2013 E-FILE ERROR CODES
ExacTax
1040 EFILE RULES FOR TAX YEAR 2013
Version 2013v5.0
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F1040-001-01
If Form 1040, Line 73 'OverpaidAmt' has a non-zero value and Line 77 'EsPenaltyAmt' is greater
than Line 73 'OverpaidAmt', then Line 76 'AmountOwedAmt' must have a non-zero value.
If Form 1040, Line 73 'OverpaidAmt' has a non-zero value and Line 77 'EsPenaltyAmt' is less than
or equal to Line 73 'OverpaidAmt', then Line 76 'AmountOwedAmt' must be equal to zero if an
amount is entered.
If Form 1040, Line 4 checkbox "Head of household" is checked (element
'IndividualReturnFilingStatusCd' has the value 4), then one of the following fields must have a
value: [ Line 4 'QualifyingNameForHOH' and Line 4 'QualifyingHOHSSN' ] , Line 6c
'NumOfChildWhoLivedWithYouCnt', or Line 6c 'NumOfOtherDepdListedCnt'.
If Form 1040, Line 4, 'QualifyingNameForHOH' has a value, then Line 4, 'QualifyingHOHSSN' must
have a value.
If Form 1040, Line 4 'QualifyingHOHSSN' has a value, then it cannot be equal to the Primary SSN
or the Spouse SSN in the Return Header.
If Form 1040, Line 4 'QualifyingHOHSSN' has a value, then it must be within the valid range of
SSN/ITIN/ATIN.
If Form 1040, Line 2 checkbox "Married filing jointly" is checked (element
'IndividualReturnFilingStatusCd' has the value 2), then both the Primary SSN and the Spouse
SSN must be present in the Return Header.
If Form 1040, Line 3 checkbox "Married filing separately" (element
'IndividualReturnFilingStatusCd' has the value 3), and Line 6b checkbox 'ExemptSpouseInd' are
checked, then both the Primary SSN and the Spouse SSN must be present in the Return Header.
If Form 1040, Line 4 checkbox "Head of household" (element 'IndividualReturnFilingStatusCd'
has the value 4), and Line 6b checkbox 'ExemptSpouseInd' are checked, then both the Primary
SSN and the Spouse SSN must be present in the Return Header.
Each 'DependentSSN' that has a value on Form 1040, Line 6c(2) must be within the valid range of
SSN/ITIN/ATIN.
Form 1040, Line 6c(2), each 'DependentSSN' provided must be unique among all the dependent
SSNs in Line 6c(2).
Form 1040, Line 6c(2), each 'DependentSSN' provided must not be the same as the Primary SSN
or the Spouse SSN in the Return Header.
If Form 1040, Line 64a 'EICEligibilityLiteralCd' has the value 'NO', then Line 64a
'EarnedIncomeCreditAmt' must be equal to zero or not be present.
If Schedule EIC (Form 1040) is present in the return, Form 1040, Line 64a
'EarnedIncomeCreditAmt' must have a non-zero value.
If Form 1040, Line 5 checkbox "Qualifying widow(er) with dependent child" is checked (element
'IndividualReturnFilingStatusCd' has a value 5), then Line 6c 'NumOfChildWhoLivedWithYouCnt'
must be greater than zero.
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F1040-002-02
F1040-003
F1040-004
F1040-005
F1040-006-01
F1040-007
F1040-008
F1040-009
F1040-010-01
F1040-011
F1040-012
F1040-013
F1040-014
F1040-015
1
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F1040-016-01
If Form 1040, Line 64a 'EarnedIncomeCreditAmt' has a non-zero value, then at least one of the
following must be true: (1) In [WagesNotShownSchedule] attached to Form 1040, Line 7, at least
one 'WagesLit' must have the value "HSH" and the corresponding 'WagesNotShownAmt' must be
greater than zero; (2) [OtherIncomeTypeStatement] must be attached to Form 1040, Line 21; (3)
Form W-2 must be present; (4) Form 1099-R must be present; (5) Schedule C (Form 1040) must be
present; (6) Schedule E (Form 1040), Line 28(b) 'PartnershipSCorpCd' must have the value "P"
for at least one entry in Line 28; (7) Schedule F (Form 1040) must be present; (8) Schedule C-EZ
(Form 1040) must be present; (9) Form 8919 must be present.
If Form 1040, Line 8a 'TaxableInterestAmt' is greater than 1500, then it must be equal to Schedule
B (Form 1040), Line 4 'CalculatedTotalTaxableIntAmt'.
If Form 1040, Line 9a 'OrdinaryDividendsAmt' is greater than 1500, then it must be equal to
Schedule B (Form 1040), Line 6 'TotalOrdinaryDividendsAmt'.
Form 1040, Line 17 'RentalRealESTAmt' must be equal to non-zero amount from Schedule E
(Form 1040), Line 26 'TotalIncomeOrLossAmt' or Line 41 'TotalSuppIncomeOrLossAmt'. If both
Schedule E (Form 1040), Line 26 and Line 41 have non-zero values, then Form 1040, Line 17 must
be equal to Schedule E (Form 1040), Line 41.
If Schedule A (Form 1040) is present in the return, then Form 1040, Line 40
'TotalItemizedOrStandardDedAmt' must be equal to Schedule A (Form 1040), Line 29
'TotalItemizedDeductionsAmt'.
Form 1040, Line 48 'CrForChildAndDEPDCareAmt' must be equal to Form 2441, Line 11
'CrForChildAndDEPDCareAmt'.
If Form 1040, Line 73 'OverpaidAmt' is greater than Line 77 'EsPenaltyAmt', then the sum of Line
74a 'RefundAmt', Line 75 'AppliedToEsTaxAmt', and Line 77 'EsPenaltyAmt' must be equal to Line
73 'OverpaidAmt'.
If Form 1040, Line 73 'OverpaidAmt' is greater than zero and less than Line 77 'EsPenaltyAmt',
then (Line 74a 'RefundAmt' and Line 75 'AppliedToEsTaxAmt' must be equal to zero if an amount
is entered ) and [ Line 76 'AmountOwedAmt' must be equal to ( Line 77 'EsPenaltyAmt' minus(-)
Line 73 'OverpaidAmt') ].
If Form 1040, Line 31a 'TotalAlimonyPaidAmt' has a non-zero value, then there must be at least
one 'RecipientsSSN' provided on Line 31b.
Each 'RecipientsSSN' that has a value on Form 1040, Line 31b must be within the valid range of
SSN/ITIN and must not be an ATIN.
Each 'RecipientsSSN' provided on Form 1040, Line 31b must not be the same as the Primary SSN
in the Return Header.
If Form 1040, Line 13 checkbox 'CapitalDistributionInd' is checked, then Schedule D (Form 1040)
must NOT be present in the return.
If Form 1040, Line 13 checkbox 'CapitalDistributionInd' is not checked and Line 13
'CapitalGainLossAmt' has a non-zero value, then Schedule D (Form 1040) must be attached.
Form 1040, Line 62 'WithholdingTaxAmt' must be equal to the sum of the following: (1) all
'WithholdingAmt' for which 'WithholdingCd' has the value 'FORM 1099' or '1065 SCHEDULE K-1'
or '1120S SCHEDULE K-1' in [OtherWithholdingStatement] attached to Form 1040, Line 62 and (2)
all of the Forms W-2, Line 2 'WithholdingAmt' and (3) all of the Forms W-2G, Line 2
'FederalIncomeTaxWithheldAmt' and (4) Form 8959, Line 24
'AddlMedcrRRTTaxWithholdingAmt'.When evaluating this, a tolerance of $5.00 is allowed.
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F1040-017
F1040-018
F1040-020
F1040-021-01
F1040-022-01
F1040-025-02
F1040-025-03
F1040-026
F1040-027-01
F1040-028
F1040-031
F1040-032
F1040-034-02
2
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F1040-035-02
If any of the following Form 1040 fields have a value, then all of these fields must have a value:
Line 74b 'RoutingTransitNumber', Line 74c 'BankAccountTypeCd', Line 74d
'DepositorAccountNumber'.
If Form 1040, Line 73 'OverpaidAmt' has a non-zero value, then Line 72 'TotalPaymentsAmt' must
be greater than Line 61 'TotalTaxAmt'.
If 'PrimarySSN' in the Return Header is an ITIN, then Form 1040, Line 64a
'EarnedIncomeCreditAmt' must be equal to zero if an amount is entered.
If 'PrimarySSN' in the Return Header is an ITIN, then Schedule EIC (Form 1040A or 1040) must not
be present in the return.
If Form 1040, Line 2 checkbox "Married filing jointly" is checked (element
'IndividualReturnFilingStatusCd' has the value 2) and 'SpouseSSN' in the Return Header is an
ITIN, then Form 1040, Line 64a 'EarnedIncomeCreditAmt' must be equal to zero if an amount is
entered.
If Form 1040, Line 2 checkbox "Married filing jointly" is checked (element
'IndividualReturnFilingStatusCd' has the value 2) and 'SpouseSSN' in the Return Header is an
ITIN, then Schedule EIC (Form 1040A or 1040) must not be present in the return.
If Form 1040, Line 39b checkbox 'MustItemizeInd' is checked, then Line 3 checkbox "Married
filing separately" must be checked (element 'IndividualReturnFilingStatusCd' must be equal to 3).
If Form 1040, Line 20b 'TaxableSocSecAmt' has a non-zero value, then Line 20a 'SocSecBnftAmt'
must have a non-zero value.
If Form 1040, Line 72 'TotalPaymentsAmt' is not equal to Line 60 'TotalTaxAmt', then one of the
following must have a non-zero value: Line 73 'OverpaidAmt' or Line 74a 'RefundAmt' or Line 75
'AppliedToEsTaxAmt' or Line 76 'AmountOwedAmt'.
If Form 1040, Line 16a 'PensionsAnnuitiesAmt' or Line 16b 'TotalTaxablePensionsAmt' has a
non-zero value, then both amounts cannot be equal.
If Form 1040, Line 72 'TotalPaymentsAmt' is greater than Line 61 'TotalTaxAmt' and [ Line 75
'AppliedToEsTaxAmt' plus(+) Line 77 'EsPenaltyAmt' is equal to Line 73 'OverpaidAmt' ], then
Line 74a 'RefundAmt' must be equal to zero if an amount is entered.
If Form 1040, Line 72 'TotalPaymentsAmt' is greater than Line 61 'TotalTaxAmt' and [Line 75
'AppliedToEsTaxAmt' plus (+) Line 77 'EsPenaltyAmt' is less than Line 73 'OverpaidAmt'], then
Line 74a 'RefundAmt' must have a non-zero value.
If Form 1040, Line 72 'TotalPaymentsAmt' is equal to Line 61 'TotalTaxAmt', then the following
lines must not have a value greater than zero: Line 73 'OverpaidAmt' and Line 74a 'RefundAmt'
and Line 75 'AppliedToEsTaxAmt'.
If Form 1040, Line 6c 'NumOfChildNotLivingWithYouCnt' has a non-zero value, there must be at
least one dependent listed in Line 6c that has its Line 6c(3) 'DependentRelationship' from among
the following values: ("STEPCHILD" or "HALF BROTHER" or "HALF SISTER" or
"STEPBROTHER" or "STEPSISTER" or "FOSTER CHILD" or "GRANDCHILD" or "BROTHER" or
"SISTER" or "NEPHEW" or "NIECE" or "SON" or "DAUGHTER").
If Form 1040, Line 13 checkbox 'CapitalDistributionInd' is checked, then Line 13
'CapitalGainLossAmt' must have a non-zero value.
If Form 2210 is present, then Form 1040, Line 77 'EsPenaltyAmt' must be equal to Form 2210, Line
17 'PenaltyAmt' or Form 2210, Line 27 'TotalPenaltyAmt'.
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F1040-036-02
F1040-037-01
F1040-038-01
F1040-039-02
F1040-040-02
F1040-041
F1040-042
F1040-043-02
F1040-044
F1040-045-02
F1040-046-02
F1040-047-02
F1040-049-01
F1040-050
F1040-053-01
3
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F1040-054
Form 1040, Line 6d 'TotalExemptionsCnt' must be equal to the total of the following fields:
'TotalExemptPrimaryAndSpouseCnt', 'NumOfChildWhoLivedWithYouCnt',
'NumOfChildNotLivingWithYouCnt', 'and NumOfOtherDepdListedCnt'.
If Form 1040, Line 24 'BusExpnsReservistsAndOthersAmt' has a non-zero value, then Form 2106
or Form 2106-EZ must be attached to Line 24.
If Form 1040, Line 53c checkbox 'SpecificOtherCreditsInd' is checked and
'creditFormsStatementSchR' has the value "SCH R" and (Line 39a checkboxes
'Primary65OrOlderInd' and 'Spouse65OrOlderInd' are not checked), then at least one of the
following on Schedule R (Form 1040A or 1040) must have a value: Line 2
'Und65RtdPermnntTotDsbltyInd' or Line 4 'BothUnder65OneRtdDsbltyInd' or Line 5
'BothUnder65BothRtdDsbltyInd' or Line 9 'Under65DidNotLiveTogetherInd'.
If Form 1040, Line 50 'RtrSavingsContributionsCrAmt' has a non-zero value, then Form 8880 must
be attached.
If Form 1040, Line 50 'RtrSavingsContributionsCrAmt' has a non-zero value, then it cannot
exceed the maximum possible credit depending on the filing status as given below: (1)Filing
Status "Single", "Married filing separately", Head of household", "Qualifying widower" - 1000. (2)
Filing Status "Married filing jointly" - 2000.
If Form 1040, Line 36 'OtherAdjustmentsTotalAmt' has a non-zero value or "Other Adjustments
Statement" [OtherAdjustmentsStatement] is attached, then Form 1040, Line 36
'TotalAdjustmentsAmt' must have a non-zero value.
If Form 1040, Line 2 checkbox "Married filing jointly" is checked (element
'IndividualReturnFilingStatusCd' has the value 2), then 'SpousePINEnteredByCd' must have a
value.
If Form 1040 Line 3 checkbox "Married filing separately" is checked (element
'IndividualReturnFilingStatusCd' has the value 3), then Line 64a 'EarnedIncomeCreditAmt' must
be equal to zero or not be present.
If Form 1040, Line 36 'TotalAdjustmentsAmt' has a non-zero value, then at least one of the
following must have a non-zero value: Line 23 'EducatorExpensesAmt' or Line 24
'BusExpnsReservistsAndOthersAmt' or Line 25 'HealthSavingsAccountDedAmt' or Line 26
'MovingExpensesAmt' or Line 27 'DeductibleSelfEmploymentTaxAmt' or Line 28
'SelfEmpldSepSimpleQlfyPlansAmt' or Line 29 'SelfEmpldHealthInsDedAmt' or Line 30
'PnltyOnErlyWthdrwOfSavingsAmt' or Line 31a 'TotalAlimonyPaidAmt' or Line 32
'IRADeductionAmt' or Line 33 'StudentLoanInterestDedAmt' or Line 34 'TuitionAndFeesDedAmt'
or Line 35 'DomesticProductionActDedAmt' or 'OtherAdjustmentsAmt' in
'OtherAdjustmentsStatement' attached to Line 36.
Form 1040, Line 54 'TotalCreditsAmt' must be equal to the sum of the following: Line 47
'ForeignTaxCreditAmt' and Line 48 'CrForChildAndDEPDCareAmt' and Line 49
'EducationCreditAmt' and Line 50 'RtrSavingsContributionsCrAmt' and Line 51
'ChildTaxCreditAmt' and Line 52 'ResidentialEnergyCreditAmt' and Line 53 'OtherCreditsAmt'.
At least one of the following must have a non-zero value on Form 1040: Line 22 'TotalIncomeAmt'
or Line 37 'AdjustedGrossIncomeAmt' or Line 44 'TaxAmt' or Line 54 'TotalCreditsAmt' or Line 61
'TotalTaxAmt' or Line 72 'TotalPaymentsAmt'.
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F1040-055-01
F1040-056-01
F1040-057
F1040-058
F1040-060
F1040-061-01
F1040-062
F1040-063-02
F1040-064-01
F1040-065-01
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Rule Number
Rule Text
Error Category
Severity
Rule
Status
F1040-066-03
Form 1040, Line 72 'TotalPaymentsAmt' must be equal to the sum of the following: Line 62
'WithholdingTaxAmt' and Line 63 'EstimatedTaxPaymentsAmt' and Line 64a
'EarnedIncomeCreditAmt' and Line 65 'AdditionalChildTaxCreditAmt' and Line 66
'RefundableAmerOppCreditAmt' and Line 68 'RequestForExtensionAmt' and Line 69
'ExcessSocSecAndTier1RRTATaxAmt' and Line 70 'TotalFuelTaxCreditAmt' and Line 71
'OtherPaymentsAmt' and Line 72 'form8689Amt'.
If Form 1040, Line 64a 'EarnedIncomeCreditAmt' is greater than 487, then Schedule EIC (Form
1040A or 1040) must be present in the return.
If Form 1040, Line 64a 'EarnedIncomeCreditAmt' has a non-zero value and Schedule EIC (Form
1040) is not present in the return, then the Primary Taxpayer and/or the Spouse Taxpayer in the
Return Header must be at least 25 years old but not be older than 64.
If Schedule A (Form 1040) is not present in the return and Form 1040, Line 39b checkbox
'MustItemizeInd' is checked, then Form 1040, Line 40 'TotalItemizedOrStandardDedAmt' must
have a zero value if an amount is entered.
Form 1040, Line 62 'WithholdingTaxAmt' must be less than the sum of the following: [Line 7
'WagesSalariesAndTipsAmt' and Line 8a 'TaxableInterestAmt' and Line 9a
'OrdinaryDividendsAmt' and (Line 15a 'IRADistributionsAmt' or Line 15b 'TaxableIRAAmt') and
(Line 16a 'PensionsAnnuitiesAmt' or Line 16b 'TotalTaxablePensionsAmt' ) and Line 19
'UnemploymentCompAmt' and Line 20a 'SocSecBnftAmt' and ( all 'OtherIncomeAmt' in
[OtherIncomeTypeStatement] attached to Line 21 ) and ( all Schedule C (Form 1040), Line 1
'TotalGrossReceiptsAmt' ) and ( all Schedule C-EZ(Form 1040), Line 1 'TotalGrossReceiptsAmt' )
] unless one of the following is true: (1) Line 13 'CapitalGainLossAmt' has a non-zero value; (2)
Line 14 'OtherGainLossAmt' has a non-zero value; (3) Line 17 'RentalRealESTAmt' has a non-zero
value; (4) Line 18 'NetFarmProfitOrLossAmt' has a non-zero value; (5) Combat Pay has been
excluded from wages.
If Form 1040, Line 76 'AmountOwedAmt' has a non-zero value and Line 77 'EsPenaltyAmt' has a
zero value or has no entry, then Line 61 'TotalTaxAmt' must be greater than Line 72
'TotalPaymentsAmt'.
For each dependent that has a value on Form 1040, Line 6c(1), if Line 6c(4) checkbox
'EligibleForChildTaxCreditInd' is checked, then the corresponding line 6c(3)
'DependentRelationship' must have one of the following values: "STEPCHILD" or "HALF
BROTHER" or "HALF SISTER" or "STEPBROTHER" or "STEPSISTER" or "FOSTER CHILD" or
"GRANDCHILD" or "BROTHER" or "SISTER" or "NEPHEW" or "NIECE" or "SON" or
"DAUGHTER".
Form 1040, Line 6c, for each dependent provided, if Line 6c (4) checkbox
'EligibleForChildTaxCreditInd' is checked, then that dependent's age must be under 17.
If Form 1040, Line 51 'ChildTaxCreditAmt' or Line 65 'AdditionalChildTaxCreditAmt' has a nonzero value, then the sum of Line 51 and Line 65 cannot exceed an amount equal to $1000 times
the number of qualifying children.
If Form 1040, Line 58 'retirementTaxPlanLiteralCd' has the value "NO", then 'TaxOnIRAsAmt' must
have a value greater than zero.
Form 1040, Line 21 'TotalOtherIncomeAmt' must be equal to the sum of all 'OtherIncomeAmt' in
[OtherIncomeTypeStatement] attached to Line 21.
Form 1040, Line 49 'EducationCreditAmt' must be equal to Form 8863, Line 19
'NonrefundableEducationCrAmt'.
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F1040-067-03
F1040-068-01
F1040-070-02
F1040-071-02
F1040-074-02
F1040-075-01
F1040-076-01
F1040-077
F1040-078
F1040-080-01
F1040-081-03
5
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F1040-085
If Form 1040, Line 33 'StudentLoanInterestDedAmt' has a non-zero value, then Form 1040, Line 3
checkbox "Married filing separately" must not be checked (element
'IndividualReturnFilingStatusCd' must not have the value 3).
Form 1040, Line 59b 'FirstTimeHmByrRepaymentAmt' must not be less than zero, if an amount is
entered.
Form 1040, Line 64a 'EarnedIncomeCreditAmt' must have a zero value if an amount is entered. eFile database indicates the taxpayer is not allowed to claim Earned Income Credit for the tax year.
If [State Code of the Filer's address in the Return Header is equal to "AS", "GU", "MP", "PR" or
"VI"] or [the Filer's address in the Return Header is a foreign address], then Form 1040, Line 64a
'EarnedIncomeCreditAmt' must be equal to zero or not be present.
If Form 1040, Line 2 checkbox "Married filing jointly" is checked (element
'IndividualReturnFilingStatusCd' has the value 2) and either 'PrimaryDateOfDeath' or
'SpouseDateOfDeath' has a value, then Form 1040 'SurvivingSpouseInd' must be checked.
If Form 1040, Line 2 checkbox "Married filing jointly" is not checked (element
'IndividualReturnFilingStatusCd' does not have the value 2) and 'PrimaryDateOfDeath' has a
value, then Personal Representative Indicator checkbox 'PersonalRepresentativeInd' must be
checked.
If Form 1040, Line 2 checkbox "Married filing jointly" is checked (element
'IndividualReturnFilingStatusCd' has the value 2) and both 'PrimaryDateOfDeath' and
'SpouseDateOfDeath' has a value, then Personal Representative Indicator checkbox
'PersonalRepresentativeInd' must be checked.
If Form 1040, Line 2 checkbox "Married filing jointly" is not checked (element
'IndividualReturnFilingStatusCd' does not have the value 2) and 'PrimaryDateOfDeath' has a
value, then Filer Name in the Return Header 'NameLine1Txt' must contain either " DECD" or
"<DECD".
If Form 1040, Line 2 checkbox "Married filing jointly" is checked (element
'IndividualReturnFilingStatusCd' has the value 2) and 'PrimaryDateOfDeath' has a value, then
Filer Name in the Return Header 'NameLine1Txt' must contain "DECD &".
If Form 1040, Line 2 checkbox "Married filing jointly" is checked (element
'IndividualReturnFilingStatusCd' has the value 2) and 'SpouseDateOfDeath' has a value, then Filer
Name in the Return Header 'NameLine1Txt' must contain " DECD".
Earned Income Credit may not be claimed by residents of the U.S. Possessions or Foreign
Countries.
If Form 1040, Line 64b 'NontxCombatPayElectionAmt' has a non-zero value, then it must be equal
to the sum of all Forms W-2 (for the Primary and/or Spouse), Line 12a 'EmployersUseAmt' for
which 'EmployersUseCd' is equal to "Q".
If Form 1040, Line 74a checkbox 'Form8888Ind' is checked, then Form 8888 must be attached to
Line 74a.
Form 8888 must not be present in the return if Form 1040, Line 74b 'RoutingTransitNumber' or
Line 74c 'BankAccountTypeCd' or Line 74d 'DepositorAccountNumber' has a value.
If Form 1040, Line 2 checkbox "Married filing jointly" or Line 3 checkbox "Married filing
separately" is checked (element 'IndividualReturnFilingStatusCd' has a value of 2 or 3), then
'SpouseNameControlTxt' must be provided in the Return Header.
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F1040-086
F1040-087
F1040-088
F1040-090
F1040-091
F1040-092
F1040-101-01
F1040-102-01
F1040-103-01
F1040-104
F1040-105
F1040-106-02
F1040-107-02
F1040-110-01
6
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F1040-111
The total number of Dependent Name Controls that is provided on Form 1040, Line 6c must be
equal to the sum of the following values: Line 6c 'NumOfChildWhoLivedWithYouCnt', Line 6c
'NumOfChildNotLivingWithYouCnt' and Line 6c 'NumOfOtherDepdListedCnt'
If Form 1040, Line 2 checkbox "Married filing jointly" is not checked (element
'IndividualReturnFilingStatusCd' does not have the value 2), then 'PrimarySignaturePIN' must
have a value in the Return Header.
If in [OtherIncomeTypeStatement] present in the return, 'OtherIncomeLitCd' has the value "NOL",
then [NetOperatingLossCarryforwardDeductionStatement] must be attached to the
corresponding 'OtherIncomeTypeStmt'.
If Form 1040, Line 53c checkbox 'SpecificOtherCreditsInd' is checked and
'creditFormsStatementSchR' has the value "SCH R", then Schedule R (Form 1040A or 1040) must
be present in the return.
If Schedule R (Form 1040A or 1040) is present in the return, then Form 1040, Line 53c checkbox
'SpecificOtherCreditsInd' must be checked and 'creditFormsStatementSchR' must have the value
"SCH R".
If Form 8888 is present in the return, then Form 1040, Line 74a checkbox 'Form8888Ind' must be
checked.
If Form 1040, Line 64a 'EarnedIncomeCreditAmt' has a non-zero value, then "FEC Record"
[FECRecord] cannot be present in the return and 'WagesLit' in 'WagesNotShownSchedule'
attached to form 1040 Line 7 cannot have a value of "FEC".
The sum of all 'OtherTaxAmt' in [OtherTaxStatement] attached to Form 1040, Line 60 with
corresponding 'OtherTaxLit' having the value "FROM FORM 8959" must be equal to Form 8959,
Line 18 'TotalAMRRTTaxAmt'. When evaluating this, a tolerance of $1.00 is allowed.
If Form 1040, Line 16b 'TaxableForeignPensionsTotalAmt' has a non-zero value, then Form 1040,
Line 16b 'ForeignEmployerPensionCd' must equal "FEP" and "FEC Record" [FECRecord] must
be present in the return.
If Form 1040, Line 16b 'TaxableForeignPensionsTotalAmt' has a non-zero value, then it must be
equal to 'ForeignPensionTaxableAmt' in the "FEC Record" [FECRecord].
Form 1040, Line 66 'RefundableAmerOppCreditAmt' must be equal Form 8863, Line 8
'RefundableAmerOppCreditAmt'.
If Form 1040, Line 2 checkbox "Married filing jointly" is checked (element
'IndividualReturnFilingStatusCd' has the value 2), then the Filer Name in the Return Header
'NameLine1Txt' must contain an ampersand.
If Form 8888 is present in the return, then the following fields on Form 1040 must not be present:
Line 74b 'RoutingTransitNumber' and Line 74c 'BankAccountTypeCd' and Line 74d
'DepositorAccountNumber'.
The total number of checkboxes checked on Form 1040, Line 6a 'ExemptPrimaryInd' and Line 6b
'ExemptSpouseInd' must be equal to the value on Line 6 'TotalExemptPrimaryAndSpouseCnt'.
If Form 1040, Line 6a checkbox 'ExemptPrimaryInd' is checked, then Line 6
'TotalExemptPrimaryAndSpouseCnt' must have a value greater than zero.
If Form 1040, Line 6b checkbox 'ExemptSpouseInd' is checked, then one of the following must be
checked: [ Line 2 checkbox "Married filing Jointly" or Line 3 checkbox "Married filing separately"
or Line 4 checkbox "Head of household" (element 'IndividualReturnFilingStatusCd' must have the
value 2 or 3 or 4)].
Data Mismatch
Reject
Active
Missing Data
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Incorrect Data
Reject
Active
Data Mismatch
Reject
Active
Incorrect Data
Reject
Active
Data Mismatch
Reject
Active
Data Mismatch
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
F1040-117-01
F1040-133
F1040-134-01
F1040-135-01
F1040-136-01
F1040-141
F1040-143
F1040-155
F1040-156
F1040-157-03
F1040-162-01
F1040-168-02
F1040-169
F1040-170
F1040-171-01
7
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F1040-174-03
If Form 1040, checkbox 'CommPropStateRtnInd' is checked, then Form 8958 must be present in
the return and Line 1 checkbox "Single" or Line 3 checkbox "Married filing separately" or Line 4
checkbox "Head of Household" must be checked (element 'IndividualReturnFilingStatusCd' must
have the value of 1 or 3 or 4).
If Form 1040, Line 3 checkbox "Married filing separately" is checked (element
'IndividualReturnFilingStatusCd' has the value 3) and Form 8958 is present in the return, then
Form 1040, checkbox 'CommPropStateRtnInd' must be checked.
If Form 1040, Line 46 'TotalTxBeforeCrAndOtherTxsAmt' has a zero value or is not present, then
Form 2441, Line 11 'CrForChildAndDEPDCareAmt' must have a zero value or not be present.
Form 1040, Line 56 'SelfEmploymentTaxAmt' must be equal to sum of all Schedule SE (Form
1040), Section A, Line 5 'SelfEmploymentTaxAmt' and Section B, Line 12
'SelfEmploymentTaxAmt'.
Prior Year Returns with the Individual submissions are not being accepted by Modernized e-File
(MeF) at this time. Please check the MeF web page under irs.gov for more information. The
submission type filed was <type>.
The ETIN associated with the Individual submission is not a participating transmitter for Prior
Year Returns. Please check the Modernized e-File (MeF) web page under irs.gov for more
information on participation rules.
Prior Year returns can only be filed by Practitioner and are currently not accepted for Online
filers.
If Form 1040, Line 1 checkbox "Single" or Line 4 checkbox "Head of Household" is checked
(element 'IndividualReturnFilingStatusCd' has a value of 1 or 4) and Form 8958 is present in the
return, then Form 1040, checkbox 'CommPropStateRtnInd' must be checked.
If Form 1040, Line 14 'OtherGainLossAmt' has a non-zero value and Line 14 'form4684Cd' does
not have the value "F4684", then Line 14 'OtherGainLossAmt' must be equal to Form 4797, Line
18b 'OtherGainLossAmt'.
If Form 2210-F is present, then Form 1040, Line 77 'EsPenaltyAmt' must be equal to Form 2210-F,
Line 16 'PenaltyAmt'.
If Form 1040, Line 3 checkbox "Married filing separately" (element
'IndividualReturnFilingStatusCd' has the value 3), then Line 34 'TuitionAndFeesDedAmt' must be
equal to zero if an amount is entered.
Form 1040, Line 26 'MovingExpensesAmt' must be equal to the sum of all Form 3903, Line 5
'MovingDeductionAmt'.
Form 1040, Line 45 'AlternativeMinimumTaxAmt' must be equal to Form 6251, Line 35
'AlternativeMinimumTaxAmt'.
Form 1040, Line 12 'BusinessIncomeLossAmt' must be equal to the sum of all Schedule C (Form
1040), Line 31 'NetProfitOrLossAmt' and the sum of all Schedule C-EZ (Form 1040) Line 3
'NetProfitAmt'.
If Schedule D (Form 1040) and Schedule J (Form 1040) are present in the return, then Form 1040,
Line 44 'TaxAmt' must not be less than Schedule J (Form 1040), Line 23
'AverageFarmIncomeTaxAmt'.
Incorrect Data
Reject
Active
Missing Data
Reject
Active
Incorrect Data
Reject
Active
Data Mismatch
Reject
Active
Unsupported
Reject and
Stop
Active
Unsupported
Reject and
Stop
Active
Incorrect Data
Active
Missing Data
Reject and
Stop
Reject
Data Mismatch
Reject
Active
Data Mismatch
Reject
Active
Incorrect Data
Reject
Active
Data Mismatch
Reject
Active
Data Mismatch
Reject
Active
Math Error
Reject
Active
Incorrect Data
Reject
Active
F1040-175-02
F1040-177
F1040-180-01
F1040-181
F1040-182
F1040-183
F1040-185-01
F1040-189-01
F1040-191
F1040-192
F1040-193
F1040-194
F1040-195
F1040-196
8
Active
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F1040-197
If Form 1040, Line 58 'TaxOnIRAsAmt' has a non-zero value and 'retirementTaxPlanLiteralCd'
does not have a value, then Line 58 'TaxOnIRAsAmt' must be equal to the sum of the following
lines on Form 5329: Line 4 'IRAEarlyDistributionsTaxAmt' and Line 8
'EducIRADistributionsTaxAmt' and Line 17 'IRAExcessContribTaxAmt' and Line 25
'RothIRAExcessContribTaxAmt' and Line 33 'EducIRAExcessContribTaxAmt' and Line 41
'MSAExcessContribTaxAmt' and Line 49 'HSAExcessContribTaxAmt' and Line 53
'RtmntAnntyExcessContribTaxAmt'.
If Form 1040, Line 57 'RailroadRetireCode' does not have a value, then Line 57
'UnrprtdSocSecAndMedcrTaxAmt' must be equal to the sum of the following: [all Forms 4137,
Line 13 'SocSecMedicareTaxUnrptdTipAmt'] and [all Forms 8919, Line 13
'UncollectedSocSecMedTaxAmt'].
Form 1040, Line 18 'NetFarmProfitOrLossAmt' must be equal to the sum of all Schedule F (Form
1040), Line 34 'NetFarmProfitLossAmt'.
If in [OtherTaxStatement] attached to Form 1040, Line 60, at least one 'OtherTaxLit' has the value
"ICR" and the corresponding 'OtherTaxAmt' has a value greater than zero, then Form 4255, Line
15 'TotalIncreaseInTaxAmt' must have a value greater than zero.
If Form 4255 is present in the return, then there must be an [OtherTaxStatement] attached to
Form 1040, Line 60, and in [OtherTaxStatement] at least one 'OtherTaxLit' must have the value
"ICR" with the corresponding 'OtherTaxAmt' having a value greater than zero.
If Form 1040, Line 64a 'EarnedIncomeCreditAmt' has a non-zero value and Schedule E (Form
1040) is not present in the return, then the sum of the following must not be greater than 3300 if
Form 4797 is not present : Line 8a 'TaxableInterestAmt' and Line 8b 'TaxExemptInterestAmt' and
Line 9a 'OrdinaryDividendsAmt' and [Line 13 'CapitalGainLossAmt' when greater than zero].
If Form 1040, Line 53c checkbox 'SpecificOtherCreditsInd' is checked and Line 53c
'creditFormsStatement8834' has the value "8834", then Form 8834 must be present in the return.
If Form 1040, Line 53c checkbox 'SpecificOtherCreditsInd' is checked and Line 53c
'creditFormsStatement8859' has the value "8859", then Form 8859 must be present in the return.
If Form 1040, Line 53c checkbox 'SpecificOtherCreditsInd' is checked and Line 53c
'creditFormsStatement8910' has the value "8910", then Form 8910 must be present in the return.
If Form 1040, Line 53c checkbox 'SpecificOtherCreditsInd' is checked and Line 53c
'creditFormsStatement8911' has the value "8911", then Form 8911 must be present in the return.
If Form 1040, Line 53c checkbox 'SpecificOtherCreditsInd' is checked and Line 53c
'creditFormsStatement8912' has the value "8912", then Form 8912 must be present in the return.
If Form 1040, Line 53c checkbox 'SpecificOtherCreditsInd' is checked and Line 53c
'creditFormsStatement8936' has the value "8936", then Form 8936 must be present in the return.
If Form 8859, Line 9 "DCHmByrCurrentYearCreditAmt" has a non-zero value, then Form 1040,
Line 53c checkbox 'SpecificOtherCreditsInd' must be checked and Line 53c
'creditFormsStatement8859' must have the value "8859".
If Form 1040, Line 57 'UnrprtdSocSecAndMedcrTaxAmt' has a non-zero value, then either Form
4137 or Form 8919 must be present in the return.
If Form 4137, Line 13 'SocSecMedicareTaxUnrptdTipAmt' has a non-zero value, then Form 1040,
Line 57 'UnrprtdSocSecAndMedcrTaxAmt' must have a non-zero value.
If Form 8919, Line 13 'UncollectedSocSecMedTaxAmt' has a non-zero value, then Form 1040, Line
57 'UnrprtdSocSecAndMedcrTaxAmt' must have a non-zero value.
Math Error
Reject
Active
Math Error
Reject
Active
Data Mismatch
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Incorrect Data
Reject
Active
Missing
Document
Missing
Document
Missing
Document
Missing
Document
Missing
Document
Missing
Document
Missing Data
Reject
Active
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Active
Reject
Active
Reject
Active
Reject
Active
Reject
Active
Reject
Active
F1040-198
F1040-203-01
F1040-204-01
F1040-205
F1040-206-02
F1040-208
F1040-209
F1040-210
F1040-211
F1040-212
F1040-213
F1040-216-01
F1040-221
F1040-222
F1040-223
9
Missing
Document
Incorrect Data
Reject
Active
Reject
Active
Incorrect Data
Reject
Active
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F1040-225
If Form 1040, Line 53c checkbox 'SpecificOtherCreditsInd' is checked and Line 53c
'creditFormsStatement8396' has the value "8396", then Form 8396 must be present in the return.
If Form 1040, Line 53a checkbox 'Form3800Ind' is checked, then Form 3800 must be attached to
Line 53a.
If Form 1040, Line 44a checkbox 'Form8814Ind' is checked, then Line 44a
'childInterestAndDividendAmt' must have a non-zero value.
If Form 1040, Line 44a checkbox 'Form8814Ind' is checked, then Form 8814 must be attached to
Line 44a.
If Form 8814 is present in the return, then Form 1040, Line 44a checkbox 'Form8814Ind' must be
checked.
If Form 8814 is present in the return, then Form 1040, Line 44a 'childInterestAndDividendTaxAmt'
must have a non-zero value.
Form 1040, Line 44a 'childInterestAndDividendTaxAmt' must be equal to the sum of all Form
8814, Line 15 'ChildInterestAndDividendTaxAmt '.
If Form 8814, Line 12 'ChildNetAdjustedIncomeAmt' has a non-zero value, then Form 1040, Line
21 'TotalOtherIncomeAmt' must have a non-zero value.
If Form 8814, Line 12 'ChildNetAdjustedIncomeAmt' has a non-zero value, then in
[OtherIncomeTypeStatement] present in the return, 'OtherIncomeLitCd' must have the value
"FORM 8814".
If Form 1040, Line 13 'Form8814Cd' has the value "FORM 8814", then Form 8814 must be present
in the return.
If Form 1040, Line 44b checkbox 'Form4972Ind' is checked, then Form 4972 must be attached to
Line 44b.
If in [OtherTaxStatement] present in the return 'OtherTaxLit' has the value "ADT", then Form 4970
must be present in the return.
If Form 4970 is present in the return, then there must be an 'OtherTaxLit' in [OtherTaxStatement]
in the return with the value "ADT".
If Form 1040, Line 3 checkbox "Married filing separately" is checked(element
'IndividualReturnFilingStatusCd' has the value 3), then Form 8815 must not be present in the
return.
If in [OtherTaxStatement] present in the return 'OtherTaxLit' has the value "FMSR" and the
corresponding 'OtherTaxAmt' has a value greater than zero, then Form 8828, Line 23
'MortgSbsdyRecaptureTaxAmt' must have a non-zero value.
If Form 8828, Line 23 'MortgSbsdyRecaptureTaxAmt' has a non-zero value, then there must be an
'OtherTaxLit' in [OtherTaxStatement] in the return with the value "FMSR" with the
corresponding 'OtherTaxAmt' having a value greater than zero.
If in [OtherIncomeTypeStatement] present in the return, 'OtherIncomeLitCd' has the value "MED
MSA" and the corresponding 'OtherIncomeAmt' has a non-zero value, then Form 8853 must be
present in the return.
If Form 8853, Line 12 'TaxableMedicareMSADistriAmt' has a non-zero value, then there must be
an 'OtherIncomeLitCd' in [OtherIncomeTypeStatement] in the return with the value "MED MSA".
If in [OtherTaxStatement] present in the return, 'OtherTaxLit' has the value "MED MSA" and the
corresponding 'OtherTaxAmt' has a non-zero value, then Form 8853 must be present in the
return.
Missing
Document
Missing
Document
Incorrect Data
Reject
Active
Reject
Active
Reject
Active
F1040-226
F1040-228
F1040-229
F1040-230
F1040-231
F1040-232
F1040-233
F1040-234
F1040-235-01
F1040-237
F1040-238
F1040-239
F1040-240
F1040-241
F1040-242
F1040-243-01
F1040-244-01
F1040-245-01
10
Missing
Document
Missing Data
Reject
Active
Reject
Active
Missing Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Missing
Document
Missing
Document
Missing
Document
Missing Data
Reject
Active
Reject
Active
Reject
Active
Reject
Active
Incorrect Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing
Document
Reject
Active
Missing Data
Reject
Active
Missing
Document
Reject
Active
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F1040-248-01
If Form 8853, Line 13b 'MedicareMSAAddnlDistriTaxAmt' has a non-zero value, then there must
be an 'OtherTaxLit' in [OtherTaxStatement] in the return with the value "MED MSA" with the
corresponding 'OtherTaxAmt' having a value greater than zero.
If in [OtherIncomeTypeStatement] present in the return, 'OtherIncomeLitCd' has the value "MSA"
and the corresponding 'OtherIncomeAmt' has a non-zero value, then Form 8853 must be present
in the return.
If Form 8853, Line 8 'TaxableArcherMSADistriAmt' has a non-zero value, then there must be an
'OtherIncomeLitCd' in [OtherIncomeTypeStatement] with the value "MSA".
If in [OtherTaxStatement] present in the return, 'OtherTaxLit' has the value "MSA", then Form
8853 must be present in the return.
If Form 8853, Line 9b 'ArcherMSAAddnlDistriTaxAmt' has a non-zero value, then there must be
an 'OtherTaxLit' in [OtherTaxStatement] in the return with the value "MSA".
If in [OtherAdjustmentsStatement] present in the return, 'OtherAdjustmentsLitCd' has the value
"MSA", then Form 8853 must be present in the return.
If in [OtherIncomeTypeStatement] present in the return, 'OtherIncomeLitCd' has the value "LTC",
then Form 8853 must be present in the return.
If Form 8853, Line 26 'LTCTaxablePaymentsAmt' has a non-zero value, then there must be an
'OtherIncomeLitCd' in [OtherIncomeTypeStatement] with the value "LTC".
If Form 1040, Line 70 'TotalFuelTaxCreditAmt’ has a non-zero value, then Form 4136 must be
attached to Line 70.
If Form 4136 is present in the return, then Form 1040, Line 70 'TotalFuelTaxCreditAmt' must have
a non-zero value.
If Form 1040, Line 57a checkbox 'Form4137Ind' is checked, then Form 4137 must be attached to
Line 57a.
If Form 1040, Line 64a 'EarnedIncomeCreditAmt' has a non-zero value, then Form 2555-EZ must
not be present in the return.
If Form 1040, Line 64a 'EarnedIncomeCreditAmt' has a non-zero value, then Form 2555 must not
be present in the return.
If in [OtherIncomeTypeStatement] present in the return, 'OtherIncomeLitCd' has the value "FORM
2555", then Form 2555 must be present in the return.
If in [OtherIncomeTypeStatement] present in the return, 'OtherIncomeLitCd' has the value "FORM
2555-EZ", then Form 2555-EZ must be present in the return.
If in [OtherIncomeTypeStatement] present in the return, 'OtherIncomeLitCd' has the value "FORM
2555", then the sum of all corresponding 'OtherIncomeAmt' must be equal to the [ sum of all
Forms 2555, Line 45 'TotalIncomeExclusionAmt' ] multiplied by negative 1 (i.e., multiply by minus
1).
If in [OtherIncomeTypeStatement] present in the return, 'OtherIncomeLitCd' has the value "FORM
2555-EZ", then the sum of all corresponding 'OtherIncomeAmt' must be equal to the [ sum of all
Forms 2555-EZ, Line 18 'ForeignEarnedIncExclusionAmt' ] multiplied by negative 1 (i.e., multiply
by minus 1).
If in [OtherAdjustmentsStatement] present in the return, 'OtherAdjustmentsLitCd' has the value
"FORM 2555", then Form 2555 must be present in the return.
If Form 1040, Line 52 'ResidentialEnergyCreditAmt' has a non-zero value, then Form 5695 must be
attached to Line 52.
Missing Data
Reject
Active
Missing
Document
Reject
Active
Missing Data
Reject
Active
Missing
Document
Missing Data
Reject
Active
Reject
Active
Reject
Active
Reject
Active
Reject
Active
Reject
Active
Reject
Active
F1040-249
F1040-250
F1040-251
F1040-252
F1040-253
F1040-254
F1040-255
F1040-256-01
F1040-257-01
F1040-259
F1040-262
F1040-263
F1040-264
F1040-265
F1040-266-01
F1040-267-01
F1040-268
F1040-273
11
Missing
Document
Missing
Document
Missing Data
Missing
Document
Missing Data
Missing
Document
Incorrect Data
Reject
Active
Reject
Active
Incorrect Data
Reject
Active
Missing
Document
Missing
Document
Math Error
Reject
Active
Reject
Active
Reject
Active
Math Error
Reject
Active
Missing
Document
Missing
Document
Reject
Active
Reject
Active
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F1040-278
If Form 1040, Line 72 'form8689Amt' has a non-zero value, then Form 8689 must be present in the
return.
If Form 1040, Line 53b checkbox 'Form8801Ind' is checked, then Form 8801 must be attached to
Line 53b.
If in [OtherTaxStatement] present in the return, 'OtherTaxLit' has the value "FROM FORM 8697"
and the corresponding 'OtherTaxAmt' has a non-zero value, then there must be at least one Form
8697 with a non-zero value in Part I, Line 10c 'NetAmtOfInterestOwedAmt' or Part II, Line 11d
'NetAmtOfInterestOwedAmt'.
If Form 8697, Part I, Line 10c 'NetAmtOfInterestOwedAmt' has a non-zero value, then there must
be an 'OtherTaxLit' in [OtherTaxStatement] in the return with the value "FROM FORM 8697" with
the corresponding 'OtherTaxAmt' having a value greater than zero.
If Form 8697, Part II, Line 11d 'NetAmtOfInterestOwedAmt' has a non-zero value, then there must
be an 'OtherTaxLit' in [OtherTaxStatement] in the return with the value "FROM FORM 8697" with
the corresponding 'OtherTaxAmt' having a value greater than zero.
If in [OtherTaxStatement] present in the return, 'OtherTaxLit' has the value "FROM FORM 8866",
then Form 8866, Line 10(c) 'NetAmtOfInterestOwedAmt' must have a non-zero value.
If Form 8866, Line 10(c) 'NetAmtOfInterestOwedAmt' has a non-zero value, then there must be an
'OtherTaxLit' in [OtherTaxStatement] in the return with the value "FROM FORM 8866".
If Form 1040, Line 53 'OtherCreditsAmt' has a non-zero value, then one of the following forms
must be present in the return: Form 3800 or Form 8396 or Form 8801 or Form 8834 or Form 8839
or Form 8859 or Form 8910 or Form 8911 or Form 8912 or Form 8936 or Schedule R(Form 1040A
or 1040).
If in [OtherTaxStatement] present in the return, 'OtherTaxLit' has the value "LIHCR", then Form
8611 must be present in the return.
If Form 1040, Line 60 checkbox 'Form8693ApprovedInd' is checked, then Form 1040, Line 60
'Form8693ApprovedDt' must have a value.
If Form 1040, Line 60 'Form8693ApprovedDt'has a value, then Form 1040, Line 60 checkbox
'Form8693ApprovedInd' must be checked.
If Form 1040, Line 71 'OtherPaymentsAmt' has a non-zero value, then Line 71
'CreditForRepaymentAmt' must have a non-zero value or one of the following checkboxes must
be checked: Line 71a 'Form2439Ind' or Line 71c 'Form8885Ind' or Line 71d 'OtherPaymentsInd'.
If in [WagesNotShownSchedule] present in the return, 'WagesLit' has the value "F8919", the
corresponding 'WagesNotShownAmt' must be equal to the sum of all Form 8919, Line 6
'TotalWagesWithNoWithholdingAmt'.
If Form 1040, Line 43 'ScheduleQCd' has the value "SCH Q", then Schedule E (Form 1040) must
be present in the return.
If Form 1040, Line 34 'TuitionAndFeesDedAmt' has a non-zero value, then Form 8917 must be
attached to Line 34.
If Form 1040, Line 34 'TuitionAndFeesDedAmt' has a non-zero value and Line 2 checkbox
"Married filing jointly" is checked (element 'IndividualReturnFilingStatusCd' has the value 2), then
both Line 6a 'ExemptPrimaryInd' and line 6b 'ExemptSpouseInd' must be checked.
