INTIME vs. SFTP OTP flowchart text alternative for OTP Flowchart comparing INTIME and SFTP submission options for OTP tax filings by tax period, showing which forms and schemas apply before 2027 and from 2027 onward, plus a note about rule changes starting January 2027. For July 2022 through December 2026 filing period: Use the 2022 schemas for forms OTP-M and OTP-PACT For SFTP filings January 2027 and later: Use the 2027 schemas for the forms OTP-RM, OTP-NRM, and OTP-M-S (PACT only). A note beneath the chart states that beginning Feb. 1, 2027, filings for July 2022–December 2026 can only be submitted via INTIME manual entry or SFTP, and INTIME bulk upload will no longer be allowed for those earlier periods.