• It has come to the attention of the Modernized e-File office that some transmitters/software developers/return originators are creating binary files incorrectly. In some instances, the IRS was unable to display the PDF document because of improper formatting. Effective immediately, please ensure that binary attachments are created according to the PDF standards in this correspondence. The internal identifier (first five bytes of the file) must be the standard PDF identifier, "%PDF-". If you have clients who use your software, please communicate to them the need to correctly create the binary files before transmitting. Beginning January, 2008, returns with incorrectly formatted binary files (PDF documents) will be rejected.
Known e-file Issues and Solutions (2007 tax year)
Listing more than one foreign country in Schedule B
• Form 1065, Page 2, Schedule B, Question 9 asks whether or not the partnership had an interest in a financial account in a foreign country. The element is a boolean element. When the response is yes, the foreign country must be identified. The field for the foreign country code is an indicator on the Question 9 element. As such, only a single foreign country code can be identified at present.
• If more than one foreign country needs to be identified, please use the dependency labeled "foreign country account statement", present in the schema, to attach a statement.
Form 3115 Dependency attached to Part IV Line 27
• Section 481a Adjustment Schedule is missing from version 2.3 schema package. If this dependency is needed, please use the general dependency attached to the return to report this information.
Correcting the Partnership Name Control
• The partnership must write a letter to the IRS requesting a name control change. This should be done 30 day before filing a return. The letter needs to contain the partnership EIN, the current partnership name and name control and the new name control. The request must be signed by a partner of the business. If desired, the letter should also request confirmation that the name control change was received and made.
The letter can either be faxed to (801) 620-7116 or mailed to:Internal Revenue Service1973 North Rulon White Blvd. M/S 6273Ogden, UT 84404
Changing the Name of the Partnership
• 30 days prior to filing your return, the partnership must write a letter to the IRS requesting a name change. The letter needs to contain the partnership EIN, the current partnership name and the new partnership name. The request must be signed by a partner of the business. If desired, the letter should also request confirmation that the change was received and made. The letter can either be faxed to (801) 620-7116 or mailed to:

Source: - irs.gov