If Form 1040, Line 34 'TuitionAndFeesDedAmt' has a non-zero value and Line 2 checkbox
"Married filing jointly" is not checked (element 'IndividualReturnFilingStatusCd' does not have
the value 2), then Line 6a 'ExemptPrimaryInd' must be checked.
Missing
Document
Missing
Document
Missing Data
Reject
Active
Reject
Active
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Missing Data
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Active
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Data Mismatch
Reject
Active
Missing
Document
Missing
Document
Missing Data
Reject
Active
Reject
Active
Reject
Active
Missing Data
Reject
Active
F1040-280
F1040-281-02
F1040-282-02
F1040-283-02
F1040-284-02
F1040-285-02
F1040-286-01
F1040-287
F1040-288
F1040-289
F1040-291-01
F1040-292
F1040-294
F1040-295
F1040-296
F1040-297
12
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F1040-298
If Form 1040, Line 2 checkbox "Married filing jointly" is checked (element
'IndividualReturnFilingStatusCd' has the value 2) and [both PrimaryDateOfDeath and
SpouseDateOfDeath have a value] and Line 74a 'RefundAmt' has a non-zero value, then two
Forms 1310 must be present in the return.
If Form 1040, Line 2 checkbox "Married filing jointly" is not checked (element
'IndividualReturnFilingStatusCd' does not have the value 2) and PrimaryDateOfDeath has a value
and Line 74a 'RefundAmt' has a non-zero value, then no more than one Form 1310 must be
present in the return.
If Form 1040, Line 71c checkbox 'Form8885Ind' is checked, then Form 8885 must be attached to
Line 71c.
If Form 8885 is present in the return, then Form 1040, Line 71c checkbox 'Form8885Ind' must be
checked or [ [OtherTaxStatement] must be present in the return with 'OtherTaxLit' having the
value "HCTC"].
If in [OtherTaxStatement] attached to Form 1040, Line 60, 'OtherTaxLit' has a value of "HSA", then
Form 8889 must be present in the return.
If Form 1040, Line 25 'HealthSavingsAccountDedAmt' has a non-zero value, then Form 8889 must
be attached to Line 25.
Form 1040, Line 35 'DomesticProductionActDedAmt' must be equal to Form 8903, Line 25
'DomesticProductionActDedAmt'.
If Form 1040, Line 57b checkbox 'Form8919Ind' is checked, then Form 8919 must be attached to
Line 57b.
If Form 1040, Line 2 checkbox "Married filing jointly" is checked (element
'IndividualReturnFilingStatusCd' has the value 2), and 'SpecialProcessingLiteralCd' does not
have a value and 'SpecialProcessingLiteralCd2' does not have a value and
'SpecialProcessingCodeTxt' does not have a value and 'PrimaryDateOfDeath' does not have a
value, then 'PrimarySignaturePIN' must have a value in the Return Header.
If Form 1040, Line 2 checkbox "Married filing jointly" is checked (element
'IndividualReturnFilingStatusCd' has the value 2), and 'SpecialProcessingLiteralCd' does not
have a value and 'SpecialProcessingLiteralCd2' does not have a value and
'SpecialProcessingCodeTxt' does not have a value and 'SpouseDateOfDeath' does not have a
value, then 'SpouseSignaturePIN' must have a value in the Return Header.
If Form 1040, Line 2 checkbox "Married filing jointly" is checked (element
'IndividualReturnFilingStatusCd' has the value 2), and 'SpecialProcessingLiteralCd' does not
have a value and 'SpecialProcessingLiteralCd2' does not have a value and
'SpecialProcessingCodeTxt' does not have a value and 'PrimaryDateOfDeath' has a value and
'SpouseDateOfDeath' has a value, then 'PrimarySignaturePIN' must have a value in the Return
Header.
If Form 1040, Line 2 checkbox "Married filing jointly" is checked (element
'IndividualReturnFilingStatusCd' has the value 2), and 'SpecialProcessingLiteralCd' has a value
and 'SpouseSignaturePIN' does not have a value in the Return Header, then
'PrimarySignaturePIN' must have a value in the Return Header.
Missing
Document
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Active
Multiple
Documents
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Active
Missing
Document
Missing Data
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Active
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Active
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Active
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Active
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Active
F1040-299
F1040-301-01
F1040-302-02
F1040-303
F1040-304
F1040-305-01
F1040-307
F1040-310-01
F1040-311-01
F1040-312-01
F1040-313-01
13
Missing
Document
Missing
Document
Data Mismatch
Missing
Document
Missing Data
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Active
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Active
Missing Data
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Active
Missing Data
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Active
Missing Data
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Active
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F1040-314-01
If Form 1040, Line 2 checkbox "Married filing jointly" is checked (element
'IndividualReturnFilingStatusCd' has the value 2), and 'SpecialProcessingLiteralCd' has a value
and 'PrimarySignaturePIN' does not have a value in the Return Header, then
'SpouseSignaturePIN' must have a value in the Return Header.
If Form 1040, Line 2 checkbox "Married filing jointly" is checked (element
'IndividualReturnFilingStatusCd' has the value 2), and 'SpecialProcessingLiteralCd2' has a value
and 'SpouseSignaturePIN' does not have a value in the Return Header, then
'PrimarySignaturePIN' must have a value in the Return Header.
If Form 1040, Line 2 checkbox "Married filing jointly" is checked (element
'IndividualReturnFilingStatusCd' has the value 2), and 'SpecialProcessingLiteralCd2' has a value
and 'PrimarySignaturePIN' does not have a value in the Return Header, then
'SpouseSignaturePIN' must have a value in the Return Header.
If Form 1040, Line 2 checkbox "Married filing jointly" is checked (element
'IndividualReturnFilingStatusCd' has the value 2), and 'SpecialProcessingCodeTxt' has a value
and 'SpouseSignaturePIN' does not have a value in the Return Header, then
'PrimarySignaturePIN' must have a value in the Return Header.
If Form 1040, Line 2 checkbox "Married filing jointly" is checked (element
'IndividualReturnFilingStatusCd' has the value 2), and 'SpecialProcessingCodeTxt' has a value
and 'PrimarySignaturePIN' does not have a value in the Return Header, then
'SpouseSignaturePIN' must have a value in the Return Header.
If Form 1040, Line 1 checkbox "Single" or Line 4 checkbox "Head of household" or Line 5
checkbox "Qualifying widower" is checked (element 'IndividualReturnFilingStatusCd' has a value
of 1, 4 or 5) and Line 66 'RefundableAmerOppCreditAmt' has a non-zero value, then Line 37
'AdjustedGrossIncomeAmt' must not be greater than 89999.
If Form 1040, Line 2 checkbox "Married filing jointly" is checked (element
'IndividualReturnFilingStatusCd' has the value 2) and Line 66 'RefundableAmerOppCreditAmt'
has a non-zero value, then Line 37 'AdjustedGrossIncomeAmt' must not be greater than 179999.
If Form 1040, Line 69 'ExcessSocSecAndTier1RRTATaxAmt' has a non-zero value, then at least
two Forms W-2 must be present in the return.
If Form 1040, Line 2 checkbox "Married filing jointly" is not checked (element
'IndividualReturnFilingStatusCd' does not have the value 2) and 'PrimaryDateOfDeath' has a value
and Line 74a 'RefundAmt' has a non-zero value, then Form 1310 must be present in the return.
Form 1040, Line 60 ‘TotalOtherTaxAmt’ must be equal to the sum of all ‘OtherTaxAmt” in the
[OtherTaxStatement].
If Form 1040, Line 14 'form4684Cd' has the value "F4684", then Form 4684 must be present in the
return.
If Form 1040, Line 1 checkbox "Single" is checked (element 'IndividualReturnFilingStatusCd' has
the value 1) and Line 6a checkbox 'ExemptPrimaryInd' is checked and Line 39a
'TotalBoxesCheckedCnt' does not have a value and Line 39b checkbox 'MustItemizeInd' is not
checked and Line 40 'modifiedStandardDeductionInd' does not have a value and Schedule A
(Form 1040) is not present in the return, then Line 40 'TotalItemizedOrStandardDedAmt' must
equal 6100.
Missing Data
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Active
Missing Data
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Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Missing
Document
Missing
Document
Reject
Active
Reject
Active
Data Mismatch
Reject
Active
Missing
Document
Incorrect Data
Reject
Active
Reject
Active
F1040-315-01
F1040-316-01
F1040-317-01
F1040-318-01
F1040-327
F1040-328
F1040-329
F1040-336
F1040-337
F1040-338
F1040-339-02
14
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F1040-340-02
If Form 1040, Line 1 checkbox "Single" is checked (element 'IndividualReturnFilingStatusCd' has
the value 1) and Line 6a checkbox 'ExemptPrimaryInd' is checked and Line 39a
'TotalBoxesCheckedCnt' has the value 1 and Line 39b checkbox 'MustItemizeInd' is not checked
and Line 40 'modifiedStandardDeductionInd' does not have a value and Schedule A (Form 1040)
is not present in the return, then Line 40 'TotalItemizedOrStandardDedAmt' must equal 7600.
If Form 1040, Line 1 checkbox "Single" is checked (element 'IndividualReturnFilingStatusCd' has
the value 1) and Line 6a checkbox 'ExemptPrimaryInd' is checked and Line 39a
'TotalBoxesCheckedCnt' has the value 2 and Line 39b checkbox 'MustItemizeInd' is not checked
and Line 40 'modifiedStandardDeductionInd' does not have a value and Schedule A (Form 1040)
is not present in the return, then Line 40 'TotalItemizedOrStandardDedAmt' must equal 9100.
If Form 1040, Line 2 checkbox "Married filing jointly" is checked (element
'IndividualReturnFilingStatusCd' has the value 2) and [Line 6a checkbox 'ExemptPrimaryInd' and
6b checkbox 'ExemptSpouseInd' are checked] and Line 39a 'TotalBoxesCheckedCnt' does not
have a value and Line 39b checkbox 'MustItemizeInd' is not checked and Line 40
'modifiedStandardDeductionInd' does not have a value and Schedule A (Form 1040) is not
present in the return, then Line 40 'TotalItemizedOrStandardDedAmt' must equal 12200.
If Form 1040, Line 2 checkbox "Married filing jointly" is checked (element
'IndividualReturnFilingStatusCd' has the value 2) and [Line 6a checkbox 'ExemptPrimaryInd' and
6b checkbox 'ExemptSpouseInd' are checked] and Line 39a 'TotalBoxesCheckedCnt' has the
value 1 and Line 39b checkbox 'MustItemizeInd' is not checked and Line 40
'modifiedStandardDeductionInd' does not have a value and Schedule A (Form 1040) is not
present in the return, then Line 40 'TotalItemizedOrStandardDedAmt' must equal 13400.
If Form 1040, Line 2 checkbox "Married filing jointly" is checked (element
'IndividualReturnFilingStatusCd' has the value 2) and [Line 6a checkbox 'ExemptPrimaryInd' and
6b checkbox 'ExemptSpouseInd' are checked] and Line 39a 'TotalBoxesCheckedCnt' has the
value 2 and Line 39b checkbox 'MustItemizeInd' is not checked and Line 40
'modifiedStandardDeductionInd' does not have a value and Schedule A (Form 1040) is not
present in the return, then Line 40 'TotalItemizedOrStandardDedAmt' must equal 14600.
If Form 1040, Line 2 checkbox "Married filing jointly" is checked (element
'IndividualReturnFilingStatusCd' has the value 2) and [Line 6a checkbox 'ExemptPrimaryInd' and
6b checkbox 'ExemptSpouseInd' are checked] and Line 39a checkbox 'TotalBoxesCheckedCnt'
has the value 3 and Line 39b checkbox 'MustItemizeInd' is not checked and Line 40
'modifiedStandardDeductionInd' does not have a value, and Schedule A (Form 1040) is not
present in the return, then Line 40 'TotalItemizedOrStandardDedAmt' must equal 15800.
If Form 1040, Line 2 checkbox "Married filing jointly" is checked (element
'IndividualReturnFilingStatusCd' has the value 2) and [Line 6a checkbox 'ExemptPrimaryInd' and
6b checkbox 'ExemptSpouseInd' are checked] and Line 39a checkbox 'TotalBoxesCheckedCnt'
has the value 4 and Line 39b checkbox 'MustItemizeInd' is not checked and Line 40
'modifiedStandardDeductionInd' does not have a value, and Schedule A (Form 1040) is not
present in the return, then Line 40 'TotalItemizedOrStandardDedAmt' must equal 17000.
Incorrect Data
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Active
Incorrect Data
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Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
F1040-341-02
F1040-342-02
F1040-343-02
F1040-344-02
F1040-345-02
F1040-346-02
15
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F1040-347-02
If Form 1040, Line 3 checkbox "Married filing separately" is checked (element
'IndividualReturnFilingStatusCd' has the value 3) and Line 6a checkbox 'ExemptPrimaryInd' is
checked and Line 39a 'TotalBoxesCheckedCnt' does not have a value and Line 39b checkbox
'MustItemizeInd' is not checked and Line 40 'modifiedStandardDeductionInd' does not have a
value and Schedule A (Form 1040) is not present in the return, then Line 40
'TotalItemizedOrStandardDedAmt' must equal 6100.
If Form 1040, Line 3 checkbox "Married filing separately" is checked (element
'IndividualReturnFilingStatusCd' has the value 3) and Line 6a checkbox 'ExemptPrimaryInd' is
checked and Line 39a 'TotalBoxesCheckedCnt' has the value 1 and Line 39b checkbox
'MustItemizeInd' is not checked and Line 40 'modifiedStandardDeductionInd' does not have a
value and Schedule A (Form 1040) is not present in the return, then Line 40
'TotalItemizedOrStandardDedAmt' must equal 7300.
If Form 1040, Line 3 checkbox "Married filing separately" is checked (element
'IndividualReturnFilingStatusCd' has the value 3) and [Line 6a checkbox 'ExemptPrimaryInd' is
checked] and Line 39a 'TotalBoxesCheckedCnt' has the value 2 and Line 39b checkbox
'MustItemizeInd' is not checked and Line 40 'modifiedStandardDeductionInd' does not have a
value and Schedule A (Form 1040) is not present in the return, then Line 40
'TotalItemizedOrStandardDedAmt' must equal 8500.
If Form 1040, Line 4 checkbox "Head of Household" is checked (element
'IndividualReturnFilingStatusCd' has the value 4) and Line 6a checkbox 'ExemptPrimaryInd' is
checked and Line 39a 'TotalBoxesCheckedCnt' does not have a value and Line 39b checkbox
'MustItemizeInd' is not checked and Line 40 'modifiedStandardDeductionInd' does not have a
value and Schedule A (Form 1040) is not present in the return, then Line 40
'TotalItemizedOrStandardDedAmt' must equal 8950.
If Form 1040, Line 4 checkbox "Head of Household" is checked (element
'IndividualReturnFilingStatusCd' has the value 4) and Line 6a checkbox 'ExemptPrimaryInd' is
checked and Line 39a 'TotalBoxesCheckedCnt' has the value 1 and Line 39b checkbox
'MustItemizeInd' is not checked and Line 40 'modifiedStandardDeductionInd' does not have a
value and Schedule A (Form 1040) is not present in the return, then Line 40
'TotalItemizedOrStandardDedAmt' must equal 10450.
If Form 1040, Line 4 checkbox "Head of Household" is checked (element
'IndividualReturnFilingStatusCd' has the value 4) and Line 6a checkbox 'ExemptPrimaryInd' is
checked and Line 39a 'TotalBoxesCheckedCnt' has the value 2 and Line 39b checkbox
'MustItemizeInd' is not checked and Line 40 'modifiedStandardDeductionInd' does not have a
value and Schedule A (Form 1040) is not present in the return, then Line 40
'TotalItemizedOrStandardDedAmt' must equal 11950.
If Form 1040, Line 5 checkbox "Qualifying Widow(er)" is checked (element
'IndividualReturnFilingStatusCd' has the value 5) and [Line 6a checkbox 'ExemptPrimaryInd' is
checked] and Line 39a 'TotalBoxesCheckedCnt' does not have a value and Line 39b checkbox
'MustItemizeInd' is not checked and Line 40 'modifiedStandardDeductionInd' does not have a
value and Schedule A (Form 1040) is not present in the return, then Line 40
'TotalItemizedOrStandardDedAmt' must equal 12200.
Incorrect Data
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Active
Incorrect Data
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Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
F1040-348-02
F1040-349-02
F1040-350-02
F1040-351-02
F1040-352-02
F1040-353-02
16
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F1040-354-02
If Form 1040, Line 5 checkbox "Qualifying Widow(er)" is checked (element
'IndividualReturnFilingStatusCd' has the value 5) and [Line 6a checkbox 'ExemptPrimaryInd' is
checked] and Line 39a 'TotalBoxesCheckedCnt' has the value 1 and Line 39b checkbox
'MustItemizeInd' is not checked and Line 40 'modifiedStandardDeductionInd' does not have a
value and Schedule A (Form 1040) is not present in the return, then Line 40
'TotalItemizedOrStandardDedAmt' must equal 13400.
If Form 1040, Line 5 checkbox "Qualifying Widow(er)" is checked (element
'IndividualReturnFilingStatusCd' has the value 5) and [Line 6a checkbox 'ExemptPrimaryInd' is
checked] and Line 39a 'TotalBoxesCheckedCnt' has the value 2 and Line 39b checkbox
'MustItemizeInd' is not checked and Line 40 'modifiedStandardDeductionInd' does not have a
value and Schedule A (Form 1040) is not present in the return, then Line 40
'TotalItemizedOrStandardDedAmt' must equal 14600.
If Form 5405 is present in the return, then the sum of all Form 5405, Line 8
'FirstTimeHmByrRepaymentAmt' must be equal to Form 1040, Line 59b
'FirstTimeHmByrRepaymentAmt'.
If Form 1040, Line 65 'AdditionalChildTaxCreditAmt', has a non-zero value, then Schedule
8812(Form 1040A or Form 1040) must be attached to Line 65.
If in [OtherAdjustmentsStatement] present in the return, 'OtherAdjustmentLitCd' has the value
"FORM 2555", then the corresponding 'OtherAdjustmentsAmt' must be equal to the sum of all
Forms 2555, Line 50 'HousingDeductionAmt'.
If Form 1040, Line 52 'ResidentialEnergyCreditAmt' has a non-zero value, then it must equal the
sum of all Form 5695, Line 15 'ResidentialEgyEffPropCrAmt' and Form 5695, Line 30
'NonBusinessEnergyCrAmt'.
If Form 1040, Line 2 checkbox "Married filing jointly" is not checked (element
'IndividualReturnFilingStatusCd' does not have the value 2), then no more than one Form 4563
must be present in the return.
If in [OtherTaxStatement] present in the return, 'OtherTaxLit' has the value "HCTC", then Form
8885 must be present in the return.
Bona fide residents of Puerto Rico with income excluded under Internal Revenue Code Section
933 should file Form 1040-PR or Form 1040-SS to claim Additional Child Tax Credit.
If Form 1040, Line 3 'NRALiteralCd' has the value "NRA" and checkbox "Married filing separately"
is checked (element 'IndividualReturnFilingStatusCd' has the value 3), then Line 6b checkbox
'ExemptSpouseInd' must not be checked.
If Form 1040, Line 3 'NRALiteralCd' has the value "NRA" and checkbox "Married filing separately"
is checked (element 'IndividualReturnFilingStatusCd' has the value 3), then Line 6b
'ExemptSpouseName' must not have a value.
If Form 1040, Line 3 'NRALiteralCd' has the value "NRA" and checkbox "Married filing separately"
is checked (element 'IndividualReturnFilingStatusCd' has the value 3), then Line 6b
'ExemptSpouseNameControl' must not have a value.
If in [OtherIncomeTypeStatement] present in the return, there is a
[NetOperatingLossCarryforwardDeductionStatement] attached to the 'OtherIncomeTypeStmt',
then the corresponding 'OtherIncomeLitCd' must have the value 'NOL' and 'OtherTaxAmt' must
have a non-zero value.
Incorrect Data
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Active
Incorrect Data
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Active
Data Mismatch
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Active
Missing
Document
Math Error
Reject
Active
Reject
Active
Data Mismatch
Reject
Active
Multiple
Documents
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Active
Missing
Document
Incorrect Data
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Active
Reject
Active
Incorrect Data
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Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
F1040-355-02
F1040-358-01
F1040-359-01
F1040-360
F1040-361-02
F1040-362
F1040-363
F1040-364
F1040-365
F1040-366
F1040-367
F1040-369-01
17
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F1040-370-02
If Form 1040, Line 50 'RtrSavingsContributionsCrAmt' has a non-zero value and Line 1 checkbox
"Single" or Line 3 checkbox "Married filing separately" or Line 5 checkbox "Qualifying widow(er)
with dependent child" is checked (element 'IndividualReturnFilingStatusCd' has a value of 1, 3 or
5), then Line 37 'AdjustedGrossIncomeAmt' must not be greater than 29500.
If Form 1040, Line 50 'RtrSavingsContributionsCrAmt' has a non-zero value and Line 4 checkbox
"Head of household" is checked (element 'IndividualReturnFilingStatusCd' has the value 4), then
Line 37 'AdjustedGrossIncomeAmt' must not be greater than 44250.
If Form 1040, Line 50 'RtrSavingsContributionsCrAmt' has a non-zero value and Line 2 checkbox
"Married filing jointly" is checked (element 'IndividualReturnFilingStatusCd' has the value 2), then
Line 37 'AdjustedGrossIncomeAmt' must not be greater than 59000.
If in [OtherTaxStatement] attached to Form 1040, Line 60, 'OtherTaxLit' has the value "8936R",
then the corresponding ‘OtherTaxAmt’ must have a non-zero value.
Form 1040, Line 36 'OtherAdjustmentsTotalAmt' must be equal to the sum of all
'OtherAdjustmentsAmt' in [OtherAdjustmentsStatement].
If Form 1040, Line 2 checkbox "Married filing jointly" is not checked (element
'IndividualReturnFilingStatusCd' does not have the value 2) and the number of Qualifying Child's
SSN that has a value on Schedule EIC(Form 1040A or 1040) is one, then Form 1040, Line 37
'AdjustedGrossIncomeAmt' must not be greater than 37870.
If Form 1040, Line 2 checkbox "Married filing jointly" is checked (element
'IndividualReturnFilingStatusCd' has the value 2) and the number of Qualifying Child's SSN that
has a value on Schedule EIC(Form 1040A or 1040) is one, then Form 1040, Line 37
'AdjustedGrossIncomeAmt' must not be greater than 43210.
If Form 1040, Line 2 checkbox "Married filing jointly" is not checked (element
'IndividualReturnFilingStatusCd' does not have the value 2) and the number of Qualifying Child's
SSN that has a value on Schedule EIC(Form 1040A or 1040) is two, then Form 1040, Line 37
'AdjustedGrossIncomeAmt' must not be greater than 43038.
If Form 1040, Line 2 checkbox "Married filing jointly" is checked (element
'IndividualReturnFilingStatusCd' has the value 2) and the number of Qualifying Child's SSN that
has a value on Schedule EIC(Form 1040A or 1040) is two, then Form 1040, Line 37
'AdjustedGrossIncomeAmt' must not be greater than 48378.
If Form 1040, Line 2 checkbox "Married filing jointly" is not checked (element
'IndividualReturnFilingStatusCd' does not have the value 2) and the number of Qualifying Child's
SSN that has a value on Schedule EIC(Form 1040A or 1040) is three, then Form 1040, Line 37
'AdjustedGrossIncomeAmt' must not be greater than 46227.
If Form 1040, Line 2 checkbox "Married filing jointly" is checked (element
'IndividualReturnFilingStatusCd' has the value 2) and the number of Qualifying Child's SSN that
has a value on Schedule EIC(Form 1040A or 1040) is three, then Form 1040, Line 37
'AdjustedGrossIncomeAmt' must not be greater than 51567.
If the number of Qualifying Child's SSN that has a value on Schedule EIC(Form 1040A or 1040) is
one, then Form 1040, Line 64a 'EarnedIncomeCreditAmt' must not be greater than 3250.
If the number of Qualifying Child's SSN that has a value on Schedule EIC(Form 1040A or 1040) is
two, then Form 1040, Line 64a 'EarnedIncomeCreditAmt' must not be greater than 5372.
If the number of Qualifying Child's SSN that has a value on Schedule EIC(Form 1040A or 1040) is
three, then Form 1040, Line 64a 'EarnedIncomeCreditAmt' must not be greater than 6044.
Incorrect Data
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Active
Incorrect Data
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Active
Incorrect Data
Reject
Active
Missing Data
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Active
Data Mismatch
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
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Active
Incorrect Data
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Active
Incorrect Data
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Active
Incorrect Data
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Active
Incorrect Data
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Active
F1040-371-02
F1040-372-02
F1040-373-02
F1040-376
F1040-377-02
F1040-378-02
F1040-379-02
F1040-380-02
F1040-381-02
F1040-382-02
F1040-383-02
F1040-384-02
F1040-385-02
18
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F1040-386-02
If Form 1040, Line 3 checkbox "Married filing separately" is checked (element
'IndividualReturnFilingStatusCd' has the value 3) and [Line 6a checkbox 'ExemptPrimaryInd' and
6b checkbox 'ExemptSpouseInd' are checked] and Line 39a checkbox 'TotalBoxesCheckedCnt'
has the value 3 and Line 39b checkbox 'MustItemizeInd' is not checked and Line 40
'modifiedStandardDeductionInd' does not have a value, and Schedule A (Form 1040) is not
present in the return, then Line 40 'TotalItemizedOrStandardDedAmt' must equal 9700.
If Form 1040, Line 3 checkbox "Married filing separately" is checked (element
'IndividualReturnFilingStatusCd' has the value 3) and [Line 6a checkbox 'ExemptPrimaryInd' and
6b checkbox 'ExemptSpouseInd' are checked] and Line 39a checkbox 'TotalBoxesCheckedCnt'
has the value 4 and Line 39b checkbox 'MustItemizeInd' is not checked and Line 40
'modifiedStandardDeductionInd' does not have a value, and Schedule A (Form 1040) is not
present in the return, then Line 40 'TotalItemizedOrStandardDedAmt' must equal 10900.
Form 1040, Line 70 'TotalFuelTaxCreditAmt' must be equal to Form 4136, Line 17
'TotalFuelTaxCreditAmt'.
If Form 1040, Line 3 checkbox "Married filing separately"is checked (element
'IndividualReturnFilingStatusCd' has the value 3), then Form 8863 must not be present in the
return.
Form 1040, Line 59b 'FirstTimeHmByrRepaymentAmt' must not be greater than the First Time
Homebuyer Credit amount in the e-file database.
The total number of checkboxes checked on Form 1040, Line 39a 'Primary65OrOlderInd' and
'PrimaryBlindInd' and 'Spouse65OrOlderInd' and 'SpouseBlindInd' must be equal to the value on
Line 39a 'TotalBoxesCheckedCnt'.
If Form 1040, Line 2 checkbox "Married filing jointly" is checked (element
'IndividualReturnFilingStatusCd' has the value 2), and the sum of [Line 37
'AdjustedGrossIncomeAmt' and Line 33 'StudentLoanInterestDedAmt' ] is greater than 155000,
then Line 33 'StudentLoanInterestDedAmt' must be equal to zero if an amount is entered.
If Form 1040, Line 1 checkbox "Single" is checked (element 'IndividualReturnFilingStatusCd' has
the value 1), and the sum of [ Line 37 'AdjustedGrossIncomeAmt' and Line 33
'StudentLoanInterestDedAmt'] is greater than 75000, then Line 33 'StudentLoanInterestDedAmt'
must be equal to zero if an amount is entered.
If Form 1040, Line 4 checkbox "Head of household" is checked (element
'IndividualReturnFilingStatusCd' has the value 4), and the sum of [ Line 37
'AdjustedGrossIncomeAmt' and Line 33 'StudentLoanInterestDedAmt' ] is greater than 75000,
then Line 33 'StudentLoanInterestDedAmt' must be equal to zero if an amount is entered.
If Form 1040, Line 5 checkbox "Qualifying widow(er) with dependent child" is checked (element
'IndividualReturnFilingStatusCd' has the value 5), and the sum of [ Line 37
'AdjustedGrossIncomeAmt' and Line 33 'StudentLoanInterestDedAmt' ] is greater than 75000,
then Line 33 'StudentLoanInterestDedAmt' must be equal to zero if an amount is entered.
If [FEC Record] is present in the return, then in [WagesNotShownSchedule], there must be at
least one 'WagesLit' that has the value "FEC" or Form 1040, Line 16b
'ForeignEmployerPensionCd' must have the value "FEP" or Form 1040, Line 16b
'TaxableForeignPensionsTotalAmt' must have a non-zero value.
For each dependent on Form 1040, Line 6c(2), whose 'DiedLiteralCd' has the value "DIED", there
must be a binary attachment with Description "BirthCertificate" or "DeathCertificate" or
"HospitalMedicalRecords" present in the return.
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F1040-387-02
F1040-388-01
F1040-389
F1040-394
F1040-395
F1040-396
F1040-397
F1040-398
F1040-399
F1040-402
F1040-403
19
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F1040-404
If in [OtherTaxStatement] attached to Form 1040, Line 60, 'OtherTaxLit' has the value "HCTC",
then the corresponding 'OtherTaxAmt' must be equal to the sum of all Form 8885, Line 5
'HealthCoverageTaxCreditAmt' with a value less than zero. (The negative sign for the Form 8885,
Line 5 amount will be disregarded.)
If Form 1040, Line 4 checkbox "Head of Household" is checked (element
'IndividualReturnFilingStatusCd' has the value 4), then 'SpouseSignaturePIN' must not have a
value in the Return Header.
If Form 1040, Line 3 checkbox "Married filing separately' is checked (element
'IndividualReturnFilingStatusCd' has the value 3) and Line 6b checkbox 'ExemptSpouseInd' is
checked, then spouse must have no income (or loss).
If Form 1040, Line 4 checkbox "Head of Household" is checked (element
'IndividualReturnFilingStatusCd' has the value 4), and Line 6b checkbox 'ExemptSpouseInd' is
checked, then spouse must have no income (or loss).
If Form 1040, Line 3 checkbox "Married filing separately" is checked (element
'IndividualReturnFilingStatusCd' has the value 3), then Line 33 'StudentLoanInterestDedAmt'
must have a zero value if an amount is entered.
Data on the tax return indicates that the filer is a bona fide resident of Puerto Rico with only
Puerto Rico income and does not have a U. S. tax filing obligation. However, if the filer has selfemployment income from Puerto Rico and/or wishes to claim the Additional Child Tax Credit,
they must do so on a Form 1040-PR or Form 1040-SS. Otherwise, they should file a return with
the Departamento de Hacienda, PO Box 9022501, San Juan, PR 00902-2501.
Form 1040, Line 65 'AdditionalChildTaxCreditAmt' must be equal to Schedule 8812(Form 1040A
or Form 1040), Line 13 'AdditionalChildTaxCreditAmt'.
If Form 1040, Line 76 'AmountOwedAmt' has a value greater than zero, then Line 74a 'RefundAmt'
must be equal to zero if an amount is entered.
If Form 1040, Line 74a 'RefundAmt' has a value greater than zero, then Line 76 'AmountOwedAmt'
must be equal to zero if an amount is entered.
Form 1040, Line 59a 'HouseholdEmploymentTaxAmt' must be equal to the sum of all Schedule H
(Form 1040), Line 8 'TotSocSecMedcrAndFedIncmTaxAmt' and Line 26
'CombinedFUTATaxPlusNetTaxesAmt'.
If Form 1040, Line 6c(2) 'DependentSSN' has an ITIN and Line 6c(4) checkbox
'EligibleForChildTaxCreditInd' is checked for that dependent, and Line 51, 'ChildTaxCreditAmt'
has a non-zero value, then Schedule 8812 (Form 1040A or Form 1040) must be present in the
return.
The sum of all 'OtherTaxAmt' in [OtherTaxStatement] attached to Form 1040, Line 60 with
corresponding 'OtherTaxLit' having the value "FROM FORM 8960" must be equal to Form 8960,
Line 17 'IndivNetInvstIncomeTaxAmt'.
If in [OtherTaxStatement] attached to Form 1040, Line 60, at least one 'OtherTaxLit' has the value
"SEC. 1291 INTEREST" and the corresponding 'OtherTaxAmt' has a value greater than zero, then
Form 8621, Line 16f 'InterestOnEachNetIncrInTaxAmt' must have a value greater than zero.
If Form 8621, Line 16f, 'InterestOnEachNetIncrInTaxAmt' has a non-zero value, then there must be
an [OtherTaxStatement] attached to Form 1040, Line 60, with 'OtherTaxLit' having the value "SEC.
1291 INTEREST" and the corresponding 'OtherTaxAmt' with a non-zero value.
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Unsupported
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F1040-405-01
F1040-406
F1040-407
F1040-408
F1040-409
F1040-410
F1040-411
F1040-412
F1040-413-02
F1040-414
F1040-420
F1040-421
F1040-422
20
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F1040-423
If in [OtherTaxStatement] attached to Form 1040, Line 60, at least one 'OtherTaxLit' has the value
"SEC. 1294 DEFERRED TAX" and the corresponding 'OtherTaxAmt' has a value greater than zero,
then Form 8621, Line 23 'DeferredTaxDueWithThisRetAmt' must have a value greater than zero.
If Form 8621, Line 23, 'DeferredTaxDueWithThisRetAmt', has a non-zero value, then there must be
an [OtherTaxStatement] attached to Form 1040, Line 60, with 'OtherTaxLit' having the value "SEC.
1294 DEFERRED TAX" and the corresponding 'OtherTaxAmt' with a non-zero value.
If in [OtherTaxStatement] attached to Form 1040, Line 60, at least one 'OtherTaxLit' has the value
"SEC. 1294 INTEREST" and the corresponding 'OtherTaxAmt' has a value greater than zero, then
Form 8621, Line 24 'AccruedInterestDueThisRetAmt' must have a value greater than zero.
If on Form 8621, Line 24 'AccruedInterestDueThisRetAmt', has a non-zero value, then there must
be an [OtherTaxStatement] attached to Form 1040, Line 60, with 'OtherTaxLit' having the value
"SEC. 1294 INTEREST" and the corresponding 'OtherTaxAmt' with a non-zero value.
If Form 1040, Line 6a checkbox 'ExemptPrimaryInd' is checked, then Primary SSN in the Return
Header must not be the same as a 'DependentSSN' on another tax return.
If Line 1 checkbox "Single" or Line 2 checkbox "Married filing jointly" or Line 5 checkbox
"Qualifying widow(er) with dependent child" is checked (element
'IndividualReturnFilingStatusCd' has a value 1 or 2 or 5), then the Primary SSN in the Return
Header must not be equal to Spouse SSN on another tax return in which Married Filing Separately
is the filing status.
Each Dependent's SSN on this return cannot be used on another return as a Primary or
Secondary SSN with Line 6a checkbox 'ExemptPrimaryInd' or Line 6b checkbox
'ExemptSpouseInd' checked on that return.
If Form 1040, Line 6b checkbox 'ExemptSpouseInd' is checked, then Spouse SSN in the Return
Header must not be the same as a 'DependentSSN' on another tax return.
If 'PINTypeCd' in the Return Header has the value "Self-Select On-Line" and Form 1040, Line 2
checkbox "Married filing jointly" is not checked (element 'IndividualReturnFilingStatusCd' does
not have the value 2), then 'PrimaryBirthDt' in the Return Header must match the e-File database.
If 'PINTypeCd' in the Return Header has the value "Self-Select On-Line" and Form 1040, Line 2
checkbox "Married filing jointly" is checked (element 'IndividualReturnFilingStatusCd' has the
value 2), and 'SpecialProcessingLiteralCd' does not have a value and
'SpecialProcessingLiteralCd2' does not have a value and 'SpecialProcessingCodeTxt' does not
have a value and 'PrimaryDateOfDeath' does not have a value, then 'PrimaryBirthDt' in the Return
Header must match the e-File database.
If 'PINTypeCd' in the Return Header has the value "Self-Select On-Line" and Form 1040, Line 2
checkbox "Married filing jointly" is checked (element 'IndividualReturnFilingStatusCd' has the
value 2), and 'SpecialProcessingLiteralCd' does not have a value and
'SpecialProcessingLiteralCd2' does not have a value and 'SpecialProcessingCodeTxt' does not
have a value and 'SpouseDateOfDeath' does not have a value, then 'SpouseBirthDt' in the Return
Header must match the e-File database.
Form 1040, for each dependent that has Line 6c(4) checkbox 'EligibleForChildTaxCreditInd'
checked, the corresponding Line 6c(2) 'DependentSSN' must only be used once as a qualifying
child.
If Form 1099-R has a US Address in the Payers Address, then 'State' must have a value.
If Form 1099-R has a US Address in the Payers Address, then 'ZipCode' must have a value.
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F1040-424
F1040-425
F1040-426
F1040-510
F1040-511
F1040-512
F1040-513
F1040-524-01
F1040-525-01
F1040-526-01
F1040-563
F1099R-002
F1099R-003
21
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F1099R-004
If Form 1099-R has a US Address in the Payers Address, then the first five digits of the Payers Zip
Code must be with in the valid ranges of Zip codes listed for the corresponding State
Abbreviation. See Publication 4164.
Form 1099-R, 'PayerFederalIdNumber' is invalid for processing an Individual e-filed return.
Form 1099-R, 'PayerFederalIdNumber' must match data in the e-File database.
Form 1099-R, 'PayerFederalIdNumber' was issued after the Tax Year in the Return Header.
Among all Forms 1116 present in the return with 'AlternativeMinimumTaxCd' having the value
"AMT", there must be only one Form 1116 with each one of the following checkboxes checked:
'ForeignIncPassiveCategoryInd', 'ForeignIncGeneralCategoryInd', 'ForeignIncSection901jInd',
'ForeignIncResourcedTreatyInd', 'ForeignIncLumpSumDistribInd'.
If for any country in Form 1116, Part II, column (n) 'OtherCurrencyTaxPaidAmt' has a non-zero
value, then [OtherCurrencyTaxPaidStatement] must be attached to column (n).
If Form 1116, Line 10 'ForeignTaxCrCarrybackOrOverAmt' has a non-zero value, then
[ForeignTaxCrCarrybackComputationStatement] must be attached to Line 10.
If Form 1116, Line 12 'ForeignTaxReductionAmt' has a non-zero value, then
[ForeignTaxReductionStatement] must be attached to Line 12.
If only one Form 1116 is present in the return, then Line 28 'SmllrOfRtnTaxOrForeignTaxCrAmt'
must be equal to Line 22 'GrossForeignTaxCreditAmt'.
If only one Form 1116 is present in the return, then all of the following must be equal to zero if an
amount is entered: Line 23 'ForeignPassiveIncTaxCreditAmt', Line 24
'ForeignGeneralIncTaxCreditAmt', Line 25 'ForeignIncRsrcdTreatyTaxCrAmt', Line 26
'ForeignIncLumpSumDistribCrAmt', Line 27 'TentativeForeignTaxCreditAmt'.
If Form 1116, Line 1b 'AltBasisCompensationSourceInd' checkbox is checked, then
[AltBasisCompensationSourceStatement] must be attached to Line 1b.
If for any country in Form 1116, Part II, column (k) 'ForeignTaxWithheldOnDivAmt' has a non-zero
value, then [ForeignTaxWithheldOnDividendsStatement] must be attached to column (k).
If for any country in Form 1116, Part II, column (l) 'ForeignTaxWithheldOnRentAmt' has a nonzero value, then [ForeignTaxWthldOnRentsAndRoyaltiesStatement] must be attached to column
(l).
If for any country in Form 1116, Part II, column (m) 'ForeignTaxWithheldOnIntAmt' has a non-zero
value, then [ForeignTaxWithheldOnInterestStatement] must be attached to column (m).
If for any country in Form 1116, Line 2 'ForeignIncRelatedExpensesAmt' has a non-zero value,
then [ForeignIncmRelatedExpensesStmt] must be attached to Line 2.
If for any country in Form 1116, Line 3b 'OtherDeductionsNotRelatedAmt' has a non-zero value,
then [OtherDeductionsNotRelatedStatement] must be attached to Line 3b.
If there is more than one Form 1116 with Item c checkbox 'ForeignIncSection901jInd' or Item e
'ForeignIncLumpSumDistribInd' not checked, then only one of those Form 1116s can have a nonzero value on Line 30 'ForeignTaxCreditAmt'.
If Form 1116, Line 16 'ForeignIncomeNetAdjustmentAmt' has a non-zero value, then
[ForeignIncomeNetAdjustmentStatement] must be attached to Line 16.
Form 1310, 'DecedentSSN' must be equal to 'PrimarySSN' in the Return Header, if Line 2
checkbox "Married filing jointly" is not checked (element 'IndividualReturnFilingStatusCd' does
not have the value 2) in the return.
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F1099R-499-01
F1099R-502-01
F1099R-505-01
F1116-002
F1116-003
F1116-004
F1116-005
F1116-006
F1116-007
F1116-008
F1116-009-01
F1116-010-01
F1116-011-01
F1116-012
F1116-013
F1116-014-01
F1116-017
F1310-002
22
Missing
Document
Incorrect Data
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F1310-004
Form 1310, 'DecedentSSN' must be equal to 'PrimarySSN' or 'SpouseSSN' in the Return Header, if
Line 2 checkbox "Married filing jointly" is checked (element 'IndividualReturnFilingStatusCd' has
the value 2) in the return.
If two Forms 1310 are present in the Return, their 'DecedentSSN's must not be equal.
Form 1310, 'RefundDueTaxYear' must be equal to 'TaxYr' in the Return Header.
Form 1310, the year of 'DeathDt' must not be less than 'TaxYr' in the Return Header.
Form 1310, 'DeathDt' must be the same as 'PrimaryDateOfDeath' or 'SpouseDateOfDeath' in the
return.
Form 1310, Part II, Line 2a 'CourtAppointedRepInd' must have a choice of "No" indicated.
Form 1310, Part II, Line 2b 'RepresentativeToBeAppointedInd' must have a choice of "No"
indicated .
Form 1310, Part II, line 3 'PaymentAccordingToStateLawInd' must have a choice of "Yes"
indicated.
Form 1310, 'RefundClaimantSSN' must not be equal to the 'PrimarySSN' in the Return Header.
Form 1310, 'RefundClaimantSSN' must be equal to 'SpouseSSN' in the Return Header if Line 3
checkbox "Married filing separately" is checked (element 'IndividualReturnFilingStatusCd' has
the value 3) in the return.
Form 1310, 'RefundClaimantSSN' must not be equal to 'SpouseSSN' in the Return Header if Line 3
checkbox "Married filing separately" is not checked (element 'IndividualReturnFilingStatusCd'
does not have the value 3) in the return.
If two Forms 1310 are present in the Return, their 'RefundClaimantSSN's must be equal.
Form 1310, Name Control of the person claiming refund 'PersonNameControlTxt' and SSN of
Person claiming Refund 'RefundClaimantSSN' must match the e-File database.
Form 2106, 'SocialSecurityNumber' provided must be equal to the Primary SSN or the Spouse
SSN in the Return Header.
There can be no more than 2 Forms 2106 present whose 'SocialSecurityNumber' is the same as
the Primary SSN in the Return Header.
There can be no more than 2 Forms 2106 present whose 'SocialSecurityNumber' is the same as
the Spouse SSN in Return Header.
Form 2106-EZ, 'SSN' must be equal to 'PrimarySSN' or 'SpouseSSN' in the Return Header.
If two Forms 2106-EZ are present in the return, their SSN's must not be equal.
The SSN on Form 2106-EZ must not be equal to the SSN on a Form 2106 in the same return.
Form 2120, 'CalendarYear' must be equal to 'TaxYr' in the Return Header.
Form 2120, 'QualifyingPersonName' must be equal to one of the Dependent's name on Line 6c of
the return.
Each SSN that has a value on Form 2120, 'EligiblePersonWaivingDepdRight' must not be equal to
the 'PrimarySSN' in the Return Header.
Each SSN that has a value on Form 2120, 'EligiblePersonWaivingDepdRight' must not be equal to
the 'SpouseSSN' in the Return Header when the return filing status is "Married filing jointly"
(element 'IndividualReturnFilingStatusCd' has the value 2).
Each SSN that has a value on Form 2120, 'EligiblePersonWaivingDepdRight' must not have the
following values: "123456789", "111111111", "222222222", "333333333", "444444444",
"555555555", "666666666", "777777777", "888888888", "999999999".
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F1310-005
F1310-006-01
F1310-007-01
F1310-008
F1310-009
F1310-010
F1310-011
F1310-012
F1310-014
F1310-015
F1310-016
F1310-518
F2106-001
F2106-002
F2106-003
F2106EZ-001
F2106EZ-002
F2106EZ-003
F2120-001-01
F2120-002
F2120-003
F2120-004
F2120-005
23
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F2210-002-02
On Form 2210, Part II, one of more of the following checkboxes must be checked: (Line A
'WaiverOfEntirePenaltyInd' or Line B 'WaiverOfPartOfPenaltyInd' or Line C
'AnnualizedIncomeMethodInd' or Line D 'ActuallyWithheldInd' or Line E 'JointReturnInd').
If Form 2210, Part II, Line A checkbox 'WaiverOfEntirePenaltyInd' is checked, then
[WaiverExplanationStatement] must be attached to Form 2210.
If Form 2210, Part II, Line B checkbox 'WaiverOfPartOfPenaltyInd' is checked, then
[WaiverExplanationStatement] must be attached to Form 2210.
If Form 2210-F, Part I, Line A checkbox 'PenaltyWaiverRequestInd' is checked, then
[WaiverExplanationStatement] must be attached to Line 16.
Form 2210-F, Line 4d 'FirstTimeHmByrCreditAmt' must be zero if an amount is entered.
Form 2210-F, Line 4f 'AdoptionCreditAmt' must be zero if an amount is entered.
Form 2439, 'ShareholderSSN' must be equal to the 'PrimarySSN' or 'SpouseSSN' in the return
header of Form 1040.
If Form 2439 is attached to Form 1040, Line 71a 'Form2439Ind', then 'ShareholderSSN' must have
a value."
If Form 2439 is present in the return, then 'RegInvstCoOrReInvstTrustName' must have a value.
If Form 2439 is present in the return, then 'RICOrREITEIN' must have a value.
Form 2439, 'RICOrREITEIN' must match data in the e-File database.
Form 2439, 'RICOrREITEIN' was issued after the 'TaxYr' in the Return Header.
Form 2441, Part I, Line 1(c), each "Identifying number" provided must not be the same as the
Primary SSN or the Spouse SSN in the Return Header.
If Form 2441, Part II, Line 3 'TotalQlfdExpensesOrLimitAmt' or Part II, Line 11
'CrForChildAndDEPDCareAmt', or Part III, Line 29 'NetAllowableAmt' has a value greater than
zero, then Part II, Line 2(b) 'QualifyingPersonSSN' must have a value unless
'CPYECreditLiteralCd' has the value "CPYE" in "CPYE Explanation Statement"
[CPYEExplanationStatement] attached to Part II, Line 9.
If Form 2441, Line 11 'CrForChildAndDEPDCareAmt' has a value greater than zero and Filing
Status of the return is not "Married filing jointly" (element 'IndividualReturnFilingStatusCd' does
not have the value 2) and [ Line 3 'TotalQlfdExpensesOrLimitAmt' or Line 29 'NetAllowableAmt'
has a value greater than zero ], then Line 4 'PrimaryEarnedIncomeAmt' must have a value greater
than zero.
Each 'QualifyingPersonSSN' that has a value on Form 2441, Line 2(b) must be within the valid
range of SSN/ITIN/ATIN.
Form 2441, Part II, Line 2(b), each 'QualifyingPersonSSN' must not be the same as another
'QualifyingPersonSSN' in Part II, Line 2(b) of the same Form 2441.
If "CPYE Explanation Statement" [CPYEExplanationStatement] is attached to Form 2441, Part II,
Line 9 and if any of the following fields in the attachment has a value, then all of them must have
a value: 'CPYECreditAmt', 'CPYECreditLiteralCd', 'CPYEPersonFullName',
'CPYESocialSecurityNumber', 'HowCPYECreditwasfigured'.
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F2210-003
F2210-004
F2210F-001
F2210F-002
F2210F-003
F2439-002
F2439-003
F2439-004
F2439-005-01
F2439-502-01
F2439-505-01
F2441-001
F2441-002-01
F2441-004-02
F2441-009-01
F2441-010
F2441-011
24
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F2441-012-02
If Form 2441, Line 11 'CrForChildAndDEPDCareAmt' has a value greater than zero, and Filing
Status of the return is "Married filing jointly" (element 'IndividualReturnFilingStatusCd' has the
value 2) and [ Line 3 'TotalQlfdExpensesOrLimitAmt' or Line 29 'NetAllowableAmt' has a value
greater than zero], then Line 4 'PrimaryEarnedIncomeAmt' and Line 5 'SpouseEarnedIncomeAmt'
must have a value greater than zero. However, if 'PrimaryDateOfDeath' or 'SpouseDateOfDeath' in
the return has a value, then only one of the earned income amounts (Line 4
'PrimaryEarnedIncomeAmt' or Line 5 'SpouseEarnedIncomeAmt') needs to have a value greater
than zero.
