PDF File Guidelines
When creating a PDF file for the e-File submission, follow these guidelines. The IRS and Virginia Tax
Department need a readable PDF using any compatible software that creates a PDF.
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Do not password-protect or encrypt PDF attachments.
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Do not exceed 60MB (uncompressed) for each PDF file.
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Keep binary attachments as small as possible.
NOTE: Exporting a document to create the PDF makes a much smaller file compared to scanning it.
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Set the compression/quality on the “Create PDF From Scanner” to higher compression in order to lower
the file size when the source document is of adequate quality and from scanner input.
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Avoid requiring compatibility with Adobe Acrobat earlier than Version 8; it increases the file size.
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Each PDF must start with %pdf- and end with %%EOF.
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The return rejects if a PDF is not properly formatted.
NOTE: This error occurs if by the submitter tries to alter a PDF outside of the product that created it.
Create the PDF File
Create one Binary Attachment XML document for each binary attachment in the Submission. There is a one-
to-one relationship between the PDF file and the Binary Attachment XML document that describes it.
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In the “AttachmentLocationTxt” element – provide the PDF file with a name, including the extension.
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In the “Desc” element – provide a brief meaningful and unique description of the file contents.
PDF File Name
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The file name must exactly match the name provided in the “AttachmentLocationTxt” element and is
case sensitive.
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The schema for the Binary Attachment document is defined in the file named “BinaryAttachment.xsd”.
Desc Element
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The “Desc” element in the BinaryAttachment.xsd cannot exceed 128 characters.
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Make it as meaningful as possible; the description is displayed to the IRS User to identify file contents.
NOTE: Out of State return or Form 301 is meaningful, while Other, Miscellaneous and Form
Attachment are not.
Create Reference
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The references (if any) are created from the element(s) to which the PDF file is “attached” to the “Binary
Attachment XML document”.
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If the PDF file is to be attached to an element for a line/form/schedule, create a reference from the
element to the Binary Attachment XML document.
Number of Attachments
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The number of binary attachments must be included in the submission in the binaryAttachmentCnt
attribute.
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This is used to indicate the number of binary attachments in the return, for the element ReturnHeader.
Attachment Folder
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Include the PDF file in the attachment folder in the submission zip.
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Like-kind binary attachments should be placed adjacent to each other in the submission data XML.
Individual Income e-File Guide – Tax Year 2015
Rev. 10/26/15
Page 15