description>Total electric vehicle credits minus passive activity credits (subtract line 2 from line 1)</Description> <LineNumber>Part I Line 3</LineNumber> |
| OLD line(s): 112
<LineNumber>Part I Line 13</LineNumber> | NEW line(s): 83
<LineNumber>Part I Line 4</LineNumber> |
| OLD line(s): 117
<!-- Tentative Qualified Electric Vehicle Credit (Add lines 12 and 13) --> | NEW line(s): 88
<!-- Tentative Qualified Electric Vehicle Credit (Add lines 3 and 4) --> |
| OLD line(s): 121,122
<Description>Tentative qualified electric vehicle credit (Add lines 12 and 13)</Description> <LineNumber>Part I Line 14</LineNumber> | NEW line(s): 92,93
<Description>Tentative qualified electric vehicle credit (Add lines 3 and 4)</Description> <LineNumber>Part I Line 5</LineNumber> |
| OLD line(s): 134
<LineNumber>Part II Line 15</LineNumber> | NEW line(s): 105
<LineNumber>Part II Line 6</LineNumber> |
| OLD line(s): 144
<LineNumber>Part II Line 16a</LineNumber> | NEW line(s): 115
<LineNumber>Part II Line 7</LineNumber> |
| OLD line(s): 149
<!-- American Samoa Economic Development Credit --> | NEW line(s): 120,130
<!-- Possessions Tax Credit --> <xsd:element name="PossessionsTaxCredits" type="USAmountType" minOccurs="0"> <xsd:annotation> <xsd:documentation> <Description>Possessions tax credit</Description> <LineNumber>Part II Line 7a</LineNumber> </xsd:documentation> </xsd:annotation> </xsd:element> <!-- American Samoa Economic Development Credit (Form 5735) --> |
| OLD line(s): 153,154
<Description>American Samoa economic development credit</Description> <LineNumber>Part II Line 16c</LineNumber> | NEW line(s): 134,135
<Description>American Samoa economic development credit (Form 5735)</Description> <LineNumber>Part II Line 7c</LineNumber> |
| OLD line(s): 159,160
<!-- Add Line 16a Through 16c --> <xsd:element name="SumOfCredits" type="USAmountType" minOccurs="0"> | NEW line(s): 140,141
<!-- Add Line 7a Through Line 7c --> <xsd:element name="SumOfForeignAndFuelCredit" type="USAmountType" minOccurs="0"> |
| OLD line(s): 163,164
<Description>Add Line 16a through 16c</Description> <LineNumber>Part II Line 16d</LineNumber> | NEW line(s): 144,145
<Description>Add Line 7a through 7c</Description> <LineNumber>Part II Line 7d</LineNumber> |
| OLD line(s): 169
<!-- Net Regular Tax --> | NEW line(s): 150
<!-- Net Regular Tax (Subtract Line 7d From Line 6) --> |
| OLD line(s): 173,174
<Description>Net regular tax</Description> <LineNumber>Part II Line 17</LineNumber> | NEW line(s): 154,155
<Description>Net regular tax (subtract line 7d from line 6)</Description> <LineNumber>Part II Line 8</LineNumber> |
| OLD line(s): 184
<LineNumber>Part II Line 18</LineNumber> | NEW line(s): 165
<LineNumber>Part II Line 9</LineNumber> |
| OLD line(s): 189
<!-- Excess of Net Tax Over Tentative Minimum Tax--> | NEW line(s): 170
<!-- Net Regular Tax Minus Tentative Minimum Tax (Subtract Line 9 From Line 8) --> |
| OLD line(s): 193,194
<Description>Excess of net tax over tentative minimum tax (subtract line 18 from line 17)</Description> <LineNumber>Part II Line 19</LineNumber> | NEW line(s): 174,175
<Description>Net regular tax minus tentative minimum tax (Subtract line 9 from line 8)</Description> <LineNumber>Part II Line 10</LineNumber> |
| OLD line(s): 199
<!-- Allowable qualified Electric Vehicle Credit --> | NEW line(s): 180
<!-- Allowable Qualified Electric Vehicle Credit --> |
| OLD line(s): 204
<LineNumber>Part II Line 20</LineNumber> | NEW line(s): 185
<LineNumber>Part II Line 11</LineNumber> |
| OLD line(s): 207,276
</xsd:element> </xsd:sequence> </xsd:complexType> <!-- TentativeCreditType Repeating Group --> <xsd:complexType name="TentativeCreditType"> <xsd:annotation> <xsd:documentation>Content model for TentativeCreditType</xsd:documentation> </xsd:annotation> <xsd:sequence> <!-- Date Vehicle Placed in Service --> <xsd:element name="DateVehiclePlacedInService" type="MonthDayType" minOccurs="0"> <xsd:annotation> <xsd:documentation> <Description>Date Vehicle Placed in Service</Description> <LineNumber>Part I Line 1</LineNumber> </xsd:documentation> </xsd:annotation> </xsd:element> <!-- Cost of Vehicle --> <xsd:element name="CostOfVehicle" type="USAmountType" minOccurs="0"> <xsd:annotation> <xsd:documentation> <Description>Cost of vehicle</Description> <LineNumber>Part I Line 2</LineNumber> </xsd:documentation> </xsd:annotation> </xsd:element> <!-- Section 179 Expense Deduction --> <xsd:element name="Section179ExpenseDeduction" type="USAmountType" minOccurs="0"> <xsd:annotation> <xsd:documentation> <Description>Section 179 expense deduction</Description> <LineNumber>Part I Line 3</LineNumber> </xsd:documentation> </xsd:annotation> </xsd:element> <!-- Cost of Vehicle Minus Sect 179 Expense Ded (Subtract Line 3 from Line 2) --> <xsd:element name="CostOfVehicleMinusSect179Expns" type="USAmountType" minOccurs="0"> <xsd:annotation> <xsd:documentation> <Description>Cost of vehicle minus sect 179 expense ded (subtract line 3 from line 2)</Description> <LineNumber>Part I Line 4</LineNumber> </xsd:documentation> </xsd:annotation> </xsd:element> <!-- Multiply Cost By Appropriate Percent --> <xsd:element name="MultiplyCostByAppropriatePct" type="USAmountType" minOccurs="0"> <xsd:annotation> <xsd:documentation> <Description>Multiply cost by appropriate percent </Description> <LineNumber>Part I Line 5</LineNumber> </xsd:documentation> </xsd:annotation> </xsd:element> <!-- Smaller of Line 5 or Line 6 --> <xsd:element name="SmallerVehicleCredit" type="USAmountType" minOccurs="0"> <xsd:annotation> <xsd:documentation> <Description>Smaller of line 5 or line 6</Description> <LineNumber>Part I Line 7</LineNumber> </xsd:documentation> </xsd:annotation> | NEW line(s): 187
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