Form 2441, Part I, Line 1(b), each 'SeeW2Cd' that has the value "SEEW2", the corresponding Line
1(c) shall not have a value for 'SSN' or 'EIN' or 'TaxExempt' or 'LAFCP' and Line 1(d) 'PaidAmt'
must be zero if an amount is entered.
For each 'SSN' or 'EIN' or 'LAFCP' or 'TaxExempt' that has a value on Form 2441, Line 1(c), the
corresponding Line 1(d) 'PaidAmt' must have a non-zero value.
For each child on Form 2441 whose Line 2(b) 'DiedLiteralCd' has the value "DIED", there must be
a binary attachment with Description "BirthCertificate" or "DeathCertificate" or
"HospitalMedicalRecords" present in the return.
Form 2441, Part II, Line 2(a) each 'QualifyingPersonNameControl' and the corresponding Line
2(b) 'QualifyingPersonSSN' must match data from the e-File database.
Form 2441, Part II, Line 2(b), each 'QualifyingPersonSSN' provided must not be the same as a
'QualifyingPersonSSN' in Part II, Line 2 of Form 2441 in another accepted tax return for the same
tax year.
The Qualifying Person SSN that has a value on Form 2441, Line 2(b) has been locked because
Social Security Administration records indicate the number belongs to a deceased individual.
The Qualifying Person SSN that has a value on Form 2441, Line 2(b) has been locked. The
account was locked per the taxpayer's request.
The Qualifying Person SSN that has a value on Form 2441, Line 2(b) has been locked. The
account was locked per the request of the qualifying person's parent or guardian.
Form 2555, 'SSN' must be equal to 'PrimarySSN' or 'SpouseSSN' in the Return Header.
If two Forms 2555 are present in the return, their SSN's must not be equal.
Form 2555, Line 42 'ForeignEarnedIncExclusionAmt' must not be greater than Line 26
'ForeignEarnedIncomeAmt'.
If Form 2555, Line 10 'BonaFideResidenceEndDt' is equal to 'TaxPeriodEndDt' in the Return
Header, then Line 10 'BonaFideResidenceBeginDt' must not be after the 'TaxPeriodBeginDt' in the
Return Header.
If Form 2555, Line 10 'BonaFideResidenceContinuedCd' has the value "CONTINUE", then Line 10,
'BonaFideResidenceBeginDt' must not be after 'TaxPeriodBeginDt' in the Return Header.
If Form 2555, Line 10 'BonaFideResidenceEndDt' is before 'TaxPeriodEndDt' in the Return Header
then Line 10 'BonaFideResidenceBeginDt' must not be after the first day of the previous tax year.
If Form 2555, Line 13a "SubmittedNonResidentStmtInd" has a choice of "Yes" indicated, then
Line 13b 'RequiredToPayIncomeTaxInd' must not have a choice of "No" indicated.
If Form 2555, Line 8a checkbox 'SeparateForeignResidenceInd' has a choice of "Yes" indicated,
then Line 8b 'SeparateForeignResLocationTxt' must have a value.
If Form 2555, Line 8a checkbox 'SeparateForeignResidenceInd' has a choice of "Yes" indicated,
then Line 8b 'SeparateForeignResidenceDayCnt' must have a non-zero value.
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Missing
Document
Reject
Active
Incorrect Data
Reject
Active
Duplicate
Condition
Reject
Active
Database
Validation Error
Database
Validation Error
Database
Validation Error
Incorrect Data
Incorrect Data
Incorrect Data
Reject and
Stop
Reject and
Stop
Reject and
Stop
Reject
Reject
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
F2441-013
F2441-014
F2441-015
F2441-524
F2441-526
F2441-991
F2441-992
F2441-994
F2555-001
F2555-002
F2555-003
F2555-004-01
F2555-005-01
F2555-006-01
F2555-007
F2555-008
F2555-009
25
Active
Active
Active
Active
Active
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F2555-010
Form 2555, Line 36 'HousingExclusionAmt' must not be greater than Line 34
'EmployerProvidedHousingAmt'.
Form 2555, Line 43 'TentativeIncomeExclusionAmt' must be equal to the sum of Line 36
'HousingExclusionAmt' and 42 'ForeignEarnedIncExclusionAmt'.
If Form 2555, Line 6b checkbox 'NoFrgnEarnIncExclPrevFiledInd' is checked, then Line 6c
'ForeignEarnIncExclRevokedInd' must have neither choices "Yes" or "No" indicated.
If Form 2555, Line 6b checkbox 'NoFrgnEarnIncExclPrevFiledInd' is checked, then Line 6d
'ForeignEarnIncExclRevokeTaxYr' must not have a value.
If Form 2555, Line 44 'DeductionAllocToExcludedIncAmt' has a non-zero value, then
[DeductionsAllocableToExcludedIncomeStatement] must be attached to Line 44.
Form 2555, Line 10 'BonaFideResidenceEndDt' must not be greater than the date submission was
received at the IRS.
Form 2555, Line 16 'PhysicalPresenceEndDt' must not be greater than the date submission was
received at the IRS.
If Form 2555, Line 10 'BonaFideResidenceBeginDt' has a value, then Line 16
'PhysicalPresenceBeginDt' must not have a value.
If Form 2555, 'claimFrgnEarnIncWaiverCd' does not have a value, and
[ForeignEarnedIncomeWaiverOfTimeRequirementsStatement] is not present in the Return and
Line 16 'PhysicalPresenceEndDt' has a value, then Line 16 'PhysicalPresenceEndDt' minus (-)
'PhysicalPresenceBeginDt' must be greater than 329 days.
Form 2555, Line 10 'BonaFideResidenceBeginDt' or Line 16 'PhysicalPresenceBeginDt' must have
a value.
Form 2555-EZ, 'SSN' must be equal to 'PrimarySSN' or 'SpouseSSN' in the Return Header.
If two Forms 2555-EZ are present in the return, their SSN's must not be equal.
Form 2555EZ, Line 18, 'ForeignEarnedIncExclusionAmt' must not be greater than Line 17,
'TotalForeignEarnedIncomeAmt'.
If Form 2555-EZ, Line 1b 'BonaFideResidenceEndDt' is equal to 'TaxPeriodEndDt' in the Return
Header, then Line 1b 'BonaFideResidenceBeginDt' must not be after the 'TaxPeriodBeginDt' in
the Return Header.
If Form 2555-EZ, Line 1b 'BonaFideResidenceContinuedCd' has the value "CONTINUE", then Line
1b, 'BonaFideResidenceBeginDt' must not be after 'TaxPeriodBeginDt' in the Return Header.
If Form 2555-EZ, Line 1a 'BonaFideResidentInd' has a choice of "Yes" indicated, then Line 1b
'BonaFideResidenceBeginDt' must have a value.
If Form 2555-EZ, Line 2a 'PhysicalPresenceInd' has a choice of "Yes" indicated, then Line 2b
'PhysicalPresenceBeginDt' must have a value.
Form 2555-EZ, Line 3 'TaxHomeTestInd' must have a choice of "Yes" indicated.
If Form 2555-EZ, Line 10b checkbox 'NoFrgnEarnIncExclPrevFiledInd' is checked, then Line 10d
'ForeignEarnIncExclRevokeTaxYr' must not have a value.
Form 2555EZ, Line 17, 'TotalForeignEarnedIncomeAmt' must not be greater than 97600.
If Form 2555-EZ, Line 1b 'BonaFideResidenceEndDt' is before 'TaxPeriodEndDt' in the Return
Header then Line 1b 'BonaFideResidenceBeginDt' must not be after the first day of the previous
tax year.
Form 2555-EZ, Line 1b 'BonaFideResidenceEndDt' must not be greater than the date submission
was received at the IRS.
Incorrect Data
Reject
Active
Math Error
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Missing
Document
Incorrect Data
Reject
Active
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Missing Data
Reject
Active
Incorrect Data
Incorrect Data
Incorrect Data
Reject
Reject
Reject
Active
Active
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Incorrect Data
Reject
Reject
Active
Active
Incorrect Data
Incorrect Data
Reject
Reject
Active
Active
Incorrect Data
Reject
Active
F2555-011
F2555-012-01
F2555-013-01
F2555-015
F2555-016
F2555-017
F2555-018
F2555-019
F2555-021
F2555EZ-001
F2555EZ-002
F2555EZ-003
F2555EZ-004-01
F2555EZ-005-01
F2555EZ-006
F2555EZ-008
F2555EZ-010
F2555EZ-012-01
F2555EZ-013-02
F2555EZ-014-01
F2555EZ-016
26
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F2555EZ-017
Form 2555-EZ, Line 2b 'PhysicalPresenceEndDt' must not be greater than the date submission
was received at the IRS.
If Form 2555-EZ, Line 1b 'BonaFideResidenceBeginDt' has a value, then, Line 2b
'PhysicalPresenceBeginDt' must not have a value.
If Form 2555-EZ, 'claimFrgnEarnIncWaiverCd' does not have a value, and
[ForeignEarnedIncomeWaiverOfTimeRequirementsStatement] is not present in the Return and
Line 2b 'PhysicalPresenceEndDt' has a value, then Line 2b 'PhysicalPresenceEndDt' minus (-)
'PhysicalPresenceBeginDt' must be greater than 329 days.
Form 2555-EZ, Line 1b 'BonaFideResidenceBeginDt' or Line 2b 'PhysicalPresenceBeginDt' must
have a value.
Form 2555-EZ, 'SSN' must not be equal to Form 2555, 'SSN'.
If Form 3468, Line 11h 'CertifiedHistStrctrGOZCrAmt' has a non-zero value, then Line 11k
'NPSProjectNum' or Line 11k 'EIN' must be present.
If Form 3468, Line 11i 'CalcCertHistStrctrAffctMWDAAmt' has a non-zero value, then Line 11k
'NPSProjectNum' or Line 11k 'EIN' must be present.
If Form 3468, Line 11j 'OtherCertifiedHistStrctrAmt' has a non-zero value, then Line 11k
'NPSProjectNum' or Line 11k 'EIN' must be present.
If Form 3468, Line 11k 'NPSProjectNum' has a value, then Line 11l 'NPSApprovalDt' must have a
value.
If Form 3468, Line 11k 'EIN' has a value, then Line 11l 'NPSApprovalDt' must have a value.
If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked and Part
III, Line 1u(c) 'MineRescueTeamTrainingCrAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1u(b) 'PassThroughEntityEIN' does not have a value, then
Form 8923 must be present in the return.
If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked and Part
III, Line 1u(c) 'MineRescueTeamTrainingCrAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1u(b) 'PassThroughEntityEIN' does not have a value, then
Form 8923 must be present in the return.
If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked and Part
III, Line 1l(c) 'CurrentYearBiodieselFuelCrAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1l(b) 'PassThroughEntityEIN' does not have a value, then
Form 8864 must be present in the return.
If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked and Part
III, Line 1l(c) 'CurrentYearBiodieselFuelCrAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1l(b) 'PassThroughEntityEIN' does not have a value, then
Form 8864 must be present in the return.
If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked, then Part
III, line 1v(c) 'AgriculturalChemicalsCreditAmt' must be less than 2,000,001.
If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked, then Part
III, line 1v(c) 'AgriculturalChemicalsCreditAmt' must be less than 2,000,001.
If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked and Part
III, Line 1k(c) 'CYEmplrProvChldCareFcltsCrAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1k(b) 'PassThroughEntityEIN' does not have a value, then
Form 8882 must be present in the return.
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Missing Data
Reject
Reject
Active
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Missing
Document
Reject
Reject
Active
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Missing
Document
Missing
Document
Reject
Active
Reject
Active
Reject
Active
F2555EZ-018
F2555EZ-019
F2555EZ-021
F2555EZ-022
F3468-006-01
F3468-007
F3468-008-01
F3468-009-01
F3468-010-01
F3800-133-01
F3800-134-01
F3800-141-01
F3800-142-01
F3800-145-01
F3800-146-01
F3800-149-01
27
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F3800-150-01
If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked and Part
III, Line 1k(c) 'CYEmplrProvChldCareFcltsCrAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1k(b) 'PassThroughEntityEIN' does not have a value, then
Form 8882 must be present in the return.
If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked and Part
III, Line 1i(c) 'CurrentYearNewMarketsCreditAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1i(b) 'PassThroughEntityEIN' does not have a value, then
Form 8874 must be present in the return.
If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked and Part
III, Line 1i(c) 'CurrentYearNewMarketsCreditAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1i(b) 'PassThroughEntityEIN' does not have a value, then
Form 8874 must be present in the return.
If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked and Part
III, Line 4h(c) 'SmallEmployerHIPCreditAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 4h(b) 'PassThroughEntityEIN' does not have a value, then
Form 8941 must be present in the return.
If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked and Part
III, Line 4h(c) 'SmallEmployerHIPCreditAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 4h(b) 'PassThroughEntityEIN' does not have a value, then
Form 8941 must be present in the return.
If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked and Part
III, Line 4g(c) 'QualifiedRailroadTrackMaintAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 4g(b) 'PassThroughEntityEIN' does not have a value, then
Form 8900 must be present in the return.
If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked and Part
III, Line 4g(c) 'QualifiedRailroadTrackMaintAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 4g(b) 'PassThroughEntityEIN' does not have a value, then
Form 8900 must be present in the return.
If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked and Part
III, Line 4f(c) 'CreditForEmployerSSMedcrTxAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 4f(b) 'PassThroughEntityEIN' does not have a value, then
Form 8846 must be present in the return.
If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked and Part
III, Line 4f(c) 'CreditForEmployerSSMedcrTxAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 4f(b) 'PassThroughEntityEIN' does not have a value, then
Form 8846 must be present in the return.
If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked and Part
III, Line 4e(c) 'RnwblElecCoalCrFromF8835Amt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 4e(b) 'PassThroughEntityEIN' does not have a value, then
Form 8835 must be present in the return.
If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked and Part
III, Line 4e(c) 'RnwblElecCoalCrFromF8835Amt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 4e(b) 'PassThroughEntityEIN' does not have a value, then
Form 8835 must be present in the return.
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
F3800-153-01
F3800-154-01
F3800-157-01
F3800-158-01
F3800-161-01
F3800-162-01
F3800-165-01
F3800-166-01
F3800-172-01
F3800-173-01
28
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F3800-178-01
If more than one Form 3800, Part III is submitted with Part III checkboxes "A",
'GeneralBusCrFromNnpssvActyInd', or "B" 'GeneralBusCrFromPassiveActyInd' checked, then
the consolidated Part III checkbox "I" 'ConsolidatedSectionInd' must be checked.
If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked and Part
III, Line 1c(c) 'CYIncreasingResearchCrAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1c(b) 'PassThroughEntityEIN' does not have a value, then
Form 6765 must be present in the return.
If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked and Part
III, Line 1c(c) 'CYIncreasingResearchCrAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1c(b) 'PassThroughEntityEIN' does not have a value, then
Form 6765 must be present in the return.
If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked and Part
III, Line 1d(c) 'CurrentYearLowIncomeHsngCrAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1d(b) 'PassThroughEntityEIN' does not have a value, then
Form 8586 must be present in the return.
If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked and Part
III, Line 1d(c) 'CurrentYearLowIncomeHsngCrAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1d(b) 'PassThroughEntityEIN' does not have a value, then
Form 8586 must be present in the return.
If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked and Part
III, Line 1e(c) 'CurrentYearDisabledAccessCrAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1e(b) 'PassThroughEntityEIN' does not have a value, then
Form 8826 must be present in the return.
If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked and Part
III, Line 1e(c) 'CurrentYearDisabledAccessCrAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1e(b) 'PassThroughEntityEIN' does not have a value, then
Form 8826 must be present in the return.
If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked and Part
III, Line 1f(c) 'CurrentYearRenewableElecCrAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1f(b) 'PassThroughEntityEIN' does not have a value, then
Form 8835 must be present in the return.
If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked and Part
III, Line 1f(c) 'CurrentYearRenewableElecCrAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1f(b) 'PassThroughEntityEIN' does not have a value, then
Form 8835 must be present in the return.
If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked and Part
III, Line 1g(c) 'CYIndianEmploymentCreditAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1g(b) 'PassThroughEntityEIN' does not have a value, then
Form 8845 must be present in the return.
If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked and Part
III, Line 1g(c) 'CYIndianEmploymentCreditAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1g(b) 'PassThroughEntityEIN' does not have a value, then
Form 8845 must be present in the return.
Missing Data
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
F3800-183-01
F3800-184-01
F3800-187-01
F3800-188-01
F3800-191-01
F3800-192-01
F3800-195-01
F3800-196-01
F3800-199-01
F3800-200-01
29
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F3800-203-01
If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked and Part
III, Line 1h(c) 'CurrentYearOrphanDrugCreditAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1h(b) 'PassThroughEntityEIN' does not have a value, then
Form 8820 must be present in the return.
If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked and Part
III, Line 1h(c) 'CurrentYearOrphanDrugCreditAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1h(b) 'PassThroughEntityEIN' does not have a value, then
Form 8820 must be present in the return.
If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked and Part
III, Line 1m(c) 'CurrentYearLowSulfurDslCrAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1m(b) 'PassThroughEntityEIN' does not have a value, then
Form 8896 must be present in the return.
If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked and Part
III, Line 1m(c) 'CurrentYearLowSulfurDslCrAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1m(b) 'PassThroughEntityEIN' does not have a value, then
Form 8896 must be present in the return.
If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked and Part
III, Line 1n(c) 'DistilledSpiritsCreditAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1n(b) 'PassThroughEntityEIN' does not have a value, then
Form 8906 must be present in the return.
If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked and Part
III, Line 1n(c) 'DistilledSpiritsCreditAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1n(b) 'PassThroughEntityEIN' does not have a value, then
Form 8906 must be present in the return.
If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked and Part
III, Line 1o(c) 'CurrentYearNnconvFuelCrAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1o(b) 'PassThroughEntityEIN' does not have a value, then
Form 8907 must be present in the return.
If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked and Part
III, Line 1o(c) 'CurrentYearNnconvFuelCrAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1o(b) 'PassThroughEntityEIN' does not have a value, then
Form 8907 must be present in the return.
If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked and Part
III, Line 1p(c) 'CurrentYrEngyEfficientHmCrAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1p(b) 'PassThroughEntityEIN' does not have a value, then
Form 8908 must be present in the return.
If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked and Part
III, Line 1p(c) 'CurrentYrEngyEfficientHmCrAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1p(b) 'PassThroughEntityEIN' does not have a value, then
Form 8908 must be present in the return.
If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked and Part
III, Line 1q(c) 'CYEngyEfficientApplianceAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1q(b) 'PassThroughEntityEIN' does not have a value, then
Form 8909 must be present in the return.
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
F3800-204-01
F3800-207-01
F3800-208-01
F3800-211-01
F3800-212-01
F3800-215-01
F3800-216-01
F3800-219-01
F3800-220-01
F3800-223-01
30
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F3800-224-01
If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked and Part
III, Line 1q(c) 'CYEngyEfficientApplianceAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1q(b) 'PassThroughEntityEIN' does not have a value, then
Form 8909 must be present in the return.
If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked and Part
III, Line 1r(c) 'CurrentYearAltMtrVehCrAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1r(b) 'PassThroughEntityEIN' does not have a value, then
Form 8910 must be present in the return.
If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked and Part
III, Line 1r(c) 'CurrentYearAltMtrVehCrAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1r(b) 'PassThroughEntityEIN' does not have a value, then
Form 8910 must be present in the return.
If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked and Part
III, Line 1s(c) 'CurrentYearAltRefuelingCrAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1s(b) 'PassThroughEntityEIN' does not have a value, then
Form 8911 must be present in the return.
If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked and Part
III, Line 1s(c) 'CurrentYearAltRefuelingCrAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1s(b) 'PassThroughEntityEIN' does not have a value, then
Form 8911 must be present in the return.
If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked and Part
III, Line 1v(c) 'AgriculturalChemicalsCreditAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1v(b) 'PassThroughEntityEIN' does not have a value, then
Form 8931 must be present in the return.
If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked and Part
III, Line 1v(c) 'AgriculturalChemicalsCreditAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1v(b) 'PassThroughEntityEIN' does not have a value, then
Form 8931 must be present in the return.
If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked and Part
III, Line 1w(c) 'DifferentialWagePaymentsCrAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1w(b) 'PassThroughEntityEIN' does not have a value, then
Form 8932 must be present in the return.
If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked and Part
III, Line 1w(c) 'DifferentialWagePaymentsCrAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1w(b) 'PassThroughEntityEIN' does not have a value, then
Form 8932 must be present in the return.
If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked and Part
III, Line 1x(c) 'CarbonDioxideCreditAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1x(b) 'PassThroughEntityEIN' does not have a value, then
Form 8933 must be present in the return
If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked and Part
III, Line 1x(c) 'CarbonDioxideCreditAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1x(b) 'PassThroughEntityEIN' does not have a value, then
Form 8933 must be present in the return.
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
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Active
Missing
Document
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Active
Missing
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Active
Missing
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Active
Missing
Document
Reject
Active
F3800-227-01
F3800-228-01
F3800-231-01
F3800-232-01
F3800-235-01
F3800-236-01
F3800-239-01
F3800-240-01
F3800-243-01
F3800-244-01
31
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F3800-247-01
If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked and Part
III, Line 1y(c) 'QlfyPlugInElecDriveMtrVehCrAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1y(b) 'PassThroughEntityEIN' does not have a value, then
Form 8936 must be present in the return.
If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked and Part
III, Line 1y(c) 'QlfyPlugInElecDriveMtrVehCrAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1y(b) 'PassThroughEntityEIN' does not have a value, then
Form 8936 must be present in the return.
If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked and Part
III, Line 1bb(c) 'CYGenBusCrElectingLgePrtshpAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1bb(b) 'PassThroughEntityEIN' does not have a value,
then Form Schedule K-1 (Form 1065B) must be present in the return.
If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked and Part
III, Line 1bb(c) 'CYGenBusCrElectingLgePrtshpAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1bb(b) 'PassThroughEntityEIN' does not have a value,
then Form Schedule K-1 (Form 1065B) must be present in the return.
If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked and Part
III, Line 3(c) 'EnterAmountFromF8844Amt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 3(b) 'PassThroughEntityEIN' does not have a value, then
Form 8844 must be present in the return.
If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked and Part
III, Line 3(c) 'EnterAmountFromF8844Amt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 3(b) 'PassThroughEntityEIN' does not have a value, then
Form 8844 must be present in the return.
If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked and Part
III, Line 4b(c) 'WorkOpportunityCrFrom5884Amt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 4b(b) 'PassThroughEntityEIN' does not have a value, then
Form 5884 must be present in the return.
If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked and Part
III, Line 4b(c) 'WorkOpportunityCrFrom5884Amt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 4b(b) 'PassThroughEntityEIN' does not have a value, then
Form 5884 must be present in the return.
If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked and Part
III, Line 4c(c) 'AlcoholAndCellulosicFuelCrAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 4c(b) 'PassThroughEntityEIN' does not have a value, then
Form 6478 must be present in the return.
If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked and Part
III, Line 4c(c) 'AlcoholAndCellulosicFuelCrAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 4c(b) 'PassThroughEntityEIN' does not have a value, then
Form 6478 must be present in the return.
If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked and Part
III, Line 4d(c) 'LowIncomeHousingCreditAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 4d(b) 'PassThroughEntityEIN' does not have a value, then
Form 8586 must be present in the return.
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
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Active
Missing
Document
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Active
Missing
Document
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Active
Missing
Document
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Active
Missing
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Active
Missing
Document
Reject
Active
F3800-248-01
F3800-255-01
F3800-256-01
F3800-259-01
F3800-260-01
F3800-263-01
F3800-264-01
F3800-267-01
F3800-268-01
F3800-271-01
32
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F3800-272-01
If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked and Part
III, Line 4d(c) 'LowIncomeHousingCreditAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 4d(b) 'PassThroughEntityEIN' does not have a value, then
Form 8586 must be present in the return.
If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked and Part
III, Line 1j(c) 'CurrentYrSmllEmplrPnsnPlanAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1j(b) 'PassThroughEntityEIN' does not have a value, then
Form 8881 must be present in the return.
If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked and Part
III, Line 1j(c) 'CurrentYrSmllEmplrPnsnPlanAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1j(b) 'PassThroughEntityEIN' does not have a value, then
Form 8881 must be present in the return.
If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked and Part
III, Line 4a(c) 'InvestmentCreditAmt' has a non-zero value in column (c), then Form 3468 must be
present in the return.
If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked and Part
III, Line 4a(c) 'InvestmentCreditAmt' has a non-zero value in column (c), then Form 3468 must be
present in the return.
If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked, then Part
III, line 1k(c) 'CYEmplrProvChldCareFcltsCrAmt' must be less than 150,001.
If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked, then Part
III, line 1k(c) 'CYEmplrProvChldCareFcltsCrAmt' must be less than 150,001.
If any Form 3800, Part III, checkbox "I" 'ConsolidatedSectionInd' is checked, then Part III, line
1k(c) 'CYEmplrProvChldCareFcltsCrAmt' must be less than 150,001.
If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked then Part
III, Line 1aa(c) 'NewHireRetentionCreditAmt' must be equal to zero if an amount is entered.
If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked then Part
III, line 1aa(c) 'NewHireRetentionCreditAmt' must be equal to zero if an amount is entered.
If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked then Part
III, line 1z(c) 'AllowableQualifiedElecVehAmt' must be equal to zero if an amount is entered.
If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked and then
Part III, line 1z(c) 'AllowableQualifiedElecVehAmt' must be equal to zero if an amount is entered.
If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked and Part
III, Line 1a(c) 'CurrentYearInvestmentCreditAmt' has a non-zero value in column (c), then Form
3468 must be present in the return.
If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked and Part
III, Line 1a(c) 'CurrentYearInvestmentCreditAmt' has a non-zero value in column (c), then Form
3468 must be present in the return.
If Form 4136, Line 4e(d) 'NontxUseUndyedKrsnTxd044CrAmt' has a non-zero value, then Line
4e(c) 'GallonsQty' must have a non-zero value.
If Form 4136, Line 4f(d) 'NontxUseUndyedKrsnTxd219CrAmt' has a non-zero value, then Line 4f(c)
'GallonsQty' must have a non-zero value.
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Math Error
Reject
Active
Math Error
Reject
Active
Math Error
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
F3800-275-01
F3800-276-01
F3800-280-02
F3800-283-02
F3800-284-02
F3800-285-02
F3800-288-02
F3800-295
F3800-296
F3800-297
F3800-298
F3800-299
F3800-300
F4136-001-01
F4136-002-01
33
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F4136-003-01
If Form 4136, Line 1c(d) 'NontaxableUseOfGasolineCrAmt' has a non-zero value, then Line 1a(c)
'OffHwyBusUseGasolineGalsQty' or Line 1b(c) 'FarmingPurposesGasolineGalsQty' or Line 1c(c)
'GallonsQty' must have a non-zero value.
If Form 4136, Line 2a(d) 'AviationGasolineCreditAmt' has a non-zero value, Line 2a(c)
'AviationGasolineGallonsQty' must have a non-zero value.
If Form 4136, Line 2b(d) 'AviationNontxGasCrAmt' has a non-zero value, then Form 4136 Line
2b(c) 'GallonsQty' must have a non-zero value.
If Form 4136, Line 3c(d) 'TrainUseOfUndyedDieselCrAmt' has a non-zero value, then Line 3c(c)
'TrainUseOfUndyedDieselGalsQty' must have a non-zero value.
If Form 4136, Line 3d(d) 'BusUseOfUndyedDieselCreditAmt' has a non-zero value, then Line 3d(c)
'BusUseOfUndyedDieselGalsQty' must have a non-zero value.
If Form 4136, Line 3e(d) 'ExpUndyedDieselFuelCreditAmt' has a non-zero value, then Line 3e(c)
'ExpUndyedDieselFuelGalsQty' must have a non-zero value.
If Form 4136, Line 4c(d) 'BusUseOfUndyedKeroseneCrAmt' has a non-zero value, then Line 4c(c)
'BusUseOfUndyedKeroseneGalsQty' must have a non-zero value.
If Form 4136, Line 4d(d) 'ExportedUndyedKeroseneCrAmt' has a non-zero value, then Line 4d(c)
'ExportedUndyedKeroseneGalsQty' must have a non-zero value.
If Form 4136, Line 5b(d) 'KeroseneUsedInAvnTxd219CrAmt' has a non-zero value, then Line 5b(c)
'KeroseneUsedInAvnTxd219GalsQty' must have a non-zero value.
If Form 4136, Line 6a(d) 'SlsUndyedDslUseStLclGovtCrAmt' has a non-zero value, then Line 6a(c)
'SlsUndyedDslStLclGovtGalsQty' must have a non-zero value.
If Form 4136, Line 7c(d) 'SlsUndyedKrsnUseBusCrAmt' has a non-zero value then, Line 7c(c)
'SlsUndyedKrsnUseBusGalsQty' must have a non-zero value.
If Form 4136, Line 8a(d) 'SlsKrsnUsedInAvnTxd219CrAmt' has a non-zero value, then Line 8a(c)
'SlsKrsnUsedInAvnTxd219GalsQty' must have a non-zero value.
If Form 4136, Line 8b(d) 'SlsKrsnUsedInAvnTxd244CrAmt' has a non-zero value, then Line 8b(c)
'SlsKrsnUsedInAvnTxd244GalsQty' must have a non-zero value.
If Form 4136, Line 8c(d) 'SlsKrsnNnxmptUseInAvnCrAmt' has a non-zero value, then Line 8c(c)
'SlsKrsnNnxmptUseInAvnGalsQty' must have a non-zero value.
If Form 4136, Line 8d(d) 'SlsKrsnOthNontxTxd244CrAmt' has a non-zero value, then Line 8d(c)
'GallonsQty' must have a non-zero value.
If Form 4136, Line 8e(d) 'SlsKrsnOthNontxTxd219CrAmt' has a non-zero value, then Line 8e(c)
'GallonsQty' must have a non-zero value.
If Form 4136, Line 9a(d) 'AlcoholFuelMixtureEthnlCrAmt' has a non-zero value, then Line 9a(c)
'AlcoholFuelMixtureEthnlGalsQty' must have a non-zero value.
If Form 4136, Line 10a(d) 'BiodieselMixtureCreditAmt' has a non-zero value, then Line 10a(c)
'BiodieselMixtureGallonsQty' must have a non-zero value.
If Form 4136, Line 10b(d) 'AgriBiodieselMixtureCreditAmt' has a non-zero value, then Line 10b(c)
'AgriBiodieselMixtureGallonsQty' must have a non-zero value.
If Form 4136, Line 10c(d) 'RenewableDieselMixtureCrAmt' has a non-zero value, then Line 10c(c)
'RenewableDieselMixtureGalsQty' must have a non-zero value.
If Form 4136, Line 12a(d) 'LiquefiedPetroleumGasCrAmt' has a non-zero value, then Line 12a(c)
'LiquefiedPetroleumGasGalsQty' must have a non-zero value.
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
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Active
Missing Data
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Active
Missing Data
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Active
Missing Data
Reject
Active
F4136-004-01
F4136-005-01
F4136-007-01
F4136-008-01
F4136-009-01
F4136-011-01
F4136-012-01
F4136-013-01
F4136-014-01
F4136-016-01
F4136-017-01
F4136-018-01
F4136-019-01
F4136-020-01
F4136-021-01
F4136-022-01
F4136-024-01
F4136-025-01
F4136-026-01
F4136-033-01
34
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F4136-034-01
If Form 4136, Line 12c(d) 'CompressedNaturalGasCreditAmt' has a non-zero value, then Line
12c(c) 'CompressedNaturalGasGalsQty' must have a non-zero value.
If Form 4136, Line 12b(d) 'PSeriesFuelsCreditAmt' has a non-zero value, then Form 12b(c)
'PSeriesFuelsGallonsQty' must have a non-zero value.
If Form 4136, Line 12d(d) 'LiquefiedHydrogenCreditAmt' has a non-zero value, then Line 12d(c)
'LiquefiedHydrogenGallonsQty' must have a non-zero value.
If Form 4136, Line 12e(d) 'LiquidFuelDerFromCoalCreditAmt' has a non-zero value, then Line
12e(c) 'LiquidFuelDerFromCoalGalsQty' must have a non-zero value.
If Form 4136, Line 12f(d) 'LiquidFuelDerBiomassCrAmt' has a non-zero value, then Line 12f(c)
'LiquidFuelDerBiomassGalsQty' must have a non-zero value.
If Form 4136, Line 12g(d) 'LiquefiedNaturalGasCreditAmt' has a non-zero value, then Line 12g(c)
'LiquefiedNaturalGasGallonsQty' must have a non-zero value.
If Form 4136, Line 13a(d) 'DslFuelSoldStLocalGovtCrAmt' has a non-zero value, then 13a(c)
'DslFuelSoldStLocalGovtGalsQty' must have a non-zero value
If Form 4136, Line 13b(d) 'KrsnFuelSoldStLocalGovtCrAmt' has a non-zero value, then Line 13b(c)
'KrsnFuelSoldStLocalGovtGalsQty' must have a non-zero value.
If Form 4136, Line 14a(d) 'NontxUseDieselWtrEmulsionCrAmt' has a non-zero value, then Line
14a(c) 'GallonsQty' in 'NontxUseDieselWaterEmulsion' or Line 14a(c) 'GallonsQty' in
'BusNontxUseDieselWtrEmulsion' must have a non-zero value.
If Form 4136, Line 14b(d) 'ExpNontxUseDslWtrEmulsionCrAmt' has a non-zero value, then Line
14b(c) 'ExpNontxUseDslWtrEmulsionQty' must have a non-zero value.
If Form 4136, Line 15(d) 'BlndrCrUseDslWtrEmulsionCrAmt' has a non-zero value, then Line 15(c)
'BlndrCrUseDslWtrEmulsionQty' must have a non-zero value.
If Form 4136, Line 16a(d) 'ExportedDyedDieselFuelCrAmt' has a non-zero value, then Line 16a(c)
'ExportedDyedDieselFuelGalsQty' must have a non-zero value.
If Form 4136, Line 16b(d) 'ExportedDyedKeroseneCreditAmt' has a non-zero value, then Line
16b(c) 'ExportedDyedKeroseneGallonsQty' must have a non-zero value.
If Form 4136, Line 2d(d) 'LUSTTxAvnFuelFrgnTradeCrAmt' has a non-zero value, then Line 2d(c)
'LUSTTxAvnFuelFrgnTradeGalsQty' must have a non-zero value.
If Form 4136, Line 5e(d) 'LUSTTxKrsnAvnFrgnTrdCrAmt' has a non-zero value, then Line 5e(c)
'LUSTTxKrsnAvnFrgnTrdGalsQty' must have a non-zero value.
If Form 4136, Line 12h(d) 'LiquefiedGasDerBiomassCrAmt' has a non-zero value, then Line 12h(c)
'LiquefiedGasDerBiomassGalsQty' must have a non-zero value.
If Form 4136, Line 12i(d) 'CompressedGasBiomassCreditAmt' has a non-zero value, then Line
12i(c) 'CompressedGasBiomassGGEQty' must have a non-zero value.
If Form 4136, Line 3 'UndyedDieselUseExceptionInd' checkbox is checked, then "Evidence of
Dyed Diesel Fuel Explanation Statement" [EvidenceOfDyedDieselFuelStatement], must be
attached to Line 3.
If Form 4136, Line 4 'UndyedKeroseneUseExceptionInd' checkbox is checked, then "Evidence of
Dyed Kerosene Explanation Statement" [EvidenceOfDyedKeroseneStatement], must be attached.
If Form 4136, Line 6 'SalesUndyedDieselExceptionInd' checkbox is checked, then "Evidence of
Dyed Diesel Fuel Sold Explanation Statement" [EvidenceOfDyedDieselFuelSoldStatement] or "To
Whom Diesel Fuel Sold Statement" [ToWhomDieselFuelSoldStatement] must be attached to Line
6.
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Disabled
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
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Active
Missing Data
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Active
Missing Data
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Active
Missing Data
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Active
F4136-035-01
F4136-036-01
F4136-037-01
F4136-038-01
F4136-039-01
F4136-040-01
F4136-041-01
F4136-043-03
F4136-044-01
F4136-045-01
F4136-046-01
F4136-047-01
F4136-048-01
F4136-049-01
F4136-050-01
F4136-051-01
F4136-052-01
F4136-053-01
F4136-054-01
35
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F4136-055-01
If Form 4136, Line 7 'SlsUndyedKeroseneExceptionInd' checkbox is checked, then "Evidence of
Dyed Kerosene Sold Explanation Statement" [EvidenceOfDyedKeroseneSoldStmt] must be
attached to Line 7.
If Form 4136, Line 6a(d) 'SlsUndyedDslUseStLclGovtCrAmt' has a non-zero value, then Line 6
'UndyedDieselRegistrationNum' must have a value.
If Form 4136, Line 6b(d) 'SlsUndyedDieselUseBusCrAmt' has a non-zero value, then Line 6
'UndyedDieselRegistrationNum' must have a value.
If Form 4136, Line 7b(d) 'SlsUndyedKrsnBlockPumpCrAmt' has a non-zero value, then Line 7
'UndyedKeroseneRegistrationNum' must have a value.
If Form 4136, Line 7c(d) 'SlsUndyedKrsnUseBusCrAmt' has a non-zero value, then Line 7
'UndyedKeroseneRegistrationNum' must have a value.
If Form 4136, Line 8a(d) 'SlsKrsnUsedInAvnTxd219CrAmt' has a non-zero value then, Line 8
'KeroseneForAvnRegistrationNum' must have a value.
If Form 4136, Line 8b(d) 'SlsKrsnUsedInAvnTxd244CrAmt' has a non-zero value then, Line 8
'KeroseneForAvnRegistrationNum' must have a value.
If Form 4136, Line 8c(d) 'SlsKrsnNnxmptUseInAvnCrAmt' has a non-zero value then, Line 8
'KeroseneForAvnRegistrationNum' must have a value.
If Form 4136, Line 8d(d) 'SlsKrsnOthNontxTxd244CrAmt' has a non-zero value then, Line 8
'KeroseneForAvnRegistrationNum' must have a value.
If Form 4136, Line 8e(d) 'SlsKrsnOthNontxTxd219CrAmt' has a non-zero value then, Line 8
'KeroseneForAvnRegistrationNum' must have a value.
If Form 4136, Line 5c(d) 'NonTxKrsnUsedInAvnTxd244CrAmt' has a non-zero value, then Line
5c(c) 'GallonsQty' must have a non-zero value.
If Form 4136, Line 5d(d) 'NonTxKrsnUsedInAvnTxd219CrAmt' has a non-zero value, then Line
5d(c) 'GallonsQty' must have a non-zero value.
If Form 4136, Line 9a(d) 'AlcoholFuelMixtureEthnlCrAmt' has a non-zero value, then Line 9
'AlcoholFuelCrRegistrationNum' must have a value.
If Form 4136, Line 9b(d) 'AlcoholFuelMixtureAlcCrAmt' has a non-zero value, then Line 9
'AlcoholFuelCrRegistrationNum' must have a value.
If Form 4136, Line 10a(d) 'BiodieselMixtureCreditAmt' has a non-zero value, then Line 10
'BiodieselRnwblRegistrationNum' must contain a value.
If Form 4136, Line 10b(d) 'AgriBiodieselMixtureCreditAmt' has a non-zero value, then Line 10
'BiodieselRnwblRegistrationNum' must contain a value.
If Form 4136, Line 10c(d) 'RenewableDieselMixtureCrAmt' has a non-zero value, then Line 10
'BiodieselRnwblRegistrationNum' must contain a value.
If Form 4136, Line 12a(d) 'LiquefiedPetroleumGasCrAmt' has a non-zero value, then Line 12
'AlternativeFuelRegistrationNum' must have a value.
If Form 4136, Line 12b(d) 'PSeriesFuelsCreditAmt' has a non-zero value, then Line 12
'AlternativeFuelRegistrationNum' must have a value.
If Form 4136, Line 12c(d) 'CompressedNaturalGasCreditAmt' has a non-zero value, then Line 12
'AlternativeFuelRegistrationNum' must have a value.
If Form 4136, Line 12d(d) 'LiquefiedHydrogenCreditAmt' has a non-zero value, then Line 12
'AlternativeFuelRegistrationNum' must have a value.
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F4136-056-01
F4136-057-01
F4136-058-01
F4136-059-01
F4136-060-01
F4136-061-01
F4136-062-01
F4136-063-01
F4136-064-01
F4136-065-01
F4136-066-01
F4136-067-01
F4136-068-01
F4136-069-01
F4136-070-01
F4136-071-01
F4136-072-01
F4136-073-01
F4136-074-01
F4136-075-01
36
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F4136-076-01
If Form 4136, Line 12e (d) 'LiquidFuelDerFromCoalCreditAmt' has a non-zero value, then Line 12
'AlternativeFuelRegistrationNum' must have a value.
If Form 4136, Line 12f (d) 'LiquidFuelDerBiomassCrAmt', has a non-zero value, then Line 12
'AlternativeFuelRegistrationNum' must have a value.
If Form 4136, Line 12g (d) 'LiquefiedNaturalGasCreditAmt', has a non-zero value, then Line 12
'AlternativeFuelRegistrationNum' must have a value.
If Form 4136, Line 12h (d) 'LiquefiedGasDerBiomassCrAmt', has a non-zero value, then Line 12
'AlternativeFuelRegistrationNum' must have a value.
If Form 4136, Line 12i (d) 'CompressedGasBiomassCreditAmt', has a non-zero value, then Line 12
'AlternativeFuelRegistrationNum' must have a value.
If Form 4136, Line 13a(d) 'DslFuelSoldStLocalGovtCrAmt' has a non-zero value, then Line 13
'CreditCardIssrRegistrationNum' must have a value.
If Form 4136, Line 13b(d) 'KrsnFuelSoldStLocalGovtCrAmt' has a non-zero value, then Line 13
'CreditCardIssrRegistrationNum' must have a value.
If Form 4136, Line 13c(d) 'KrsnAvnSoldStLocalGovtCrAmt' has a non-zero value, then Line 13
'CreditCardIssrRegistrationNum' must have a value.
If Form 4136, Line 15(d) 'BlndrCrUseDslWtrEmulsionCrAmt' has a non-zero value, then Line 15
'DieselWtrBlndgRegistrationNum' must have a value.
If Form 4136, Line 1d(d) 'ExportedNontxUseOfGasCrAmt' has a non-zero value, then Form 4136
Line 1d(c) 'ExportedNontxUseGasGalsQty' must have a non-zero value.
If Form 4136, Line 2c(d) 'ExpNontxAviationGasCrAmt' has a non-zero value, then Form 4136 Line
2c(c) 'ExpNontxAviationGasGalsQty' must have a non-zero value.
If Form 4136, Line 5a(d) 'KeroseneUsedInAvnTxd244CrAmt' has a non-zero value, then Form 4136
Line 5a(c) 'KeroseneUsedInAvnTxd244GalsQty' must have a non-zero value.
If Form 4136, Line 11e(d) 'NontxLiqfdFuelDerFromCoalCrAmt' has a non-zero value, then line
11e(c) 'GallonsQty' in 'NontxLiqfdFuelDerivedFromCoal' or Line 11e(c) 'GallonsQty' in
'BusNontxLiqfdFuelDerFromCoal' must have a non-zero value.
If Form 4136, Line 13c(d) 'KrsnAvnSoldStLocalGovtCrAmt' has a non-zero value, then Line 13c(c)
'KrsnAvnSoldStLocalGovtGalsQty' must have a non-zero value.
If Form 4136, Line 8f(d) 'LUSTTxSlsKrsnAvnFrgnTrdCrAmt' has a non-zero value, then Line 8f(c)
'LUSTTxSlsKrsnAvnFrgnTrdGalsQty' must have a non-zero value.
Form 4136, Line 17 'TotalFuelTaxCreditAmt' must equal the sum of Lines 1c(d) through Lines
16b(d).
If Form 4136, Line 11a(d) 'NontxLiquefiedPtrlmGasCrAmt' has a non-zero value, then Line 11a(c)
'GallonsQty' in 'NontxLiquifiedPetroleumGas' or Line 11a(c) 'GallonsQty' in
'BusNontxLiquifiedPetroleumGas' must have a non-zero value.
If Form 4136, Line 3b(d) 'FarmPrpsUndyedDslFuelCrAmt' has a non-zero value, then Line 3a(c)
'GallonsQty' in 'NontaxableUseOfUndyedDiesel' or Line 3b(c) 'FarmPrpsUndyedDslFuelGalsQty'
must have a non-zero value.
If Form 4136, Line 4b(d) 'FarmPrpsUndyedKeroseneCrAmt' has a non-zero value, then Line 4a(c)
'GallonsQty' in 'NontaxableUseOfUndyedKerosene' or Line 4b(c)
'FarmPrpsUndyedKeroseneGalsQty' must have a non-zero value.
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F4136-077-01
F4136-078-01
F4136-079-01
F4136-080-01
F4136-081-01
F4136-082-01
F4136-083-01
F4136-084-01
F4136-085-01
F4136-086-01
F4136-087-01
F4136-088-01
F4136-089-01
F4136-090-01
F4136-091-01
F4136-092-01
F4136-093-01
F4136-094-01
37
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F4136-095-01
If Form 4136, Line 7b(d) 'SlsUndyedKrsnBlockPumpCrAmt' has a non-zero value, then Line 7a(c)
'SlsUndyedKrsnStLclGovtGalsQty' or Line 7b(c) 'SlsUndyedKrsnBlockPumpGalsQty' must have a
non-zero value.
If Form 4136, Line 11b(d) 'NontxPSeriesFuelsCreditAmt' has a non-zero value, then Line 11b(c)
'GallonsQty' in 'NontxPSeriesFuels' or Line 11b(c) 'GallonsQty' in 'BusNontxPSeriesFuels' must
have a non-zero value.
If Form 4136, Line 11c(d) 'NontxCompressedNaturalGasCrAmt' has a non-zero value, then Line
11c(c) 'GallonsQty' in 'NontxCompressedNaturalGas' or Line 11 c(c) 'GallonsQty' in
'BusNontxCompressedNaturalGas' must have a non-zero value.
If Form 4136, Line 11d(d) 'NontxLiquefiedHydrogenCrAmt' has a non-zero value, then Line 11d(c)
'GallonsQty' in 'NontxLiquifiedHydrogen' or Line 11d(c) 'GallonsQty' in
'BusNontxLiquifiedHydrogen' must have a non-zero value.
If Form 4136, Line 11f(d) 'NontxLiqFuelDerBiomassCrAmt' has a non-zero value, then Line 11f(c)
'GallonsQty' in 'NontaxLiqFuelDerFromBiomass' or Line 11f(c) 'GallonsQty' in
'BusNontxLiqFuelDerFromBiomass' must have a non-zero value.
If Form 4136, Line 11g(d) 'NontxLiquefiedNaturalGasCrAmt' has a non-zero value, then Line
11g(c) 'GallonsQty' in 'NontxLiquefiedNaturalGas' or Line 11g(c) 'GallonsQty' in
'BusNontxLiquefiedNaturalGas' must have a non-zero value.
If Form 4136, Line 11h(d) 'NontxLiquefiedGasBiomassCrAmt' has a non-zero value, then Line
11h(c) 'GallonsQty' in 'NontxLiquefiedGasBiomass' or Line 11h(c) 'GallonsQty' in
'BusNontxLiquefiedGasDerBiomass' must have a non-zero value.
Form 4137, 'SSN' must be equal to 'PrimarySSN' or 'SpouseSSN' in the Return Header.
If two Forms 4137 are present in the return, then their 'SSN's must not be equal.
If Form 4562, Line 1, 'MaximumDollarLimitationAmt' has a non-zero value, then Line 1,
'MaximumDollarLimitationAmt' must not be greater than 635,000.
If Form 4562, Line 3, 'ThresholdCostOfSect179PropAmt' has a non-zero value, then Line 3,
'ThresholdCostOfSect179PropAmt' must not be greater than 2,600,000.
Form 4563, 'SSN' must be equal to 'PrimarySSN' or 'SpouseSSN' in the Return Header.
If two Forms 4563 are present in the return, then their 'SSN's must not be equal.
If more than one Form 4684 is present in the return, then only one Form 4684 can have non-zero
values in the following:Line 13 'TotalNetCasualtyOrTheftLossAmt' Line 14
'TotalCasualtyAndTheftGainAmt' Line 15 'TotalTheftGainLessTotalLossAmt' Line 16
'TotalLossMinusTotalTheftGainAmt' Line 17 'TenPercentOfAGIAmt' Line 18
'CalcAdjGroIncmMnsTotNetLossAmt'.
