The three general dependencies available are "GeneralDependency," "GeneralDependencyMedium," and "GeneralDependencySmall." Each serves a specific purpose and should be used in different contexts based on the form and the length of the explanation required:
- GeneralDependency:
- Purpose: This dependency is used to provide an explanation of up to 1,000,000 characters.
- When to Use: It is available for Forms 1120, 1065, and 1065-B and is attached at the return level.
- Efile Type: LongExplanationType.
- GeneralDependencyMedium:
- Purpose: This dependency allows for an explanation of up to 100,000 characters.
- When to Use: It is available for Forms 1120-F, 1120-S, 720, 2249, and 8849 and is attached at the return level.
- Efile Type: MediumExplanationType.
- GeneralDependencySmall:
- Purpose: This dependency is used for shorter explanations of up to 5,000 characters.
- When to Use: It is attached at the form or schedule level and is available for various forms and schedules, including Form 851, Form 926, Form 1118, Form 1118-AMT, Form 4136, Form 4562, Form 4684, Form 5471, Form 5713, Form 6765, Form 8586, Form 8834, Form 8865, Form 8886, Schedule K-1 (Form 1065), Schedule M-3 (Form 1065), Schedule M-3 (Form 1120), Schedule M-3 (Form 1120-L), and Schedule M-3 (Form 1120-PC).
- Efile Type: TextType with a maximum length of 5,000 characters.
These dependencies are used to provide additional information that is not specified in a predefined schema, ensuring that all necessary details are included in the tax return submissions.
Sources:
Publication 501 (2023)
Publication 17 (2023)
IRM Part 3. Submission Processing. Chapter 11. Returns and Documents Analysis. Section 3. Individual Income Tax Returns
PMTA 01672
Publication 929 (2021)
CCA 200812024
