SEC EDGAR Form Types Supporting XBRL

On this page:

Introduction

XBRL (eXtensible Business Reporting Language) is the machine-readable format the SEC uses to standardize financial and disclosure data across EDGAR filings. It was first introduced on January 30, 2009 through Release 33-9002 ("Interactive Data to Improve Financial Reporting"), which required operating companies to tag their financial statements. Just twelve days later, on February 11, 2009, Release 33-9006 extended XBRL to mutual fund risk/return summaries, and Release 34-59342 brought NRSRO credit rating histories into scope later that same year.

Over the past 15+ years, the SEC has progressively expanded XBRL requirements — from financial statements of operating companies, to cover pages, fund prospectuses, cybersecurity disclosures, pay-versus-performance data, broker-dealer annual reports, and credit rating histories from NRSROs. More recent waves pulled in self-regulatory organizations (2023), security-based swap execution facilities (2023), and broker-dealers and security-based swap entities (2024).

Today, XBRL (in most cases, Inline XBRL) touches seven distinct categories of SEC filers, each with its own submission types, taxonomies, and rule history. This post consolidates, in one place, every EDGAR form type that must be filed with XBRL data — along with the taxonomies that govern them and the SEC releases that created the requirements.

XBRL vs. Inline XBRL

Classic XBRL is a separate XML instance document — tagged facts live in a standalone file (e.g., EX-100.*) that sits next to the human-readable filing. Humans read the HTML; machines parse the XML. Two artifacts, two sources of truth, and a perpetual drift risk between them.

Inline XBRL (iXBRL) collapses both into a single XHTML document. Tags are embedded directly in the filing using the ix: namespace (e.g., <ix:nonFraction>), so the same file renders as a readable document in a browser and exposes structured data to parsers. SEC attachment type: EX-101.*. One artifact, one source of truth, no drift.

The SEC first mandated iXBRL via Release 33-10514 (June 28, 2018), phased in by filer status from 2019–2021. Every category in this post uses Inline XBRL today — except NRSROs, who still publish credit rating histories as classic XBRL on their own websites (not through EDGAR), under the ROCR taxonomy.

All XBRL files are attached to EDGAR filings as submission attachments (classic XBRL under EX-100.*, Inline XBRL under EX-101.*), and are accessible alongside the primary filing document in every EDGAR submission's index. The only exception is NRSRO ROCR data, which is not filed with the SEC and must be retrieved directly from each NRSRO's own website.

Practical implications for data consumers:

For standardized XBRL-JSON data access, the XBRL-to-JSON Converter API converts any 10-K, 10-Q, 20-F, 40-F (and other iXBRL-tagged filings) into structured JSON — financial statements, footnotes, and cover-page facts — without needing to parse ix: tags, resolve contexts, or load taxonomy linkbases yourself.
The SEC's Financial Statement and Notes Data Sets and Frames API normalize iXBRL facts across filings, so most users never touch the raw ix: tags.
Classic XBRL (NRSRO ROCR) requires fetching the XML instance plus its taxonomy schema and linkbases from the issuer's site — there is no EDGAR endpoint for it.

Categories at a Glance

7 categories of XBRL-enabled form types, all sourced from official SEC pages:

#	Category	Submission Types	Taxonomies	First Introduced	Originating Release
1	Operating Companies	80+ types (10-K, 10-Q, 8-K, 20-F, 40-F, S-1, S-3, F-1, proxy statements, etc.)	US GAAP, IFRS, DEI, ECD, CYD, RXP, FFD, SPAC	Jan. 30, 2009	33-9002 — Interactive Data to Improve Financial Reporting
2	Investment Companies / Funds	60+ types (N-1A, N-2, N-3, N-4, N-6, N-CSR, 485/486/497 variants, 424 prospectuses)	OEF, CEF, VIP, FND	Feb. 11, 2009	33-9006 — Interactive Data for Mutual Fund Risk/Return Summary
3	Broker-Dealers	Form X-17A-5 Part III, Form 17-H Item 4	—	Dec. 16, 2024	33-11342 — Electronic Submission of Certain Materials Under the Exchange Act; FOCUS Report
4	Security-Based Swap Entities	Form X-17A-5 Part III, CCO reports	—	Dec. 16, 2024	33-11342 — Electronic Submission of Certain Materials Under the Exchange Act; FOCUS Report
5	Security-Based Swap Execution Facilities	Form SBSEF exhibits, financial/compliance reports	SBS	Nov. 2, 2023	34-98845 — Security-Based Swap Execution and Registration/Regulation of SBSEFs
6	Self-Regulatory Organizations	Rule 17Ad-27 annual report, Form 1 exhibits, Form CA-1 exhibits	SRO	Feb. 15, 2023	34-96930 — Shortening the Securities Transaction Settlement Cycle
7	NRSROs	Credit rating histories in standard XBRL (published on their own websites)	ROCR	2009	34-59342 — NRSROs (original XBRL requirement)