If Form 4684, Line 39 'LongTermPropIncomePlusGainAmt' has non-zero value, then Form 4684,
Line 39 'PassiveActivityLossLiteralCd' must equal "PAL".
If Form 4797, Line 5(g) 'GainLossForm8824Amt' has a non-zero value, then Form 8824 must be
present in the return.
If Form 4797, Line 16 'OrdinaryGainLossFrom8824Amt' has a non-zero value, then Form 8824
must be present in the return.
If Form 4684 is present in the return, then Form 4797 'GainForm4684Amt' must be equal to the
sum of all Forms 4684 'LongTermPropIncomePlusGainAmt'.
Missing Data
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Data Mismatch
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Data Mismatch
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F4136-096-01
F4136-097-01
F4136-098-01
F4136-099-01
F4136-100-01
F4136-101-01
F4137-001
F4137-002
F4562-002
F4562-003
F4563-001
F4563-002
F4684-003-01
F4684-006
F4797-005-01
F4797-006-01
F4797-008-01
38
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F4835-001
The sum of [all Forms 4835, Line 32 'NetFarmRentalIncomeOrLossAmt' with an amount greater
than zero] minus (-) the sum of the absolute values of all Line 34c
'FarmRentalDeductibleLossAmt' must be equal to Schedule E (Form 1040), Line 40
'NetFarmRentalIncomeOrLossAmt'.
If Form 4835, Line 34b checkbox 'SomeInvestmentIsNotAtRisk' is checked, then Form 6198 or
Form 8582 must be present in the return.
If Form 4835, Line 8 'CarAndTruckExpenses' has a non-zero value, then Form 4562 must be
present in the return.
Form 4952, Line 1 'InvestmentInterestExpenseAmt' or Line 2 'PriorYrDisallowInvsmtIntExpAmt' or
Line 8 'InvestmentInterestExpDeductAmt' must have a non-zero value.
Form 4972, Line 1 'DistributionOfQualifiedPlanInd' must not have a choice of "No" indicated.
Form 4972, Line 2 'RolloverInd' must not have a choice of "Yes" indicated.
Form 4972, Line 5a 'PriorYearDistributionInd' must not have a choice of "Yes" indicated.
Form 4972, Line 5b 'BeneficiaryDistributionInd' must not have a choice of "Yes" indicated.
Only one of the two choices given below is allowed on Form 4972: a choice of "No" for Line 3
'EmployeeBeneficiaryDistriInd' or a choice of "No" for Line 4 'QualifyingAge5YearMemberInd'.
At least one of the following must have a non-zero value on Form 4972: Line 7
'CapitalGainTimesElectionPctAmt' or Line 8 'LumpSumDistriOrdinaryIncmAmt' or Line 29
'LumpSumRsdlAnnuityAvgTaxAmt'.
If two Forms 4972 are present in the return, then their 'SSN's must not be equal.
Form 5074, Line 17 'EducatorExpenseAmt' must be equal to zero if an amount is entered.
Form 5074, Line 27 'TuitionAndFeesDedAmt' must be equal to zero if an amount is entered.
Form 5329, 'SSN' must be equal to the 'PrimarySSN' or 'SpouseSSN' in the Return Header
If two Forms 5329 are present in the return, then their 'SSN's must not be equal.
If Form 5405, Line 2 checkbox 'HomeSoldMilitaryExtDutyInd' is checked, then Line 1
'ChangeOfMainHomeDt' must have a value.
If Form 5405, Line 3a checkbox 'HomeSoldToUnrltPrsnWithGainInd' is checked, then Line 1
'ChangeOfMainHomeDt' must have a value.
If Form 5405, Line 3b checkbox 'HomeSoldToUnrltPrsnNoGainInd' is checked, then Line 1
'ChangeOfMainHomeDt' must have a value.
If Form 5405, Line 3c checkbox 'HomeSoldToRelatedPersonInd' is checked, then Line 1
'ChangeOfMainHomeDt' must have a value.
If Form 5405, Line 3d checkbox 'HomeConvertedToBusinessUseInd' is checked, then Line 1
'ChangeOfMainHomeDt' must have a value.
If Form 5405, Line 3e checkbox 'HomeTransferredToSpouseOrExInd is checked, then Line 1
'ChangeOfMainHomeDt' must have a value.
If Form 5405, Line 3f checkbox 'HomeDestrCondemnNewHomeInd' is checked, then Line 1
'ChangeOfMainHomeDt' must have a value.
If Form 5405, Line 3g checkbox 'HomeDestrCondemnNoNewHomeInd' is checked, then Line 1
'ChangeOfMainHomeDt' must have a value.
If Form 5405, Line 3h checkbox 'HomeBuyerCrTaxpayerDeceasedInd' is checked, then Line 1
'ChangeOfMainHomeDt' must have a value.
Math Error
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Disabled
Disabled
Active
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F4835-002
F4835-004
F4952-001
F4972-001
F4972-002
F4972-003
F4972-004
F4972-005
F4972-006
F4972-007
F5074-001
F5074-002
F5329-001
F5329-002
F5405-004-01
F5405-005-01
F5405-006-01
F5405-007-01
F5405-008-01
F5405-009-01
F5405-010-01
F5405-011-01
F5405-012-01
39
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F5405-013-01
If Form 5405, Line 1 'ChangeOfMainHomeDt' has a value, then one or more of the following
checkboxes must be checked: Line 2 'HomeSoldMilitaryExtDutyInd' or Line 3a
'HomeSoldToUnrltPrsnWithGainInd' or Line 3b 'HomeSoldToUnrltPrsnNoGainInd' or Line 3c
'HomeSoldToRelatedPersonInd' or Line 3d 'HomeConvertedToBusinessUseInd' or Line 3e
'HomeTransferredToSpouseOrExInd' or Line 3f 'HomeDestrCondemnNewHomeInd' or Line 3g
'HomeDestrCondemnNoNewHomeInd' or Line 3h 'HomeBuyerCrTaxpayerDeceasedInd'.
Form 5405 'SSN' must be equal to 'PrimarySSN' or 'SpouseSSN' in the Return Header.
If two Form 5405s are present in the return, their 'SSN's must not be equal.
If Form 5405, Line 3e 'SpouseOrExName' has a value, then Line 3e checkbox
'HomeTransferredToSpouseOrExInd' must be checked.
Form 5405, Line 1 'ChangeOfMainHomeDt' must be later than 04/07/2008 and prior to 01/01/2013.
On Form 5405 only one of the following checkboxes must be checked: Line 3a
'HomeSoldToUnrltPrsnWithGainInd' or Line 3b 'HomeSoldToUnrltPrsnNoGainInd' or Line 3c
'HomeSoldToRelatedPersonInd' or Line 3d 'HomeConvertedToBusinessUseInd' or Line 3e
'HomeTransferredToSpouseOrExInd' or Line 3f 'HomeDestrCondemnNewHomeInd' or Line 3g
'HomeDestrCondemnNoNewHomeInd' or Line 3h 'HomeBuyerCrTaxpayerDeceasedInd'.
Form 5471, Schedule F, Line 2b(a) 'BegngAcctPrdBadDebtAllwncAmt', Line 2b(b)
'EndAcctPrdBadDebtAllwncAmt', Line 8b(a) 'BegngAcctPrdNetAccumDeprecAmt', Line 8b(b)
'EndAcctPrdNetAccumDeprecAmt', Line 9b(a) 'BegngAcctPrdNetAccumDpltnAmt', Line 9b(b)
'EndAcctPrdNetAccumDpltnAmt', Line 11d(a) 'BegngAcctPrdNetAccumAmortzAmt', Line 11d(b)
'EndAcctPrdNetAccumAmortzAmt', Line 21a 'BegngAcctPrdNetCostOfTrStkAmt', Line 21b
'EndAcctPrdNetCostOfTrStkAmt' must not have a value less than zero.
If Form 5471, Line B(3) 'CategoryOfFiler3' checkbox is checked, then "Category 3 Filer Statement"
[Category3FilerStatement] must be attached to Line B (3).
If Form 5471, Schedule C, Line 8 'ForeignOtherIncomeAmt' has a non-zero value, then "Other
Income Form 5471 Statement" [OtherIncomeForm5471Statement] must be attached to Schedule
C, Line 8.
If Form 5471, Schedule C, Line 8 'USOtherIncomeAmt' has a non-zero value, then "Other Income
Form 5471 Statement" [OtherIncomeForm5471Statement] must be attached to Schedule C, Line 8.
If Form 5471, Schedule C, Line 16 'ForeignOtherDeductionsAmt' has a non-zero value, then
Itemized "Other Deductions Schedule" [ItemizedOtherDeductionsSchedule2] must be attached to
Schedule C, Line 16.
If Form 5471, Schedule C, Line 16 'USOtherDeductionsAmt' has a non-zero value, then "Other
Deductions Schedule" [ItemizedOtherDeductionsSchedule2] must be attached to Schedule C,
Line 16.
If Form 5471, Schedule F, Line 4(a) 'BegngAcctPrdOtherCurrAssetsAmt' has a non-zero value,
then "Itemized Other Current Assets Schedule" [ItemizedOtherCurrentAssetsSchedule] must be
attached to Schedule F, Line 4(a).
If Form 5471, Schedule F, Line 4(b) 'EndAcctPrdOtherCurrAssetsAmt' has a non-zero value, then
"Itemized Other Current Assets Schedule" [ItemizedOtherCurrentAssetsSchedule] must be
attached to Schedule F, Line 4(b).
If Form 5471, Schedule F, Line 6(a) 'BegngAcctPrdInvstSubsidiaryAmt' has a non-zero value, then
"Investment In Subsidiaries Statement" [InvestmentInSubsidiariesStmt] must be attached to
Schedule F, Line 6(a).
Incorrect Data
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Incorrect Data
Incorrect Data
Incorrect Data
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F5405-019
F5405-020
F5405-022-01
F5405-027-01
F5405-028-01
F5471-045-01
F5471-046-01
F5471-047-01
F5471-048-01
F5471-049-01
F5471-050-01
F5471-051-01
F5471-052-01
F5471-053-01
40
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F5471-054-01
If Form 5471, Schedule F, Line 6(b) 'EndAcctPrdInvstSubsidiaryAmt' has a non-zero value, then "
Investment In Subsidiaries Statement" [InvestmentInSubsidiariesStmt] must be attached to
Schedule F, Line 6(b).
If Form 5471, Schedule F, Line 7(a) 'BegngAcctPrdOthInvestmentsAmt' has a non-zero value,
then "Itemized Other Investments Schedule" [ItemizedOtherInvestmentsSchedule] must be
attached to Schedule F, Line 7(a).
If Form 5471, Schedule F, Line 7(b) 'EndAcctPrdOthInvestmentsAmt' has a non-zero value, then
"Itemized Other Investments Schedule" [ItemizedOtherInvestmentsSchedule] must be attached to
Schedule F, Line 7(b).
If Form 5471, Schedule F, Line 12(a) 'BegngAcctPrdOtherAssetsAmt' has a non-zero value, then
"Itemized Other Assets Schedule" [ItemizedOtherAssetsSchedule] must be attached to Schedule
F, Line 12(a).
If Form 5471, Schedule F, Line 12(b) 'EndAcctPrdOtherAssetsAmt' has a non-zero value, then
"Itemized Other Assets Schedule" [ItemizedOtherAssetsSchedule] must be attached to Schedule
F, Line 12(b).
If Form 5471, Schedule F, Line 15(a) 'BegngAcctPrdOtherCurrLiabAmt' has a non-zero value, then
"Itemized Other Current Liabilities Schedule" [ItemizedOtherCurrentLiabilitiesSchedule] must be
attached to Schedule F, Line 15(a).
If Form 5471, Schedule F, Line 15(b) 'EndAcctPrdOtherCurrLiabAmt' has a non-zero value, then
"Itemized Other Current Liabilities Schedule" [ItemizedOtherCurrentLiabilitiesSchedule] must be
attached to Schedule F, Line 15(b).
If Form 5471, Schedule F, Line 17(a) 'BegngAcctPrdOthLiabilitiesAmt' has a non-zero value, then
"Itemized Other Liabilities Schedule" [ItemizedOtherLiabilitiesSchedule] must be attached to
Schedule F, Line 17(a).
If Form 5471, Schedule F, Line 17(b) 'EndAcctPrdOthLiabilitiesAmt' has a non-zero value, then
"Itemized Other Liabilities Schedule" [ItemizedOtherLiabilitiesSchedule] must be attached to
Schedule F, Line 17(b).
If Form 5471, Schedule F, Line 19(a) 'BegngAcctPrdPaidInOrSurplusAmt' has a non-zero value,
then "Paid-In Or Capital Surplus Reconciliation Statement" [PaidInOrCapSurplusRecnclStmt]
must be attached to Schedule F, Line 19(a).
If Form 5471, Schedule F, Line 19(b) 'EndAcctPrdPaidInOrSurplusAmt' has a non-zero value, then
"Paid-In Or Capital Surplus Reconciliation Statement" [PaidInOrCapSurplusRecnclStmt] must be
attached to Schedule F, Line 19(b).
If Form 5471, Schedule G, Line 1 'Owns10PctOrMoreFrgnPrtshpInd' has a choice of "Yes"
indicated, then"Owns Foreign Partnership Statement" [OwnsForeignPartnershipStmt] must be
attached to Schedule G, Line 1.
If Form 5471, Schedule G, Line 3 'FrgnCorpOwnsForeignEntityInd' has a choice of "Yes"
indicated, then "Owns Foreign Entities Statement" [OwnsForeignEntitiesStatement] or Form 8858
must be attached to Schedule G, Line 3 or the 'Form8858PaperDocumentInd' in the Return
Header must have a choice of "Yes" indicated.
If Form 5471, Schedule H, Line 2(h) 'OtherAdjustmentsNetAddnAmt' has a non-zero value, then
"Earnings And Profits Other Adjustments Statement" [EarningsAndProfitsOtherAdjStmt] must be
attached to Schedule H, Line 2(h).
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F5471-055-01
F5471-056-01
F5471-057-01
F5471-058-01
F5471-059-01
F5471-060-01
F5471-061-01
F5471-062-01
F5471-063-01
F5471-064-01
F5471-065-01
F5471-066-02
F5471-067-01
41
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F5471-068-01
If Form 5471, Schedule H, Line 2(h) 'OtherAdjustmentsNetSbtrctnAmt' has a non-zero value, then
"Earnings And Profits Other Adjustments Statement" [EarningsAndProfitsOtherAdjStmt] must be
attached to Schedule H, Line 2(h).
If Form 5471, Schedule I, 'IncomeBlockedInd' has a choice of "Yes" indicated, then "Explanation
Of Blocked Income Statement" [ExplanationOfBlockedIncomeStmt] must be attached to Schedule
I, 'IncomeBlockedInd'.
If Form 5471, Schedule I, 'IncomeUnblockedInd' has a choice of "Yes" indicated, then
"Explanation Of Blocked Income Statement" [ExplanationOfBlockedIncomeStmt] must be
attached to Schedule I, 'IncomeUnblockedInd'.
Form 5471 'EmployerEIN' or 'ForeignEntityReferenceIdNumber' must have a value.
Form 5695, 'SSN' must be equal to 'PrimarySSN' or 'SpouseSSN' in the Return Header.
If two Forms 5695 are present in the return, then their SSN's must not be equal.
If there are two Forms 5695 in the return and their SSNs are not equal then one of the forms must
not have a value in fields other than the following: Line 17a 'HomeLocatedInUSAInd', Line 17b
'EgyPropCrMainHomeUSAddress', Line 17c 'ImprvRltdToConstMainHomeInd', Line 18
'TotNonBusinessEgyPropCrPYAmt', Line 19a 'InsulationOrSysHtGnLossCostAmt', Line 19b
'ExteriorDoorsCostAmt', Line 19c 'MetalOrAsphaltRoofCostAmt', Line 19d
'ExteriorWndwOrSkylightCostAmt', Line 19e 'ExtWndwOrSkylightCostLimitAmt', Line 19f
'PriorYearWindowExpnsAmt', Line 19g 'MaxEgyCrLessPYWindowExpnsAmt', Line 19h
'CrAfterAppWndwExpnsLimitAmt', Line 20 'PartialEnergyImprvCostAmt', Line 21
'EnergyEffcntImprvStdPctCrAmt', Line 22a 'EnergyEffcntBldgPropCostAmt', Line 22b
'QualifiedNaturalGasCostAmt', Line 22c 'AdvncMainAirCirctngFanCostAmt', Line 23
'InternalEnergyImprvCostAmt', Line 24 'TotalEnergyImprovementsCostAmt'.
If Form 5695, Line 25 'MaximumResidentialEnergyCrAmt' equals 1000, then Line 25
'MarriedTPWMoreThanOneHomeCd' must have a value.
If Form 1040, Line 2 checkbox "Married filing jointly" is not checked (element
'IndividualReturnFilingStatusCd' does not have the value 2), then Form 5695, Line 30
'NonBusinessEnergyCrAmt' must not be greater than 500.
If Form 5695, Line 30 'NonBusinessEnergyCrAmt' has a value greater than zero, then Line 17a
'HomeLocatedInUSAInd' must have a choice of "Yes" indicated.
If Form 5695, Line 30 'NonBusinessEnergyCrAmt' has a value greater than zero, then Line 17b
'EgyPropCrMainHomeUSAddress' must have a value.
If Form 5695, Line 30 'NonBusinessEnergyCrAmt' has a value greater than zero, then Line 17c
'ImprvRltdToConstMainHomeInd' must have a choice of "Yes" or "No" indicated.
If Form 5695, Line 30 'NonBusinessEnergyCrAmt' has a value greater than 500, then Form 1040,
Line 2 checkbox "Married filing jointly" must be checked (element
'IndividualReturnFilingStatusCd' must have the value 2).
If Form 5695, Line 30 'NonBusinessEnergyCrAmt' has a value greater than 500, then two Forms
5695 must be present in the return.
Form 5695, Line 22b 'QualifiedNaturalGasCostAmt' must not be greater than 150.
Form 5695, Line 22c 'AdvncMainAirCirctngFanCostAmt' must not be greater than 50.
Form 5695, Line 23 'InternalEnergyImprvCostAmt' must not be greater than 500.
Form 5695, Line 30 'NonBusinessEnergyCrAmt' must not be greater than 1000.
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F5471-069-01
F5471-070-01
F5471-071
F5695-001
F5695-002
F5695-003-02
F5695-004-02
F5695-005-02
F5695-006-02
F5695-007-02
F5695-008-02
F5695-009-02
F5695-010-02
F5695-011-02
F5695-012-02
F5695-013-02
F5695-014-02
42
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F5695-015
If Form 5695, line 7a 'QlfyFuelCellPropertyInUSInd' has a choice of "No" indicated, then Line 7b
'QlfyFuelCellPropertyHmAddress' and Line 10 'FuelCellPropKWCapNum' must not have a value
and [ Line 8 'FuelCellPropCostAmt' and Line 9 'FuelCellPropStdPctCrAmt' and Line 10
'FuelCellPropKWCapAmt' and Line 11 'FuelCellPropAllwblCostAmt' ] must have a zero value if an
amount is entered.
If Form 5695, Line 7a 'QlfyFuelCellPropertyInUSInd' has a choice of "Yes" indicated, then Line 7b
'QlfyFuelCellPropertyHmAddress' must have a value.
If Form 1040, Line 2 checkbox "Married filing jointly" is not checked (element
'IndividualReturnFilingStatusCd' does not have the value 2), then Form 5695, Line 27
'MaximumResidentialEnergyCrAmt' must not be greater than 500.
If Form 6252, Line 26 'InstalSaleLessOrdnryIncmAmt' has a non-zero value, then Schedule D
(Form 1040) or Form 4797 must be present in the return.
If Form 6252, Line 37 'PaymentPriceLessOrdnryIncmAmt' has a non-zero value, then Schedule D
(Form 1040) or Form 4797 must be present in the return.
Form 6765, Line 10 'FixedBasedPct' must not be greater than 16% (0.16000).
If Form 6765 has significant data on any Line in Section A (Lines 1 through 17), then if an amount
is entered on any Line in Section B (Lines 18 through 32) it must have a zero value.
If Form 6781, Line 4c 'Form1099BAdjustmentsAmt' has a non-zero value, then "Explanation of
Form 1099-B Adjustments Schedule" [ExplanationOfForm1099BAdjustmentsSchedule] must be
attached to line 4c.
If any Line 10a 'PropertyDesc' on Form 6781 has a value, then "Straddles and Components
Schedule" [StraddlesAndComponentsSchedule] must be present in the return.
If Form 6781, Line C 'MixedStraddleAccountInd' checkbox is checked, then
[MixedStraddleAccountElectionStatement] must be attached to Line C.
Form 8082, Line 3 'PassThroughEntityEIN' must have a value.
Form 8082, Line 4 'PassThroughEntityName' must have a value.
If 'ForeignEntityName' has a value, then Form 8275, 'ForeignEntityEIN' or
'ForeignEntityReferenceIdNumber' must have a value.
If 'ForeignEntityName' has a value, then Form 8275-R, 'ForeignEntityEIN' or
'ForeignEntityReferenceIdNumber' must have a value.
The year of the 'ContributionDt' in "Contributions of Motor Vehicles, Boats, and Airplanes
Statement" [ContributionsOfMotorVehiclesBoatsAndAirplanesStatement] must equal the 'TaxYr'
year in the Return Header.
The year of the 'SaleDt' in "Contributions of Motor Vehicles, Boats, and Airplanes Statement"
[ContributionsOfMotorVehiclesBoatsAndAirplanesStatement] must equal the 'TaxYr' in the
Return Header or the year immediately following the 'TaxYr' in the Return Header.
If Form 8283, Line 3a 'DonatedPropertyRestrictionInd' has a choice of "Yes" indicated, then
"Restricted Use Statement" [RestrictedUseStatement] must be present in the return.
If Form 8283, Line 3b 'DonatedPropertyRightsGivenInd' has a choice of "Yes" indicated, then
"Restricted Use Statement" [RestrictedUseStatement] must be present in the return.
If Form 8283, Line 3c 'DonatedPropertyLimitingRstrInd' has a choice of "Yes" indicated, then
"Restricted Use Statement" [RestrictedUseStatement] must be present in the return.
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F5695-016
F5695-017
F6252-004-01
F6252-005-01
F6765-003-01
F6765-004-01
F6781-024-01
F6781-025-01
F6781-026
F8082-003-01
F8082-004-01
F8275-001
F8275R-001
F8283-006-02
F8283-007-02
F8283-011-01
F8283-012-01
F8283-013-01
43
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F8283-024
If "Contributions of Motor Vehicles, Boats, and Airplanes Statement"
[ContributionsOfMotorVehiclesBoatsAndAirplanesStatement] is attached to Section A
'InformationOnDonatedProperty', then Line 1 Column (b) checkbox 'DonatedPropertyVehicleInd'
must be checked for the corresponding vehicle.
If "Contributions of Motor Vehicles, Boats, and Airplanes Statement"
[ContributionsOfMotorVehiclesBoatsAndAirplanesStatement] is attached to Section B
'PropertyInformation', then Line 4i checkbox 'VehicleInd' must be checked.
If "Contemporaneous Written Acknowledgment Statement"
[ContemporaneousWrittenAcknowledgmentStatement] is attached to Section A
'InformationOnDonatedProperty', then Line 1 Column (b) checkbox 'DonatedPropertyVehicleInd'
must be checked for the corresponding vehicle.
If "Contemporaneous Written Acknowledgment Statement"
[ContemporaneousWrittenAcknowledgmentStatement] is attached to Section B
'PropertyInformation', then Line 4i checkbox 'VehicleInd' must be checked.
If Form 8283, Section A Line 1 Column (b) checkbox 'DonatedPropertyVehicleInd' is checked,
then "Contributions of Motor Vehicles, Boats, and Airplanes Statement"
[ContributionsOfMotorVehiclesBoatsAndAirplanesStatement] or "Contemporaneous Written
Acknowledgment Statement" [ContemporaneousWrittenAcknowledgmentStatement] must be
attached to 'InformationOnDonatedProperty' for the corresponding vehicle.
If Form 8283, Section A Line 1 Column (b) checkbox 'DonatedPropertyVehicleInd' is checked,
then a binary attachment [with Description beginning with 'Form1098C' or
'DoneeOrganizationContemporaneousWrittenAcknowledgment' ] must be attached to Form 8283
or the 'Form1098CPaperDocumentInd' in the Return Header must have a choice of 'Yes' indicated.
If Form 8283, Section B Line 4i checkbox 'VehicleInd' is checked, then "Contributions of Motor
Vehicles, Boats, and Airplanes Statement"
[ContributionsOfMotorVehiclesBoatsAndAirplanesStatement] or "Contemporaneous Written
Acknowledgment Statement" [ContemporaneousWrittenAcknowledgmentStatement] must be
attached to 'PropertyInformation'.
If Form 8283, Section B Line 4i checkbox 'VehicleInd' is checked, then a binary attachment [with
Description beginning with 'Form1098C' or
'DoneeOrganizationContemporaneousWrittenAcknowledgment'] must be attached to Form 8283
or the 'Form1098CPaperDocumentInd' in the Return Header must have a choice of 'Yes' indicated.
If Form 8283, Section A Line 1 Column (b) checkbox 'DonatedPropertyVehicleInd' is checked,
then a binary attachment [with Description beginning with 'Form1098C' or
'DoneeOrganizationContemporaneousWrittenAcknowledgment'] must be attached to Form 8283.
If Form 8283, Section B Line 4i checkbox 'VehicleInd' is checked, then a binary attachment [with
Description beginning with 'Form1098C' or
'DoneeOrganizationContemporaneousWrittenAcknowledgment'] must be attached to Form 8283.
If Form 8283, Section A Line 1 Column (b) 'VIN' has a value, then Line 1 Column (b) checkbox
'DonatedPropertyVehicleInd' must be checked for the corresponding vehicle.
If Form 8283, Line 1 Column (b) checkbox 'DonatedPropertyVehicleInd' is checked, then Section
A Line 1 Column (b) 'VIN' for the corresponding vehicle must have a value.
There must be at least one checkbox 'InjuredSpouseInd' checked on Form 8379, Line 10.
There must be no more than one checkbox 'InjuredSpouseInd' checked on Form 8379, Line 10.
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F8283-025
F8283-026
F8283-027
F8283-028-01
F8283-029-01
F8283-030
F8283-031
F8283-032-01
F8283-033
F8283-034-01
F8283-035-01
F8379-001
F8379-002
44
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F8379-003
If Form 8379, Line 5 'CommunityPropertyStateInd' has a choice of "Yes" indicated, then Line 5
'CommunityPropertyStateCd' must have a value.
If Form 8379, Line 13b(a) Joint Return 'TotalOtherIncomeAmt' must be equal to the sum of Line
13b(b) Injured Spouse 'TotalOtherIncomeAmt' and Line 13b(c) Other Spouse
'TotalOtherIncomeAmt'.
If Form 8379, Line 15a Joint Return 'StandardOrItemizedDeductionAmt' must be equal to the sum
of Line 15b Injured Spouse 'StandardOrItemizedDeductionAmt' and Line 15c Other Spouse
'StandardOrItemizedDeductionAmt'.
If Form 8379, Line 16a Joint Return 'AllocatedExemptionCnt' must be equal to the sum of Line
16b Injured Spouse 'AllocatedExemptionCnt' and Line 16c Other Spouse
'AllocatedExemptionCnt'.
If Form 8379, Line 16a Joint Return 'AllocatedExemptionCnt' has a non-zero value, then it must
be equal to Line 6d 'TotalExemptionsCnt' in the return.
If Form 8379, Line 17a Joint Return 'CreditAmt' must be equal to the sum of Line 17b Injured
Spouse 'CreditAmt' and Line 17c Other Spouse 'CreditAmt'.
If Form 8379, Line 20a Joint Return 'EstimatedTaxPaymentAmt' must be equal to the sum of Line
20b Injured Spouse 'EstimatedTaxPaymentAmt' and Line 20c Other Spouse
'EstimatedTaxPaymentAmt'.
If Form 8379 is present in the return, then Filer must not have a 'ForeignAddress' in the Return
Header.
If Form 8379 is present in the return, then the 'State' of Filer address in the Return Header must
not have the value "PR" or "VI".
If Form 8379 is present in the return, then the filing status of the return must be "Married filing
jointly" (element 'IndividualReturnFilingStatusCd' must have the value 2).
If Form 8379, Line 13a(a) Joint Return 'WagesAmt' must be equal to the sum of Line 13a(b)
Injured Spouse 'WagesAmt' and Line 13a(c) Other Spouse 'WagesAmt'.
If Form 8379, Line 14a Joint Return 'IncomeAdjustmentAmt' must be equal to the sum of Line 14b
Injured Spouse 'IncomeAdjustmentAmt' and Line 14c Other Spouse 'IncomeAdjustmentAmt'.
If Form 8379, Line 18a Joint Return 'OtherTaxesAmt' must be equal to the sum of Line 18b Injured
Spouse 'OtherTaxesAmt' and Line 18c Other Spouse 'OtherTaxesAmt'.
If Form 8379, Line 19a Joint Return 'FederalIncomeTaxWithheldAmt' must be equal to the sum of
Line 19b Injured Spouse 'FederalIncomeTaxWithheldAmt' and Line 19c Other Spouse
'FederalIncomeTaxWithheldAmt'.
If Form 8379 is present in the return, then the following forms must not be present in the return:
(2555 or 2555EZ or 8833 or 8888 or 8891 or 4563 or 5074 or 8689).
Form 8582-CR, Line 12 'PercentNetAGIAmt' must not be greater than 25000.
Form 8582-CR, Line 24 'PercentNetAGIAmt' must not be greater than 25000.
If Form 8582-CR, Line 13c 'NetLossLimitAmt' has a non-zero value, then Form 8582 must be
present in the return.
If Form 8582-CR, Line 25c 'SumOfSpecialAllwncREActyAmt' has a non-zero value, then Form
8582 must be present in the return.
If Form 8594, Line 6 'PrchsOrEntrAgrmtWithSellrInd' has a choice of"Yes" indicated, then "Form
8594 Consideration Computation Statement " [ConsiderationComputationStatement] must be
attached to Line 6.
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F8379-004
F8379-005
F8379-006
F8379-007
F8379-008
F8379-009
F8379-011
F8379-012
F8379-013
F8379-015
F8379-016
F8379-017
F8379-018
F8379-019
F8582CR-001
F8582CR-002
F8582CR-003
F8582CR-004
F8594-001-01
45
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F8606-001
Form 8606, 'NondedIRATxpyrWithIRASSN' must be equal to the 'PrimarySSN' or 'SpouseSSN' in
the Return Header.
If two Forms 8606 are present in the return, their 'NondedIRATxpyrWithIRASSN's must not be
equal.
Form 8606, Line 20 'QlfyFirstTimeHmByrExpensesAmt' must not be greater than 10000.
Form 8606 'Form8606IRANameline' must contain a less-than sign (<).
Form 8606 'Form8606IRANameline' must not contain more than two less-than-signs (<).
If Form 8609-A, Line D, 'QlfyLowIncmHsngProjSect42Ind' has a choice of "No" indicated, then
Line 18 'LowIncomeHousingCrAmt' must have a zero value if an amount is entered.
If Form 8615, Line 4 'ChildTaxableIncomeAmt' has a non-zero value, then it must be equal to
Form 1040, Line 43 'TaxableIncomeAmt' unless Form 2555 or Form 2555-EZ is present in the
return.
Form 8615, Line 1 'ChildInvestmentIncomeAmt' must be greater than 2000.
If Form 8615, Line 18 'KiddieTaxAmt' has a non-zero value, then it must be equal to Form 1040,
Line 44 'TaxAmt' unless Form 2555 or Form 2555-EZ is present in the return.
Form 8621 'SSN' must have a value.
If Form 8621, Part III, Line 6c 'OrdinaryIncomeFromQEFAmt' has a non-zero value, then Form
1040, Line 21 'TotalOtherIncomeAmt' must have a non-zero value.
If Form 8621, Part III, Line 7c 'NetLongTermCapitalGainAmt' has a non-zero value, then Schedule
D (1040) must be present in the return.
If Form 8621, Line E 'DeemedDividendElectionInd' checkbox is checked, then Line 15e
'TotalExcessDistributionAmt' must have a non-zero value.
If Form 8621, Line B 'ElectToExtndTmForPymtOfTxInd' checkbox is checked, then Line 8e
'ProRataLessCashAndPortionAmt' must have a non-zero value.
If Form 8621, Line 8e 'ProRataLessCashAndPortionAmt' has a non-zero value, then Line 9c
'DeferredTaxAmt' must have a non-zero value.
If Form 8621, Line F 'ElectToRcgnzGainOnPFICSaleIn' checkbox is checked, then Line 15f
'GainLossFromDisposOfStkAmt' must have a non-zero value.
If form 8621, Part V, Line 15f 'GainLossFromDisposOfStkAmt' has a non-zero value, then
"Taxation Of Excess Distribution Statement" [TaxationOfExcessDistributionStmt] must be
attached to Form 8621.
If Form 8621, Part II, line G 'DeemedDivElectSec1297ePFICInd' checkbox is checked, then
'DeemedDivElectSec1297ePFICStmt' must be attached to Part II, line G.
If Form 8621, Part II, line H 'DeemedDivElectFrmrPFICInd' checkbox is checked, then
'DeemedDivElectRespectFormerPFICStmt' must be attached to Part II, line H.
F8621, 'PFICOrQEFEIN' or 'ForeignEntityReferenceIdNumber' must have a value.
If Form 8621, Part II, Line E 'DeemedDividendElectionInd' checkbox is checked, then "Deemed
Dividend Election Statement" [DeemedDividendElectionStatement] must be attached to Part II,
Line E.
Form 8689, Line 17 'EducatorExpenseAmt' must be equal to zero if an amount is entered.
Form 8689, Line 27 'TuitionAndFeesDedAmt' must be equal to zero if an amount is entered.
If more than one Form 8697 is present in the return, then only one Form 8697 can have non-zero
values on Line 7(c) 'TotalInterestDueOnIncreaseAmt' or Line 8(c)
'TotalInterestToBeRefundedAmt'.
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F8606-002
F8606-003
F8606-004
F8606-005
F8609A-003-01
F8615-001-01
F8615-003-01
F8615-004-01
F8621-007-01
F8621-017
F8621-018-01
F8621-019-01
F8621-020-01
F8621-021-01
F8621-022-01
F8621-023-01
F8621-024
F8621-025
F8621-026-01
F8621-027-01
F8689-001
F8689-002
F8697-007-01
46
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F8697-008-01
If Form 8697, Part I, Line 10(c) 'NetAmtOfInterestOwedAmt' has a non-zero value then Part II, Line
11(d) 'NetAmtOfInterestOwedAmt' must have a zero value if an amount is entered.
If Form 8697, Line A "SSN" has a value, then it must be equal to the Primary SSN or Spouse SSN
in the Return Header.
If only one Form 8814 is present in the return, then Line C checkbox 'MultipleForm8814Ind' must
not be checked.
If more than one Form 8814 is present in the return, then Line C checkbox 'MultipleForm8814Ind'
must be checked on one of them.
Form 8814, Line 4 'ChildInvestmentIncomeAmt' must be greater than 950 and less than 9500.
Form 8814, 'ChildSSN' must be within the valid range of SSN/ITIN/ATIN.
If Form 8814, Line 14 'ChildInterestAndDivTaxBasisAmt' is greater than 949, then Line 15
'ChildInterestAndDividendTaxAmt' must be equal to 95.
If Form 8814, Line 14 'ChildInterestAndDivTaxBasisAmt' is greater than 9, then Line 15
'ChildInterestAndDividendTaxAmt' must have a non-zero value.
Form 8815, Line 9 'ExclBondIntModifiedAGIAmt' must be less than 142050, if in the return, Line 2
checkbox "Married Filing Jointly" or Line 5 checkbox "Qualifying widow(er)" is checked (element
'IndividualReturnFilingStatusCd' has a value of 2 or 5).
Form 8815, Line 9 'ExclBondIntModifiedAGIAmt' must be less than 89700, if in the return, Line 1
checkbox "Single" or Line 4 checkbox "Head of household" is checked (element
'IndividualReturnFilingStatusCd' has a value of 1 or 4).
Form 8820, Line 2(b) 'EmployerDifferentialWageCrAmt' must be equal to zero if an amount is
entered.
The sum of Form 8826, Line 6, 'ShareOfCreditAmt', and Line 7,
'PrtshpandSCorpDisabledAcsCrAmt', must not be greater than 5000.
Form 8826, Line 8 'PrtshpandSCorpReportAmt' must be less than 5001.
Form 8828, Line 5 'MortgSbsdyOriginalLoanClsDt' must not be before January 1, 1991.
The sum of all Form 8829, Line 35 'AllowableHomeBusExpnssSchCAmt' must be equal to the
sum of all Schedule C (Form 1040), Line 30 'HomeBusinessExpenseAmt'.
Form 8833 `EIN' or 'SSN' or 'ForeignEntityReferenceIdNumber' must have a value.
Each 'ChildSSN' on Form 8839, Line 1f must not be equal to 'PrimarySSN' in the Return Header.
Each 'ChildSSN' on Form 8839, Line 1f must not be equal to 'SpouseSSN' in the Return Header.
Each 'ChildBirthYr' on Form 8839, Line 1b must not be greater than the 'TaxYr' in the Return
Header.
For each child who is born before 1995 per the 'ChildBirthYr' on Form 8839, Line 1b, the
corresponding Line 1c checkbox 'DisabledChildOver18Ind' must be checked.
Each 'ChildSSN' on Form 8839, Line 1f must be unique among all 'ChildSSN's on Line 1f.
Each 'ChildSSN' on Form 8839, Line 1f must be within the valid range of SSN/ITIN/ATIN.
Form 8853 'LTCInsurancePolicyHolderSSN' must be within the valid range of SSN/ITIN and must
not be an ATIN.
Form 8853, 'MSAHolderSSN' must be equal to 'PrimarySSN' or 'SpouseSSN' in the Return
Header.
Form 8853, 'LTCInsurancePolicyHolderSSN' must be equal to 'PrimarySSN' or 'SpouseSSN' in
the Return Header.
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Missing Data
Reject
Active
Incorrect Data
Incorrect Data
Incorrect Data
Reject
Reject
Reject
Active
Active
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Disabled
Incorrect Data
Reject
Deleted
Incorrect Data
Incorrect Data
Math Error
Reject
Reject
Reject
Active
Active
Active
Missing Data
Incorrect Data
Incorrect Data
Incorrect Data
Reject
Reject
Reject
Reject
Active
Active
Active
Active
Incorrect Data
Reject
Incorrect Data
Incorrect Data
Incorrect Data
Reject
Reject
Reject
Verbiage
Change
Active
Active
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
F8697-009
F8814-001
F8814-002
F8814-003
F8814-004
F8814-006
F8814-007
F8815-001-02
F8815-002-02
F8820-001-01
F8826-001-01
F8826-002
F8828-001
F8829-001
F8833-001-01
F8839-001
F8839-002
F8839-004
F8839-005
F8839-007
F8839-009
F8853-001
F8853-002
F8853-003
47
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F8853-004
If Form 8853, Line 12 'TaxableMedicareMSADistriAmt' has a non-zero value, then Line 13a
checkbox 'MedicareMSADistriMeetTaxExcInd' must be checked or Line 13b
'MedicareMSAAddnlDistriTaxAmt' must have a non-zero value.
If Form 8853, Line 8 'TaxableArcherMSADistriAmt' has a non-zero value, then Line 9a checkbox
'ArcherMSADistriMeetTaxExcInd' must be checked or Line 9b 'ArcherMSAAddnlDistriTaxAmt'
must have a non-zero value.
Form 8853, Line 14b 'LTCInsuredSSN' must be within the valid range of SSN/ITIN and must not be
an ATIN.
Form 8853, Line 14b 'LTCInsuredSSN' and 'LTCInsuredNameControl' must match data in the eFile database.
Form 8858, Line 1b(1), EIN in 'FDEUSIdNumberDetail' or Line 1b(2)
'ForeignEntityReferenceIdNumber' must have a value.
Form 8862, Line 1 'EICEligClmFilingYr' must be equal to 'TaxYr' in the Return Header.
For each Form 8862, Line 4, 'EICEligClmDaysChldLivedInUSCnt' that has a value less than 183
days, the corresponding Line 5 'EICEligClmChildBirthMonthDay' or Line 5
'EICEligChildDeathMonthDay' must have a value.
If Form 8862, Line 7 'EICEligClmLivedWithOthersInd' has a choice of "Yes" indicated, then there
must be at least one 'EICEligClmOtherPersonName' and 'EICEligClmOtherPersonRlnDesc' with a
value among Line 7a, 7b and 7c.
Each 'StudentSSN' that has a value on Form 8863, Line 21 must be equal to 'PrimarySSN' or
'SpouseSSN' in the Return Header or a 'DependentSSN' on Line 6c(2) of the return.
Each 'StudentSSN' that has a value on Form 8863, Line 21 can only be used once to claim either
Line 30 'AmerOppCreditNetCalcExpnssAmt' or Line 31 'LifetimeQualifiedExpensesAmt'.
Each Student SSN that has a value on Form 8863, Line 21 must be within the valid range of
SSN/ITIN/ATIN.
Each 'AmerOppCreditNetCalcExpnssAmt' provided on Form 8863, Line 30 must not exceed 2500.
Each 'AmerOppQualifiedExpensesAmt' provided on Form 8863, Line 27 must not exceed 4000.
If Form 8863, Line 7 checkbox 'RefundableAmerOppCrUnder24Ind' is checked, then Line 8
'RefundableAmerOppCreditAmt' must be equal to zero if an amount is entered.
For each 'CurrentYear1098TReceivedInd' that has a choice of "Yes" indicated on Form 8863, Line
22a(2), the corresponding 'EIN' on Line 22a(4) must have a non-zero value.
For each 'PriorYear1098TReceivedInd' that has a choice of "Yes" indicated on Form 8863, Line
22a(3), the corresponding 'EIN' on Line 22a(4) must have a non-zero value.
Form 8863, Line 12 'TentLifetimeLearningCreditAmt' must not exceed 2000.
If Form 8863, Line 1 'TentativeAmerOppCreditAmt' has a non-zero value, then it must not exceed
the sum of all Line 30 'AmerOppCreditNetCalcExpnssAmt'.
If Form 8863, Line 27 'AmerOppQualifiedExpensesAmt' has a zero value, then Line 30
'AmerOppCreditNetCalcExpnssAmt' must be equal to zero if an amount is entered.
If Form 8863, Line 10 'TotalQualifiedExpensesAmt' has a non-zero value, then it must not exceed
the sum of all Lines 31 'LifetimeQualifiedExpensesAmt'.
If Form 8863, Line 30 'AmerOppCreditNetCalcExpnssAmt' has a non-zero value, then each of Line
24 'AcademicPdEligibleStudentInd' and Line 25 'PostSecondaryEducationInd' and Line 26
'DrugFelonyConvictionInd' must have a choice of "Yes" or "No" indicated.
Missing Data
Reject
Active
Missing Data
Reject
Active
Incorrect Data
Reject
Active
Database
Validation Error
Missing Data
Reject
Active
Reject
Active
Incorrect Data
Missing Data
Reject
Reject
Active
Active
Missing Data
Reject
Active
Data Mismatch
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Incorrect Data
Incorrect Data
Reject
Reject
Reject
Active
Active
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Incorrect Data
Reject
Reject
Active
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Missing Data
Reject
Active
F8853-005
F8853-006
F8853-514
F8858-003
F8862-001-01
F8862-002
F8862-003
F8863-001-03
F8863-003-03
F8863-009-03
F8863-010-01
F8863-015-01
F8863-018-02
F8863-019
F8863-020
F8863-021
F8863-022
F8863-023
F8863-024
F8863-025
48
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F8863-512-01
For each student in Form 8863, Line 20 'StudentNameControl' and Line 21 'StudentSSN' must
match e-File database.
Each Student SSN that has a value on Form 8863, Line 21 must not be the same as that in another
Form 8863 for the same tax year.
The Student SSN that has a value on Form 8863, Line 21 has been locked because Social Security
Administration records indicate the number belongs to a deceased individual.
The Student SSN that has a value on Form 8863, Line 21 has been locked. The account was
locked per the taxpayer's request.
The Student SSN that has a value on Form 8863, Line 21 has been locked. The account was
locked per the request of the student's parent or guardian.
Form 8864, Line 1(c), 'BiodieselAmt' must be equal to zero if an amount is entered.
Form 8864, Line 2(c), 'AgriBiodieselAmt' must be equal to zero if an amount is entered.
Form 8864, Line 3(c), 'AgriBiodieselAmt' must be equal to zero if an amount is entered.
Form 8864, Line 4(c), 'BiodieselMixAmt' must be equal to zero if an amount is entered.
Form 8864, Line 5(c), 'AgriBiodieselIncludedAmt' must be equal to zero if an amount is entered.
Form 8864, Line 6(c), 'RenewableDieselInclMixtureAmt' must be equal to zero if an amount is
entered.
Form 8864, Line 7(c), 'QualifiedAgriBioDieselProdAmt' must be equal to zero if an amount is
entered.
Form 8864, Line 8, 'BiodieselPlusAgriBioDieselAmt' must be equal to zero if an amount is
entered.
If Form 8865, Schedule K, Line 15c 'QlfyRehbltExpendRntlREActyAmt' has a non-zero value, then
Form 3468 must be attached to Line 15c.
If Form 8865, Schedule K, Line 10 'NetSection1231GainLossAmt' has a non-zero value, then Form
4797 must be attached.
If Form 8865, Line A2 'CategoryOfFiler2Ind' checkbox is checked, then at least one Schedule K-1
(Form 8865), must be attached to the return.
If Form 8865, Schedule A, checkbox b 'OwnsConstructiveInterestInd' is checked, then data in the
following must be provided: ['ConstructiveOwnerName' or 'ConstructiveOwnerPersonNm'],
['ConstructiveOwnerUSAddress' or 'ConstructiveOwnerFrgnAddress'], and
['ConstructiveOwnerSSN' or 'ConstructiveOwnerEIN' or 'MissingEINReasonCd'].
If Form 8865, Schedule B, Line 1c 'NetOfSalesAmt' has a non-zero value, then either Schedule B,
Line 1a 'GrossReceiptsOrSalesAmt' or Schedule B, Line 1b 'ReturnsAndAllowancesAmt' must
have a non-zero value.
If Form 8865, Schedule B, Line 3 'GrossProfitAmt' has a non-zero value, then Schedule B, Line 1c
'NetOfSalesAmt' or Schedule B, Line 2 'CostOfGoodsSoldAmt' must have a non-zero value.
If Form 8865, Schedule B, Line 8 'TotalIncomeOrLossAmt' has a non-zero value , then at least one
of the following must have a non-zero value: Schedule B, Line 3 'GrossProfitAmt', Schedule B,
Line 4 'OrdinaryIncomeLossOthPrtshpAmt', Schedule B, Line 5 'NetFarmProfitLossAmt',
Schedule B, Line 6 'Form4797GainOrLossAmt', or Schedule B, Line 7 'OtherIncomeLossAmt'.
If Form 8865, Schedule B, Line 5 'NetFarmProfitLossAmt' has a non-zero value, then Schedule-F
(Form 1040) must be attached to line 5.
Data Mismatch
Reject
Active
Duplicate
Condition
Database
Validation Error
Database
Validation Error
Database
Validation Error
Incorrect Data
Incorrect Data
Incorrect Data
Incorrect Data
Incorrect Data
Incorrect Data
Reject
Active
Reject and
Stop
Reject and
Stop
Reject and
Stop
Reject
Reject
Reject
Reject
Reject
Reject
Active
Disabled
Disabled
Disabled
Disabled
Disabled
Disabled
Incorrect Data
Reject
Disabled
Incorrect Data
Reject
Disabled
Missing
Document
Missing Data
Reject
Active
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
F8863-528-03
F8863-901
F8863-902
F8863-904
F8864-001
F8864-002-01
F8864-003-01
F8864-004
F8864-005-01
F8864-006
F8864-007
F8864-008
F8865-150-01
F8865-188-01
F8865-193-01
F8865-194-01
F8865-195-01
F8865-196-01
F8865-197-01
F8865-198-01
49
Active
Active
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F8865-199-01
If Form 8865, Schedule B, Line 21 'TotalDeductionAmt' has a non-zero value, then at least one of
the following must have a non-zero value: Schedule B, Line 9 'SalariesAndWagesAmt',or
Schedule B, Line 10 'GuaranteedPaymentsToPrtnrAmt', or Schedule B, Line
11'RepairsAndMaintenanceAmt', or Schedule B, Line 12 'BadDebtExpenseAmt', or Schedule B,
Line 13 'RentAmt', or Schedule B, Line 14 'TaxesAndLicensesAmt', or Schedule B, Line 15
'InterestAmt', or Schedule B, Line 16a 'DepreciationAmt', or Schedule B, Line 16b
'LessDepreciationAmt', or Schedule B, Line 17 'DepletionAmt', or Schedule B, Line 18
'RetirementPlansAmt', or Schedule B, Line 19 'EmployeeBenefitProgramAmt', or Schedule B, Line
20 'OtherDeductionsAmt'.
