Section 9 General Philosophy on Data Elements in XML Schemas

In general, most data elements in the schemas for each form, schedule, and supporting document have been declared optional. Most of the required elements are in the schema for the SOAP message header. The schema for the SOAP message header contains identifying information about the entity filing the return, the officer responsible for the data in the return, the preparer, and the preparing firm. Hence there are very few data elements that are not required.

This philosophy of keeping most data elements optional in the schemas is consistent with the way paper returns are filed, i.e., the taxpayer and return preparer have the responsibility to provide information as specified by IRS forms, instructions, and regulations.

Guide for ACA Information Returns Submission Composition and Reference Guide 116

General Philosophy on Data Elements in XML Schemas