1. Operating Companies (Inline XBRL)

Operating companies must file cover page, financial statement information (including footnotes, schedules, and auditor information in annual reports), and certain other disclosures in Inline XBRL.

Attachment Type: EX-101.*

EDGAR Submission Types

Form Type	Description
10-K	Annual report
10-K/A	Annual report amendment
10-KT	Transition report (annual)
10-KT/A	Transition report amendment (annual)
10-Q	Quarterly report
10-Q/A	Quarterly report amendment
10-QT	Transition report (quarterly)
10-QT/A	Transition report amendment (quarterly)
10-12B	Registration under Section 12(b)
10-12B/A	Registration under 12(b) amendment
10-12G	Registration under Section 12(g)
10-12G/A	Registration under 12(g) amendment
8-K	Current report
8-K/A	Current report amendment
8-K12B	Current report (Section 12(b) registration)
8-K12B/A	Current report (12(b) registration) amendment
8-K12G3	Current report (Section 12(g) registration)
8-K12G3/A	Current report (12(g) registration) amendment
8-K15D5	Current report (15(d) suspension)
8-K15D5/A	Current report (15(d) suspension) amendment
20-F	Annual report (foreign private issuer)
20-F/A	Annual report (FPI) amendment
20FR12B	Registration under 12(b) (FPI)
20FR12B/A	Registration under 12(b) (FPI) amendment
20FR12G	Registration under 12(g) (FPI)
20FR12G/A	Registration under 12(g) (FPI) amendment
40-F	Annual report (Canadian issuer)
40-F/A	Annual report (Canadian issuer) amendment
40FR12B	Registration under 12(b) (Canadian issuer)
40FR12B/A	Registration under 12(b) (Canadian) amendment
40FR12G	Registration under 12(g) (Canadian issuer)
40FR12G/A	Registration under 12(g) (Canadian) amendment
6-K	Report of foreign private issuer
6-K/A	Report of FPI amendment
SP 15D2	Special financial report
SP 15D2/A	Special financial report amendment
S-1	Registration statement (Securities Act)
S-1/A	S-1 amendment
S-1MEF	S-1 (master effective filing)
S-3	Registration statement (short form)
S-3/A	S-3 amendment
S-3ASR	Automatic shelf registration
S-3D	S-3 designation of additional securities
S-3DPOS	S-3D post-effective amendment
S-3MEF	S-3 (master effective filing)
S-4	Registration (business combinations)
S-4/A	S-4 amendment
S-4EF	S-4 (auto-effective)
S-4MEF	S-4 (master effective filing)
S-4 POS	S-4 post-effective amendment
S-11	Registration (real estate companies)
S-11/A	S-11 amendment
S-11MEF	S-11 (master effective filing)
POS AM	Post-effective amendment
POS EX	Post-effective exhibit amendment
POSASR	Post-effective amendment (automatic shelf)
F-1	Registration (foreign private issuer)
F-1/A	F-1 amendment
F-1MEF	F-1 (master effective filing)
F-3	Registration (FPI short form)
F-3/A	F-3 amendment
F-3ASR	Automatic shelf registration (FPI)
F-3D	F-3 designation of additional securities
F-3DPOS	F-3D post-effective amendment
F-3MEF	F-3 (master effective filing)
F-4	Registration (FPI business combinations)
F-4/A	F-4 amendment
F-4EF	F-4 (auto-effective)
F-4MEF	F-4 (master effective filing)
F-4 POS	F-4 post-effective amendment
F-10	Registration (Canadian issuer)
F-10/A	F-10 amendment
F-10EF	F-10 (auto-effective)
F-10POS	F-10 post-effective amendment
DEF 14A	Definitive proxy statement
DEF 14C	Definitive information statement
DEFA14A	Additional definitive proxy materials
DEFA14C	Additional definitive information materials
DEFC14A	Definitive proxy (contested solicitations)
DEFC14C	Definitive information (contested solicitations)
DEFM14A	Definitive proxy (merger/acquisition)
DEFM14C	Definitive information (merger/acquisition)
DEFR14A	Definitive revised proxy
DEFR14C	Definitive revised information statement
PRE 14A	Preliminary proxy statement
PRE 14C	Preliminary information statement
PREC14A	Preliminary proxy (contested solicitations)
PREC14C	Preliminary information (contested solicitations)
PREM14A	Preliminary proxy (merger/acquisition)
PREM14C	Preliminary information (merger/acquisition)
PRER14A	Preliminary revised proxy
PRER14C	Preliminary revised information statement