If Form 8865, Line G2 'FileForm1065or1065BInd' checkbox is checked and Line F2
'ForeignPartnershipEIN' is present, then the first two Digits of Line F2 'ForeignPartnershipEIN'
must equal an established District Office Code.
If Form 8865, Line G6 'FrgnDisregardedEntitiesOwnNum' has a non-zero value, then "IRS8858"
must be attached to form 8865.
If Form 8865, Schedule B, Line 4 'OrdinaryIncomeLossOthPrtshpAmt' has a non-zero value, then
"Itemized Ordinary Income Loss Statement" [ItemizedOrdinaryIncomeLossStatement] must be
attached to Schedule B, Line 4.
If Form 8865, Schedule B, Line 7 'OtherIncomeLossAmt' has a non-zero value, then "Itemized
Other Income Loss Schedule" [ItemizedOtherIncomeLossSchedule] must be attached to
Schedule B, Line 7.
If Form 8865, Schedule B, Line 20 'OtherDeductionsAmt' has a non-zero value, then "Itemized
Other Deductions Schedule" [ItemizedOtherDeductionsSchedule2] must be attached to Schedule
B, Line 20.
If Form 8865, Schedule K, Line 3b 'ExpensesFromOtherRentalActyAmt' has a non-zero value,
then "Expenses From Other Rental Activities Schedule"
[ExpensesFromOtherRentalActivitiesSchedule] must be attached to Schedule K, Line 3b.
If Form 8865, Schedule K, Line 11 'OtherIncomeLossAmt' has a non-zero value, then "Itemized
Other Income Loss Schedule" [ItemizedOtherIncomeLossSchedule] must be attached to
Schedule K, Line 11.
If Form 8865, Schedule K, Line 13a 'CharitableContributionsTotAmt' has a non-zero value, then
"Charitable Contribution Schedule" [CharitableContributionSchedule] must be attached to
Schedule K, Line 13a.
If Form 8865, Schedule K, Line 13d 'OtherDeductionsAmt' has a non-zero value, then "Itemized
Other Deductions Schedule" [ItemizedOtherDeductionsSchedule3] must be attached to Schedule
K, Line 13d.
If Form 8865, Schedule K, Line 17f 'OtherAMTItemsAmt' has a non-zero value, then "Other
Adjustments And Tax Preference Items Schedule"
[OtherAdjustmentsAndTaxPreferenceItemsSchedule] must be attached to Schedule K, Line 17f.
If Form 8865, Schedule L, Line 6(b) 'OtherCurrentAssetsBOYAmt' has a non-zero value, then
"Itemized Other Current Assets Schedule" [ItemizedOtherCurrentAssetsSchedule] must be
attached to Schedule L, Line 6(b).
If Form 8865, Schedule L, Line 6(d) 'OtherCurrentAssetsEOYAmt' has a non-zero value, then
"Itemized Other Current Assets Schedule" [ItemizedOtherCurrentAssetsSchedule] must be
attached to Schedule L, Line 6(d).
Missing Data
Reject
Active
Incorrect Data
Reject
Active
Missing
Document
Missing
Document
Reject
Active
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
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Active
Missing
Document
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Active
Missing
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Active
Missing
Document
Reject
Active
Missing
Document
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Active
Missing
Document
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Active
Missing
Document
Reject
Active
F8865-202-01
F8865-203-01
F8865-204-01
F8865-205-01
F8865-206-01
F8865-207-01
F8865-208-01
F8865-209-01
F8865-210-01
F8865-211-01
F8865-212-01
F8865-213-01
50
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F8865-214-01
If Form 8865, Schedule L, Line 8(b) 'OtherInvestmentsBOYAmt' has a non-zero value, then
"Itemized Other Investments Schedule" [ItemizedOtherInvestmentsSchedule] must be attached to
Schedule L, Line 8(b).
If Form 8865, Schedule L, Line 8(d) 'OtherInvestmentsEOYAmt' has a non-zero value, then
"Itemized Other Investments Schedule" [ItemizedOtherInvestmentsSchedule] must be attached to
Schedule L, Line 8(d).
If Form 8865, Schedule L, Line 13(b) 'OtherAssetsBOYAmt' has a non-zero value, then"Itemized
Other Assets Schedule" [ItemizedOtherAssetsSchedule] must be attached to Schedule L, Line
13(b).
If Form 8865, Schedule L, Line 13(d) 'OtherAssetsEOYAmt' has a non-zero value, then "Itemized
Other Assets Schedule" [ItemizedOtherAssetsSchedule] must be attached to Schedule L, Line
13(d).
If Form 8865, Schedule L, Line 17(b) 'OtherCurrentLiabilitiesBOYAmt' has a non-zero value, then
"Itemized Other Current Liabilities Schedule" [ItemizedOtherCurrentLiabilitiesSchedule] must be
attached to Schedule L, Line 17(b).
If Form 8865, Schedule L, Line 17(d) 'OtherCurrentLiabilitiesEOYAmt' has a non-zero value, then
"Itemized Other Current Liabilities Schedule" [ItemizedOtherCurrentLiabilitiesSchedule] must be
attached to Schedule L, Line 17(d).
If Form 8865, Schedule L, Line 20(b) 'OtherLiabilitiesBOYAmt' has a non-zero value, then
"Itemized Other Liabilities Schedule" [ItemizedOtherLiabilitiesSchedule] must be attached to
Schedule L, Line 20(b).
If Form 8865, Schedule L, Line 20(d) 'OtherLiabilitiesEOYAmt' has a non-zero value, then
"Itemized Other Liabilities Schedule" [ItemizedOtherLiabilitiesSchedule] must be attached to
Schedule L, Line 20(d).
If Form 8865, Schedule M, Line 2c(a) 'TotalForeignAssetsOtherBOYAmt' has a non-zero value,
then "Itemized Other Categories Statement" [ItemizedOtherCategoriesStatement] must be
attached to Schedule M , Line 2c(a).
If Form 8865, Schedule M, Line 2c(b) 'TotalForeignAssetsOtherEOYAmt' has a non-zero value,
then "Itemized Other Categories Statement" [ItemizedOtherCategoriesStatement] must be
attached to Schedule M, Line 2c(b).
If Form 8865, Schedule M-2, Line 4 'TotalOtherIncreasesAmt' has a non-zero value, then "Itemized
Other Increases Schedule" [ItemizedOtherIncreasesSchedule2] must be attached to Schedule M2, Line 4.
If Form 8865, Schedule M-2, Line 7 'TotalOtherDecreasesAmt' has a non-zero value, then
"Itemized Other Decrease Schedule" [ItemizedOtherDecreasesSchedule2] must be attached to
Schedule M-2, Line 7.
If Form 8865, Schedule B, Line 9 'SalariesAndWagesAmt' has a non-zero value, then the value
must be greater than zero.
If Form 8865, Schedule B, Line 10 'GuaranteedPaymentsToPrtnrAmt' has a non-zero value, then
the value must be greater than zero.
If Form 8865, Schedule B, Line 13 'RentAmt' has a non-zero value, then the value must be greater
than zero.
If Form 8865, Schedule B, Line 14 'TaxesAndLicensesAmt' has a non-zero value, then the value
must be greater than zero.
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
F8865-215-01
F8865-216-01
F8865-217-01
F8865-218-01
F8865-219-01
F8865-220-01
F8865-221-01
F8865-222-01
F8865-223-01
F8865-224-01
F8865-225-01
F8865-226-01
F8865-227-01
F8865-228-01
F8865-229-01
51
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F8865-230-01
Incorrect Data
Reject
Active
Missing Data
Incorrect Data
Reject
Reject
Active
Active
Missing
Document
Missing
Document
Reject
Active
Reject
Active
Missing
Document
Missing
Document
Reject
Active
Reject
Active
Missing
Document
Missing
Document
Reject
Active
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Data Mismatch
Reject
Active
F8881-001-01
If Form 8865, Schedule B, Line 15 'InterestAmt' has a non-zero value, then the value must be
greater than zero.
Form 8865 'ForeignPartnershipEIN' or 'ForeignEntityReferenceIdNumber' must have a value.
If more than one Form 8866 is present in the return, then only one Form 8866 can have non-zero
values on Line 7(c) 'TotalInterestDueOnIncreaseAmt' or Line 8(c)
'TotalInterestToBeRefundedAmt'.
If Form 8873, Line 1 'UnderSection942a3BoxInd' checkbox is checked, then "Section 942(a)(3)
Schedule" [Section942a3Schedule] must be attached to Line 1.
If Form 8873, Line 2 'TransInLieuOfFSCPrvsnBoxInd' checkbox is checked, then "Transactions In
Lieu Of The FSC Provision Schedule" [TransactionsInLieuOfTheFSCProvisionsSchedule] must
be attached to Line 2.
If Form 8873, Line 5c (1)(b) 'AggregateOnTabularSchBoxInd' checkbox is checked, then "Tabular
Schedule Of Transactions" [TabularScheduleOfTransactions] must be attached to Form 8873.
If Form 8873, Line 5c (1)(c) 'TabularSchOfTransactionsBoxInd' checkbox is checked, then
"Tabular Schedule Of Transactions" [TabularScheduleOfTransactions] must be attached to Form
8873.
If Form 8873, Line 5c(2) 'GroupOfTransactionsBoxInd, checkbox is checked, then "Tabular
Schedule Of Transactions" [TabularScheduleOfTransactions] must be attached to Form 8873.
If Form 8873, Line 17d(a) 'Section263AForeignTradeIncmAmt' has a non-zero value, then
"Additional Section 263A Costs Under Cost Of Goods Sold Schedule"
[AdditionalSection263ACostsUnderCostofGoodsSoldSchedule] must be attached to Line 17d(a).
If Form 8873, Line 17d(b) 'Sect263AFrgnSaleLeasingIncmAmt' has a non-zero value, then
"Additional Section 263A Costs Under Cost of Goods Sold Schedule"
[AdditionalSection263ACostsUnderCostofGoodsSoldSchedule] must be attached to Line 17d(b).
If Form 8873, Line 17e(a) 'OtherCostsForeignTradeIncmAmt' has a non-zero value, then "Other
Costs Under Cost Of Goods Sold Schedule" [OtherCostsUnderCostofGoodsSoldSchedule] must
be attached to Line 17e(a).
If Form 8873, Line 17e(b) 'OthCostsFrgnSaleLeasingIncmAmt' has a non-zero value, then "Other
Costs Under Cost Of Goods Sold Schedule" [OtherCostsUnderCostofGoodsSoldSchedule] must
be attached to Line 17e(b).
If Form 8873, Line 19(a) 'DeductionsForeignTradeIncmAmt' has a non-zero value, then "Other
Expenses And Deductions Schedule" [OtherExpensesAndDeductionsSchedule] must be attached
to Line 19(a).
If Form 8873, Line 19(b) 'DedFrgnSaleLeasingIncmAmt' has a non-zero value, then "Other
Expenses And Deductions Schedule" [OtherExpensesAndDeductionsSchedule] must be attached
to Line 19(b).
Form 8880, Line 12 'CrQualifiedRetirementSavAmt' must be equal to Form 1040, Line 50
'RtrSavingsContributionsCrAmt'.
Form 8881, Line 5 'CurrentYearCreditAmt' must not be greater than 500.
Reject
Active
F8885-001
F8885-002
Form 8885, 'RecipientsSSN' must be equal to 'PrimarySSN' or 'SpouseSSN' in the Return Header.
If two Forms 8885 are present in the return, then their 'RecipientsSSN's must not be equal.
Missing
Document
Incorrect Data
Incorrect Data
Reject
Reject
Active
Active
F8865-232
F8866-002-01
F8873-004-01
F8873-005-01
F8873-006-01
F8873-007-01
F8873-008-01
F8873-009-01
F8873-010-01
F8873-011-01
F8873-012-01
F8873-013-01
F8873-014-01
F8880-001-01
52
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F8885-004
Form 8885 - Information provided to the IRS indicates filer is not eligible to claim the Health
Coverage Tax Credit. Eligibility is determined through either filer's state workforce agency
(Department of Labor) or the Pension Benefit Guaranty Corporation (PBGC). Only these
organizations can determine filer's potential eligibility. To determine eligibility, trade adjustment
assistance (TAA) and alternative trade adjustment recipients (ATAA) may call the DOL at 1-877US-2JOBS (TTY 1-877-889-5627). PBGC recipients should call 1-800-400-7242.
Form 8885 - Information provided to the IRS indicates the Spouse is not eligible to claim the
Health Coverage Tax Credit. Eligibility is determined through either filer's state workforce agency
(Department of Labor) or the Pension Benefit Guaranty Corporation (PBGC). Only these
organizations can determine filer's potential eligibility. To determine eligibility, trade adjustment
assistance (TAA) and alternative trade adjustment recipients (ATAA) may call the DOL at 1-877US-2JOBS (TTY 1-877-889-5627). PBGC recipients should call 1-800-400-7242.
If Form 8885, Line 5 'HealthCoverageTaxCreditAmt' has a value greater than zero, then
'Form8885PaperDocumentInd' must have a value in the Return Header or a binary attachment
with Description "Form 8885 Required Documents" must be present in the Return.
If Form 8885, Line 5 'HealthCoverageTaxCreditAmt' has a value less than zero, then in
[OtherTaxStatement] attached to Form 1040, Line 60 there must be one 'OtherTaxLit' with the
value "HCTC".
If Form 8885, Line 5 'HealthCoverageTaxCreditAmt' has a value greater than zero, then Form
1040, Line 71 'OtherPaymentsAmt' must have a value greater than zero.
The sum of all amounts on Form 8888, Line 1a 'DirectDepositRefundAmt' and Line 4
'RefundUsedForBondPurchasesAmt' and Line 5a 'BondPurchasesAmt' and Line 7
'RefundByCheckAmt' must be equal to Line 8 'TotalAllocationOfRefundAmt'.
Form 8888, Line 8 'TotalAllocationOfRefundAmt' must be equal to Form 1040, Line 74a
'RefundAmt'.
If Form 8888, Line 5c checkbox 'BeneficiaryInd' is checked, then Line 5c
'BondCoOwnerOrBeneficiaryNm' must have a value.
If Form 8888, Line 4 'RefundUsedForBondPurchasesAmt' has a non-zero value, then it must be a
multiple of 50 and must not be greater than 5000.
If Form 8888, Line 4 'RefundUsedForBondPurchasesAmt' has a non-zero value, then (Form 1040
or Form 1040A or Form 1040EZ or Form 1040-SS or Form 1040-PR) 'PrimaryDateOfDeath' must
not have a value.
If Form 8888, Line 4 'RefundUsedForBondPurchasesAmt' has a non-zero value, then (Form 1040
or Form 1040A or Form 1040EZ or Form 1040-SS or Form 1040-PR) 'SpouseDateOfDeath' must
not have a value.
For each Bond Purchase information on Form 8888, if Line 5a 'BondPurchasesAmt' has a value,
then it must be a multiple of 50 and must not be greater than 5000.
For each Bond Purchase information on Form 8888, if Line 5a 'BondPurchasesAmt' has a value,
then (Form 1040 or Form 1040A or Form 1040EZ or Form 1040-SS or Form 1040-PR)
'PrimaryDateOfDeath' must not have a value.
For each Bond Purchase information on Form 8888, if Line 5a 'BondPurchasesAmt' has a value,
then (Form 1040 or Form 1040A or Form 1040EZ or Form 1040-SS or Form 1040-PR)
'SpouseDateOfDeath' must not have a value.
Form 8889, 'RecipientsSSN' must be equal to 'PrimarySSN' or 'SpouseSSN' in the Return Header.
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Incorrect Data
Reject
Active
Math Error
Reject
Active
Data Mismatch
Reject
Active
Missing Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
F8885-005
F8885-006-01
F8885-010
F8885-011
F8888-001-02
F8888-002-02
F8888-005
F8888-009
F8888-010
F8888-011
F8888-012
F8888-013
F8888-014
F8889-001
53
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F8889-002
F8891-001
If two Forms 8889 are present in the return, then their 'RecipientsSSN's must not be equal.
If Form 8891, Line 5 'CanadaRetirePlanAnnuitantInd' is checked, then Line 6a
'USTaxDeferralElectPreviousInd' must have neither choices "Yes" or "No" indicated.
If Form 8891, Line 5 'CanadaRetirePlanAnnuitantInd' is checked, then Line 6b
'USTaxDeferralElectionFirstYr' must not have a value.
If Form 8891, Line 5 'CanadaRetirePlanAnnuitantInd' is checked, then Line 6c
'USTaxDeferralNewElectionInd' must not be checked.
If Form 8891, Line 5 'CanadaRetirePlanAnnuitantInd' is not checked, then Line 6a
'USTaxDeferralElectPreviousInd' must have a choice indicated.
If Form 8891, Line 5 'CanadaRetirePlanAnnuitantInd' is not checked and Line 6a
'USTaxDeferralElectPreviousInd' has choice of "Yes" indicated, then Line 6b
'USTaxDeferralElectionFirstYr' must have a value.
If Form 8891, Line 5 'CanadaRetirePlanBeneficiaryInd' is checked and Line 6a
'USTaxDeferralElectPreviousInd' has a choice of "Yes" indicated, then Line 6b
'USTaxDeferralElectionFirstYr' must have a value.
If Form 8891, Line 5 'CanadaRetirePlanBeneficiaryInd' is checked and Line 6a
'USTaxDeferralElectPreviousInd' has a choice of "Yes" indicated, then Line 6c
'USTaxDeferralNewElectionInd' must not be checked.
If Form 8891, Line 5 'CanadaRetirePlanAnnuitantInd' is checked, then the following must have a
zero value if an amount is entered: [ Line 9 'CanadaRetireCYContributionAmt' and Line 10a
'CARetireCYUndistrIntIncAmt' and Line 10b 'CanadaRetireCYUndistrOrdDivAmt' and Line 10c
'CARetireCYUndistrQlfyDivAmt' and Line 10d 'CanadaRetireCYUndistrCapGnAmt' and Line 10e
'CanadaRetireCYUndistrOthIncAmt' ].
If Form 8891, Line 5 'CanadaRetirePlanAnnuitantInd' is checked, then for every Line 10e
'CanadaRetireUndistrOthIncome', [Line 10e 'UndistributedOtherIncomeType' must not have a
value and (Line 10e 'UndistributedOtherIncomeAmt' must have a zero value if an amount is
entered)].
If Form 8891, Line 6a 'USTaxDeferralElectPreviousInd' has a choice of "Yes" indicated, then the
following must have a zero value if an amount is entered: [ Line 9
'CanadaRetireCYContributionAmt' and Line 10a 'CARetireCYUndistrIntIncAmt' and Line 10b
'CanadaRetireCYUndistrOrdDivAmt' and Line 10c 'CARetireCYUndistrQlfyDivAmt' and Line 10d
'CanadaRetireCYUndistrCapGnAmt' and Line 10e 'CanadaRetireCYUndistrOthIncAmt' ].
If Form 8891, Line 6a 'USTaxDeferralElectPreviousInd' has a choice of "Yes" indicated, then for
every Line 10e 'CanadaRetireUndistrOthIncome', [Line 10e 'UndistributedOtherIncomeType' must
not have a value and (Line 10e 'UndistributedOtherIncomeAmt' must have a zero value if an
amount is entered)].
If Form 8891, Line 6c 'USTaxDeferralNewElectionInd' is checked, then the following must have a
zero value if an amount is entered: [ Line 9 'CanadaRetireCYContributionAmt' and Line 10a
'CARetireCYUndistrIntIncAmt' and Line 10b 'CanadaRetireCYUndistrOrdDivAmt' and Line 10c
'CARetireCYUndistrQlfyDivAmt' and Line 10d 'CanadaRetireCYUndistrCapGnAmt' and Line 10e
'CanadaRetireCYUndistrOthIncAmt' ].
Incorrect Data
Incorrect Data
Reject
Reject
Active
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
F8891-002
F8891-003
F8891-004
F8891-005
F8891-007
F8891-008
F8891-009
F8891-010
F8891-011
F8891-012
F8891-013
54
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F8891-014
If Form 8891, Line 6c 'USTaxDeferralNewElectionInd' is checked, then for every Line 10e
'CanadaRetireUndistrOthIncome', [Line 10e 'UndistributedOtherIncomeType' must not have a
value and (Line 10e 'UndistributedOtherIncomeAmt' must have a zero value if an amount is
entered)].
If Form 8891, Line 5 'CanadaRetirePlanAnnuitantInd' is checked, then the following must have a
value: [ Line 7a 'CanadaRetireCYDistributionAmt' and Line 7b 'CanadaRetireCYTxblDistriAmt' and
Line 8 'CanadaRetireEOYPlanBalanceAmt' ].
If Form 8900 is present in the return, then Lines (1) 'QlfyRlrdTrackMaintExpendAmt', (2)
'FiftyPctRlrdTrackMaintExpndAmt', (3a) 'MilesOfRlrdTrackOwnorLsdQty', (3b)
'LessNumOfMileRlrdTrckIsAsgnQty', (3c) 'MlRlrdTrckAsgnByOwnrOrLsseeQty', (3d)
'TotalRlrdTrackMilesQty', (4) 'AdjustedTotalRailroadTrackAmt', and (5)
'QualifiedPctOfRlrdTrackAmt', must have a zero value if an amount is entered.
Form 8907, Line 2(b) 'NY1QlfyCokeAndCokeGasSoldQty' must be equal to zero if an amount is
entered.
Form 8907, Line 3(b) 'NY2QlfyCokeAndCokeGasSoldAdjRt' must be equal to zero if an amount is
entered.
Form 8907, Line 4(b) 'NY3QlfyCokeAndCokeGasSoldAmt' must be equal to zero if an amount is
entered.
If Form 8909 is present in the return, then Part I, Line 6 'TentativeCrdtForDishwashersAmt', must
have a zero value if an amount is entered.
If Form 8909 is present in the return, Part II, Lines (7a) 'TypAEligClothesWashersPrdcdQty', (7b)
'TypBEligClothesWashersPrdcdQty', (8a) 'AvgNumEligClothesWasherTypAQty', (8b)
'AvgNumEligClothesWasherTypBQty', (9a) 'EligibleClothesWasherTypeAQty', (9b)
'EligibleClothesWasherTypeBQty', (10 (a), (b) No entry do not use Value Preprinted on Form )and
(11a) 'ClothesWasherTypeATentCrAmt', and (11b) 'PYClothesWasherTypeBTentCrAmt' must have
a zero value if an amount is entered.
If Form 8909 is present in the return, Part II, Line 12 'TentativeCrdtClothesWashersAmt', must
have a zero value if an amount is entered.
If Form 8909 is present in the return, Part III, Lines (13a) 'TypeARefrigeratorsProducedQty', (13b)
'TypeBRefrigeratorsProducedQty',' (14a) 'AvgNumEligRefrigeratorsTypAQty', (14b)
'AvgNumEligRefrigeratorsTypBQty', (15a) 'EligibleRefrigeratorTypeAQty', (15b)
'EligibleRefrigeratorTypeBQty', (16a and 16b No entry - do not use Value Preprinted on Form, )
and (17a) 'RefrigeratorTypeATentCrAmt', (17b) 'RefrigeratorTypeBTentCrAmt', must have a zero
value if an amount is entered.
If Form 8909 is present in the return, Part III, Line 18 ''TentativeCrForRefrigeratorsAmt'', must
have a zero value if an amount is entered.
If Form 8909 is present in the return, Part IV, Lines (19) 'TotalTentativeCreditAmt', (20)
'AvgAnnualGrossRcptsStdPctAmt', (21a) No entry - do not use Value Preprinted on Form, (21b)
'PYClothesWasherTypeBTentCrAmt', (21c) 'RefrigeratorTypeBTentCrAmt', (22)
'MaximumCreditAllowedAmt', and (23) 'TentativeApplianceCreditAmt', must have a zero value if
an amount is entered.
If Form 8910, Part II, Line 7 'TotalBusinessInvestmentUseAmt' has a non-zero value, then
'VehicleDescriptionGrp' must have a value.
Incorrect Data
Reject
Active
Missing Data
Reject
Active
Incorrect Data
Reject and
Stop
Disabled
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject and
Stop
Reject and
Stop
Disabled
Reject and
Stop
Reject and
Stop
Disabled
F8891-015
F8900-001-01
F8907-001
F8907-002
F8907-003
F8909-002-01
F8909-003-01
F8909-004-01
F8909-005-01
F8909-006-01
F8909-007-01
F8910-007-01
55
Incorrect Data
Incorrect Data
Incorrect Data
Incorrect Data
Incorrect Data
Incorrect Data
Disabled
Disabled
Reject and
Stop
Reject and
Stop
Disabled
Reject
Active
Disabled
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F8910-008-01
If Form 8910, Part II, Line 7 'TotalBusinessInvestmentUseAmt' has a non-zero value, then Part I
Line 2 'VIN' must have a value.
If Form 8910, Part II, Line 7 'TotalBusinessInvestmentUseAmt' has a non-zero value, then Part I
Line 3 'VehiclePlacedInServiceDt' must have a value.
If Form 8910, Part III, Line 15 'PersonalUsePartOfCreditAmt' has a non-zero value, then
'VehicleDescriptionGrp' must have a value.
If Form 8910, Part III, Line 15 'PersonalUsePartOfCreditAmt' has a non-zero value, then Part I Line
2 'VIN' must have a value.
If Form 8910, Part III, Line 15 'PersonalUsePartOfCreditAmt' has a non-zero value, then Part I Line
3 'VehiclePlacedInServiceDt' must have a value.
For Each "Vehicle Placed in Service Date" listed on Form 8910, Line 3 'VehiclePlacedInServiceDt'
the date must be after December 31, 2012 but before January 01, 2014.
For each 'VehicleYear' listed on Form 8910, Line 1, 'VehicleModelYr' must be 2011, 2012, or 2013.
Each 'StudentSSN' on Form 8917, Line 1b must not be equal to 'StudentSSN' on Form 8863, Line
21.
If Form 8917, Line 5 'TuitionAndFeesDedIncmLessCrAmt' is greater than 65000 and filing status
of the return is ["Single" or "Head of Household" or "Qualifying widow(er) with dependent child"
(element 'IndividualReturnFilingStatusCd' has the value 1 or 4 or 5)], then Line 6
'TuitionAndFeesDedAmt' must be less than 2001.
If Form 8917, Line 5 'TuitionAndFeesDedIncmLessCrAmt' is less than 65000 and filing status of
the return is ["Single" or "Head of Household" or "Qualifying widow(er) with dependent child"
(element 'IndividualReturnFilingStatusCd' has the value 1 or 4 or 5)], then Line 6
'TuitionAndFeesDedAmt' must be less than 4001.
If Form 8917, Line 5 'TuitionAndFeesDedIncmLessCrAmt' is greater than 130000 and filing status
of the return is "Married filing jointly" (element 'IndividualReturnFilingStatusCd' has the value 2),
then Line 6 'TuitionAndFeesDedAmt' must be less than 2001.
If Form 8917, Line 5 'TuitionAndFeesDedIncmLessCrAmt' is less than 130001 and filing status of
the return is "Married filing jointly" (element 'IndividualReturnFilingStatusCd' has the value 2),
then Form 8917, Line 6 'TuitionAndFeesDedAmt' must be less than 4001.
Form 8917, Line 5 'TuitionAndFeesDedIncmLessCrAmt' must be less than 160001, if filing status
of the return is "Married filing jointly" (element 'IndividualReturnFilingStatusCd' has the value 2).
Form 8917, Line 5 'TuitionAndFeesDedIncmLessCrAmt' must be less than 80001, if filing status
of the return is ["Single" or "Head of Household" or "Qualifying widow(er) with dependent child"
(element 'IndividualReturnFilingStatusCd' has the value 1 or 4 or 5)].
Form 8917, Line 6 'TuitionAndFeesDedAmt' must be equal to Form 1040, Line 34
'TuitionAndFeesDedAmt'.
Each 'StudentSSN' on Form 8917, Line 1b must be equal to 'PrimarySSN' or 'SpouseSSN' in the
Return Header or any 'DependentSSN' on Line 6c(2) of the return.
If Form 8917 is present in the return, then Line 3, 'TotalIncomeAmt' must be equal to Form 1040,
Line 22 'TotalIncomeAmt'.
Form 8919, 'SSN' must be equal to 'PrimarySSN' or 'SpouseSSN' in the Return Header.
If two Forms 8919 are present in the return, then their SSN's must not be equal.
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Incorrect Data
Reject
Reject
Active
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Data Mismatch
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Incorrect Data
Reject
Reject
Active
Active
F8910-009-01
F8910-010-01
F8910-011-01
F8910-012-01
F8910-013-02
F8910-020-01
F8917-001
F8917-003
F8917-004
F8917-005
F8917-006
F8917-007
F8917-008
F8917-009
F8917-011
F8917-012
F8919-001
F8919-002
56
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F8919-003-01
For each firm on Form 8919 with a value of "A" or "C" on column (c)
'UncollectedSocSecMedReasonCd', the corresponding 'CorrespondenceReceivedDt' on column
(d) must have a value.
If Form 8936 is present, then for each vehicle listed on Line 3, 'VehiclePlacedInServiceDt' must be
later than December 31, 2011 and before January 1, 2013.
If Form 8936 is present, then for each vehicle listed on Line 1, 'VehicleYear' must be 2011, 2012,
or 2013.
If Form 8936, Line 12 'TotalBusinessInvestmentUseAmt' has a non-zero value, then
'VehicleDescriptionGrp' must have a value.
If Form 8936, Line 12 'TotalBusinessInvestmentUseAmt' has a non-zero value, then 'VIN' must
have a value.
If Form 8936, Line 12 'TotalBusinessInvestmentUseAmt' has a non-zero value, then
'VehiclePlacedInServiceDt' must have a value.
If Form 8936, Line 23 'PersonalUsePartOfCreditAmt' has a non-zero value, then
'VehicleDescriptionGrp' must have a value.
If Form 8936, Line 23 'PersonalUsePartOfCreditAmt' has a non-zero value, then 'VIN' must have a
value.
If Form 8936, Line 23 'PersonalUsePartOfCreditAmt' has a non-zero value, then
'VehiclePlacedInServiceDt' must have a value.
If Form 8938, Part III 'InterestSumGrp' is present, then either 'WhereReportedFormAndLineTxt' or
'WhereReportedSchAndLineTxt' must have a value.
If Form 8938, Part III 'DividendSumGrp' is present, then either 'WhereReportedFormAndLineTxt'
or 'WhereReportedSchAndLineTxt' must have a value.
If Form 8938, Part III 'RoyaltySumGrp' is present, then either 'WhereReportedFormAndLineTxt' or
'WhereReportedSchAndLineTxt' must have a value.
If Form 8938, Part III 'OtherIncomeSumGrp' is present, then either
'WhereReportedFormAndLineTxt' or 'WhereReportedSchAndLineTxt' must have a value.
If Form 8938, Part III 'GainLossSumGrp' is present, then either 'WhereReportedFormAndLineTxt'
or 'WhereReportedSchAndLineTxt' must have a value.
If Form 8938, Part III 'DeductionSumGrp' is present, then either 'WhereReportedFormAndLineTxt'
or 'WhereReportedSchAndLineTxt' must have a value.
If Form 8938, Part III 'CreditSumGrp' is present, then either 'WhereReportedFormAndLineTxt' or
'WhereReportedSchAndLineTxt' must have a value.
Form 8941 'SSN' must be equal to the 'PrimarySSN' or 'SpouseSSN' in the Return Header.
If two Forms 8941 are present in the return, their SSN's must not be equal.
If Form 8941, Line 2 'SmllEmplrHIPFTEEmplForTaxYrCnt' has a value greater than "24", then Line
3 'AvgAnnualWagesPdForTxYrAmt', Line 4 'HIPPaidForEmplEmployedForCrAmt', Line 5 '
SmllEmplrHIPPotentiallyPaidAmt', Line 6 'SmllEmplrEligibleHIPPaidAmt', Line 7
'SmllEmplrEligHIPTimesPctAmt', Line 8 'SmllEmplrHIPFTECreditAmt', Line 9
'AnnualWgPdLessThanSpecifiedAmt', Line 10 'TotStPremSbsdyPdOrCrForHIPAmt' and Line 12
'SmallerAnnualWgPdOrHIPPdAmt', must be equal to zero if an amount is entered.
Missing Data
Reject
Active
Incorrect Data
Reject
Disabled
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Incorrect Data
Incorrect Data
Incorrect Data
Reject
Reject
Reject
Active
Active
Active
F8936-012-01
F8936-013-01
F8936-014-01
F8936-015-01
F8936-016-01
F8936-017-01
F8936-018-01
F8936-019-01
F8938-001-01
F8938-002-01
F8938-003-01
F8938-004-01
F8938-005-01
F8938-006-01
F8938-007-01
F8941-001
F8941-002
F8941-003
57
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F8941-004
If Form 8941, Line 3 'AvgAnnualWagesPdForTxYrAmt' has a value greater than "49999", then
Line 4 'HIPPaidForEmplEmployedForCrAmt', Line 5 ' SmllEmplrHIPPotentiallyPaidAmt', Line 6
'SmllEmplrEligibleHIPPaidAmt', Line 7 'SmllEmplrEligHIPTimesPctAmt', Line 8
'SmllEmplrHIPFTECreditAmt', Line 9 'AnnualWgPdLessThanSpecifiedAmt', Line 10
'TotStPremSbsdyPdOrCrForHIPAmt', Line 11 'HIPPdLessTotStPremOrCrAmt', and Line 12
'SmallerAnnualWgPdOrHIPPdAmt', must be equal to zero if an amount is entered.
If Form 8941, line 6 'SmllEmplrEligibleHIPPaidAmt' has a non-zero value, then it must be equal to
Line 4 'HIPPaidForEmplEmployedForCrAmt' or Line 5 'SmllEmplrHIPPotentiallyPaidAmt',
whichever is less.
For each property on Form 8949, Part I and II, if Line 1(f) 'AdjustmentsToGainOrLossCd' has a
value, then the codes in 'AdjustmentsToGainOrLossCd' must not be repeated and must be in
alphabetical order.
For each property on Form 8949, Part I and II, if Line 1(f) 'AdjustmentsToGainOrLossCd' has a
value, then it must be one of the following: (B, C, E, H, L, M, N, O, P, Q, R, S, T, W, X, Z).
Form 8949, Part I, checkbox A 'TransRptOn1099BThatShowBssInd' must not be checked in more
than one 'ShortTermCapitalGainAndLossGrp'.
Form 8949, Part I, checkbox B 'TransRptOn1099BNotShowBasisInd' must not be checked in more
than one 'ShortTermCapitalGainAndLossGrp'.
Form 8949, Part I, checkbox C 'TransactionsNotRptedOn1099BInd' must not be checked in more
than one 'ShortTermCapitalGainAndLossGrp'.
Form 8949, Part II, checkbox D 'TransRptOn1099BThatShowBssInd' must not be checked in more
than one 'LongTermCapitalGainAndLossGrp'.
Form 8949, Part II, checkbox E 'TransRptOn1099BNotShowBasisInd' must not be checked in
more than one 'LongTermCapitalGainAndLossGrp'.
Form 8949, Part II, checkbox F 'TransactionsNotRptedOn1099BInd' must not be checked in more
than one 'LongTermCapitalGainAndLossGrp'.
No more than one Form 8949 can be referenced from Schedule D (Form 1040).
Incorrect Data
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F8941-005
F8949-002
F8949-003
F8949-012
F8949-013
F8949-014
F8949-015
F8949-016
F8949-017
F8949-018
F8959-001
F8959-002
F8959-003
F8959-004
F8959-005
F8959-006
Form 8959, Line 2 'TotalUnreportedMedicareTipsAmt' must be equal to the sum of all Form 4137,
Line 6 'NetUnreportedMinusIncdntlAmt'.
Form 8959, Line 3 'TotalWagesWithNoWithholdingAmt' must be equal to the sum of all Form
8919, Line 6 'TotalWagesWithNoWithholdingAmt'.
Form 8959, Line 4 'TotalMedicareWagesAndTipsAmt' must be equal to the sum of Line 1
'TotalW2MedicareWagesAndTipsAmt' and Line 2 'TotalUnreportedMedicareTipsAmt' and Line 3
'TotalWagesWithNoWithholdingAmt'.
If Form 1040, Line 2 checkbox or Form 1040-SS (PR), Part I, Line 1 checkbox "Married filing
jointly" is checked (element 'IndividualReturnFilingStatusCd' has the value 2), then Form 8959,
Line 5 'FilingStatusThresholdCd' must be equal to 250000.
If Form 1040, Line 3 checkbox or Form 1040-SS (PR), Part I, Line 1 checkbox "Married filing
separately" is checked (element 'IndividualReturnFilingStatusCd' has the value 3), then Form
8959, Line 5 'FilingStatusThresholdCd' must be equal to 125000.
If Form 1040, Line 1 checkbox "Single" or Line 4 checkbox "Head of household" or Line 5
checkbox "Qualifying widow(er)" is checked (element 'IndividualReturnFilingStatusCd' has the
value 1 or 4 or 5), then Form 8959, Line 5 'FilingThresholdCd' must be equal to 200000.
58
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F8959-008
Form 8959, Line 6 'WagesTipsSubjToAddlMedcrTaxAmt' must be equal to Line 4
'TotalMedicareWagesAndTipsAmt' minus (-) Line 5 'FilingStatusThresholdCd'.
Form 8959, Line 7 'AdditionalMedicareTaxAmt' must be equal to Line 6
'WagesTipsSubjToAddlMedcrTaxAmt' multiplied by 0.9% (.009).
Form 8959, Line 8 'TotalSelfEmploymentIncomeAmt' must be equal to the sum of all Schedule SE
(Form 1040), Section A, Line 4 'MinimumProfitForSETaxAmt' and Section B, Line 6
'CombinedSEAndChurchWagesAmt' that have values greater than zero.
Form 8959, Line 11 'MedcrWagesTipsBelowThrshldAmt' must be equal to Line 9
'FilingStatusThresholdCd' minus (-) Line 10 'TotalMedicareWagesAndTipsAmt'.
Form 8959, Line 12 'SEIncomeSubjToAddSETaxAmt' must be equal to Line 8
'TotalSelfEmploymentIncomeAmt' minus (-) Line 11 'MedcrWagesTipsBelowThrshldAmt'.
Form 8959, Line 13 'AddlSelfEmploymentTaxAmt' must be equal to Line 12
'SEIncomeSubjToAddSETaxAmt' multiplied by 0.9% (.009).
Form 8959, Line 16 'RRTCompSubjToAddRRTTaxAmt' must be equal to Line 14
'TotalRailroadRetirementCompAmt' minus (-) Line 15 'FilingStatusThresholdCd'.
Form 8959, Line 17 'AddlRailroadRetirementTaxAmt' must be equal to Line 16
'RRTCompSubjToAddRRTTaxAmt' multiplied by 0.9% (.009).
Form 8959, Line 18 'TotalAMRRTTaxAmt' must be equal to the sum of Line 7
'AdditionalMedicareTaxAmt' and Line 13 'AddlSelfEmploymentTaxAmt' and Line 17
'AddlRailroadRetirementTaxAmt'.
Form 8959, Line 21 'TotalMedicareTaxAmt' must be equal to Line 20
'TotalW2MedicareWagesAndTipsAmt' multiplied by 1.45% (.0145).
Form 8959, Line 22 'AddlMedicareTaxWitholdingAmt' must be equal to Line 19
'TotalW2MedicareTaxWithheldAmt' minus (-) Line 21 'TotalMedicareTaxAmt'.
Form 8959, Line 24 'AddlMedcrRRTTaxWithholdingAmt' must be equal to the sum of Line 22
'AddlMedicareTaxWitholdingAmt' and Line 23 'TotalW2AddlRRTTaxAmt'.
Form 8960, Line 4c 'RentalREAndAdjNetIncmOrLossAmt' must be equal to the sum of Line 4a
'NetRentalIncomeOrLossAmt' and Line 4b 'AdjNetIncmOrLossNonSect1411Amt'.
If Form 8960, Line 5d 'GainOrLossFromDisposAmt' must be equal to the sum of Line 5a
'PropertyDisposGainOrLossAmt' and Line 5b 'NonNIITPropDisposGainOrLossAmt' and Line 5c
'AdjFromDisposOfStockAmt'.
Form 8960, Line 8 'TotalIncomeAmt' must be equal to the sum of Line 1 'TaxableInterestAmt' and
Line 2 'OrdinaryDividendsAmt' and Line 3 'AnnuitesFromNonQlfPlansAmt' and Line 4c
'RentalREAndAdjNetIncmOrLossAmt' and Line 5d 'GainOrLossFromDisposAmt' and Line 6
'CFCAndPFICInvstIncmChangesAmt' and Line 7 'OtherInvestmentIncomeOrLossAmt'.
Form 8960, Line 9d 'InvestmentExpenseAmt' must be equal to the sum of Line 9a
'InvestmentInterestAmt' and Line 9b 'StateIncomeTaxAmt' and Line 9c
'MiscInvestmentExpenseAmt'.
Form 8960, Line 11 'TotalDeductionModificationAmt' must be equal to the sum of Line 9d
'InvestmentExpenseAmt' and Line 10 'AdditionalModificationAmt'.
Form 8960, Line 12 'NetInvestmentIncomeAmt' must be equal to Line 8 'TotalIncomeAmt' minus () Line 11 'TotalDeductionModificationAmt'.
Math Error
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F8959-009
F8959-010
F8959-012
F8959-013
F8959-014
F8959-015
F8959-016
F8959-017
F8959-018
F8959-019
F8959-020
F8960-004
F8960-006
F8960-007
F8960-008
F8960-009
F8960-010
59
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F8960-018
If Form 8960, Line 2 'OrdinaryDividendsAmt' has a non-zero value, then it must be equal to Form
1040, Line 9a 'OrdinaryDividendsAmt' unless all of the following conditions are true: 1) Form
1040, Line 2 checkbox "Married Filing Jointly" or Line 5 checkbox "Qualifying Widow(er)" is
checked (element 'IndividualReturnFilingStatusCd' has a value of 2 or 5) and 2) Form 8960,
checkbox 'Section6013gInd' is not checked and 3) Form 8960, Line 14 'FilingThresholdAmt'
equals 125000.
If Form 8960, Line 4a 'NetRentalIncomeOrLossAmt' has a non-zero value, then it must be equal to
Form 1040, Line 17 "RentalRealESTAmt' unless all of the following conditions are true: 1) Form
1040, Line 2 checkbox "Married Filing Jointly" or Line 5 checkbox "Qualifying Widow(er)" is
checked (element 'IndividualReturnFilingStatusCd' has a value of 2 or 5) and 2) Form 8960,
checkbox 'Section6013gInd' is not checked and 3) Form 8960, Line 14 'FilingThresholdAmt'
equals 125000.
If Form 8960, Line 5a 'PropertyDisposGainOrLossAmt' has a non-zero value, then it must be
equal to sum of [ Form 1040, Line 13 'CapitalGainLossAmt' and Line 14 'OtherGainLossAmt' ]
unless all of the following conditions are true: 1) Form 1040, Line 2 checkbox "Married Filing
Jointly" or Line 5 checkbox "Qualifying Widow(er)" is checked (element
'IndividualReturnFilingStatusCd' has a value of 2 or 5) and 2) Form 8960, checkbox
'Section6013gInd' is not checked and 3) Form 8960, Line 14 'FilingThresholdAmt' equals 125000.
If Form 8960, Line 9a has a non-zero value, then it must be equal to Form 1040 Schedule A. Line
14 'InvestmentInterestAmt' or Form 4952, Line 8 'InvestmentInterestExpDeductAmt' unless all of
the following conditions are true: 1) Form 1040, Line 2 checkbox "Married Filing Jointly" or Line 5
checkbox "Qualifying Widow(er)" is checked (element 'IndividualFilingStatusCd' has a value of 2
or 5) and 2) Form 8960, checkbox 'Section6013gInd' is not checked and 3) Form 8960, Line 14
'FilingThresholdAmt' equals 125000.
If Form 1040, Line 2 checkbox "Married Filing Separately" is checked (element
'IndividualReturnFilingStatusCd' has the value 3), then Form 8960, Line 14 'FilingThresholdAmt'
must equal 125000.
If Form 1040, Line 2 checkbox "Single" or Line 4 checkbox "Head of Household" is checked
(element 'IndividualReturnFilingStatusCd' has a value of 1 or 4), then Form 8960, Line 14
'FilingThresholdAmt' must equal 200000.
Form 8960, Line 15 'MAGILessThresholdAmt' must be equal to Line 13
'ModifiedAdjustedGrossIncomeAmt' minus (-) Line 14 'FilingThresholdAmt'.
Form 8960, Line 16 'SmllrIncmOrMAGILessThrshldAmt' must be equal to the smaller of Line 12
'NetInvestmentIncomeAmt' or Line 15 'MAGILessThresholdAmt'.
Form 8960, Line 17 'IndivNetInvstIncomeTaxAmt' must equal Line 16
'SmllrIncmOrMAGILessThrshldAmt' multiplied by 3.8% (.038).
If Form 8960, Line 1 'TaxableInterestAmt'' has a non-zero value, then it must be equal to Form
1040, Line 8a 'TaxableInterestAmt' unless all of the following conditions are true: 1) Form 1040,
Line 2 checkbox "Married Filing Jointly" or Line 5 checkbox "Qualifying Widow(er)" is checked
(element 'IndividualReturnFilingStatusCd' has a value of 2 or 5) and 2) Form 8960, checkbox
'Section6013gInd' is not checked and 3) Form 8960, Line 14 'FilingThresholdAmt' equals 125000.
If Form 1040, Line 2 checkbox "Married filing jointly" is checked or Line 5 checkbox "Qualifying
widow(er) with dependent child" is checked (element 'IndividualReturnFilingStatusCd' has a
value of 2 or 5), then Form 8960, Line 14 'FilingThresholdAmt' must be equal to 250000 or 125000.
Form 926, 'TransfereeEIN' or 'ForeignEntityReferenceIdNumber' must have a value.
Incorrect Data
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Math Error
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New
F8960-019
F8960-020
F8960-021
F8960-022
F8960-023
F8960-024
F8960-025
F8960-026
F8960-027
F8960-028
F926-001
60
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F9465-001-02
Form 9465, Line 9 'TotalTaxDueAmt' must not be greater than 50000. If the tax due amount is
greater than 50000, complete and mail Form 9465 with Form 433-F to the mailing address
provided on www.irs.gov.
Form 9465, Line 1 'PrimarySSN' must be equal to either the 'PrimarySSN' or 'SpouseSSN' in the
Return Header.
If Form 9465, Line 1 'SpouseSSN' has a value, then it must be equal to either the 'PrimarySSN' or
'SpouseSSN' in the Return Header.
If Form 9465, Line 13a 'RoutingTransitNum' has a value, then Line 13b 'BankAccountNum' must
also have a value.
If Form 9465, Line 13b 'BankAccountNum' has a value, then Line 13a 'RoutingTransitNum' must
also have a value.
In Form 9465, one of the following must have a value: Line 3 Home 'PhoneNum' or Line 4 Work
'PhoneNum' or Line 3 Home 'ForeignPhoneNum' or Line 4 Work 'ForeignPhoneNum'.
If IRS Payment Record is present in the return, then Form 9465, Line 8 'PaymentAmt' must be
equal to 'PaymentAmt' in IRS Payment Record.
If Form 9465, Line 1a 'SpouseName' has a value, then 'SpouseNameControlTxt' must also have a
value.
Form 9465, Line 14 checkbox 'PayrollDeductionAgreementInd' must not be checked. If the
Payroll Deduction Agreement box is checked, complete and mail Form 9465 with Form 2159 to
the mailing address provided on www.irs.gov.
Form 9465, Line 10 'PaymentDueAmt' can not be less than Line 11 'CalculatedMonthlyPymtAmt'.
If the payment due amount is less than Line 11, calculated monthly payment amount, complete
and mail Form 9465 with Form 433-F to the mailing address provided on www.irs.gov.
If Form 9465 is attached to Form 1040 or Form 1040A or Form 1040EZ or Form 1040PR or Form
1040SS, then 'F9465TaxReturnTypeCd' must not have the following values: "FORM 940" or
"FORM 940PR" or "FORM 941" or "FORM 941PR" or "FORM 941SS" or "FORM 943" or "FORM
943PR" or "FORM 944" or "FORM 945" or "FORM 720" or "FORM 2290".
