The department has published updated form templates for the fiscal year, and the new versions carry revisions that filers must use. The schedules for income sources, the deduction columns and the withholding reconciliation fields have been rearranged, with the reporting of foreign income and the claim of credits receiving more detailed lines than previous cycles asked for. The practical effect falls on the preparer. Return forms filed in the old layout once revisions are active are rejected at the validation gate, so any software or manual template a firm uses must be brought to the new format before the filing season. The schedules themselves indicate the department's focus, and the expanded credit and source sections signpost where examinations will start. The advice is to download the new template once, complete it in the new structure even where a field is empty, and file the version the system expects. Firms working through accountants should confirm the software update early. Karkakura will note the effective dates of the new layouts as confirmed by the department.