What Must Be Filed in Inline XBRL

Cover page information
Financial statements (including footnotes and schedules)
Auditor information (in annual reports)
Pay versus performance disclosures (DEF 14A, etc.)
Resource extraction payment disclosures (Form SD)
Filing fee disclosures
Cybersecurity risk management, strategy, governance, and incident disclosures
Insider trading arrangements disclosures
Clawback/compensation recovery disclosures
SPAC-related disclosures
HFCAA (Holding Foreign Companies Accountable Act) disclosures
Employee benefit plan financial statements (11-K annual reports)

Taxonomies

Taxonomy	Description	Guide
US GAAP	Financial reporting (FASB)	2026 Release Notes
IFRS	International Financial Reporting Standards	IFRS Taxonomy
DEI	Document & Entity Information	Included in US GAAP/IFRS packages
ECD	Executive Compensation Disclosure	ECD Guide 2026
CYD	Cybersecurity Disclosure	CYD Guide 2026
RXP	Resource Extraction Payments	RXP Guide 2026
FFD	Filing Fee Disclosure	FFD Files 2026
SPAC	Special Purpose Acquisition Company	SPAC Guide 2026

Relevant SEC Releases (Rules)

Release	Title	Date
33-9002	Interactive Data to Improve Financial Reporting	Jan. 30, 2009
33-10320	IFRS Taxonomy for FPIs	Mar. 1, 2017
33-10514	Inline XBRL Filing of Tagged Data	June 28, 2018
33-10618	FAST Act Modernization (Reg S-K)	Mar. 20, 2019
34-93701	Holding Foreign Companies Accountable Act Disclosure	Dec. 2, 2021
33-11070	Updating EDGAR Filing Requirements / Form 144	June 2, 2022
34-95607	Pay Versus Performance	Aug. 25, 2022
33-11126	Listing Standards for Recovery of Erroneously Awarded Compensation	Oct. 26, 2022
33-11138	Insider Trading Arrangements and Related Disclosures	Dec. 14, 2022
33-11216	Cybersecurity Risk Management, Strategy, Governance, and Incident Disclosure	July 26, 2023
33-11265	Special Purpose Acquisition Companies, Shell Companies, and Projections	Jan. 24, 2024

2. Investment Companies / Funds (Inline XBRL)

Funds and investment companies must file certain prospectus, shareholder report, and registration information in Inline XBRL.