If Form 9465 'F9465TaxReturnTypeCd' has a value of "FORM 1040" or "FORM 1040A" or "FORM
1040EZ" or "FORM 1040SS" or "FORM 1040PR", then 'IATaxYrDt' must have a value.
If Form 982, Line 1d 'DschrgQlfyRealPropBusIndbtInd' is checked, Line 4
'ExcldForDschrgQlfyRealPropAmt' must have a non-zero value.
If Form 982, Line 1c 'DischargeOfQlfyFarmIndbtInd' checkbox is checked and Lines 1a
'DschrgOfIndbtInATitle11CaseInd', Line 1b 'DschrgIndbtExtentInsolventInd', and Line 1d
DschrgQlfyRealPropBusIndbtInd' checkboxes are not checked, then Line 10a
'ExcludedToReduceBasisOfPropAmt' must equal zero if an amount is entered.
If Form 982, Line 5 'ExcludedUnderSection108b5Amt' has a non zero value, then the
[ElectionToReduceBasisOfDeprecPropUnderIRC1017Statement] must be attached.
'PaymentAmt' in the IRS Payment Record must not be more than 200% of the Form 1040, Line 76
'AmountOwedAmt' amount. If a value is not provided on Form 1040, Line 76, treat that value as
zero.
If the processing date is after June 21, 2014, but prior to September 21, 2014, then the
'EstimatedPaymentDueDt' in the IRS ES Payment Record must be September 15, 2014 or January
15, 2015.
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Missing
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F9465-014
F9465-015
F9465-016-01
F9465-017-01
F9465-018-01
F9465-019-01
F9465-020-01
F9465-026
F9465-027
F9465-029
F9465-030
F982-003-01
F982-004-01
F982-005-01
FPYMT-042-03
FPYMT-043-04
61
Rule Number
Rule Text
Error Category
Severity
Rule
Status
FPYMT-044-04
If the processing date is after September 20, 2014, but prior to January 1, 2015, then the
'EstimatedPaymentDueDt' in the IRS ES Payment Record must be January 15, 2015.
'EstimatedPaymentDueDt' in the IRS ES Payment Record must not be the same as another IRS
ES Payment Record filed with the same return.
If the processing date is after December 31, 2013, but prior to January 16, 2014, then the
'EstimatedPaymentDueDt' in the IRS ES Payment Record must be April 15, 2014 or June 16, 2014
or September 15, 2014.
If the processing date is after April 20, 2014, but prior to June 22, 2014, then the
'EstimatedPaymentDueDt' in the IRS ES Payment Record must be June 16, 2014 or September 15,
2014 or January 15, 2015.
If the processing date is after January 15, 2014, but prior to April 21, 2014, then
'EstimatedPaymentDueDt' in the IRS ES Payment Record must be April 15, 2014 or June 16, 2014
or September 15, 2014 or January 15, 2015.
'PaymentAmt' in the IRS Payment Record must not be greater than 99,999,999.
'PaymentAmt' in the IRS ES Payment Record must not be greater than 99,999,999.
'RequestedPaymentDt' in the IRS Payment Record must not be more than 5 days prior to the
received date.
If the return is received on or before the due date of the return, then the 'RequestedPaymentDt' in
the IRS Payment Record must be on the due date or before the due date.
If the return is received after the due date of the return, then the 'RequestedPaymentDt' in the IRS
Payment Record must not be later than the date the return was received.
'EstimatedPaymentDueDt' in the IRS ES Payment Record must not be more than 5 days prior to
the received date.
'EstimatedPaymentDueDt' in the IRS ES Payment Record must not be more than one year after
the received date.
If Form T, Part I, Line 5a, 'OtherConsiderationAmt' has a non-zero value, then the literal on Part I,
Line 5b, 'OtherConsiderationNatureTxt' must have a value.
If Form T, Part III, Line 5a, 'OtherConsiderationAmt' has a non-zero value, then the literal on Part
III, Line 5b, 'OtherConsiderationNatureTxt' must have a value.
If Form T, Part I, Line 3b 'AcquiredDt' has a value, then the date must be after December 31, 2012
but before January 1, 2014.
If Form T, Part III, Line 3b 'SaleDt' has a value, then the date must be after December 31, 2012 but
before January 1, 2014.
The sum of all Form W-2s Line 1 'WagesAmt' must not be greater than the sum of [Form 1040,
Line 7 'WagesSalariesAndTipsAmt' and (sum of all Schedule C (Form 1040), Line 1
'TotalGrossReceiptsAmt' when Line 1 checkbox 'StatutoryEmployeeFromW2Ind' is checked) and
(sum of all Schedule C-EZ (Form 1040), Line 1 'TotalGrossReceiptsAmt' when Line 1 checkbox
'StatutoryEmployeeFromW2Ind' is checked)] unless Form 8958 is present in the return. When
evaluating this, a tolerance of $5.00 is allowed.
Form W-2, Line 1 'WagesAmt' must have a value greater than zero unless Combat Pay has been
excluded from income.
Form W-2, Line a, 'EmployeeSSN' must be equal to 'PrimarySSN' or 'SpouseSSN' in the Return
Header.
City of Form W-2, Line C 'EmployerUSAddress' must contain at least three characters.
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Disabled
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Math Error
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Data Mismatch
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Incorrect Data
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Active
FPYMT-045-02
FPYMT-046-04
FPYMT-047-04
FPYMT-056-03
FPYMT-068-01
FPYMT-069-01
FPYMT-071-01
FPYMT-072-01
FPYMT-074-01
FPYMT-086
FPYMT-087
FT-001-01
FT-002-01
FT-003-02
FT-004-02
FW2-001
FW2-002
FW2-003-01
FW2-007
62
Rule Number
Rule Text
Error Category
Severity
Rule
Status
FW2-008
FW2-010
Incorrect Data
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Active
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Active
Active
Active
Active
Incorrect Data
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Active
Active
Active
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FW2G-502
City of Form W-2, Line C 'EmployerForeignAddress' must contain at least three characters.
If Form W-2, Line 16 'StateWagesAmt' has a non-zero value, then Line 15 'StateAbbreviationCd'
and 'EmployersStateIDNumber' must have a value.
Form W-2, Line B 'EmployerEIN' is invalid for processing an Individual e-filed return.
Form W-2, Line B 'EmployerEIN' must match data in the eFile database.
Form W-2, Line B 'EmployerEIN' was issued after the Tax Year in the Return Header.
If Form W-2G, Line 2 'FederalIncomeTaxWithheldAmt' has a value greater than zero, then it must
be less than Line 1 'GamblingWinGrossWinningAmt'.
Form W-2G, 'PayerSSN' is invalid for processing an Individual e-filed return.
Form W-2G, 'PayerEIN' is invalid for processing an Individual e-filed return.
If Form W-2G, Payer Address is a US Address, then the first five digits of the Zip Codemust be
within the valid ranges of zip codes for the corresponding State Abbreviation. See Publication
4164.
The sum of all Form W-2G, 'GamblingWinGrossWinningAmt' must be less than or equal to at
least one of the following: the sum of all Schedule C (Form 1040), Line 1
'TotalGrossReceiptsAmt', or Schedule C-EZ (Form 1040), Line 1 'TotalGrossReceiptsAmt', or the
sum of all 'OtherIncomeAmt' in [OtherIncomeTypeStatement] for which the corresponding
'OtherIncomeLitCd' has the value "GAMBLING WINNINGS".
If Form W-2G, Line 14 'GamblingWinningAmt' has a non-zero value, then Line 13
'StateAbbreviationCd' and 'PayersStateIdNumber' must have a value.
Form W-2G, 'PayerEIN' must match data in the e-File database.
Reject
Active
FW2G-505-01
FW2G-599
Form W-2G, 'PayerEIN' was issued after the 'TaxYr' in the Return Header.
Form W-2G, 'PayerSSN' must match data in the e-File database.
Reject
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Active
Active
IND-001-01
IND-002
IND-005-01
'PreparerSSN' in the Return Header must not be all zeros or all nines.
The 'TaxPeriodEndDate' in the Submission Manifest must be less than the "Received Date".
If Form 9465 and IRS Payment Record are present in the return, then Form 9465, 'PaymentAmt'
must be equal to 'PaymentAmt' in IRS Payment Record.
'SpouseSSN' in the Return Header must not be equal to 'PrimarySSN' in the Return Header.
If checkbox 'ProtectiveSec108iELCRecordInd' is checked in the return, then
[GeneralDependencyMedium] with Description beginning with 'Section 108(i) election
explanation' must be attached to the return.
'TaxYear' must equal the year of the 'TaxPeriodBeginDate' ("YYYY" digits) in the Submission
Manifest.
'TaxYear' must equal the year of the 'TaxPeriodEndDate' ("YYYY" digits) in the Submission
Manifest.
If 'WagesLit' in [WagesNotShownSchedule] has the value "FEC", then [FECRecord] must be
present in the return.
In the Return Header, 'PreparerSSN' or 'PTIN' or 'STIN' or 'PreparerFirmEIN' must have a value, if
any one of the following is true: (1) checkbox 'SelfEmployedInd' is checked; (2)
'PreparerPersonNm' or 'PreparerFirmName' or 'PreparerUSAddress' or 'PreparerForeignAddress'
has a value.
Database
Validation Error
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Database
Validation Error
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Incorrect Data
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Document
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FW2-499
FW2-502
FW2-505-01
FW2G-001
FW2G-002
FW2G-003
FW2G-007
FW2G-008
FW2G-009
IND-006
IND-007-01
IND-010
IND-011
IND-012
IND-013-01
63
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Active
Rule Number
Rule Text
Error Category
Severity
Rule
Status
IND-014-01
'EmployeeTIN' and 'EmployeeNameControl' in [FECRecord] must be the same as [ 'PrimarySSN'
and 'PrimaryNameControlTxt' ] or ['SpouseSSN' and 'SpouseNameControlTxt' ] in the Return
Header.
If checkbox 'WorkPerformedResidingInUSInd' is checked in [FECRecord], then 'USAddress' must
have a value.
If 'USAddress' has a value in [FECRecord], then checkbox 'WorkPerformedResidingInUSInd' must
be checked.
If 'PrimaryDateOfDeath' has a value in the return, then 'InCareOfNm' in the Filer address in the
Return Header must have a value.
If 'SpouseDateOfDeath' has a value in the return, then 'InCareOfNm' in the Filer address in the
Return Header must have a value.
If 'PaidPreparerInformationGrp' is present in the Return Header, then 'NonPaidPreparerCd' must
not have a value in the return.
If 'PINTypeCd' in the Return Header has the value "Self-Select On-Line" and
'PrimarySignaturePIN' has a value, then 'PrimaryBirthDt' must have a value.
If 'PINTypeCd' in the Return Header has the value "Self-Select On-Line" and
'SpouseSignaturePIN' has a value, then 'SpouseBirthDt' must have a value.
If 'PINTypeCd' in the Return Header has the value "Self-Select Practitioner" and
'PrimarySignaturePIN' has a value, then 'PrimaryBirthDt' must have a value.
If 'PINTypeCd' in the Return Header has the value "Self-Select Practitioner" and
'SpouseSignaturePIN' has a value, then 'SpouseBirthDt' must have a value.
If 'PINTypeCd' in the Return Header has the value "Self-Select On-Line", and 'PrimaryBirthDt' has
a value, then 'PrimaryPriorYearAGIAmt' or 'PrimaryPriorYearPIN' or 'PrimaryElectronicFilingPIN'
or 'IdentityProtectionPIN' must have a value.
If 'PINTypeCd' in the Return Header has the value "Self-Select Practitioner", and 'PrimaryBirthDt'
has a value, then 'PrimaryPriorYearAGIAmt' or 'PrimaryPriorYearPIN' or
'PrimaryElectronicFilingPIN' or 'IdentityProtectionPIN' must have a value.
If 'PINTypeCd' in the Return Header has the value "Self-Select On-Line", and 'SpouseBirthDt' has
a value, then 'SpousePriorYearAGIAmt' or 'SpousePriorYearPIN' or 'SpouseElectronicFilingPIN'
or 'SpouseIdentityProtectionPIN' must have a value.
If 'PINTypeCd' in the Return Header has the value "Self-Select Practitioner", and 'SpouseBirthDt'
has a value, then 'SpousePriorYearAGIAmt' or 'SpousePriorYearPIN' or
'SpouseElectronicFilingPIN' or 'SpouseIdentityProtectionPIN' must have a value.
If 'WagesLit' in [WagesNotShownSchedule], has the value "FEC", then the corresponding
'WagesNotShownAmt' must be equal to the sum of the 'ForeignEmployerCompensationAmt' from
all of the FEC Records present in the return. When evaluating this a tolerance of $5 is allowed.
'PrimaryPriorYearPIN' or 'PrimaryElectronicFilingPIN' or 'PrimaryPriorYearAGIAmt' in the Return
Header must match the e-File database.
'SpousePriorYearPIN' or 'SpouseElectronicFilingPIN' or 'SpousePriorYearAGIAmt' in the Return
Header must match the e-File database.
The year of 'PrimaryDateOfDeath' must not be less than 'TaxYr' in the Return Header.
The year of 'SpouseDateOfDeath' must not be less than 'TaxYr' in the Return Header.
'PrimaryDateOfDeath' in the return must match that in the e-File database.
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Incorrect Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Incorrect Data
Database
Validation Error
Reject
Reject
Reject
Active
Active
Active
IND-015
IND-016
IND-018-01
IND-019-01
IND-020-01
IND-021-01
IND-022-01
IND-023-01
IND-024-01
IND-025-01
IND-026-01
IND-027-01
IND-028-01
IND-029
IND-031-01
IND-032-01
IND-033-01
IND-034-01
IND-035
64
Rule Number
Rule Text
Error Category
Severity
Rule
Status
IND-036
'SpouseDateOfDeath' in the return must match that in the e-File database.
Reject
Active
IND-037
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Unsupported
Reject
Active
Data Mismatch
Active
Incorrect Data
Incorrect Data
Reject and
Stop
Reject
Reject
Incorrect Data
Missing Data
Reject
Reject
Active
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
IND-060
If 'PrimaryDateOfDeath' has a value, then the Filer address in the Return Header must not be a
Foreign Address.
If 'SpouseDateOfDeath' has a value, then the Filer address in the Return Header must not be a
Foreign Address.
If 'ThirdPartyDesigneeInd' in the return has a choice of 'Yes' indicated, then
'ThirdPartyDesigneeName' must have a value.
If 'ThirdPartyDesigneeInd' in the return has a choice of 'Yes' indicated, then
'ThirdPartyDesigneePhone' must have a value.
If 'ThirdPartyDesigneeInd' in the return has a choice of 'Yes' indicated, then
'ThirdPartyDesigneePIN' must have a value.
If checkbox 'PowerOfAttorneySignedBy' is checked in the return, then checkbox
'SurvivingSpouseInd' must not be checked.
If checkbox 'PowerOfAttorneySignedBy' is checked in the return, then checkbox
'PersonalRepresentativeInd' must not be checked.
If checkbox 'PowerOfAttorneySignedBy' is checked in the return, then 'PrimaryDateOfDeath' must
not have a value.
If checkbox 'PowerOfAttorneySignedBy' is checked in the return, then 'SpouseDateOfDeath' must
not have a value.
Form 8862 must be present in the return. e-File database indicates the taxpayer must file Form
8862 to Claim Earned Income Credit after disallowance.
Tax returns from the U.S. Possessions of American Samoa, Guam, U.S. Virgin Islands and the
Commonwealth of the Northern Mariana Islands may not be electronically filed.
The TIN present in the IRS Submission Manifest must be equal to the Primary SSN in the Return
Header.
The 'IPAddress' in the Return Header must not equal all zeros.
If filing status is "Married filing separately" (element 'IndividualReturnFilingStatusCd' has the
value 3), then 'SpouseSignaturePIN' must not have a value in the Return Header.
'AddressLine2' in the Return Header must not have a value.
If 'PrimarySignaturePIN' has a value in the Return Header, then 'PrimaryPINEnteredByCd' must
have a value.
If 'SpouseSignaturePIN' has a value in the Return Header, then 'SpousePINEnteredByCd' must
have a value.
If 'PrimarySignaturePIN' has a value in the Return Header, then 'PrimarySignatureDt' must have a
value.
If 'SpouseSignaturePIN' has a value in the Return Header, then 'SpouseSignatureDt' must have a
value.
'IdentityProtectionPIN' in the Return Header must not equal all zeroes.
Database
Validation Error
Incorrect Data
Incorrect Data
Active
IND-061
IND-062
IND-063
IND-064
IRS ES Payment Record must not be present in a prior year return.
IP Address of the Transmitter must have a value.
Timestamp of the Transmitter must have a value.
IP Address of the Transmitter must be a valid IP Address.
Reject and
Stop
Reject
Reject
Reject
Reject
IND-038
IND-039
IND-040
IND-041
IND-042
IND-043
IND-044
IND-045
IND-046
IND-049
IND-052
IND-053
IND-054-01
IND-055-01
IND-056-01
IND-057-01
IND-058-01
IND-059-01
65
Incorrect Data
Missing Data
Missing Data
Incorrect Data
Active
Active
Active
Active
Active
Active
Rule Number
Rule Text
Error Category
Severity
Rule
Status
IND-066
'SpouseIdentityProtectionPIN' in the Return Header must not equal all zeroes.
Incorrect Data
Active
IND-067
As a paid tax preparer of a tax return claiming Earned income Tax Credit, you must complete and
submit Form 8867 to IRS with the original submission of each return. Failure to submit Form 8867
is a violation of IRC Sec 6695(g) and a $500 penalty may be imposed per return.
Primary taxpayer's Identity Protection Personal Identification Number (IP PIN) must match the eFile database. Please double check your entry and resubmit your return with the correct number.
The Primary Taxpayer did not enter a valid Identity Protection Personal Identification Number (IP
PIN). Please visit www.irs.gov/get-an-ippin for further information and resubmit your return with
the correct number.
The Spouse Identity Protection Personal Identification Number (IP PIN) must match the e-File
database. Please double check your entry and resubmit your return with the correct number.
The Spouse did not enter a valid Identity Protection Personal Identification Number (IP PIN).
Please visit www.irs.gov/get-an-ippin for further information and resubmit your return with the
correct number.
Primary SSN in the Return Header must not be equal to the Spouse SSN on another tax return for
which filing status is Married Filing Jointly or [filing status is Married Filing Separately and the
Spouse exemption is claimed].
Spouse SSN in the Return Header must not be equal to the Primary SSN on another tax return.
Missing Data
Reject and
Stop
Alert
Database
Validation Error
Database
Validation Error
Reject and
Stop
Reject and
Stop
Active
Database
Validation Error
Database
Validation Error
Reject and
Stop
Reject and
Stop
Active
Database
Validation Error
Reject
Active
Duplicate
Condition
Incorrect Data
Reject
Active
Reject
Active
Reject
Active
Reject
Active
Reject
Reject
Active
Active
Reject
Active
Reject
Active
Reject
Active
Reject
Active
Reject
Active
Reject
Active
Reject
Active
IND-180
IND-181
IND-182
IND-183
IND-508
IND-510
IND-512-01
IND-513
IND-515
IND-521-01
IND-531-01
IND-532-01
IND-570-01
IND-664-01
IND-665-01
IND-666-01
IND-667-01
IND-672-01
Each Dependent's SSN (or Qualifying Child Identifying Number on Form 1040SS(PR)) on this
return must not match the Spouse SSN on another return.
The Spouse SSN in the Return Header must not be equal to the Spouse SSN in another return
filed for the same tax year.
The Primary SSN in the Return Header must not be equal to the Primary SSN in another return
filed for the same tax year.
The Year of Birth of the Primary SSN must not be greater than the 'TaxYr' in the Return Header.
If Primary Date of Death has a value in the e-File database, then it must not be prior to the 'TaxYr'
in the Return Header.
If Spouse Date of Death has a value in the e-File database, then it must not be prior to the 'TaxYr'
in the Return Header.
The Year of Birth of the Spouse SSN must not be greater than the 'TaxYr' in the Return Header.
If the Primary SSN appears more than once in the e-File database, then 'PINTypeCd' in the Return
Header must not have the value "Self-Select On-Line".
If the Primary SSN appears more than once in the e-File database, then 'PINTypeCd' in the Return
Header must not have the value "Self-Select Practitioner".
If the Spouse SSN appears more than once in the e-File database, then 'PINTypeCd' must not
have the value "Self-Select On-Line".
If the Spouse SSN appears more than once in the e-File database, then 'PINTypeCd' must not
have the value "Self-Select Practitioner".
In the Return Header, if 'PINTypeCd' has the value "Practitioner" or "Self-Select Practitioner",
then 'PractitionerPINGrp' must have a value.
66
Duplicate
Condition
Duplicate
Condition
Incorrect Data
Database
Validation Error
Database
Validation Error
Database
Validation Error
Database
Validation Error
Database
Validation Error
Database
Validation Error
Database
Validation Error
Missing Data
Active
Active
Active
Rule Number
Rule Text
Error Category
Severity
Rule
Status
IND-673-01
In the Return Header, if 'PINTypeCd' has the value "Self-Select On-Line", then
'PractitionerPINGrp' must not have a value.
If the Primary Taxpayer is under the age of 16 and has never filed a tax return, then 'PINTypeCd'
in the Return Header must not have the value "Self-Select On-Line".
If the Primary Taxpayer is under the age of 16 and has never filed a tax return, then 'PINTypeCd'
in the Return Header must not have the value "Self-Select Practitioner".
If the Spouse SSN in the Return Header is under the age of 16 and did not file a tax return in the
previous year, then the 'PINTypeCd' must not have the value "Self-Select On-Line".
If the Spouse SSN in the Return Header is under the age of 16 and did not file a tax return in the
previous year, then the 'PINTypeCd' must not have the value "Self-Select Practitioner".
The year of the 'PrimarySignatureDt' in the Return Header must be equal to the processing year.
Missing Data
Reject
Active
Database
Validation Error
Database
Validation Error
Database
Validation Error
Database
Validation Error
Missing
Document
Incorrect Data
Reject
Active
Reject
Active
Reject
Active
Reject
Active
Reject
Active
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Active
IND-674-01
IND-675-01
IND-679-01
IND-680-01
IND-689-01
IND-769
If 'PINTypeCd' in the Return Header has the value "Self-Select Practitioner", then
'JuratDisclosureCd' must have the value "Self Select PIN By ERO".
If 'PINTypeCd' in the Return Header has the value "Practitioner", then 'JuratDisclosureCd' must
have the value "Practitioner PIN".
If 'PINTypeCd' in the Return Header has the value "Self-Select On-Line", then 'JuratDisclosureCd'
must have the value "Online Self Select PIN".
If 'PINTypeCd' in the Return Header has the value "Practitioner", then the following must not have
an entry: 'PrimaryPriorYearAGIAmt' and 'PrimaryPriorYearPIN' and 'PrimaryElectronicFilingPIN'
and 'SpousePriorYearAGIAmt' and 'SpousePriorYearPIN' and 'SpouseElectronicFilingPIN'.
'IdentityProtectionPIN' in the Return Header must be numeric digits.
IND-770
'SpouseIdentityProtectionPIN' in the Return Header must be numeric digits.
Incorrect Data
IND-901
The Primary SSN in the Return Header has been locked because Social Security Administration
records indicate the number belongs to a deceased individual.
The Primary SSN in the Return Header has been locked. The account was locked per the
taxpayer's request.
The Primary SSN in the Return Header has been systemically locked based on IRS information
which indicates there is not a filing requirement for this SSN.
The Primary SSN in the Return Header has been locked. Social Security Administration records
indicate the SSN belongs to a minor. The account was locked per the request of the minor's
parent or guardian.
The Dependent SSN (or Qualifying Child Identifying Number on Form 1040-SS (PR)) has been
locked because Social Security Administration records indicate the number belongs to a
deceased individual.
The Dependent SSN (or Qualifying Child Identifying Number on Form 1040-SS (PR)) claimed on
your return has been locked. The account was locked per the taxpayer's request.
The Dependent SSN (or Qualifying Child Identifying Number on Form 1040-SS (PR)) claimed on
your return has been locked. The account was locked per the request of the dependent's parent
or guardian.
The Spouse SSN in the Return Header has been locked because Social Security Administration
records indicate the number belongs to a deceased individual.
Database
Validation Error
Database
Validation Error
Database
Validation Error
Database
Validation Error
Reject and
Stop
Reject and
Stop
Reject and
Stop
Reject and
Stop
Reject and
Stop
Reject and
Stop
Database
Validation Error
Reject and
Stop
Active
Database
Validation Error
Database
Validation Error
Reject and
Stop
Reject and
Stop
Active
Database
Validation Error
Reject and
Stop
IND-694-01
IND-695-01
IND-696-01
IND-699-01
IND-902
IND-903
IND-904
IND-931-01
IND-932-01
IND-934-01
IND-941
67
Active
Active
Active
Active
Active
Active
Active
Rule Number
Rule Text
Error Category
Severity
Rule
Status
IND-942
Database
Validation Error
Database
Validation Error
Database
Validation Error
Reject and
Stop
Reject and
Stop
Reject and
Stop
Active
Missing Data
Reject and
Stop
Reject and
Stop
R0000-067
The Spouse SSN in the Return Header has been locked. The account was locked per the
taxpayer's request.
The Spouse SSN in the Return Header has been systemically locked based on IRS information
which indicates there is not a filing requirement for this SSN.
The Spouse SSN in the Return Header has been locked. Social Security Administration records
indicate the SSN belongs to a minor. The account was locked per the request of the minor's
parent or guardian.
The return version (attribute 'returnVersion' of the Return element) must be specified for each
return in the return header.
'ReturnTypeCd' (specified in the Return Header) and the return version (specified by the
'returnVersion' attribute of the 'Return' element) of the return must match the return type and the
version supported by the Modernized e-File system.
For US Addresses, the first five digits of the Zip Code of the Filer's address in the Return Header
must be within the valid ranges of zip codes for the corresponding State Abbreviation. See
Publication 4164.
The number of return documents (forms, schedules, and supporting documents) included in the
return must equal the document count specified in the Return Data (documentCount attribute of
the ReturnData element of the Return).
If the Filer has a US address in the Return Header and State Abbreviation has the value "AA" then
the first three digits of the zip code must be 340.
If the Filer has a US address in the Return Header and State Abbreviation has the value "AE" then
the first three digits of the zip code must be in the range 090 - 098.
If the Filer has a US address in the Return Header and State Abbreviation has the value "AP" then
first three digits of the zip code must be in the range 962 - 966.
In the Return Header, if 'PractitionerPINGrp' is provided, then 'EFIN' in the 'PractitionerPINGrp'
must be the same as 'EFIN' in the 'OriginatorGrp'.
For US Addresses, the fourth and fifth digit of the Zip Code of the Filer's address in the Return
Header cannot both be zeros ("00"), except when the Zip code is 00800, 20500, 34000, 00600,
96100, 96900.
'FederalSubmissionType' in the IRS Submission Manifest must match 'ReturnTypeCd' indicated
in the Return Header.
The Tax Year specified in the IRS Submission Manifest must match the Tax Year in the Return
Header.
The 'EFIN' in the IRS Submission Manifest must match 'EFIN' in the 'OriginatorGrp' in the Return
Header.
Every attached file (i.e. binary attachment) must be referenced by the XML document that
represents it.
An XML document that represents a binary attachment must have a valid reference to an attached
file.
The EFIN in the Submission ID (the first six digits) must match the EFIN in the Submission
Manifest.
The attached files (i.e. binary attachments) in a submission zip archive must have distinct names.
R0000-075-01
'RoutingTransitNum' (RTN) must conform to the banking industry RTN algorithm.
IND-943
IND-944
R0000-003
R0000-004-01
R0000-007-01
R0000-019
R0000-020
R0000-022
R0000-024
R0000-030-01
R0000-046
R0000-051-01
R0000-052
R0000-054-01
R0000-057
R0000-058
R0000-060
68
Data Mismatch
Active
Active
Active
Active
Incorrect Data
Reject
Active
Data Mismatch
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Data Mismatch
Reject
Active
Incorrect Data
Reject
Active
Data Mismatch
Active
Missing Data
Reject and
Stop
Reject and
Stop
Reject and
Stop
Reject
Missing Data
Reject
Active
Incorrect Data
Reject and
Stop
Reject and
Stop
Reject
Active
Data Mismatch
Data Mismatch
Incorrect Data
Incorrect Data
Active
Active
Active
Active
Active
Rule Number
Rule Text
Error Category
Severity
Rule
Status
R0000-080-01
'TaxPeriodBeginDate' present in the IRS Submission Manifest must match 'TaxPeriodBeginDt'
provided in the Return Header.
The TaxPeriodEndDate present in the IRS Submission Manifest must match 'TaxPeriodEndDt'
provided in the Return Header.
The TaxPeriodBeginDate and TaxPeriodEndDate must be provided in the IRS Submission
Manifest.
'PreparerFirmEIN' in the Return Header must not equal all zeros or all nines.
The eight numeric digits of the PTIN (of the Paid Preparer) following the letter P, must not equal
all zeros or all nines in the Return Header.
The Imperfect Return Indicator in the Return Header was checked but does not meet the
conditions of an imperfect return.
'PrimarySSN' in the Return Header must be within the valid range of SSN/ITIN and must not be an
ATIN.
If 'SpouseSSN' in the Return Header has a value, then it must be within the valid range of
SSN/ITIN and must not be an ATIN.
'PrimarySignaturePIN' in the Return Header must not equal all zeros.
'SpouseSignaturePIN' in the Return Header must not equal all zeros.
The eight numeric digits of the STIN (of the Paid Preparer) following the letter S, must not equal
all zeros or all nines in the Return Header.
The Submission Manifest's 'TaxPeriodBeginDate' value for month and day should be January 1.
The Submission Manifest's 'TaxPeriodEndDate' value for month and day should be December 31.
If the Filer has a US address in the Return Header and if the value of City is "APO" or "DPO" or
"FPO", then State must have the value "AA", "AE" or "AP".
If the Filer has a US address in the Return Header and State Abbreviation has the value "AA",
"AE" or "AP" then the City must be "APO" OR "DPO" OR "FPO".
If first two digits of the EFIN in the IRS Submission Manifest are 10, 21, 32, 44 or 53, then
'OriginatorTypeCd' in the Return Header must have the value "OnlineFiler".
If 'OriginatorTypeCd' in the Return Header has the value "OnlineFiler", then the first two digits of
the EFIN in the IRS Submission Manifest must be 10 or 21 or 32 or 44 or 53.
The IRS Submission type that was filed is not being accepted by Modernized e-File (MeF) at this
time. Please check the MeF web page under irs.gov for more information. The submission type
filed was <type>.
The ETIN associated with the Individual submission is not a participating transmitter. Please
check the Modernized e-File (MeF) web page under irs.gov for more information on participation
rules.
If 'NameLine1Txt' in the Return Header contains an ampersand, then 'SpouseSSN' in the Return
Header must have a value.
'NameLine1Txt' in the Return Header must contain a less-than sign (<).
There can be no more than two less-than signs (<) in 'NameLine1Txt' in the Return Header.
The character following the first less-than sign in 'NameLine1Txt' in the Return Header must be
an alphabetic character.
The 4th and 5th digits of the 'PrimarySSN' in the Return Header must be equal to "00" for testing.
The 4th and 5th digits of the 'SpouseSSN' in the Return Header must be equal to "00" for testing.
Data Mismatch
Reject and
Stop
Reject and
Stop
Reject and
Stop
Reject
Reject
Active
R0000-081-01
R0000-082
R0000-087-02
R0000-088-01
R0000-090
R0000-092-01
R0000-093-01
R0000-095-02
R0000-096-02
R0000-113-01
R0000-114
R0000-115
R0000-116-01
R0000-117
R0000-118-01
R0000-119-01
R0000-120
R0000-121
R0000-123-01
R0000-125-01
R0000-126-01
R0000-127-01
R0000-129-01
R0000-130-01
69
Data Mismatch
Missing Data
Incorrect Data
Incorrect Data
Active
Active
Active
Active
Database
Validation Error
Incorrect Data
Alert
Active
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Incorrect Data
Incorrect Data
Reject
Reject
Reject
Active
Active
Active
Incorrect Data
Incorrect Data
Incorrect Data
Reject
Reject
Reject
Active
Active
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject and
Stop
Reject and
Stop
Reject and
Stop
Active
Unsupported
Reject and
Stop
Active
Missing Data
Reject
Active
Incorrect Data
Incorrect Data
Incorrect Data
Reject
Reject
Reject
Active
Active
Active
Incorrect Data
Incorrect Data
Reject
Reject
Active
Active
Incorrect Data
Unsupported
Active
Active
Rule Number
Rule Text
Error Category
Severity
Rule
Status
R0000-142-01
If you are a paid tax return preparer, you must use a Preparer Tax Identification Number (PTIN)
issued by the Internal Revenue Service (IRS) to identify yourself in the paid preparer section of
the tax return. In future years, tax returns may be rejected if an SSN, or any number that is not a
valid PTIN, is included in this field.
Tax Year in the IRS Submission Manifest must have a value.
Incorrect Data
Alert
Active
Missing Data
Active
Incorrect Data
R0000-192
R0000-193
R0000-194
'TaxYear' specified in the Submission Manifest must equal the year of the schema version ('YYYY'
digits of the attribute 'returnVersion' of the Return) that is being used to file the return.
Phone Number provided in the return must not be all zeros.
Bank Account Number provided in the return must not be all zeros.
Return must not be a duplicate of a previously accepted return.
R0000-500-01
'PrimarySSN' and 'PrimaryNameControlTxt' in the Return Header must match the e-File database.
R0000-503-01
'SpouseSSN' and the 'SpouseNameControlTxt' in the Return Header (or Line 6b
'ExemptSpouseNameControl' in the return - For 1040/1040A returns) must match the e-File
database.
Each 'DependentSSN' and the corresponding 'DependentNameControl' that has a value on Line
6c(2) of the return, must match the SSN and Name Control in the e-File database.
'DependentSSN' on Line 6c(2) of the return was used as a Dependent SSN in a previously filed tax
return for the same tax period.
If Line 4 checkbox "Head of household" is checked in the return (element
'IndividualReturnFilingStatusCd' has the value 4) and Line 6b checkbox 'ExemptSpouseInd' is
checked, then the Spouse SSN in the Return Header and Line 6b 'ExemptSpouseNameControl'
must have a value.
If a Dependent's Date of Death has a value in the e-File database, then it must not be prior to
'TaxYr' in the Return Header.
If Line 3 checkbox "Married filing Separately" is checked in the return (element
'IndividualReturnFilingStatusCd' has the value 3) and Line 6b checkbox 'ExemptSpouseInd' is
checked, then the Spouse SSN in the Return Header and Line 6b 'ExemptSpouseNameControl'
must have a value.
The Primary SSN must not be the same as a Dependent SSN on another tax return if any
dependents are listed in this return.
For each DependentSSN in the tax return, the Year of Birth in the e-File database must not be
greater than 'TaxYr' in the Return Header.
Taxpayer TIN in the Return Header must not be the same as a TIN of a previously accepted
electronic return for the return type and tax period indicated in the tax return.
Software ID in the Return Header must have passed testing for the form family and 'TaxYr'.
Reject and
Stop
Reject and
Stop
Reject
Reject
Reject and
Stop
Reject and
Stop
Reject and
Stop
R0000-143
R0000-180
R0000-504-01
R0000-507-01
R0000-530-01
R0000-533-02
R0000-534
R0000-544-01
R0000-571-02
R0000-902-01
R0000-904-03
R0000-905-01
R0000-906-01
Electronic Filing Identification Number (EFIN) in the Return Header must be listed in the e-File
database and in accepted status.
Routing Transit Number (RTN) included in the return must be present in the e-File database.
70
Incorrect Data
Incorrect Data
Duplicate
Condition
Database
Validation Error
Database
Validation Error
Database
Validation Error
Duplicate
Condition
Incorrect Data
Active
Active
Active
New
Active
Active
Reject
Active
Reject
Active
Reject and
Stop
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject and
Stop
Active
Database
Validation Error
Database
Validation Error
Duplicate
Condition
Database
Validation Error
Database
Validation Error
Database
Validation Error
Reject
Active
Reject
Active
Reject and
Stop
Reject and
Stop
Reject and
Stop
Reject
Active
Active
Active
Active
Rule Number
Rule Text
Error Category
Severity
Rule
Status
S8812-F1040001-01
If Schedule 8812 (Form 1040A or Form 1040) is present in the return, then the number of Line
6c(2) 'DependentSSN's on Form 1040 that are ITINs, with the corresponding Line 6c(4) checkbox
'EligibleForChildTaxCreditInd' checked must match the total number of
'QualifiedChildDepdWithITINGrp' in Schedule 8812 (Form 1040A or Form 1040), Part I, with
checkboxes 'QlfyChildDepdWithITINYesInd' or 'QlfyChildDepdWithITINNoInd' checked.
If Schedule A (Form 1040), Line 15 'TotalInterestPaidAmt' has a non-zero value, then one of the
following must have a non-zero value: Line 10 'RptHomeMortgIntAndPointsAmt', Line 11
'Form1098HomeMortgIntNotRptAmt', Line 12 'Form1098PointsNotReportedAmt', Line 13
'MortgageInsurancePremiumsAmt' or Line 14 'InvestmentInterestAmt'.
If Schedule A (Form 1040), Line 15 'TotalInterestPaidAmt' has a non-zero value, then one of the
following must have a non-zero value: Line 10 'RptHomeMortgIntAndPointsAmt' or Line 11
'Form1098HomeMortgIntNotRptAmt' or Line 12 'Form1098PointsNotReportedAmt' or Line 14
'InvestmentInterestAmt'.
If Schedule A (Form 1040), Line 17 'OtherThanByCashOrCheckAmt' is greater than 500, then
Form 8283 must be attached to Line 17.
If Schedule A (Form 1040), Line 17 'OtherThanByCashOrCheckAmt' is greater than or equal to
20,000 and Form 8283, Section B, Part 1, Line 4a checkbox 'ArtWorthAtLeast20000DollarsInd' is
checked, then a binary attachment with Description beginning with 'Art Appraisal' must be
attached to Form 8283 or the 'Form8283PaperDocumentInd' in the Return Header must have a
choice of 'Yes' indicated.
If Schedule A (Form 1040), Line 27 'NetMiscellaneousDeductionsAmt' has a non-zero value, then
one of the following Lines must have a non-zero value: Line 21
'UnreimbursedEmployeeExpnssAmt', Line 22 'TaxPreparationFeesAmt', Line 23
'OtherExpensesAmt', or Line 24 'TotJobExpnssAndCrtnMiscDedAmt'.
If 'MiscellaneousDeductionAmt' in [OtherMiscellaneousDeductionsStatement] has a non-zero
value, then Schedule A (Form 1040), Line 28 'OtherMiscellaneousDedAmt' must have a non-zero
value.
If "Other Expenses Statement" [OtherExpensesStatement] is attached to Schedule A(Form 1040),
Line 23, then for each 'Amount' in "Other Expenses Statement" that has a non-zero value, the
corresponding 'Description' must not have the following values: "CASUALTY", "CHILD CARE",
"CHILD-CARE", "CHILDCARE", "DEPENDENT CARE", "MEDICAL", or "THEFT".
If Form 1040, Line 1 checkbox "Single" or Line 2 checkbox "Married filing jointly" or Line 4
checkbox " Head of household" or Line 5 checkbox " Qualifying widow(er) with dependent child"
is checked (element 'IndividualReturnFilingStatusCd' has a value of 1 or 2 or 4 or 5), and Form
1040, Line 37 'AdjustedGrossIncomeAmt' has a value greater than 109000, then Schedule A (Form
1040), Line 13 'MortgageInsurancePremiumsAmt' must have a zero value if an amount is entered.
If Form 1040, Line 3 checkbox "Married filing separately" is checked (element
'IndividualReturnFilingStatusCd' has the value 3), and Form 1040, Line 37
'AdjustedGrossIncomeAmt' has a value greater than 54500, then Schedule A (Form 1040), Line 13
'MortgageInsurancePremiumsAmt' must have a zero value if an amount is entered.
If Schedule A (Form 1040), Line 20 'CasualtyOrTheftLossesAmt' has a non-zero value, then Form
4684 must be attached to Line 20.
If Schedule A (Form 1040), Line 20 'CasualtyOrTheftLossesAmt' has a non-zero value, then it
must be equal to the sum of all Forms 4684, Line 18 'CalcAdjGroIncmMnsTotNetLossAmt'.
Incorrect Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Disabled
Missing
Document
Missing
Document
Reject
Active
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Missing
Document
Incorrect Data
Reject
Active
Reject
Active
SA-F1040-00102
SA-F1040-00103
SA-F1040-002
SA-F1040-00301
SA-F1040-006
SA-F1040-007
SA-F1040-010
SA-F1040-01102
SA-F1040-01202
SA-F1040-014
SA-F1040-01501
71
Rule Number
Rule Text
Error Category
Severity
Rule
Status
SA-F1040-017
If Schedule A (Form 1040), Line 5b checkbox 'StateAndLocalSalesTaxInd' is checked, then Line 5
'StateAndLocalTaxAmt' must be equal to zero if an amount is entered.
Schedule A (Form 1040), Line 13 'MortgageInsurancePremiumsAmt' must be equal to zero if an
amount is entered.
If Schedule B (Form 1040A or 1040), Line 4 'CalculatedTotalTaxableIntAmt' has a non-zero value,
then it must be equal to Form 1040 or 1040A, Line 8a 'TaxableInterestAmt'.
If Schedule B (Form 1040A or 1040), Line 6 'TotalOrdinaryDividendsAmt' has a non-zero value,
then it must be equal to Form 1040 or 1040A, Line 9a 'OrdinaryDividendsAmt'.
If Schedule B (Form 1040A or 1040), Line 3 'ExcludableSavingsBondIntAmt' has a non-zero value,
then it must be equal to Form 8815, Line 14 'ExcludableSavingsBondIntAmt'.
If Schedule B (Form 1040A or 1040), Line 7a 'FinCENForm114Ind' has a choice of "Yes" indicated,
then Line 7b 'ForeignCountryCd' must have a value.
If Schedule B (Form 1040A or 1040), Line 7b 'ForeignCountryCd' has a value, then Line 7a
'FinCENForm114Ind' must have a choice of "Yes" indicated.
Schedule C-EZ (Form 1040), Item D 'EIN' must not be equal to 'PrimarySSN' or 'SpouseSSN' in the
Return Header.
If two Schedule C-EZs (Form 1040) are present in the return, their Social Security Numbers must
not be equal .
The SSN on Schedule C-EZ(Form 1040) must not be equal to the SSN in another Schedule C(Form
1040) in the same return.
Schedule C-EZ(Form 1040), 'SSN' must be equal to 'PrimarySSN' or 'SpouseSSN' in the Return
Header.
For each Line 5a 'BusinessMilesCnt' that has a non-zero value on Schedule C-EZ (Form 1040), the
corresponding Line 4 'DateVehiclePlacedInService' must have a value.
On Schedule C-EZ (Form 1040), one of the following must have a non-zero value: Line 1
'TotalGrossReceiptsAmt' or Line 2 'TotalOtherExpensesAmt' or Line 3 'NetProfitAmt'.
Schedule C (Form 1040), Item D 'EIN' must not be the same as the Primary SSN or the Spouse
SSN in the Return Header.
One of the following lines in Schedule C (Form 1040) must have a non-zero value: Line 1
'TotalGrossReceiptsAmt', Line 7 'GrossIncomeAmt', Line 28 'TotalExpensesAmt', Line 29
'TentativeProfitOrLossAmt', Line 31 'NetProfitOrLossAmt'.
If Schedule C (Form 1040), Part II, Line 9 'CarAndTruckExpensesAmt' has a non-zero value, then
Schedule C (Form 1040), Part IV, Line 43 'DateVehiclePlacedInService' must have a value or Form
4562 must be present in the return.
If Schedule C (Form 1040), Part IV, Line 44a 'BusinessMilesCnt' has a non-zero value, Line 43
'DateVehiclePlacedInService' must have a value.
Schedule C (Form 1040), Line 1 'TotalGrossReceiptsAmt' minus (-) Line 2
'ReturnsAndAllowancesAmt' must be equal to Line 3 'NetGrossReceiptsAmt'.
If Schedule C (Form 1040) Line 33c checkbox 'OtherClosingInventoryMethodInd' is checked, then
"Other Method Used To Value Closing Inventory Statement"
[OtherMethodUsedToValueClosingInventoryStatement] must be attached.
If Schedule C (Form 1040), Line 31 'NetProfitOrLossAmt' is less than zero and Line 32b
'SomeInvestmentIsNotAtRiskInd' is checked, then Form 6198 must be present in the return.
Incorrect Data
Reject
Disabled
Incorrect Data
Reject
Disabled
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Incorrect Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Math Error
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
SA-F1040-018
SB-F1040-00301
SB-F1040-00401
SB-F1040-005
SB-F1040-00601
SB-F1040-00701
SCEZ-F1040001
SCEZ-F1040002
SCEZ-F1040003
SCEZ-F1040004
SCEZ-F1040005
SCEZ-F1040006-01
SC-F1040-001
SC-F1040-00202
SC-F1040-003
SC-F1040-004
SC-F1040-00502
SC-F1040-007
SC-F1040-010
72
Rule Number
Rule Text
Error Category
Severity
Rule
Status
SC-F1040-012
If Schedule C(Form 1040), Line 1b 'NotRprtGrossReceiptsOrSalesAmt' has a non-zero value, then
Line 1c 'StatuatoryEmployeeW2IncomeAmt' must be equal to zero if an amount is entered.
If Schedule C (Form 1040), Line 34 'ChangeInValuationsInd' has a choice of "Yes" indicated, then
[ChangeInValuationsStatement] must be attached to Line 34.
If Schedule C (Form 1040), Line 30a 'TotalAreaOfHomeCnt' and Line 30b
'HomeBusinessUseSquareFeetCnt' both have a non-zero value, then Line 30
'HomeBusinessExpenseAmt' must not be greater than 1500.
If Schedule D (Form 1040) is present in the return, either Schedule D (Form 1040), Line 16
'NetSTAndLTCapitalGainOrLossAmt' or Schedule D (Form 1040), Line 21 'AllowableLossAmt'
must be equal to Form 1040, Line 13 'CapitalGainLossAmt'.
Schedule D (Form 1040), Line 1b(h) 'TotalGainOrLossAmt' must be equal to the attached Form
8949, Part I, Line 2(h) 'TotalGainOrLossAmt' with checkbox A
'TransRptOn1099BThatShowBssInd' checked.
Schedule D (Form 1040), Line 2(h), 'TotalGainOrLossAmt' must be equal to the attached Form
8949, Part I, Line 2(h) 'TotalGainOrLossAmt' with checkbox B
'TransRptOn1099BNotShowBasisInd' checked.
Schedule D (Form 1040), Line 3(h) 'TotalGainOrLossAmt' must be equal to the attached Form
8949, Part I, Line 2(h) 'TotalGainOrLossAmt' with checkbox C 'TransactionsNotRptedOn1099BInd'
checked.
Schedule D (Form 1040), Line 8b(h) 'TotalGainOrLossAmt' must be equal to the attached Form
8949, Part II, Line 2(h) 'TotalGainOrLossAmt' with checkbox D
'TransRptOn1099BThatShowBssInd' checked.
Schedule D (Form 1040), Line 9(h) 'TotalGainOrLossAmt' must be equal to the attached Form
8949, Part II, Line 2(h) 'TotalGainOrLossAmt' with checkbox E
'TransRptOn1099BNotShowBasisInd' checked.
Schedule D (Form 1040), Line 10(h) 'TotalGainOrLossAmt' must be equal to the attached Form
8949, Part II, Line 2(h) 'TotalGainOrLossAmt' with checkbox F 'TransactionsNotRptedOn1099BInd'
checked.
If Schedule E (Form 1040), Line 28A(e), 'AnyAmountIsNotAtRiskInd' checkbox is checked, and the
corresponding Line 28A(h), 'NonpassiveLossAmt' has a non-zero value, then Form 6198 must be
present in the Return.
If Schedule E (Form 1040), Line 40 'NetFarmRentalIncomeOrLossAmt' has a non-zero value, then
Form 4835 must be present in the Return.
If Schedule E (Form 1040), Line 26 'nonpassiveActivityLiteralCd' has a value, then Line 26
'nonpassiveActivityAmt' must have a non-zero value.
If Schedule E (Form 1040), Line 26 'nonpassiveActivityAmt' has a non-zero value, then Line 26
'nonpassiveActivityLiteralCd' must have a value.
Each 'QualifyingChildSSN' that has a value on Schedule EIC(Form 1040A or 1040), Line 2, must
be within the valid range of SSNs.
Each 'QualifyingChildSSN' that has a value on Schedule EIC(Form 1040A or 1040), Line 2, must
not be equal to 'PrimarySSN' or 'SpouseSSN' in the Return Header.
