<xsd:schema targetNamespace="http://www.irs.gov/efile" xmlns="http://www.irs.gov/efile" xmlns:xsd="http://www.w3.org/2001/XMLSchema" elementFormDefault="qualified" attributeFormDefault="unqualified" version="1.0">

  <xsd:annotation>
    <xsd:documentation>
      <Description>IRS e-file 94x Schema - This schema lists all return documents that may be included in a 940 return</Description>
      <Version>Release 2.11</Version>
      <ReleaseDate>June 17, 2011</ReleaseDate>
    </xsd:documentation>
  </xsd:annotation>

  <xsd:include schemaLocation="../efileTypes.xsd"/>

  <xsd:include schemaLocation="ReturnHeader94x.xsd"/>
  <xsd:include schemaLocation="IRS940.xsd"/>
  <xsd:include schemaLocation="IRS940ScheduleA.xsd"/>
  <xsd:include schemaLocation="IRS940ScheduleR.xsd"/>
  <xsd:include schemaLocation="IRS94xPayment.xsd"/>
  <xsd:include schemaLocation="GeneralSupportingInformation.xsd"/>

  <!-- Note - Amended Returns - The 94x application is no longer accepting amended returns. Amended returns must be filed on paper.-->
  
  <xsd:element name="ReturnData">
    <xsd:annotation>
      <xsd:documentation>940 Return Contents</xsd:documentation>
      <xsd:documentation>Note - Amended Returns - The 94x application is no longer accepting amended returns. Amended returns must be filed on paper.</xsd:documentation>
    </xsd:annotation>
  
    <xsd:complexType>
      <xsd:complexContent>

        <xsd:extension base="ItemType">
          <xsd:sequence>

            <xsd:element ref="ReturnHeader94x">
              <xsd:annotation>
                <xsd:documentation>IRS e-file 94x Schema - Return header schema for a 940 return</xsd:documentation>
              </xsd:annotation>
            </xsd:element>

            <xsd:element ref="IRS940">
              <xsd:annotation>
                <xsd:documentation>IRS Form 940 Employer's Annual Federal Unemployment (FUTA) Tax Return</xsd:documentation>
              </xsd:annotation>
            </xsd:element>

            <xsd:element ref="IRS940ScheduleA" minOccurs="0" maxOccurs="1">
              <xsd:annotation>
                <xsd:documentation>Itemized Exempt Wages Supporting Info</xsd:documentation>
              </xsd:annotation>
            </xsd:element>

            <xsd:element ref="IRS940ScheduleR" minOccurs="0" maxOccurs="1">
              <xsd:annotation>
                <xsd:documentation>IRS Form 940 Schedule R: Allocation Schedule for Aggregate Form 940 Filers</xsd:documentation>
              </xsd:annotation>
            </xsd:element>

            <xsd:element ref="IRS94xPayment" minOccurs="0" maxOccurs="1">
              <xsd:annotation>
                <xsd:documentation>IRS 94x Payment</xsd:documentation>
              </xsd:annotation>
            </xsd:element>

            <xsd:element ref="GeneralSupportingInformation" minOccurs="0" maxOccurs="1">
             <xsd:annotation>
               <xsd:documentation>General Supporting Information</xsd:documentation>
             </xsd:annotation>
            </xsd:element>

          </xsd:sequence>

          <xsd:attributeGroup ref="ReturnDataAttributes">
            <xsd:annotation>
              <xsd:documentation>Common return data attributes</xsd:documentation>
            </xsd:annotation>
          </xsd:attributeGroup>

        </xsd:extension>
      </xsd:complexContent>
    </xsd:complexType>
  </xsd:element>
</xsd:schema>

• ReturnData