Attachment Type: EX-101.*

EDGAR Submission Types

Form Type	Description
N-1A	Open-end fund registration statement
N-1A/A	N-1A amendment
N-2	Closed-end fund registration statement
N-2/A	N-2 amendment
N-2ASR	N-2 automatic shelf registration
N-2 POSASR	N-2 post-effective amendment (automatic shelf)
N-2MEF	N-2 (master effective filing)
N-3	Variable annuity separate account (management company)
N-3/A	N-3 amendment
N-4	Variable annuity separate account (UIT)
N-4/A	N-4 amendment
N-6	Variable life insurance separate account (UIT)
N-6/A	N-6 amendment
N-CSR	Certified shareholder report
N-CSR/A	N-CSR amendment
N-CSRS	Certified semi-annual shareholder report
N-CSRS/A	N-CSRS amendment
485APOS	Post-effective amendment (auto-effective)
485BPOS	Post-effective amendment (effective upon filing)
485BXT	Post-effective amendment (extension of time)
486APOS	Post-effective amendment (auto-effective, 1933 Act)
486BPOS	Post-effective amendment (effective upon filing, 1933 Act)
486BXT	Post-effective amendment (extension, 1933 Act)
487	Initial registration (investment co.)
497	Definitive materials (fund prospectus supplement)
497J	Certification of no change
424A	Prospectus (Rule 424(a))
424B1	Prospectus (Rule 424(b)(1))
424B2	Prospectus (Rule 424(b)(2))
424B3	Prospectus (Rule 424(b)(3))
424B4	Prospectus (Rule 424(b)(4))
424B5	Prospectus (Rule 424(b)(5))
424B7	Prospectus (Rule 424(b)(7))
424B8	Prospectus (Rule 424(b)(8))
POS EX	Post-effective exhibit amendment
POS462B	Post-effective (Rule 462(b))
POS462C	Post-effective (Rule 462(c))
POS 8C	Post-effective amendment (Section 8(c))
POS AMI	Post-effective amendment (investment company)
SC 13E3	Going-private transaction
SC 13E3/A	Going-private amendment
DEF 14A	Definitive proxy statement
DEF 14C	Definitive information statement
DEFA14A	Additional definitive proxy materials
DEFA14C	Additional definitive information materials
DEFC14A	Definitive proxy (contested solicitations)
DEFC14C	Definitive information (contested solicitations)
DEFM14A	Definitive proxy (merger/acquisition)
DEFM14C	Definitive information (merger/acquisition)
DEFR14A	Definitive revised proxy
DEFR14C	Definitive revised information statement
8-K	Current report
8-K/A	Current report amendment
8-K12B	Current report (12(b) registration)
8-K12B/A	Current report (12(b) registration) amendment
8-K12G3	Current report (12(g) registration)
8-K12G3/A	Current report (12(g) registration) amendment
8-K15D5	Current report (15(d) suspension)
8-K15D5/A	Current report (15(d) suspension) amendment
10-K	Annual report (BDCs)
10-K/A	Annual report amendment (BDCs)
10-KT	Transition report (BDCs)
10-KT/A	Transition report amendment (BDCs)
10-Q	Quarterly report (BDCs)
10-Q/A	Quarterly report amendment (BDCs)
10-QT	Transition report quarterly (BDCs)
10-QT/A	Transition report quarterly amendment (BDCs)

What Must Be Filed in Inline XBRL

Open-end funds (N-1A): Risk/return summary information
Open-end funds (N-CSR): Tailored shareholder reports
Closed-end funds & BDCs (N-2): Specified prospectus items and cover page
BDCs: Financial statements and Exchange Act report disclosures (same extent as operating companies)
Variable contracts (N-3, N-4, N-6): Specified prospectus items
Investment company names (N-1A, N-2, N-8B-2, S-6): Rule 35d-1 prospectus disclosures

Taxonomies

Taxonomy	Description	Guide
OEF	Open-End Fund (risk/return & shareholder reports)	OEF Guide 2026
CEF	Closed-End Fund	CEF Guide 2026
VIP	Variable Insurance Products	VIP Guide 2026
FND	Fund Names (Rule 35d-1)	FND Guide 2026

Relevant SEC Releases (Rules)

Release	Title	Date
33-9006	Interactive Data for Mutual Fund Risk/Return Summary	Feb. 11, 2009
33-10514	Inline XBRL Filing of Tagged Data	June 28, 2018
33-10765	Updated Disclosure Requirements for Variable Annuity/Life Insurance	Mar. 11, 2020
33-10771	Securities Offering Reform for Closed-End Investment Companies	Apr. 8, 2020
33-11125	Tailored Shareholder Reports for Mutual Funds and ETFs	Oct. 26, 2022
33-11238	Investment Company Names	Sept. 20, 2023
33-11249	Registration for Index-Linked Annuities; Form N-4 Amendments	July 1, 2024

3. Broker-Dealers (Inline XBRL)

Broker-dealers, including OTC derivative dealers, must file certain annual reports and risk assessment disclosures in Inline XBRL.

Forms Requiring Inline XBRL

Form Type	XBRL Scope	Rule
X-17A-5 Part III	Annual report (except facing page)	Rule 17a-5, Rule 17a-12
Form 17-H (Item 4)	Risk assessment report	Rule 17h-2T

Relevant SEC Releases

Release	Title	Date
33-11342	Electronic Submission of Certain Materials Under the Exchange Act; FOCUS Report	Dec. 16, 2024

4. Security-Based Swap Entities (Inline XBRL)

Security-based swap dealers (SBSDs) and major security-based swap participants (MSBSPs) must file certain reports in Inline XBRL.