Each 'ChildYearOfBirth' that has a value on Schedule EIC(Form 1040A or 1040), Line 3, must not
be greater than 'TaxYr' in the Return Header.
Incorrect Data
Reject
Disabled
Missing
Document
Incorrect Data
Reject
Active
Reject
Active
Data Mismatch
Reject
Active
Data Mismatch
Reject
Active
Data Mismatch
Reject
Active
Data Mismatch
Reject
Active
Data Mismatch
Reject
Active
Data Mismatch
Reject
Active
Data Mismatch
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Missing Data
Reject
Active
Reject
Active
Missing Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
SC-F1040-014
SC-F1040-015
SD-F1040-001
SD-F1040-006
SD-F1040-007
SD-F1040-008
SD-F1040-009
SD-F1040-010
SD-F1040-011
SE-F1040-00101
SE-F1040-030
SE-F1040-06001
SE-F1040-07001
SEIC-F1040001-01
SEIC-F1040002-01
SEIC-F1040003-02
73
Rule Number
Rule Text
Error Category
Severity
Rule
Status
SEIC-F1040004-03
For each 'ChildYearOfBirth' on Schedule EIC(Form 1040A or 1040), Line 3 that is equal to 'TaxYr'
in the Return Header, the corresponding Line 6 'MonthsChildLivedWithYouCnt' must be equal to
12 or 'KidnappedChildCd' must have the value "KC".
For each child who is 19 years or older (born before 1995) and 24 years or younger (born after
1989) per the 'ChildYearOfBirth' on Schedule EIC(Form 1040A or 1040), Line 3, the corresponding
Line 4a 'ChildIsAStudentUnder24Ind' or Line 4b 'ChildPermanentlyDisabledInd' must have a
choice of "Yes" indicated.
For each child who is 24 years or older (born before 1990) per the 'ChildYearOfBirth' on Schedule
EIC(Form 1040A or 1040), Line 3, the corresponding Line 4b 'ChildPermanentlyDisabledInd' must
have a choice of "Yes" indicated.
Each 'QualifyingChildSSN' that has a value on Schedule EIC(Form 1040A or 1040), Line 2 must
not be equal to another 'QualifyingChildSSN' on the same Schedule EIC (Form 1040A or Form
1040).
For each child on Schedule EIC(Form 1040A or 1040), whose Line 2 'DiedLiteralCd' has the value
"DIED", there must be a binary attachment with Description "BirthCertificate" or
"DeathCertificate" or "HospitalMedicalRecords" present in the return.
Each 'QualifyingChildNameControl' that has a value on Schedule EIC(Form 1040A or 1040), Line
1, and 'QualifyingChildSSN' that has a value on Line 2, must match that in the e-File database.
Each 'QualifyingChildSSN' that has a value on Schedule EIC(Form 1040A or 1040), Line 2 must
not be equal to another Qualifying Child SSN on another accepted return for the same tax year.
Each 'QualifyingChildSSN' that has a value on Schedule EIC(Form 1040A or 1040), Line 2 must
not be equal to the Spouse SSN on another accepted return for the same tax year.
For each 'QualifyingChildSSN' that has a value on Schedule EIC(Form 1040A or 1040), Line 2, the
corresponding Year of Birth in the e-File database must not be greater than 'TaxYr' in the Return
Header.
For each 'QualifyingChildSSN' that has a value on Schedule EIC(Form 1040A or 1040), Line 2, if
there is a value for Date of Death in the e-File database, then the Year of Death must not be less
than 'TaxYr' in the Return Header.
For each child on Schedule EIC (Form 1040A or Form 1040), Line 2 'QualifyingChildSSN' and Line
3 'ChildYearOfBirth' must match that in the e-File database.
Each child in Schedule EIC (Form 1040A or Form 1040) must be younger than the tax payer, if
Line 1 checkbox "Single" or Line 4 checkbox "Head of household" or Line 5 checkbox
"Qualifying widow(er) with dependent child" is checked ('IndividualReturnFilingStatusCd' has a
value 1 or 4 or 5) in the return. If for any child in Schedule EIC (Form 1040A or Form 1040), Line
4b 'ChildPermanentlyDisabledInd' has a choice of "Yes" indicated, this rule does not apply for
that child.
Each child in Schedule EIC (Form 1040A or Form 1040) must be younger than the primary tax
payer or the spouse, if Line 2 checkbox "Married filing jointly" is checked
('IndividualReturnFilingStatusCd' has a value 2) in the return. If for any child in Schedule EIC
(Form 1040A or Form 1040), Line 4b 'ChildPermanentlyDisabledInd' has a choice of "Yes"
indicated, this rule does not apply for that child.
The Qualifying Child SSN that has a value on Schedule EIC (Form 1040A or 1040), has been
locked because Social Security Administration records indicate the number belongs to a
deceased individual.
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Missing
Document
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Database
Validation Error
Reject and
Stop
Active
SEIC-F1040005-04
SEIC-F1040006-04
SEIC-F1040-007
SEIC-F1040-008
SEIC-F1040501-01
SEIC-F1040506-01
SEIC-F1040509-01
SEIC-F1040521-02
SEIC-F1040534-02
SEIC-F1040535-01
SEIC-F1040536-01
SEIC-F1040537-01
SEIC-F1040-911
74
Rule Number
Rule Text
Error Category
Severity
Rule
Status
SEIC-F1040-912
The Qualifying Child SSN that has a value on Schedule EIC (Form 1040A or 1040), has been
locked. The account was locked per the taxpayer's request.
The Qualifying Child SSN that has a value on Schedule EIC (Form 1040A or 1040), has been
locked. The account was locked per the request of the qualifying child's parent or guardian.
Schedule F (Form 1040) must have a non-zero value in one of the following: Line 9
'GrossIncomeAmt', Line 33 'TotalExpensesAmt', Line 34 'NetFarmProfitLossAmt'.
If Schedule F (Form 1040) Line 34 'NetFarmProfitLossAmt' has a value less than zero and Line
36b 'SomeInvestmentIsNotAtRiskInd' checkbox is checked, then Form 6198 must be present in
the return.
Schedule F (Form 1040) 'MethodOfAccountingCashInd' checkbox or
'MethodOfAccountingAccrualInd' checkbox must be checked.
Schedule H (Form 1040), 'SSN' must be equal to the 'PrimarySSN' or 'SpouseSSN' in the Return
Header.
If two Schedules H (Form 1040) are present in the return, their SSN's must not be equal.
Schedule H (Form 1040), 'EmployerEIN' must not be equal to the 'PrimarySSN' or the
'SpouseSSN' in the Return Header.
If two Schedules H (Form 1040) are present in the return, their 'EmployerEIN's must not be equal.
On Schedule H(Form 1040), exactly one of Line A 'HsldEmplPdCashWageOverLmtCYInd' or Line
B 'HsldEmplFedIncmTaxWithheldInd' or Line C 'HsldEmplPdCashWageOvrLmtQtrInd' must have
a choice of "Yes" indicated.
If a choice of "Yes" is indicated on Schedule H(Form 1040), Line B
'HsldEmplFedIncmTaxWithheldInd', then Line 7 'FederalIncomeTaxWithheldAmt' must have a
non-zero value.
If a choice of "No" is indicated on Schedule H(Form 1040), Line A
'HsldEmplPdCashWageOverLmtCYInd' and a choice of "Yes" is indicated on Line B
'HsldEmplFedIncmTaxWithheldInd', then Line C 'HsldEmplPdCashWageOvrLmtQtrInd' must have
neither choices "Yes" or "No" indicated.
If a choice of "Yes" is indicated on Schedule H(Form 1040), Line A
'HsldEmplPdCashWageOverLmtCYInd', then Line 1 'SocialSecurityTaxCashWagesAmt' must not
be less than 1800.
If a choice of "Yes" is indicated on Schedule H(Form 1040), Line A
'HsldEmplPdCashWageOverLmtCYInd', then Line 3 'MedicareTaxCashWagesAmt' must not be
less than 1800.
If a choice of "Yes" is indicated on Schedule H(Form 1040), Line A
'HsldEmplPdCashWageOverLmtCYInd', then Line B 'HsldEmplFedIncmTaxWithheldInd' and Line
C 'HsldEmplPdCashWageOvrLmtQtrInd' must have neither choices "Yes" or "No" indicated.
If Schedule H(Form 1040), Line 1 'SocialSecurityTaxCashWagesAmt' has a non-zero value, then it
must not be greater than Line 3 'MedicareTaxCashWagesAmt'.
If Schedule H(Form 1040), Line 25 'TotalTaxHouseholdEmplCalcAmt' has a non-zero value, then it
must be equal to Line 8 'TotSocSecMedcrAndFedIncmTaxAmt'.
If Schedule H(Form 1040), Line 9 'HsldEmplPdTotCashWageAnyQtrInd' has a choice of "No"
indicated, then Line 26 'CombinedFUTATaxPlusNetTaxesAmt' must have a zero value if an
amount is entered.
Database
Validation Error
Database
Validation Error
Incorrect Data
Reject and
Stop
Reject and
Stop
Reject
Active
Missing
Document
Reject
Active
Missing Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Incorrect Data
Reject
Reject
Active
Active
Incorrect Data
Incorrect Data
Reject
Reject
Active
Active
Missing Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Data Mismatch
Reject
Active
Incorrect Data
Reject
Active
SEIC-F1040-914
SF-F1040-01102
SF-F1040-01202
SF-F1040-01601
SH-F1040-001
SH-F1040-002
SH-F1040-003
SH-F1040-004
SH-F1040-005
SH-F1040-00601
SH-F1040-007
SH-F1040-00801
SH-F1040-00901
SH-F1040-010
SH-F1040-011
SH-F1040-01201
SH-F1040-01601
75
Active
Active
Rule Number
Rule Text
Error Category
Severity
Rule
Status
SH-F1040-01701
SH-F1040-01801
If Schedule H(Form 1040), Line 9 'HsldEmplPdTotCashWageAnyQtrInd' has a choice of "Yes"
indicated, then Line 26 'CombinedFUTATaxPlusNetTaxesAmt' must have a non-zero value.
If a choice of "No" is indicated on Schedule H(Form 1040), [ Line A
'HsldEmplPdCashWageOverLmtCYInd' and Line B 'HsldEmplFedIncmTaxWithheldInd' ] and Line
C 'HsldEmplPdCashWageOvrLmtQtrInd' has a choice of "Yes" indicated, then Line 26
'CombinedFUTATaxPlusNetTaxesAmt' must have a non-zero value.
If a choice of "Yes" is indicated on Schedule H(Form 1040), Line C
'HsldEmplPdCashWageOvrLmtQtrInd', then Line 10 'UnemplPaidOnlyOneStateInd' and Line 11
'PayAllStateUnemplContriInd' and Line 12 'TxblFUTAWagesAlsoTxblUnemplInd' must have a
choice of "Yes" or "No" indicated.
If a choice of "Yes" is indicated on Schedule H(Form 1040), Line 9
'HsldEmplPdTotCashWageAnyQtrInd', then Line 10 'UnemplPaidOnlyOneStateInd' and Line 11
'PayAllStateUnemplContriInd' and Line 12 'TxblFUTAWagesAlsoTxblUnemplInd' must have a
choice of "Yes" or "No" indicated.
Schedule H (Form 1040), 'SSN' must have a value.
Schedule H (Form 1040), 'EmployerEIN' and 'EmployerNameControl' must match data in the e-File
database.
If Schedule J (Form 1040) is present in the return, then Schedule J (Form 1040), Line 1
'TaxableIncomeAmt' must be equal to Form 1040, Line 43 'TaxableIncomeAmt'.
If Schedule J (Form 1040), Line 17 'TotalTaxTableAmt' has a non-zero value, then one of the
following must have a non-zero value: Line 4 'CurrentTaxAmt' or Line 8 'TaxTableAmt' or Line 12
'TaxTableAmt' or Line 16 'TaxTableAmt'.
If Schedule J (Form 5471) is present in the return, then it must be referenced from one and only
one Form 5471.
Schedule J (Form 5471), 'ForeignCorporationEIN' or 'ForeignEntityReferenceIdNumber' must
have a value.
If Schedule K-1 (Form 8865) is present in the return, then it must be referenced from one and only
one Form 8865.
Schedule K1 (Form 8865) 'PartnershipsEIN' or 'ForeignEntityReferenceIdNumber' must have a
value.
If Schedule M (Form 5471) is present in the return, then it must be referenced from one and only
one Form 5471.
Schedule M (Form 5471) 'ForeignCorporationEIN' or 'ForeignEntityReferenceIdNumber' must
have a value.
If Schedule O (Form 5471) is present in the return, then it must be referenced from one and only
one Form 5471.
Schedule O (Form 5471) 'ForeignCorporationEIN' or 'ForeignEntityReferenceIdNumber' must have
a value.
If Schedule O (Form 8865) is present in the return, then it must be referenced from one and only
one Form 8865.
Schedule O (Form 8865) 'EIN' or 'ForeignEntityReferenceIdNumber' must have a value.
If Schedule P (Form 8865) is present in the return, then it must be referenced from one and only
one Form 8865.
Schedule P (Form 8865) 'EIN' or 'ForeignEntityReferenceIdNumber' must have a value.
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Database
Validation Error
Data Mismatch
Reject
Reject
Active
Active
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Missing Data
Reject
Active
Incorrect Data
Reject
Active
Missing Data
Reject
Active
Incorrect Data
Reject
Active
Missing Data
Reject
Active
Incorrect Data
Reject
Active
Missing Data
Reject
Active
Incorrect Data
Reject
Active
Missing Data
Incorrect Data
Reject
Reject
Active
Active
Missing Data
Reject
Active
SH-F1040-01901
SH-F1040-02001
SH-F1040-022
SH-F1040-520
SJ-F1040-001
SJ-F1040-002
SJ-F5471-001
SJ-F5471-002
SK1-F8865-001
SK1-F8865-002
SM-F5471-001
SM-F5471-002
SO-F5471-001
SO-F5471-002
SO-F8865-001
SO-F8865-002
SP-F8865-001
SP-F8865-002
76
Rule Number
Rule Text
Error Category
Severity
Rule
Status
SR-F1040-00101
Schedule R (Form 1040A or 1040), Line 11 'TaxableDisabilityAmt' must have a non-zero value if
one of the following is checked : Line 2 'Und65RtdPermnntTotDsbltyInd', Line 4
'BothUnder65OneRtdDsbltyInd', Line 5 'BothUnder65BothRtdDsbltyInd', Line 6
'One65OrOlderOtherRtdDsbltyInd', Line 9 'Under65DidNotLiveTogetherInd'.
If Schedule R (Form 1040A or 1040), Line 13a 'NontxSocSecAndRlrdBenefitsAmt' or Line 13b
'NontaxableOtherAmt' has a non-zero value, then Line 13c 'TotalNontaxableAmt', must have a
non-zero value.
For each Schedule SE (Form 1040) present in the return, 'SSN' must be equal to the Primary SSN
or Spouse SSN in the Return Header.
If two Schedule SEs (Form 1040) are present in the return, their Social Security Numbers must
not be the same.
If Schedule SE (Form 1040), Section B, Line 8a 'SSTWagesRRTCompAmt' has a non-zero value or
Line 8b 'UnreportedTipsAmt' has a non-zero value, then Line 8d
'TotalWagesAndUnreportedTipsAmt' must have a non-zero value unless Line 8a
'SSTWagesRRTCompAmt' is greater than or equal to 113700.
If Schedule SE (Form 1040), Section A, Line 5 'SelfEmploymentTaxAmt' has a non-zero value,
then Line 6 'DeductibleSelfEmploymentTaxAmt' must have a non-zero value.
If Schedule SE (Form 1040), Section B, Line 12 'SelfEmploymentTaxAmt' has a non-zero value,
then Line 13 'DeductibleSelfEmploymentTaxAmt' must have a non-zero value.
If Schedule SE (Form 1040), Section A, Line 6 'DeductibleSelfEmploymentTaxAmt' has a non-zero
value, then Line 5 'SelfEmploymentTaxAmt' must have a non-zero value.
If Schedule SE (Form 1040), Section B, Line 13 'DeductibleSelfEmploymentTaxAmt' has a nonzero value, then Line 12 'SelfEmploymentTaxAmt' must have a non-zero value.
If Schedule SE (Form 1040), Section A, Line 6 'DeductibleSelfEmploymentTaxAmt' has a nonzero value, and [Line 3 'selfEmploymentTaxExemptCd' or 'chap11BankruptcyIncomeCd' or
'communityIncTaxedToSpouseCd' or 'exemptCommunityIncomeCd' or
'additionalIncomeOrLossCd'] does not have a value, then Form 1040, Line 27
'DeductibleSelfEmploymentTaxAmt' must have a non-zero value.
If Schedule SE (1040), Section B, Line 13 'DeductibleSelfEmploymentTaxAmt' has a non-zero
value and [Line 3 'selfEmploymentTaxExemptCd' or 'chap11BankruptcyIncomeCd' or
'communityIncTaxedToSpouseCd' or 'exemptCommunityIncomeCd' or
'additionalIncomeOrLossCd'] does not have a value, then Form 1040, Line 27
'DeductibleSelfEmploymentTaxAmt' must have a non-zero value.
If Form 1040, Line 27 'DeductibleSelfEmploymentTaxAmt' has a non-zero value, then it must be
equal to the sum of all Schedule SE (Form 1040), Section A, Line 6 and Section B, Line 13
'DeductibleSelfEmploymentTaxAmt'.
The agency to which a State Submission is filed must participate in the Fed/State program.
The Submission Category of a State Submission must match Submission Category of the
referenced IRS Submission.
If IRS Submission ID is not provided in the State Submission Manifest, the State must participate
in the State Stand Alone Program.
The IRS Submission ID referenced in the State Submision must be that of an IRS Return.
The Tax Year referenced in the State Submission Manifest must match the Tax Year of the linked
Federal return.
Missing Data
Reject
Active
Missing Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Math Error
Reject
Active
Incorrect Data
Data Mismatch
Reject
Reject
Active
Active
Unsupported
Reject
Active
Incorrect Data
Data Mismatch
Reject
Reject
Active
Active
SR-F1040-00201
SSE-F1040-001
SSE-F1040-002
SSE-F1040-00503
SSE-F1040-01601
SSE-F1040-01701
SSE-F1040-01801
SSE-F1040-01901
SSE-F1040-02001
SSE-F1040-02101
SSE-F1040-02201
STATE-001
STATE-005
STATE-006
STATE-007
STATE-010
77
Rule Number
Rule Text
Error Category
Severity
Rule
Status
STATE-011
An SSN (either the Primary or the Spouse) referenced in the State Submission Manifest must
match an SSN (either the Primary or the Spouse) of a linked Federal return.
The State Submission category that was filed is not being accepted by Modernized e-File (MeF) at
this time. Please check the MeF web page under irs.gov for more information. The submission
category filed was <category>.
The ETIN associated with the Individual submission is not a participating transmitter. Please
check the Modernized e-File (MeF) web page under irs.gov for more information on participation
rules.
If the Submission Category in the State Submission Manifest has a value of ("CORP" or "PART"
or "IND" or "EO" or "ESTRST"), then 'TaxYear' in the State Submission Manifest must be be valid
for the current or prior year returns that are being accepted by Modernized e-File (MeF).
If the Submission Category in the State Submission Manifest has a value of ("CORPEP" or
"PARTEP" or "INDEP"or "ESTRSTEP"), then 'TaxYear' in the State Submission Manifest must be
the same as processing year.
If the Submission Category in the State Submission Manifest has a value of ("CORPEP" or
"PARTEP" or "INDEP"or "ESTRSTEP"), then 'IRSSubmissionId' in the State Submission Manifest
must not have a value.
In the State Submission Manifest, if the Submission Category has a value of ("IND" or "INDEP"),
then ( 'PrimarySSN' and 'PrimaryNameControl' ) or 'TempID' must have a value.
The IRS Submission ID referenced in the State Submission Manifest must be present in the e-File
database.
The IRS Submission ID referenced in the State Submission Manifest must be in accepted status.
Data Mismatch
Reject
Active
Unsupported
Reject and
Stop
Active
Unsupported
Reject and
Stop
Active
Incorrect Data
Reject and
Stop
Active
Incorrect Data
Reject and
Stop
Active
Incorrect Data
Reject and
Stop
Active
Incorrect Data
Reject and
Stop
Reject
Active
Reject
Active
Reject
Active
Reject and
Stop
Reject and
Stop
Reject and
Stop
Reject and
Stop
Reject and
Stop
Reject and
Stop
Reject and
Stop
Reject and
Stop
Active
STATE-012
STATE-013
STATE-015
STATE-016
STATE-017
STATE-019
STATE-901
T0000-013
Electronic Filing Identification Number (EFIN) in the State Submission Manifest must be approved
and present in the e-File database.
The Message ID must be globally unique.
Database
Validation Error
Database
Validation Error
Database
Validation Error
Incorrect Data
T0000-014
The Submission ID must be globally unique.
Incorrect Data
T0000-015
The ETIN in the Message ID (the first five digits) must match the ETIN provided with the request.
Incorrect Data
T0000-016
Incorrect Data
T0000-017
The Message ID must be 20 positions in length and conform to the following format: 12 digits
followed by 8 alphanumeric characters (only lower case alphabetic characters allowed).
The Submission ID must be 20 characters in length.
T0000-900
Transmission cannot be a duplicate of a previously accepted transmission.
X0000-005
The XML data has failed schema validation.
Duplicate
Condition
XML Error
X0000-008
The namespace declarations in the root element of the return ('Return' element) must be as
follows:The default namespace shall be set to "http://www.irs.gov/efile" (xmlns=
"http://www.irs.gov/efile").The namespace prefix "efile" shall be bound to the namespace
"http://www.irs.gov" (xmlns:efile="http://www.irs.gov/efile").
STATE-902
STATE-903
78
Incorrect Data
XML Error
Active
Active
Active
Active
Active
Active
Active
Active
Rule Number
Rule Text
Error Category
Severity
Rule
Status
X0000-009
XML Error
Reject and
Stop
Reject and
Stop
Active
Incorrect Data
Reject and
Stop
Active
X0000-012
The SOAP envelope structure in the Transmission file must conform to the SOAP 1.1
specification.
For each SubmissionID provided in the transmission manifest there must be a submission zip
archive entry present in the Attachment Zip file whose name (without the ".zip" extension)
matches the SubmissionID.
All entries in the submission zip archive (zip file that is the submission) must begin with
"manifest/" or "/manifest/" or "xml/" or "/xml/" or "attachment/" or "/attachment/" (all lower case
characters).
The name of a binary attachment file must be less than or equal to 64 bytes.
Incorrect Data
Active
X0000-015
Each zip entry in the Attachment Zip file must end with ".zip" extension.
Data Mismatch
X0000-017
ZIP Entry names in the transmission ZIP archive must be unique.
X0000-018
Reject and
Stop
Reject and
Stop
Active
Reject and
Stop
Reject
Active
X0000-024
A submission zip archive (zip file that is the submission) must contain exactly one entry that
begins with "manifest/" or "/manifest/" and is followed by the file name "manifest.xml". The
entry name must use lower case characters ('a' through 'z') only and the separator must be the
forward slash character.
A submission zip archive (zip file that is the submission) must contain exactly one entry that
consists of "xml/" or "/xml/" (all lower case characters) followed by a file name.
A submission zip archive (zip file that is the submission) may contain zero or more entries that
begin with "attachment/" or "/attachment/" and each is followed by a file name. The entry name
must use lower case characters ('a' through 'z') only and the separator must be the forward slash
character.
The submission zip archive entries (zip files) in the container zip file must be in the root directory
of the container zip file.
The names of ZIP Entries (files) within the attachments zip file (the container zip file that contains
zip files for all submission) must be unique.
Unable to read a binary attachment in the Submission Zip Archive.
Duplicate
Condition
Incorrect Data
Reject and
Stop
Reject and
Stop
Reject and
Stop
Reject and
Stop
Active
X0000-025
Unable to read XML data from the Submission Zip Archive.
Incorrect Data
X0000-026
The count of SubmissionIDs provided in the transmission manifest must match the count of
submission zip archive entries in the Attachment Zip file.
Year (YYYY) in the SubmissionID must be processing year.
A single PDF file must not exceed 60MB insize.
A binary attachment submitted in the PDF format must begin with the file header "%PDF-".
Incorrect Data
Incorrect Data
X0000-031
The size and CRC32 checksum value must be provided for the submission XML file (i.e. xml data
file that starts with "xml/" or "/xml/").
Zip Entry names must consist of ASCII characters only.
X0000-032
Unable to extract submission Zip Archive from the Message Attachment zip file.
Incorrect Data
Reject and
Stop
Reject and
Stop
Reject and
Stop
Reject
Reject
Reject and
Stop
Reject and
Stop
Reject and
Stop
Reject and
Stop
X0000-010
X0000-011
X0000-019
X0000-020
X0000-021
X0000-022
X0000-027
X0000-028
X0000-029
X0000-030
79
Incorrect Data
Incorrect Data
Incorrect Data
Missing Data
Duplicate
Condition
Incorrect Data
Incorrect Data
Incorrect Data
Incorrect Data
Incorrect Data
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Tax Year 2013v5.0 1040 Business Rules
Release 9.0
Rule Number
Rule Text
Error Category
Severity
Rule
Status
X0000-033
Modernized e-File (MeF) accepts submissions only in the Unicode Transformation Format-8 (UTF8) format.
Incorrect Data
Reject and
Stop
Active
1040BusRulesTY2013v5.0Rpt
80
Page 80 of 80
81
Arizona MeF Business Rules
Error
Description
ID
500 Return failed Schema Level Validation.
Form Number
All Forms
Page 1 of 2
Logic/Relationship
Document must validate against Schema ("Schema Validation")
501
<OriginalSubmissionDate> or <Timestamp> is future date; they must be
All 140, 204
less than or equal to current date.
<OriginalSubmissionDate> or <Timestamp> must be less than or equal to current date
502
<PaymentAmount> must be less than or equal to <AmtOwed> (for
140EZ, <TaxDue>).
All 140, 204
StatePayment.PaymentAmount must contain an amount that is equal to or less than
ReturnDataState.AmtOwed .
503
Inconsistent Data or Missing Form 221 for Annualized/Other, Estimated
Underpayment Penalty, or MSA Penalty
140, 140PY, 140NR
If the value of AnnualizedOrOth is X and (Form221Attached is not checked or MSAPnlty is not
checked) then EstPaymentPenaltyMSA can be 0
504
Duplicate SSN
All 140
Reject the return if Primary/TaxpayerSSN = Secondary/TaxpayerSSN and FilingStatus is not equal
to "MarriedJoint"
505
Inconsistent Age 65 Data
140, 140A, 140PY, 140NR
506
Age 65 Birthdate Issue
140, 140A, 140PY, 140NR
507
Inconsistent Vision Exemption Data
140, 140A, 140PY, 140NR
508
Invalid Software Developer
All Forms
509
Missing W2 or 1099: Withholding greater than zero and W2 or 1099 not
attached.
All 140, 204
510
Requested Payment Date for Direct Debit cannot be blank or later than
return due date (normally April 15) if return is efiled before return due
Financial Section
date April 15. After return due date April 15, Requested Payment Date
must be same as Return Date (Timestamp).
511
Inconsistent Form 131 Data
Arizona Department of Revenue
Valid format for birthdate extract to TAS is CCYYMMDD.
The Taxpayer and Spouse Birthdate fields needs to increment by one for each tax year. (1946 =
TY2011, 1947 = TY2012, etc)
Not form specific - All submissions
Requested Payment Date is validated during schema validation.
StatePayment.RequestedPaymentDate must contain a valid date.
All 140
Date format must be CCYYMMDD
BLUE - changes from ver G to ver H
GREEN - changes from H to I
82
Draft - ver I
Rev:12/28/2012
Arizona MeF Business Rules
Error
ID
Description
Form Number
Page 2 of 2
Logic/Relationship
512
Missing List of Credit Forms Used is missing.
140, 140PY, 140NR
513
Missing Spouse Data When MFS or MFJ
All 140
514
Missing ALLOCR form when Filing Status Is MFS
140, 140PY, 140NR, 140A
The federal ALLOCR (community property allocation record) must also be transmitted
515
Inconsistent Taxpayer Data When Filing Status is HoH or Single.
Secondary Taxpayer data must not be populated.
All 140
if the filing status is Single or HeadHousehold then secondary data must NOT be populated.
516
If credit form 348 is attached, credit form 323 must also be attached.
140, 140PY, 140NR
If credit form 348 is attached, credit form 323 must also be attached.
Arizona Department of Revenue
If CreditsFromAZ301is greater than 0 and node RefundCreditType is missing reject the return.
BLUE - changes from ver G to ver H
GREEN - changes from H to I
83
Draft - ver I
Rev:12/28/2012
84
CA Individual e-file
BUSINESS RULES FOR TAX YEAR 2013
Version 2013v2.0
Rule Number
F540/NR/NRS/2EZ-005
Proprietary
Error Code
016, 022
Parent Schema
F540/NR/NRS/2EZ-010
531
If Primary Taxpayer or Spouse/RDP date of death [DeceasedDate] is present, then
Reject and
Guardian/Executor Name [GuardianExecutorName] and Decedent Representative's Title [Title] Continue
must be present.
F540/NR/NRS/2EZ-020
531
If Guardian/Executor Name [GuardianExecutorName] and Decedent Representative's Title
[Title] is present, then the Primary Taxpayer or Spouse/RDP date of death [DeceasedDate]
must be present.
Reject and
Continue
F540/NR/NRS/2EZ-030
556
There is an error with the Social Security Number [SSN] provided in the Return Header [CAReturnHeader]. The Primary Taxpayer's SSN [SSN] and Spouse/RDP SSN [SSN] must:
• Not be all zeroes
• Not be all ones
• Not be all twos
• Not be all threes
• Not be all fours
• Not be all fives
• Not be all sixes
• Not be all sevens
• Not be all eights
• Be within the valid range of SSNs
• Not have zeroes in the fourth and fifth digits
• Not have all zeroes in the sixth through ninth digits
Reject and
Continue
F540/NR/NRS/2EZ-040
570
The Primary Taxpayer SSN [SSN] in the Return Header must match the Primary Taxpayer
SSN [PrimarySSN] in the Submission Manifest [CA-SubmissionManifest].
Reject and
Continue
F540/NR/NRS/2EZ-060
664
When the Transmission Type is equal to Online, then the CA PIN Type Code
[CAPINTypeCode] must equal either "SelfSelectPIN-Online”or “NoPINUsed".
Reject and
Continue
F540/NR/NRS/2EZ-070
666
Reject and
Continue
F540/NR/NRS/2EZ-080
668
When the Transmission Type is not equal to Online, then the CA PIN Type Code
[CAPINTypeCode] must equal "PractitionerPIN", “SelfSelectPIN-Practitioner", or
“NoPINUsed".
When the Transmission Type is not equal to Online, and the CA PIN Type Code
[CAPINTypeCode] is “NoPINUsed", then the Jurat/Disclosure Code [JuratDisclosureCode]
must be blank.
Return Header
Rule Text
There is an error with the State [State] and/or ZIP Code [ZipCode] provided in the Return
Header. State [State] must be consistent with the standard abbreviations issued by the Postal
Service. Zip Code [ZipCode] must be within the valid range of ZIP Codes listed for the state
you indicated and cannot end in "00" (with the exception of 20500, White House ZIP Code).
Severity
Reject and
Continue
Reject and
Continue
85
CA Franchise Tax Board
12/20/13
1
CA Individual e-file
BUSINESS RULES FOR TAX YEAR 2013
Version 2013v2.0
Rule Number
F540/NR/NRS/2EZ-090
Proprietary
Error Code
670
Parent Schema
Rule Text
If CA PIN Type Code [CAPINTypeCode] is equal to "SelfSelectPIN-Practitioner", then the
following elements must be present:
• Jurat Disclosure Code [JuratDisclosureCode] and
• Practitioner PIN [PractitionerPIN].
Severity
Reject and
Continue
In addition, the following element must also be present unless Filing Status [FilerStatus] is
equal to Married/RDP Filing Jointly "MarriedOrRDPFilingJointly", the Primary Taxpayer Date of
Death [DeceasedDate] is significant and the Spouse/RDP Date of Death [DeceasedDate] is
not significant:
• Primary Taxpayer Signature [PrimarySignature] including Prior Year AGI [PriorYearAGI]
F540/NR/NRS/2EZ-100
671
If CA PIN Type Code [CAPINTypeCode] is equal to "SelfSelectPIN-Practitioner" and the Filing Reject and
Status [FilerStatus] is equal to Married/RDP Filing Jointly "MarriedOrRDPFilingJointly" then the Continue
following element must be present:
• Spouse/RDP Signature [SpouseRDPSignature] including Prior Year AGI [PriorYearAGI]
Exception: The Spouse/RDP Date of Death [DeceasedDate] is significant.
F540/NR/NRS/2EZ-110
672
If CA PIN Type Code [CAPINTypeCode] is equal to "SelfSelectPIN-Online", then the
Practitioner PIN [PractitionerPIN] element cannot be present.
Reject and
Continue
F540/NR/NRS/2EZ-120
673
Reject and
Continue
F540/NR/NRS/2EZ-130
675
When Transmission Type is equal to Online and CA PIN Type Code [CAPINTypeCode] is
equal to "NoPINUsed", then the Jurat Disclosure Code [JuratDisclosureCode] must equal
"RegularOnlineFiling" and Form 8453-OL is required to be completed.
The Primary Taxpayer PIN [PIN] cannot equal 00000.
F540/NR/NRS/2EZ-140
675
The Spouse/RPD PIN [PIN] cannot equal 00000.
F540/NR/NRS/2EZ-150
676
F540/NR/NRS/2EZ-160
677
Reject and
Continue
Reject and
Continue
If CA PIN Type Code [CAPINTypeCode] is equal to "NoPINUsed", then the following elements Reject and
cannot be present:
Continue
• Primary Taxpayer Signature [PrimarySignature],
• Spouse/RDP Signature [SpouseRDPSignature], and
• Practitioner PIN [PractitionerPIN].
If CA PIN Type Code [CAPINTypeCode] is equal to "PractitionerPIN", "SelfSelectPINPractitioner", or "SelfSelectPIN-Online" AND Filing Status [FilerStatus] is other than
"MarriedOrRDPFilingJointly", then the Spouse/RDP Signature [SpouseRDPSignature] cannot
be present.
Reject and
Continue
86
CA Franchise Tax Board
12/20/13
2
CA Individual e-file
BUSINESS RULES FOR TAX YEAR 2013
Version 2013v2.0
Rule Number
F540/NR/NRS/2EZ-170
Proprietary
Error Code
679
F540/NR/NRS/2EZ-180
F540/NR/NRS/2EZ-190
Parent Schema
Rule Text
Severity
The Prior Year AGI [PriorYearAGI] in the Primary Taxpayer Signature [PrimarySignature]
element does not match FTB's records, therefore you cannot sign your return electronically.
You can still e-file by signing Form 8453-OL.
Reject and
Continue
680
The Prior Year AGI [PriorYearAGI] in the Spouse/RDP Signature [SpouseRDPSignature]
element does not match FTB’s records, therefore you cannot sign your return electronically.
You can still e-file by signing Form 8453-OL.
Reject and
Continue
681
If CA PIN Type Code [CAPINTypeCode] is equal to "SelfSelectPIN-Online", then the following Reject and
Continue
elements must be present:
• Jurat Disclosure Code [JuratDisclosureCode]
In addition, the following element must also be present unless Filing Status [FilerStatus] is
equal to Married/RDP Filing Jointly "MarriedOrRDPFilingJointly", the Primary Taxpayer Date of
Death [DeceasedDate] is significant and the Spouse/RDP Date of Death [DeceasedDate] is
not significant:
• Primary Taxpayer Signature [PrimarySignature] including Prior Year AGI [PriorYearAGI]
F540/NR/NRS/2EZ-200
682
If CA PIN Type Code [CAPINTypeCode] is equal to "SelfSelectPIN-Online" and the Filing
Reject and
Status [FilerStatus] is equal to Married/RDP Filing Jointly "MarriedOrRDPFilingJointly" then the Continue
following element must be present:
• Spouse/RDP Signature [SpouseRDPSignature] including Prior Year AGI [PriorYearAGI]
Exception: The Spouse/RDP Date of Death [DeceasedDate] is significant.
F540/NR/NRS/2EZ-210
684
The Practitioner's PIN [PIN] in the Return Header cannot equal 00000.
Reject and
Continue
F540/NR/NRS/2EZ-220
686
There is an error with the Prior Year California Adjusted Gross Income [PriorYearAGI] amount Reject and
provided in the Return Header. The Primary Taxpayer on this return is ineligible to participate Continue
in the Self-Select PIN program. Our records indicate the Primary Taxpayer did not file a prior
year individual income tax return and does not have a shared secret (Prior Year California
Adjusted Gross Income) amount. They may still e-file by signing a California e-file Return
Authorization for Individuals, form (FTB 8453 or 8453-OL).
F540/NR/NRS/2EZ-230
687
There is an error with the Prior Year California Adjusted Gross Income [PriorYearAGI] amount Reject and
provided in the Return Header. The Spouse/RDP on this return is ineligible to participate in the Continue
Self-Select PIN program. Our records indicate the Spouse/RDP did not file a prior year
individual income tax return and does not have a shared secret (Prior Year California Adjusted
Gross Income) amount. They may still e-file by signing a California e-file Return Authorization
for Individuals, form (FTB 8453 or 8453-OL).
87
CA Franchise Tax Board
12/20/13
3
CA Individual e-file
BUSINESS RULES FOR TAX YEAR 2013
Version 2013v2.0
Rule Number
F540/NR/NRS/2EZ-240
Proprietary
Error Code
689
Parent Schema
Rule Text
Severity
F540/NR/NRS/2EZ-250
689
The Spouse/RDP's Signature Date [SignatureDate] must be within the current processing year. Reject and
Continue
F540/NR/NRS/2EZ-260
694
If CA PIN Type Code [CAPINTypeCode] is equal to "SelfSelectPIN-Practitioner", then Jurat
Disclosure Code [JuratDisclosureCode] must equal "SelfSelectPINByERO".
(Note: Shared secret is required.)
Reject and
Continue
F540/NR/NRS/2EZ-270
695
If CA PIN Type Code [CAPINTypeCode] is equal to "PractitionerPIN", then Jurat Disclosure
Code [JuratDisclosureCode] must equal "PractitionerPINProgram".
(Note: Form FTB 8879 must be completed.)
Reject and
Continue
F540/NR/NRS/2EZ-280
696
If CA PIN Type Code [CAPINTypeCode] is equal to "SelfSelectPIN-Online", then Jurat
Disclosure Code [JuratDisclosureCode] must equal "OnlineSelfSelectPIN".
(Note: Shared secret is required.)
Reject and
Continue
F540/NR/NRS/2EZ-290
697
If CA PIN Type Code [CAPINTypeCode] is equal to "PractitionerPIN", then the following
elements must be present:
• Jurat Disclosure Code [JuratDisclosureCode] and
• Practitioner PIN [PractitionerPIN].
Reject and
Continue
The Primary Taxpayer's Signature Date [SignatureDate] must be within the current processing Reject and
year.
Continue
In addition, the following elements must also be present unless Filing Status [FilerStatus] is
equal to Married/RDP Filing Jointly "MarriedOrRDPFilingJointly", the Primary Taxpayer Date of
Death [DeceasedDate] is significant and the Spouse/RDP Date of Death [DeceasedDate] is
not significant:
• Primary Taxpayer Signature PIN [PIN]
• Primary Taxpayer Signature Date [SignatureDate] and
• PIN Entered By [PINEnteredBy].
F540/NR/NRS/2EZ-300
F540/NR/NRS/2EZ-310
698
699
If CA PIN Type Code [CAPINTypeCode] is equal to "PractitionerPIN" and the Filing Status
[FilerStatus] is equal to Married/RDP Filing Jointly "MarriedOrRDPFilingJointly", then the
following elements must be present:
• Spouse/RDP Signature PIN [PIN]
• Spouse/RDP Signature Date [SignatureDate],
• PIN Entered By [PINEnteredBy]
Exception: The Spouse/RDP Date of Death [DeceasedDate] is significant.
If CA PIN Type Code [CAPINTypeCode] is equal to "PractitionerPIN", then Primary Taxpayer
Prior Year AGI [PriorYearAGI] and Spouse/RDP Prior Year AGI [PriorYearAGI] must NOT be
present.
Reject and
Continue
Reject and
Continue
88
CA Franchise Tax Board
12/20/13
4
CA Individual e-file
BUSINESS RULES FOR TAX YEAR 2013
Version 2013v2.0
Rule Number
F540/NR/NRS/2EZ-320
Proprietary
Error Code
900
F540/NR/NRS/2EZ-330
903
F540/NR/NRS/2EZ-340
511
Parent Schema
Rule Text
Severity
Reject and
Continue
Reject and
The Spouse/RDP SSN [SSN] has been used on a previously accepted return.
Continue
If Filing Status [FilerStatus] is "MarriedOrRDPFilingJointly", then Spouse/RDP SSN [SSN], First Reject and
Continue
Name [First Name] and Last Name [LastName] must be present
The Primary Taxpayer SSN [SSN] has been used on a previously accepted return.
Filing Status
F540/NR-345
If Filing Status [FilerStatus] is "MarriedOrRDPFilingSeparately", then Line 3 Spouse/RDP's
Name [Name] must be present.
Reject and
Continue
F540/NR-347
If Filing Status [FilerStatus] is "MarriedOrRDPFilingSeparately", then the Spouse/RDP
[Header/SpouseRDP] information cannot be present. Spouse/RDP information can only be
present on Line 3 Spouse/RDP's name [SpouseRDPFilingSeparateName] area of the return.
Reject and
Continue
Reject and
Continue
F540/NR/NRS/2EZ-350
512
If Filing Status [FilerStatus] is "Single" or "HeadOfHousehold", then Spouse/RDP SSN [SSN]
cannot be present.
F540/NR/NRS/2EZ-360
514
If Filing Status [FilerStatus] is "QualifyingWidow", then Line 5 [YearSpouseRDPDied] must be Reject and
present and cannot be more than two years before the tax year of the return.
Continue
F540/NR-370
527
F540/NR-380
515
Exemptions
F540NRS-380
Taxable Income
If Form 540/NR, Line 10, Dependent Name [Name] is present, then Line 10, total Dependents Reject and
[Count] must be greater than zero. If Line 10, total Dependents [Count] is greater than zero,
Continue
then Line 10, Dependent Name [Name] must be present.
Form 540/NR, Line 11 [TotalExemptionAmt] must equal the sum of Line 7 [Amount] + Line 8
[Amount] + Line 9 [Amount] + Line 10 [Amount].
Reject and
Continue
Form 540NRS, Line 11 [TotalExemptionAmt] must equal the sum of Line 7 [Amount] + Line 8
[Amount] + Line 10 [Amount].
Reject and
Continue
F540/NR-390
535
If Form 540/NR, Line 6 [ClaimedAsDependent] is "No" and Schedule CA (540 or 540NR) is not Reject and
attached, then Line 18 [CADeductions] must equal a valid standard deduction amount.
Continue
F540-400
530
Form 540, Line 12 [StateWages] must equal the sum of all Forms W-2's, Line 16
[StateWagesAmt] unless Form W-2, Line 13 [StatutoryEmployeeInd] is checked .
F540NR/NRS-400
530
Form 540NR/NRS, Line 12 [CAWages] must equal the sum of all CA Forms W-2's, Line 16
Reject and
[StateWagesAmt], where the State Name [StateAbbreviationCd] equals "CA", unless Form W- Continue
2, Line 13 [StatutoryEmployeeInd] is checked.
F5402EZ-400
530
Form 5402EZ, Line 9 [StateWages] must equal the sum of all CA Forms W-2's, Line 16
[StateWagesAmt], unless Form W-2, Line 13 [StatutoryEmployeeInd] is checked.
Reject and
Continue
Reject and
Continue
89
CA Franchise Tax Board
12/20/13
5
CA Individual e-file
BUSINESS RULES FOR TAX YEAR 2013
Version 2013v2.0
Rule Number
F540/NR-410
Proprietary
Error Code
552
F5402EZ-413
524
If Form 5402EZ, Filing Status [FilerStatus] is "Single" or "HeadOfHousehold", then Line 16
[CAAGI] amount cannot exceed $100,000.
Reject and
Continue
F540NRS-415
528
Form 540NRS, Line 17 [TotalAGI] cannot be greater than $100,000. Long Form 540NR must
be used.
Reject and
Continue
F5402EZ-417
524
If Form 5402EZ, Filing Status [FilerStatus] is "MarriedOrRDPFilingJointly" or
"QualifyingWidow", then Line 16 [CAAGI] amount cannot exceed $200,000.
Reject and
Continue
F540/NR-420
533
If Form 540/NR, Line 18 [CADeductions] is not equal to the standard deduction amount and
Line 6 [ClaimedAsDependent] is checked "No", then Line 18 [CADeductions] must equal
Schedule CA (540 or 540NR), Line 43 [CAItemizedDeductions].
Reject and
Continue
F540-430
518
Reject and
Continue
F540NR-430
518
Form 540, Line 19 [CATaxableIncome] must equal the sum of Line 13 [FederalAGI] - Line 14
[CAAdjSubtractions] + Line 16 [CAAdjAdditions] - Line 18 [CADeductions], unless Capital
Construction Fund Amount [capitalConstFundAmt] is significant.
NOTE: If the result of the calculation is a negative amount then Line 19 [CATaxableIncome]
must be zero.
Form 540NR, Line 19 [TotalTaxableIncome] must equal the sum of Line 13 [FederalAGI] - Line
14 [CAAdjSubtractions] + Line 16 [CAAdjAdditions] - Line 18 [CADeductions], unless Capital
Construction Fund Amount [capitalConstFundAmt] is significant.
NOTE: If the result of the calculation is a negative amount then Line 19 [TotalTaxableIncome]
must be zero.
F540-440
517
F540NR-440
517
F540NRS-440
F540/NR-450
536
Parent Schema
Rule Text
Severity
If Form 540/NR, Line 14 [CAAdjSubtractions] is greater than Line 13 [FederalAGI] then Line 15 Reject and
[SubtotalAfterCASubtractions] must be negative.
Continue
Tax/CA Taxable
Income
Reject and
Continue
Unless Form 540, Line 31 Computation Method [ComputationMethod] indicates "FTB 3800" or Reject and
"FTB 3803", Line 31 Tax Amount [StateIncomeTax] must be correct based on Line 19
Continue
[CATaxableIncome] and Filing Status [FilerStatus] indicated. Please review the California Tax
Tables or Tax Rate Schedule to determine the correct tax amount.
Unless Form 540NR, Line 31 Computation Method [ComputationMethod] indicates "FTB 3800"
or "FTB 3803", Line 31 Tax Amount [StateIncomeTax] must be correct based on Line 19
[TotalTaxableIncome] and Filing Status [FilerStatus] indicated. Please review the California
Tax Tables or Tax Rate Schedule to determine the correct tax amount.
Form 540NRS, Line 31 Tax Amount [StateIncomeTax] must be correct based on Line 19
[TotalIncome] and Filing Status [FilerStatus] indicated. Please review the California Tax Tables
to determine the correct tax amount.
Reject and
Continue
If Form 540/NR, Line 31 [ComputationMethod] indicates FTB 3800, then Line 31
[StateIncomeTax] amount must equal Form 3800, Line 18 [ChildsTax].
Reject and
Continue
Reject and
Continue
90
CA Franchise Tax Board
12/20/13
6
CA Individual e-file
BUSINESS RULES FOR TAX YEAR 2013
Version 2013v2.0
Rule Number
F540/NR-460
Proprietary
Error Code
536
F540/NR-470
Parent Schema
Rule Text
Severity
If Form 540/NR Line 31 [ComputationMethod] indicates FTB 3803, then Line 31
[StateIncomeTax] must equal the sum of all Forms 3803, Line 9 [Tax] plus tax as computed
from the tax table or the tax rate schedule.
Reject and
Continue
537
If Form 540/NR, Line 31 [ComputationMethod] indicates FTB 3800, then Form 3800 must be
attached.
Reject and
Continue
F540/NR-480
537
F540-490
537
If Form 540/NR, Line 31 [ComputationMethod] indicates FTB 3803, then Form 3803 must be
attached.
If Form 540, Line 34 [TaxOnDistributions] is present, then CA Sch G-1 indicator attribute
[caSchG-1Ind] or CA Form 5870A indicator attribute [caForm5870AInd] must be present.
Reject and
Continue
Reject and
Continue
F540NR-490
537
If Form 540NR, Line 41 [TaxOnDistributions] is present, then CA Sch G-1 indicator attribute
[caSchG-1Ind] or CA Form 5870A indicator attribute [caForm5870AInd] must be present.
