Modernized e-File (MeF) is an electronic system for filing tax returns with the Internal Revenue Service (IRS) of the United States.
The MeF system describes tax forms in terms of XML and supports web-based filing.
Modernized e-File was originally introduced in 2004, exclusively for corporate tax returns.
[1][2] The IRS expects to accept the first MeF-based individual income tax filings in 2010.
[1] XML schemas for Form 1040 MeF are available on the IRS web site.