Forms Requiring Inline XBRL

Form Type	XBRL Scope	Rule
X-17A-5 Part III	Annual report (except facing page)	Rule 18a-7
CCO Report	Chief Compliance Officer report (full)	Rule 15Fk-1(c)

Relevant SEC Releases

Release	Title	Date
33-11342	Electronic Submission of Certain Materials Under the Exchange Act; FOCUS Report	Dec. 16, 2024

5. Security-Based Swap Execution Facilities (Inline XBRL)

SBSEFs must submit certain registration, financial, and compliance reports in Inline XBRL.

Forms Requiring Inline XBRL

Form Type	XBRL Scope
Form SBSEF	Exhibits C-F, H-L, P-S (registration application)
Financial resources reports	Required under Regulation SE
CCO annual report	Chief Compliance Officer report

Taxonomy

Taxonomy	Description	Guide
SBS	Security-Based Swap	SBS Guide 2026

Relevant SEC Releases

Release	Title	Date
34-98845	Security-Based Swap Execution and Registration/Regulation of SBSEFs	Nov. 2, 2023
33-11342	Electronic Submission of Certain Materials Under the Exchange Act; FOCUS Report	Dec. 16, 2024

6. Self-Regulatory Organizations (Inline XBRL)

Registered national securities exchanges and registered clearing agencies must file certain materials in Inline XBRL.

Forms Requiring Inline XBRL

Form Type	XBRL Scope	Entity
Rule 17Ad-27 annual report	Full report	Clearing agencies providing central matching service
Form 1 (Exhibits D, E (partial), I)	Specified exhibits	National securities exchanges
Form CA-1 (Schedule A; Exhibits C, F, H, J, K, L, M, O, R, S)	Specified schedule and exhibits	Clearing agencies

Taxonomy

Taxonomy	Description	Guide
SRO	Self-Regulatory Organization	SRO Guide 2026

Relevant SEC Releases

Release	Title	Date
34-96930	Shortening the Securities Transaction Settlement Cycle	Feb. 15, 2023
33-11342	Electronic Submission of Certain Materials Under the Exchange Act; FOCUS Report	Dec. 16, 2024

7. Nationally Recognized Statistical Rating Organizations (XBRL)

NRSROs must disclose credit rating histories using XBRL (standard XBRL, not Inline XBRL). This data is posted on the NRSRO's own website, not filed through EDGAR.

Taxonomy

Taxonomy	Description	Guide
ROCR	Record of Credit Ratings	ROCR Preparer's Guide

Relevant SEC Releases

Release	Title	Date
34-59342	NRSROs (original XBRL requirement)	2009
34-72936	NRSROs (amended XBRL requirement)	2014

Key Reference Links

Resource	URL
Inline XBRL Overview	https://www.sec.gov/data-research/structured-data/inline-xbrl
Standard Taxonomies	https://www.sec.gov/data-research/standard-taxonomies
Operating Company Taxonomies	https://www.sec.gov/data-research/structured-data/taxonomies-schemas/standard-taxonomies/operating-companies
Investment Company Taxonomies	https://www.sec.gov/data-research/structured-data/taxonomies-schemas/standard-taxonomies/investment-companies
SRO Taxonomies	https://www.sec.gov/data-research/standard-taxonomies/self-regulatory-organizations
SBS/SBSEF Taxonomies	https://www.sec.gov/data-research/standard-taxonomies/security-based-swap-data-repositories-and-execution-facilities
NRSRO Taxonomies	https://www.sec.gov/data-research/standard-taxonomies/nationally-recognized-statistical-rating-organizations
Taxonomies and Schemas (all)	https://www.sec.gov/data-research/structured-data/taxonomies-schemas
Technical Specifications	https://www.sec.gov/submit-filings/technical-specifications
EDGAR Filer Manual	https://www.sec.gov/submit-filings/edgar-filer-manual
EDGAR Filer Manual Vol. II	https://www.sec.gov/files/edgar/filermanual/edgarfm-vol2-v77.pdf
Ch. 6: Interactive Data	https://www.sec.gov/files/edgar/filermanual/efmvol2-c6.pdf
Structured Disclosure History	https://www.sec.gov/data-research/structured-data/structured-disclosure-sec-history-rulemaking
Taxonomy XML Machine-Readable Index	https://www.sec.gov/info/edgar/edgartaxonomies.xml
XBRL Taxonomy Files (SEC)	https://xbrl.sec.gov/
FASB US GAAP Taxonomy	https://fasb.org/projects/fasb-taxonomies
IFRS Taxonomy	https://www.ifrs.org/issued-standards/ifrs-taxonomy/
XBRL-to-JSON Converter	https://sec-api.io/docs/xbrl-to-json-converter-api