Reject and
Continue
F540-500
537
If Form 540, Line 34 [TaxOnDistributions] CA Sch G-1 indicator attribute [caSchG-1Ind] is
checked yes, then Schedule G-1 must be attached.
Reject and
Continue
F540NR-500
537
If Form 540NR, Line 41 [TaxOnDistributions] CA Sch G-1 indicator attribute [caSchG-1Ind] is
checked yes, then Schedule G-1 must be attached.
Reject and
Continue
F540-505
537
If Form 540, Line 34 [TaxOnDistributions] CA Form 5870A indicator attribute
[caForm5870AInd] is checked yes, then Form 5870A must be attached.
Reject and
Continue
F540NR-505
537
If Form 540NR, Line 41 [TaxOnDistributions] CA Form 5870A indicator attribute
[caForm5870AInd] is checked yes, then Form 5870A must be attached.
Reject and
Continue
F540-515
525
There is an error with the special credits information on your return. If Form 540, Line 41
[NewJobsCreditGenerated] or Line 42 [NewJobsCreditClaimed] amount is significant, then
Form FTB 3527 must be present.
Reject and
Continue
F540NR-515
525
There is an error with the special credits information on your return. If Form 540NR, Line 56
[NewJobsCreditGenerated] or Line 57 [NewJobsCreditClaimed] amount is significant, then
Form FTB 3527 must be present.
Reject and
Continue
91
CA Franchise Tax Board
12/20/13
7
CA Individual e-file
BUSINESS RULES FOR TAX YEAR 2013
Version 2013v2.0
Rule Number
F540-525
Proprietary
Error Code
538
Parent Schema
Rule Text
Severity
Reject and
There is an error with the special credits information on your return. If Form 540, Line 43
[CreditName] or 44 [CreditName] indicates any of the following credit name acronyms, then the Continue
corresponding credit form is required to be attached.
Credit Name
OTHER STATE
HERITAGE
INMATE LABOR
PRIOR YR AMT
ENVRMNTL TAX
LOW-INC HOUS
RESEARCH
MOVIETVPROD
ENHNC OILREC
DONATE AGTRN
DSABL ACCESS
E/Z EMPLE
E/Z HIRE/USE
LAMBRA HR/US
MEA HIRE
TTA HIRING
TTA SALE/USE
DONATE FRESH
Form
SCH S
FTB 3503
FTB 3507
FTB 3510
FTB 3511
FTB 3521
FTB 3523
FTB 3541
FTB 3546
FTB 3547
FTB 3548
FTB 3553
FTB 3805Z
FTB 3807
FTB 3808
FTB 3809
FTB 3809
FTB 3811
92
CA Franchise Tax Board
12/20/13
8
CA Individual e-file
BUSINESS RULES FOR TAX YEAR 2013
Version 2013v2.0
Rule Number
F540NR-525
Proprietary
Error Code
538
Parent Schema
Rule Text
Severity
Reject and
There is an error with the special credits information on your return. If Form 540NR, Line 58
[CreditName] or 59 [CreditName] indicates any of the following credit name acronyms, then the Continue
corresponding credit form is required to be attached.
Credit Name
OTHER STATE
HERITAGE
INMATE LABOR
PRIOR YR AMT
ENVRMNTL TAX
LOW-INC HOUS
RESEARCH
MOVIETVPROD
ENHNC OILREC
DONATE AGTRN
DSABL ACCESS
E/Z EMPLE
E/Z HIRE/USE
LAMBRA HR/US
MEA HIRE
TTA HIRING
TTA SALE/USE
DONATE FRESH
Form
SCH S
FTB 3503
FTB 3507
FTB 3510
FTB 3511
FTB 3521
FTB 3523
FTB 3541
FTB 3546
FTB 3547
FTB 3548
FTB 3553
FTB 3805Z
FTB 3807
FTB 3808
FTB 3809
FTB 3809
FTB 3811
F540-530
529
If Form 540, Line 45 [AdditionalCreditsSubtotal] amount is present, then Schedule P (540) or
Form FTB 3540 must be attached.
Reject and
Continue
F540NR-530
529
If Form 540NR, Line 60 [AdditionalCreditsSubtotal] amount is present, then Schedule P
(540NR) or Form FTB 3540 must be attached.
Reject and
Continue
F540-550
321
If Form 540, Filing Status [FilerStatus] is "Single", then Line 46 [NonrefundableRentersCr]
amount cannot exceed $ 60.
Reject and
Continue
F540NR/NRS-550
321
If Form 540NR/NRS, Filing Status [FilerStatus] is "Single", then Line 61
[NonrefundableRentersCr] amount cannot exceed $ 60.
Reject and
Continue
F5402EZ-550
321
If Form 5402EZ, Filing Status [FilerStatus] is "Single", then Line 19 [NonrefundableRentersCr] Reject and
amount cannot exceed $ 60.
Continue
F540-560
519
If Form 540, Line 46 [NonrefundableRentersCr] and Line 115 [Refund] amounts are significant Reject and
and Line 12 [StateWages], Line 13 [FederalAGI], Line 17 [CAAGI], Line 31 [StateIncomeTax], Continue
Line 33 [TaxAfterExemptions], and Line 35 [TotalTax] are not significant, then you do not need
to file a return. Renter's credit is nonrefundable.
93
CA Franchise Tax Board
12/20/13
9
CA Individual e-file
BUSINESS RULES FOR TAX YEAR 2013
Version 2013v2.0
Rule Number
F540NR-560
Proprietary
Error Code
519
Parent Schema
Rule Text
Severity
If Form 540NR, Line 61 [NonrefundableRentersCr] and Line 125 [Refund] amounts are
significant and Line 12 [CAWages], Line 13 [FederalAGI], Line 17 [TotalAGI], Line 31
[StateIncomeTax], Line 40 [CARegularTaxBeforeCredits], and Line 42 [TotalTax] are not
significant, then you do not need to file a return. Renter's credit is nonrefundable.
Reject and
Continue
Reject and
Continue
F540NRS-560
519
If Form 540NRS, Line 61 [NonrefundableRentersCr] and Line 125 [Refund] amounts are
significant and Line 12 [CAWages], Line 13 [FederalAGI], Line 17 [TotalAGI], Line 31
[StateIncomeTax], Line 42 [CARegularTaxBeforeCredits], and Line 74 [TotalTax] are not
significant, then you do not need to file a return. Renter's credit is nonrefundable.
F5402EZ-560
519
Reject and
If Form 5402EZ, Line 19 [NonrefundableRentersCr] and Line 28 [Refund] amounts are
significant and Line 9 [StateWages], Line 16 [CAAGI], Line 17 [TaxAfterExemptions], and Line Continue
21 [TotalTax] are not significant, then you do not need to file a return. Renter's credit is
nonrefundable.
F540-565
523
If Form 540, Line 40 [NonrefundableChildAndDepCareCr] and Line 115 [Refund] amounts are Reject and
Continue
significant and Line 12 [StateWages], Line 13 [FederalAGI], Line 17 [CAAGI], Line 31
[StateIncomeTax], Line 33 [TaxAfterExemptions], and Line 35 [TotalTax] are not significant,
then you do not need to file a return. Child and Dependent Care Expenses Credit is
nonrefundable.
F540NR-565
523
If Form 540NR, Line 50 [NonrefundableChildAndDepCareCr] and Line 115 [Refund] amounts Reject and
are significant and Line 12 [CAWages], Line 13 [FederalAGI], Line 17 [TotalAGI], Line 31
Continue
[StateIncomeTax], Line 40 [CARegularTaxBeforeCredits], and Line 42 [TotalTax] are not
significant, then you do not need to file a return. Child and Dependent Care Expenses Credit is
nonrefundable.
F540-570
520
If Form 540, Line 46 [NonrefundableRentersCr] is present, then Line 17 [CAAGI] cannot be
Reject and
greater than $36,955 for Filing Status [FilerStatus] "Single" or "MarriedOrRDPFilingSeparately" Continue
to claim this credit.
F540NR/NRS-570
520
If Form 540NR/NRS, Line 61 [NonrefundableRentersCr] is present, then Line 17 [TotalAGI]
cannot be greater than $36,955 for Filing Status [FilerStatus] "Single" or
"MarriedOrRDPFilingSeparately" to claim this credit.
Reject and
Continue
F5402EZ-570
520
If Form 5402EZ, Line 19 [NonrefundableRentersCr] is present, then Line 16 [CAAGI] cannot
be greater than $36,955 for Filing Status [FilerStatus] "Single" to claim this credit.
Reject and
Continue
F540-580
520
If Form 540, Line 46 [NonrefundableRentersCr] is present, then Line 17 [CAAGI] cannot be
greater than $73,910 for Filing Status [FilerStatus] "MarriedOrRDPFilingJointly",
"HeadOfHousehold" or "QualifyingWidow" to claim this credit.
Reject and
Continue
F540NR/NRS-580
520
If Form 540NR/NRS, Line 61 [NonrefundableRentersCr] is present, then Line 17 [TotalAGI]
cannot be greater than $73,910 for Filing Status [FilerStatus] "MarriedOrRDPFilingJointly",
"HeadOfHousehold" or "QualifyingWidow" to claim this credit.
Reject and
Continue
94
CA Franchise Tax Board
12/20/13
10
CA Individual e-file
BUSINESS RULES FOR TAX YEAR 2013
Version 2013v2.0
Rule Number
F5402EZ-580
Proprietary
Error Code
520
Parent Schema
Rule Text
Severity
If Form 5402EZ, Line 19 [NonrefundableRentersCr] is present, then Line 16 [CAAGI] cannot
be greater than $73,910 for Filing Status [FilerStatus] "MarriedOrRDPFilingJointly",
"HeadOfHousehold" or "QualifyingWidow" to claim this credit.
Reject and
Continue
F540-590
300
Form 540, Line 47 [TotalCredits] must equal the sum of Line 42 [NewJobsCreditClaimed] +
Line 43 [CreditAmount] + Line 44 [CreditAmount] + Line 45 [AdditionalCreditsSubtotal] + Line
40 [NonrefundableChildAndDepCareCr] + Line 46 [NonrefundableRentersCr].
Reject and
Continue
F540NR-590
300
Form 540NR, Line 62 [TotalCredits] must equal the sum of Line 55 [ProratedCredit] + Line 57
[NewJobsCreditClaimed] + Line 58 [CreditAmount] + Line 59 [CreditAmount] + Line 60
[AdditionalCreditsSubtotal] + Line 50 [NonrefundableChildAndDepCareCr] + Line 61
[NonrefundableRentersCr].
Reject and
Continue
F540-600
303
Form 540, Line 48 [TotalTaxAfterCredits] must equal Line 35 [TotalTax] - Line 47
[TotalCredits] + Deferred Tax [deferredTax].
NOTE: If the result of the calculation is a negative amount then line 48 must be zero
Reject and
Continue
F540NR-600
303
Form 540NR, Line 63 [TotalTaxAfterCredits] must equal Line 42 [TotalTax] - Line 62
[TotalCredits] + Deferred Tax [deferredTax].
NOTE: If the result of the calculation is a negative amount then line 63 must be zero
Reject and
Continue
F540-610
539
If Form 540, Line 61 [AlternativeMinTax] is present, then Schedule P (540) must be attached.
Reject and
Continue
F540NR-610
539
If Form 540NR, Line 71 [AlternativeMinTax] is present, then Schedule P (540NR) must be
attached.
Reject and
Continue
F540-630
540
If Form 540, Line 63 [OtherTaxesAndRecapture] attribute [referenceDocumentName] is
present and Name [Name] element within the CA-OtherAdditionalTaxesSchedule is equal to
"3805P", "3540", "3805Z", "3807", "3808" or "3809" then the corresponding Form(s) must be
attached.
Reject and
Continue
F540NR-630
540
If Form 540NR, Line 73 [OtherTaxesAndRecapture] attribute [referenceDocumentName] is
present and Name [Name] element within the CA-OtherAdditionalTaxesSchedule is equal to
"3805P", "3540", "3805Z", "3807", "3808" or "3809" then the corresponding Form(s) must be
attached.
Reject and
Continue
F540-640
540
If Form 540, Line 63 [OtherTaxesAndRecapture] attribute [referenceDocumentName] is
present and Name [Name] element within the CA-OtherAdditionalTaxesSchedule is equal to
"IRC197", then Schedule D-1 must be attached.
Reject and
Continue
F540NR-640
540
If Form 540NR, Line 73 [OtherTaxesAndRecapture] attribute [referenceDocumentName] is
present and Name [Name] element within the CA-OtherAdditionalTaxesSchedule is equal to
"IRC197", then Schedule D-1 must be attached.
Reject and
Continue
Other Taxes
95
CA Franchise Tax Board
12/20/13
11
CA Individual e-file
BUSINESS RULES FOR TAX YEAR 2013
Version 2013v2.0
Rule Number
F540-650
Proprietary
Error Code
306
Parent Schema
Rule Text
Severity
Form 540, Line 64 [TotalTax] must equal the sum of Line 48 [TotalTaxAfterCredits] + Line 61
[AlternativeMinTax] + Line 62 [MentalHealthServicesTax] + Line 63
[OtherTaxesAndRecapture].
Reject and
Continue
Form 540NR, Line 74 [TotalTax] must equal the sum of Line 63 [TotalTaxAfterCredits] + Line
71 [AlternativeMinTax] + Line 72 [MentalHealthServicesTax] + Line 73
[OtherTaxesAndRecapture].
Reject and
Continue
If Form 540, Line 71 [CAWithholding] is significant, then Form(s) W-2, W-2G, or 1099R, must
be attached, unless Other Withholding [OtherWithholding] amount [Amount] is significant.
Reject and
Continue
F540NR-650
306
F540-660
521
F540NR-660
521
If Form 540NR, Line 81 [CAWithholding] is significant, then Form(s) W-2, W-2G, or 1099R,
Reject and
must be attached, unless Other Withholding [OtherWithholding] amount [Amount] is significant. Continue
F540NRS-660
521
If Form 540NRS, Line 81 [CAWithholding] is significant, then Form W-2 must be attached.
Reject and
Continue
F5402EZ-660
521
If Form 5402EZ, Line 22 [CAWithholding] is significant, then Form W-2, or 1099R, must be
attached.
Reject and
Continue
F540-670
521
There is an error on Form 540, Line 71 [CAWithholding]. Line 71 [CAWithholding] must equal
the total amounts withheld on all W-2, W-2G,1099-R forms and Other Withholding
[OtherWithholding] Amounts [Amount] where:
On Form
“CA” is present in
Withholding Amount Checked
W-2
Line 15, [StateAbbreviationCd]
Line 17, [StateIncomeTaxAmt]
W-2G
Line 13, [StateAbbreviationCd]
Line 14, [StateTaxWithheldAmt]
1099-R
Line 13, [StateAbbreviationCd]
Line 12, [StateTaxWithheldAmt]
Reject and
Continue
F540NR-670
521
There is an error on Form 540NR, Line 81 [CAWithholding]. Line 81 [CAWithholding] must
equal the total amounts withheld on all W-2, W-2G,1099-R forms and Other Withholding
[OtherWithholding] Amounts [Amount] where:
On Form
“CA” is present in
Withholding Amount Checked
W-2
Line 15, [StateAbbreviationCd]
Line 17, [StateIncomeTaxAmt]
W-2G
Line 13, [StateAbbreviationCd]
Line 14, [StateTaxWithheldAmt]
1099-R
Line 13, [StateAbbreviationCd]
Line 12, [StateTaxWithheldAmt]
Reject and
Continue
F540NRS-670
521
There is an error on Form 540NRS, Line 81 [CAWithholding]. Line 81 [CAWithholding] must
equal the total amounts withheld on all W-2 forms where:
Reject and
Continue
Payments
On Form
W-2
“CA” is present in
Line 15, [StateAbbreviationCd]
Withholding Amount Checked
Line 17, [StateIncomeTaxAmt]
96
CA Franchise Tax Board
12/20/13
12
CA Individual e-file
BUSINESS RULES FOR TAX YEAR 2013
Version 2013v2.0
Rule Number
F5402EZ-670
Proprietary
Error Code
521
Parent Schema
Rule Text
Severity
There is an error on Form 5402EZ, Line 22 [CAWithholding]. Line 22 [CAWithholding] must
equal the total amounts withheld on all W-2, and 1099-R forms where:
On Form
W-2
1099-R
“CA” is present in
Line 15, [StateAbbreviationCd]
Line 13, [StateAbbreviationCd]
Reject and
Continue
Withholding Amount Checked
Line 17, [StateIncomeTaxAmt]
Line 12, [StateTaxWithheldAmt]
F540-690
564
There is an error with the Real Estate and Other Withholding in the “Payments” section of your Reject and
Continue
return. If Form 540, Line 73 [RealEstateAndOtherCAWithholding] is significant, then Form(s)
592-B and/or 593 must be attached.
F540NR-690
564
There is an error with the Real Estate and Other Withholding in the “Payments” section of your Reject and
Continue
return. If Form 540NR, Line 83 [RealEstateAndOtherCAWithholding] is significant, then
Form(s) 592-B and/or 593 must be attached.
F540-700
564
Form 540 Line 73 [RealEstateAndOtherCAWithholding] must equal the total amounts withheld Reject and
Continue
on all Form(s) 592-B [CATaxWithheld], plus [BackupWithholding], and 593
[WithheldFromSeller].
F540NR-700
564
Form 540NR Line 83 [RealEstateAndOtherCAWithholding] must equal the total amounts
withheld on all Form(s) 592-B [CATaxWithheld], plus [BackupWithholding], and 593
[WithheldFromSeller].
Reject and
Continue
F540-710
541
If Form 540, Line 74 [ExcessSDI] is significant, then Form W-2, Line 14 [TotalWithheld] must
be significant on two or more W-2s for the same taxpayer.
Reject and
Continue
F540NR-710
541
If Form 540NR, Line 84 [ExcessSDI] is significant, then Form W-2, Line 14 [TotalWithheld]
must be significant on two or more W-2s for the same taxpayer.
Reject and
Continue
F540-720
230
If Form 540, Line 40 [NonrefundableChildAndDepCareCr] amount is significant, then FTB
3506 must be attached.
Reject and
Continue
F540NR-720
230
If Form 540NR, Line 50 [NonrefundableChildAndDepCareCr] amount is significant, then FTB
3506 must be attached.
Reject and
Continue
F540-730
235
If Form 540, Line 40 [NonrefundableChildAndDepCareCr] is significant, then Line 13
[FederalAGI] cannot exceed $100,000.
Reject and
Continue
F540NR-730
235
If Form 540NR, Line 50 [NonrefundableChildAndDepCareCr] is significant, then Line 13
[FederalAGI] cannot exceed $100,000.
Reject and
Continue
F540-740
240
If Form 540, Line 40 [NonrefundableChildAndDepCareCr] is significant and does not exceed
$1050 then Form 3506, Line 2 [QualifyingPersonInformation] must have at least one
occurrence.
Reject and
Continue
97
CA Franchise Tax Board
12/20/13
13
CA Individual e-file
BUSINESS RULES FOR TAX YEAR 2013
Version 2013v2.0
Rule Number
F540NR-740
Proprietary
Error Code
240
Parent Schema
Rule Text
Severity
If Form 540NR, Line 50 [NonrefundableChildAndDepCareCr] is significant and does not
exceed $1050 then Form 3506, Line 2 [QualifyingPersonInformation] must have at least one
occurrence.
Reject and
Continue
Reject and
Continue
F540-750
240
If Form 540, Line 40 [NonrefundableChildAndDepCareCr] exceeds $1050 then Form 3506,
Line 2 [QualifyingPersonInformation] must have at least two occurrences.
F540NR-750
240
If Form 540NR, Line 50 [NonrefundableChildAndDepCareCr] exceeds $1050 then Form 3506, Reject and
Continue
Line 2 [QualifyingPersonInformation] must have at least two occurrences.
F540-760
310
Form 540, Line 75 [TotalPayments] must equal the sum of Line 71 [CAWithholding] + Line 72
[CAEstimatesAndOtherPymts] + Line 73 [RealEstateAndOtherCAWithholding] + Line 74
[ExcessSDI] + Line 75, Claim of Right [claimOfRightAmt].
Reject and
Continue
F540NR-760
310
Form 540NR, Line 85 [TotalPayments] must equal the sum of Line 81 [CAWithholding] + Line
82 [CAEstimatesAndOtherPymts] + Line 83 [RealEstateAndOtherCAWithholding] + Line 84
[ExcessSDI] + Line 85, Claim of Right [claimOfRightAmt].
Reject and
Continue
F540-770
561
Overpaid Tax/Tax Form 540, Line 111 [AmountOwed] must equal the sum of Line 94 [TaxDue] + Line 95
[UseTax] + Line 110 [TotalContributions] unless Line 93 [OverpaidTaxAvailable] is significant.
Due
Reject and
Continue
F540NR/NRS-770
561
Form 540NR/NRS, Line 121 [AmountOwed] must equal the sum of Line 104 [TaxDue] + Line
120 [TotalContributions] unless Line 103 [OverpaidTaxAvailable] is significant.
Reject and
Continue
F5402EZ-770
561
Form 5402EZ, Line 27 [AmountOwed] must equal the sum of Line 24 [TaxDue] + Line 25
[UseTax] + Line 26 [TotalContributions] unless Line 23 [OverpaidTaxAvailable] is significant.
Reject and
Continue
F540-780
526
Form 540, Line 110 [TotalContributions] must equal the sum of all individual contribution
amounts [ContributionAmt].
Reject and
Continue
F540NR/NRS-780
526
Form 540NR/NRS Line 120 [TotalContributions] must equal the sum of all individual
contribution amounts [ContributionAmt].
Reject and
Continue
F5402EZ-780
526
Form 5402EZ Line 26 [TotalContributions] must equal the sum of all individual contribution
amounts [ContributionAmt].
Reject and
Continue
F540-785
If Form 540, Line 110 [TotalContributions] is significant, then each Contribution fund name
[FundName] must be unique
Reject and
Continue
F540NR/NRS-785
If Form 540NR/NRS, Line 120 [TotalContributions] is significant, then each Contribution fund
name [FundName] must be unique
Reject and
Continue
F5402EZ-785
If Form 5402EZ, Line 26 [TotalContributions] is significant, then each Contribution fund name
[FundName] must be unique
Reject and
Continue
Contributions
98
CA Franchise Tax Board
12/20/13
14
CA Individual e-file
BUSINESS RULES FOR TAX YEAR 2013
Version 2013v2.0
Rule Number
F540-790
F540NR-790
Proprietary Parent Schema
Rule Text
Error Code
537, 551
If Form 540, Line 113 [EstimatedTaxPenalty] is significant, then CA Form 5805 indicator
Interest and
attribute [caForm5805Ind] or CA Form 5805F indicator attribute [caForm5805FInd] must be
Penalties
present.
Severity
Reject and
Continue
537, 551
If Form 540NR, Line 123 [EstimatedTaxPenalty] is significant, then CA Form 5805 indicator
attribute [caForm5805Ind] or CA Form 5805F indicator attribute [caForm5805FInd] must be
present.
Reject and
Continue
F540-800
551
If Form 540, Line 113 [EstimatedTaxPenalty] amount is significant and indicates Form 5805,
then Form 5805 must be attached.
Reject and
Continue
F540NR-800
551
If Form 540NR, Line 123 [EstimatedTaxPenalty] amount is significant and indicates Form
5805, then Form 5805 must be attached.
Reject and
Continue
F540-810
551
If Form 540, Line 113 [EstimatedTaxPenalty] is significant and indicates Form 5805, then Line Reject and
113 [EstimatedTaxPenalty] amount must equal Form 5805, Part II, Line 13 [EstimatePenalty]. Continue
F540NR-810
551
If Form 540NR, Line 123 [EstimatedTaxPenalty] is significant and indicates Form 5805, then
Line 123 [EstimatedTaxPenalty] amount must equal Form 5805, Part II, Line 13
[EstimatePenalty].
Reject and
Continue
F540-820
551
If Form 540, Line 113 [EstimatedTaxPenalty] amount is significant and indicates Form 5805F,
then Form 5805F must be attached.
Reject and
Continue
F540NR-820
551
If Form 540NR, Line 123 [EstimatedTaxPenalty] amount is significant and indicates Form
5805F, then Form 5805F must be attached.
Reject and
Continue
F540-830
551
If Form 540, Line 113 [EstimatedTaxPenalty] is significant and indicates Form 5805F, then
Line 113 [EstimatedTaxPenalty] amount must equal Form 5805F, Part II, Line 15
[EstimatePenalty] or line 16 [NetEstimatePenalty].
Reject and
Continue
F540NR-830
551
If Form 540NR, Line 123 [EstimatedTaxPenalty] is significant and indicates Form 5805F, then Reject and
Continue
Line 123 [EstimatedTaxPenalty] amount must equal Form 5805F, Part II, Line 15
[EstimatePenalty] or line 16 [NetEstimatePenalty].
F540-840
107
Amount You Owe If the Electronic Funds Withdrawal (EFW) [PaymentType] is "Return", then Form 540, Line 111 Reject and
Continue
[AmountOwed] must be significant.
F540NR/NRS-840
107
If the Electronic Funds Withdrawal (EFW) [PaymentType] is "Return", then Form 540NR/NRS, Reject and
Continue
Line 121 [AmountOwed] must be significant.
F5402EZ-840
107
If the Electronic Funds Withdrawal (EFW) [PaymentType] is "Return", then Form 5402EZ, Line Reject and
Continue
27 [AmountOwed] must be significant.
99
CA Franchise Tax Board
12/20/13
15
CA Individual e-file
BUSINESS RULES FOR TAX YEAR 2013
Version 2013v2.0
Rule Number
F540/NR/NRS/2EZ-860
Proprietary
Error Code
106
F540/NR/NRS/2EZ-870
110
Parent Schema
Rule Text
Severity
There is an error with the Electronic Funds Withdrawal Date information. If the return is filed on Reject and
or after 10/15/2014 and the payment type [PaymentType] is "Return", then the date requested Continue
[RequestedDate] cannot be later than the timestamp [Timestamp] in the return header.
Future Estimated If the Electronic Funds Withdrawal (EFW) [PaymentType] is "Estimate", then the date
requested [RequestedDate] must be on or before 1/15/2015.
Tax Payment
F540/NR/NRS-880
Refund and
Direct Deposit
Reject and
Continue
Electronic Funds Withdrawal (EFW) [PaymentType] cannot equal “Estimate” on a previous
year return. The only payment type allowed on a previous year return is a return payment.
Reject and
Continue
If a Direct Deposit of a refund is requested, then the total of the Form 540, Line 116 and Line
117 [DDRAmount] (if present) must equal Line 115 [Refund] amount.
Reject and
Continue
F540-890
103
F540NR/NRS-890
103
If a Direct Deposit of a refund is requested, then the total of the Form 540NR/NRS Line 126
and Line 127 [DDRAmount] (if present) must equal Line 125 [Refund] amount.
Reject and
Continue
F5402EZ-890
103
If a Direct Deposit of a refund is requested, then the total of the Form 5402EZ, Line 29 and
Line 30 [DDRAmount] (if present) must equal Line 28 [Refund] amount.
Reject and
Continue
F540-900
104
Form 540, Line 116 [AccountNumber] cannot be the same as Line 117 [AccountNumber].
F540NR/NRS-900
104
Form 540NR/NRS, Line 126 [AccountNumber] cannot be the same as Line 127
[AccountNumber].
Reject and
Continue
Reject and
Continue
F5402EZ-900
104
Form 5402EZ, Line 29 [AccountNumber] cannot be the same as Line 30 [AccountNumber].
SCHCA/ NR-010
545
Schedule CA/NR, Line 13, column (b) [CapitalGainLoss] amount must equal Schedule D, Line Reject and
Schedule CA
Continue
(540)/ CA (540NR) 12a [FedMoreThanCA].
SCHCA/ NR-020
546
Schedule CA/NR, Line 13, column (c) [CapitalGainLoss] amount must equal Schedule D, Line Reject and
12b [FedLessThanCA].
Continue
SCHCA/NR030
547
Schedule CA/NR Line 14, column (b) [OtherGainsLosses] amount must equal Schedule D-1,
Line 21a [FedMoreThanCA].
Reject and
Continue
SCHCA/NR040
548
Schedule CA/NR Line 14, column (c) [OtherGainsLosses] amount must equal Schedule D-1,
Line 21b [FedLessThanCA].
Reject and
Continue
Reject and
Continue
100
CA Franchise Tax Board
12/20/13
16
CA Individual e-file
BUSINESS RULES FOR TAX YEAR 2013
Version 2013v2.0
Rule Number
Proprietary
Error Code
SCHD/NR-010
Parent Schema
Schedule D
SCHD/NR-020
Rule Text
Severity
If Schedule D/NR, Line 10 [IRS1040CapitalGainLoss] amount is greater than Line 11
Reject and
[CACapitalGainLoss], then Line 12a [FedMoreThanCA] must equal Schedule CA/NR, Line 13, Continue
column (b) [CapitalGainLoss].
If Schedule D/NR, Line 10 [IRS1040CapitalGainLoss] amount is less than Line 11
[CACapitalGainLoss], then Line 12b [FedLessThanCA] amount must equal Schedule CA/NR,
Line 13, column (c) [CapitalGainLoss].
Reject and
Continue
If Schedule D-1, Line 5 [GainLossForm8824] amount is significant then Federal Form 8824
must be attached to the state return.
Reject and
Continue
SCHD1-020
If Schedule D-1, Line 14 [NetGainLossForm4684] amount is significant then Federal Form
4684 must be attached to the state return.
Reject and
Continue
SCHD1-030
If Schedule D-1, Line 16 [OrdGainLossLikeKindExchg8824] amount is significant then Federal Reject and
Form 8824 must be attached to the state return.
Continue
SCHD1-040
If Schedule D-1, Line 4 [GainInstallmentSalesForm3805E] amount is significant then Form
3805E must be attached.
Reject and
Continue
SCHD1-050
If Schedule D-1, Line 15 [OrdinaryGainInstalSalesFrm3805E] amount is significant then Form
3805E must be attached.
Reject and
Continue
Reject and
Continue
Schedule D-1
SCHD1-010
SCHG1-010
549
Schedule G-1
There is an error on your Schedule G-1. Line 3 [ParticipantBornBefore1936] and Line 4
[QualifyingAge5YrMember] cannot both be answered "NO".
FW2-010
123
Form W-2
Form W-2, Line 1 [WagesAmt] must be present and greater than zero, unless Employers Use Reject and
Code [EmployersUseCd] is only equal to "Q".
Continue
FW2-020
559
Form W-2, Line 15 [EmployersStateIdNumber] cannot match Line 16 [StateWagesAmt], if both Reject and
are present.
Continue
FW2-030
560
If Form W-2, Line 16 [StateWagesAmt] is significant, and Line 15 [StateAbbreviationCd] is
"CA", then Line 15 [EmployersStateIdNumber] must be present.
Reject and
Continue
FW2-040
142
If Form W-2, Line 16 [StateWagesAmt] has two or more equi valent amounts, then the
corresponding two or more Line 15 [StateAbbreviationCd] state names cannot be "CA".
Reject and
Continue
Form W-2 Box a, Employees social security number [EmployeeSSN] must be within the valid
range of SSNs
Reject and
Continue
Form W-2, Line 17 [StateIncomeTaxAmt] cannot equal Line 1 [WagesAmt] or Line 16
[StateWagesAmt]
Reject and
Continue
FW2-050
FW2-060
565
101
CA Franchise Tax Board
12/20/13
17
CA Individual e-file
BUSINESS RULES FOR TAX YEAR 2013
Version 2013v2.0
Rule Number
FW2G-010
Proprietary Parent Schema
Rule Text
Error Code
559
Form W-2G, Line 13 [PayersStateIdNumber] cannot match Line 14 [StateTaxWithheldAmt], if
Form W-2G
both are present.
Severity
Reject and
Continue
F1099R-010
559
Form 1099R
Form 1099R, Line 13 [PayersStateIdNumber] cannot equal Line 12 [StateTaxWithheldAmt], if
both are present.
Reject and
Continue
F3506-010
244
Form 3506
Form 3506, Part III, Line 2b, social security number [SSN] of each Qualifying Person must be
unique and be within the valid range of SSNs.
Reject and
Continue
Form 3506, Part II, Line 1e, social security number [SSN] must be within the valid range of
SSNs.
Reject and
Continue
F3506-020
Form 3801
F3801-010
If Form 3801, Side 2, Line 1d [TotalFederalNetIncomeLoss] amount is significant, then amount Reject and
Continue
must equal Schedule CA (540 or 540NR), Line 12, column A [BusinessIncomeLoss].
F3801-020
If Form 3801, Side 2, Line 2d [TotalFederalNetIncomeLoss] amount is significant, then amount Reject and
Continue
must equal Schedule CA (540 or 540NR), Line 17, column A [Rents].
F3801-030
If Form 3801, Side 2, Line 3d [TotalFederalNetIncomeLoss] amount is significant, then amount Reject and
must equal Schedule CA (540 or 540NR), Line 18, column A [FarmIncomeLoss].
Continue
SCHHOH-010
400
SCHHOH-015
SCHHOH-020
Reject and
Continue
Schedule HOH, Line 2, Qualifying Person's SSN [SSN] must be within the valid range of SSNs. Reject and
Continue
409
SCHHOH-030
SCHHOH-040
Form 4803e HOH Schedule HOH, Line 1 [QPRelationshipCode] other explanation attribute [otherExplanation]
must be present if Relationship Code [QPRelationshipCode] is “6”.
If Schedule HOH, Line 6 [DidQPLiveWithYou] is checked "NO" and Line 6, beginning
[DateFrom] and ending [DateTo] dates are present, the dates must fall within the tax year of
the return.
Reject and
Continue
If Schedule HOH, Line 6 [DidQPLiveWithYou] is checked "NO", then the beginning and ending Reject and
dates [LivingWithPeriod] or total number of days the qualifying person lived with you
Continue
[TotalLivingWithDays] must be present unless qualifying person absent reason code
[ReasonQPAbsentCode] equals “ H “.
412
If Schedule HOH, Line 7 [ReasonQPAbsentCode] is “H”, then other explanation attribute
[otherExplanation] must be present.
Reject and
Continue
SCHHOH-050
If Schedule HOH, Line 8 [WasFosterChildPlaced] is checked "YES", then the placement
agency or court name attribute [placementAgencyOrCourtName] must be present.
Reject and
Continue
SCHHOH-060
If Schedule HOH, Line 9 [WasQPMarriedOrRDP] is checked "YES", then filed joint return
attribute [filedJointReturn] must be present.
Reject and
Continue
102
CA Franchise Tax Board
12/20/13
18
CA Individual e-file
BUSINESS RULES FOR TAX YEAR 2013
Version 2013v2.0
Rule Number
Proprietary
Error Code
Parent Schema
SCHHOH-065
Rule Text
Severity
If Schedule HOH, Line 11b [LivedWithSpouseOrRDPDuringTY] is checked "Yes", then Line
11b [PeriodLivedWithSpouseOrRDP] must be present.
Reject and
Continue
If Schedule HOH, Line 11b [PeriodLivedWithSpouseOrRDP] is present, then the beginning
[DateFrom] and ending [DateTo] dates must fall within the tax year of the return.
Reject and
Continue
If Form 5805, Part I, Line 1 [IsWaiverRequested] is checked "Yes", then Part I, Line 1
explanation attribute [explanation] and Part II, Line 13 Estimate Penalty [EstimatePenalty]
waiver requested attribute [waiverRequested] must be present.
Reject and
Continue
F5805-020
If Form 5805, Part I, Line 3 [WasCAWithholdingUneven] indicates "Yes", then at least one of
the following elements First Quarter [FirstQuarter], Second Quarter [SecondQuarter], Third
Quarter [ThirdQuarter], Fourth Quarter [FourthQuarter] must be significant .
Reject and
Continue
F5805-030
If Form 5805 is attached, then Form 540 Line 113 or Form 540NR Line 123, CA Form 5805
indicator attribute [caForm5805Ind] must be present.
Reject and
Continue
SCHHOH-070
415
Form 5805
F5805-010
F5805F-010
R0000-010
145
R0000-060
R0000-065
Form 5805F
If Form 5805F is attached, then Form 540 Line 113 or Form 540NR Line 123, CA Form 5805F Reject and
Continue
indicator attribute [caForm5805FInd] must be present.
General Return
Rules
The e-file system has identified your return as being a duplicate of a previously accepted
return. Do not resubmit a previously accepted return if the only change is the Social Security
Number. Contact Franchise Tax Board e-Programs Customer Service at 916.845.0353 to
resolve this error.
Reject and
Continue
Reject and
The number of Binary Attachment files computed by FTB must match the Binary Attachment
count attribute [binaryAttachmentCount] from the CA Return Header [CA-ReturnHeader] in the Continue
CA-Return element.
The total number of documents contained within the return [CA-ReturnData] must match the
document count attribute [documentCount] contained within the specific return [CAReturnData] element, as computed by FTB.
Reject and
Stop
R0000-080
The tax year in the CA Return Header [CA-ReturnHeader] must match the tax year in the
Submission Manifest [CA-SubmissionManifest].
Reject and
Stop
R0000-100
The social security number [SSN] provided must be within the valid range of SSNs.
X0000-010
X0000-020
151, 152,
153, 154,
155, 156, 157
Reject and
Continue
Your
State
return
does
not
match
the
latest
published
FTB
Schema
or
is
not
well
formed.
You
Reject and
General Schema
must contact your software provider to resolve this error.
Stop
Rules
Your Federal return does not match the latest published IRS Schema or is not well formed.
You must contact your software provider to resolve this error.
Reject and
Stop
103
CA Franchise Tax Board
12/20/13
19
CA Individual e-file
BUSINESS RULES FOR TAX YEAR 2013
Version 2013v2.0
Rule Number
T0000-010
Proprietary Parent Schema
Rule Text
Error Code
831
CA-Transmission The number of submissions listed in the Submission Data List [SubmissionDataList] does not
equal the actual number of submission ZIP archives/files attached.
Manifest
Severity
Reject and
Stop
T0000-030
Transmission Manifest [CA-TransmissionManifest] not present. Unable to proceed.
Reject and
Stop
T0000-040
Multiple Transmission Manifests [CA-TransmissionManifest] are present. Unable to proceed.
Reject and
Stop
X0000-030
Your Transmission Manifest [CA-TransmissionManifest] does not match the latest published
FTB Schema or is not well formed. You must contact your software provider to resolve this
error.
The Transmission ID [TransmissionId] is not unique.
Reject and
Stop
T0000-060
822
The Transmission file name in the outer ZIP archive/file [TransmissionId] does not match the
Transmission ID [TransmissionId] in the Transmission Manifest [CA-TransmissionManifest].
Reject and
Stop
Reject and
Stop
T0000-070
840
T0000-080
The ETIN [ETIN] portion of your Transmission ID [TransmissionId] must match the ETIN
[ETIN] in the Transmission Manifest [CA-TransmissionManifest].
Reject and
Stop
T0000-090
The "Current Year" portion of your Transmission ID [TransmissionId] is not in the current
processing year.
Reject and
Stop
The "Julian Date" portion of your Transmission ID [TransmissionId] is outside the acceptable
range (cannot be more than two days prior to the Julian Date of the actual processing date or
more than one day after the actual processing date).
Reject and
Stop
T0000-120
The ETIN [ETIN] in your Transmission Manifest [CA-TransmissionManifest] is not recognized
as an Authorized e-file Provider by FTB.
Reject and
Stop
T0000-130
Not every "Submission ID" in the [SubmissionDataList] has a corresponding submission ZIP
archive/file contained within this transmission.
Reject and
Stop
Invalid ZIP archive/file format. Unable to decompress data. Possibly corrupted.
Reject and
Stop
T0000-150
Invalid directory structure. Unable to find items where they're expected to be located.
T0000-160
No attachments/submissions are present. Unable to proceed.
Reject and
Stop
Reject and
Stop
T0000-100
T0000-140
820
General
Transmission
Errors
104
CA Franchise Tax Board
12/20/13
20
CA Individual e-file
BUSINESS RULES FOR TAX YEAR 2013
Version 2013v2.0
Rule Number
Proprietary
Error Code
Parent Schema
T0000-170
CA-Submission
Manifest
X0000-040
Rule Text
Severity
There is a problem with the Transmission ID name [TransmissionID] of your transmission file.
All transmission files must have a naming convention that is according to the transmission
specification contained in FTB Pub. 1346X. Please rename and resubmit the file.
Reject and
Stop
Your Submission Manifest [CA-SubmissionManifest] does not match the latest published FTB
Schema or is not well formed. You must contact your software provider to resolve this error.
Reject and
Stop
S0000-010
027
Reject and
The EFIN [EFIN] in the Submission Manifest [CA-SubmissionManifest] must match the EFIN
[EFIN] in the CA Return Header [CA-ReturnHeader]. You must contact your software provider Continue
to resolve this error.
S0000-015
027
The EFIN [EFIN] in the Submission ID [SubmissionId] (the first six digits) must match the EFIN Reject and
Continue
[EFIN] in the Submission Manifest [CA-SubmissionManifest].
S0000-020
The Submission ID [SubmissionId] must match the "Submission ID" portion of the original
outer ZIP archive/file name.
Reject and
Stop
S0000-050
The "Current Year" portion of your Submission ID [SubmissionId] is not current.
S0000-060
The "Julian Date" portion of your Submission ID [SubmissionId] is outside the acceptable
range (cannot be more than two days prior to the Julian Date of the actual processing date or
more than one day after the actual processing date).
Reject and
Stop
Reject and
Stop
S0000-070
902
The Submission ID [SubmissionId] has been used on a previously accepted return.
S0000-080
029
The EFIN [EFIN] in your Submission Manifest [CA-SubmissionManifest] is not recognized as
an Authorized e-file Provider by FTB.
Reject and
Stop
Reject and
Stop
S0000-085
The Return Type in the Return Header must match the Submission Type in the Submission
Manifest.
Reject and
Stop
S0000-090
The Tax Year [TaxYear] listed in the Submission Manifest [CA-SubmissionManifest] is either
incorrectly identified or not supported for the submission you provided.
Reject and
Stop
Our records indicate that you are not authorized to submit a tax return of a type and for a tax
year specified in the Submission Manifest [CA-SubmissionManifest].
Reject and
Stop
S0000-095
S0000-098
010
If the Submission Type [SubmissionType] within the Submission Manifest [CAReject and
SubmissionManifest] is “540”, "540NR", "540NRS", or "5402EZ" then the SSN [PrimarySSN] in Stop
the Submission Manifest must be present.
105
CA Franchise Tax Board
12/20/13
21
CA Individual e-file
BUSINESS RULES FOR TAX YEAR 2013
Version 2013v2.0
Rule Number
S0000-100
Proprietary
Error Code
Parent Schema
General
Submission
Errors
Rule Text
Severity
Invalid ZIP archive/file format. Unable to decompress data. Possibly corrupted.
Reject and
Stop
S0000-110
Invalid directory structure. Unable to find items where they're expected to be located.
Reject and
Stop
S0000-120
Submission Manifest [CA-SubmissionManifest] not present. Unable to proceed.
Reject and
Stop
S0000-130
Multiple Submission Manifests [CA-SubmissionManifest] are present. Unable to proceed.
Reject and
Stop
S0000-140
A State submission is not present. Unable to proceed.
S0000-150
Multiple State submissions are present. Only one State submission XML Data is allowed in
each Submission ZIP Archive. Unable to proceed.
Reject and
Stop
Reject and
Stop
106
CA Franchise Tax Board
12/20/13
22
107
New York
MeF Error Code
Form
ACK
IT-370
IT-201
IT-203
IT-214
NYC-210
IT-370
IT-370
R0003
R0005
R0006
R0007
R0009
R0011
R0012
IT-370
IT-201
IT-203
IT-214
NYC-210
IT-370
IT-201
IT-203
IT-214
NYC-210
IT-370
IT-201
IT-203
IT-214
NYC-210
IT-201
IT-203
IT-201
IT-203
IT-201
IT-203
IT-201
IT-203
IT-370
Line Number
Form(s) have passed MeF Schema Validation and Business Rules.
Spouse SSN
Spouse Last Name
Spouse First Name
Primary SSN
Spouse SSN
Invalid Spouse ID. It is equal to Prime ID.
Joint claim and spouse's first name, last name, DOB, and/or SSN blank
Filing Status
Filing Status 3 and Spouse's SSN missing
Filing Status 5 and Dependent Exemptions blank or zero
NYS wages cannot be more than federal wages.
NYS Wages should not be equal to zero when W-2 shows NY wages
IT-203
IT-360.1
R0098
R0100
IT-203
IT-203
1
1
R0019
Primary Social Security Number (SSN) is invalid.
Filing Status
R0097
R0015
Extension invalid, filed after due date.
Spouse first or last name or SSN missing
Taxpayer's mailing address blank or incorrectly formatted
36
35
Box F and Line 69
Box E and Line 60
Special Condition
Code
1 – 18
(Col B) (Col C)
R0013
MeF Error Description
NYC School Tax Credit claimed but NYC resident question incorrect
Invalid special condition code value.
Amounts from IT-360.1 are not carried over correctly to Main Form
108
IT-201
IT-203
IT-201
IT-203
IT-201
IT-203
IT-201
IT-203
IT-201
IT-201
IT-201
1
1(Federal Amount)
19
19
21
21
22
23
33
31
34
33
42
47
45
49
47, 50
47,55
47,57
R0112
R0113
IT-203
IT-201
IT-203
45
50, 51
51 & 52
R0114
R0115
R0116
R0117
R0118
IT-201
IT-201
IT-201
IT-201
IT-201
IT-203
IT-201
IT-203
IT-201
IT-201
IT-203
IT-201
IT-203
IT-203-ATT
IT-201
IT-203
IT-201
50, 55
53
55, 56
55, 57
56
53
57
54
50
64
41
65, 70
43
10, 11, 32
65
43
67
R0101
R0102
R0103
R0104
R0105
R0106
R0107
R0108
R0109
R0110
R0111
R0119
R0120
R0121
R0122
R0123
R0124
IT-201
IT-203
IT-201
IT-203
IT-201
IT-203
IT-201
Wages, tips and other compensation reported on return is less than amount on W2 and/or 1099-R
A computational error occurred in calculating the Federal AGI
Public employee 414(h) retirement contribution not equal to amount on W-2
NYC Flexible Benefits Program not equal to amount on W2
A computational error occurred in calculating the NYS Adjusted Gross Income
on return.
Standard deduction indicated but not equal to standard deduction for filing
status.
NYS nonrefundable credits not = amount on IT-201-ATT or IT-203-ATT
Net other NYS taxes not = amount on IT-201-ATT or IT-203-ATT
Return rejected. Full or Part-Year residency improperly indicated
Return rejected. Full-year residency in NYC or YKR improperly indicated
Reject return if NYC Resident tax and Yonkers Part-Year Resident tax both
present If line clmd 47 > 0 and line clmd 57 > 0
Return rejected. Income percentage not computed properly
(1)Other NYC Taxes on IT-201-ATT line 34 not =Line 51(IT-201) or
Part Yr NYC Taxes on IT-360.1 Line 55 not = to Line 50(IT201), Line 51(IT203) or NYC Minimum Income Tax on IT-220 Line 23 not=to Line 52
Return rejected. PY residency in NYC or FY in YKR improperly indicated
Return rejected. NYC nonrefundable credits not = amount on IT-201-ATT
Return rejected. FY residency or nonresidency for YKR improperly indicated
Return rejected. FY or PY residency for YKR improperly indicated
Return rejected. YKR nonresident tax not = amount on Y-203
Return rejected. PY YKR resident tax not = amount on IT-360.1
Return rejected. PY NYC resident tax not = amount on IT-360.1
Return rejected. Child and DCC credits not = amount on IT-216.
IT-215 present. NYS/NYC earned income credit not on applicable form(s)
NYS EIC claimed. Credit amount on return not = amount on IT-215
Real Property Tax Credit not = amount on IT-214
109
R0125
R0127
R0128
R0129
R0130
R0132
R0134
R0135
R0136
R0138
R0139
R0140
R0141
R0147
R0148
R0149
R0152
R0153
R0154
IT-201
IT-203
IT-203
IT-201
IT-203
IT-201
IT-203
IT-201
IT-203
IT-201
IT-203
IT-201
IT-203
IT-201
IT-201
IT-201
IT-203
IT-201
W-2
W-2G
IT-370
IT-201
IT-203
NYC-210
IT-214
IT-201
IT-203
NYC-210
IT-214
IT-201
IT-203
IT-370 with
payment
NYC-210
IT-214
IT-201
IT-203
IT-201
IT-203-C
IT-203
69, (C)
60, (C)
60, 51,
1,2,3
71
61
72
62
73
63
74
64
81
71
67, (C)
67, 33
34
33
68
NYC school tax credit claimed. Dependent question improperly completed
G
Prime Signature
Check Box
NYC school tax credit claimed. PY resident section improperly completed
Other refundable credits not = amount on IT-201-ATT or IT-203-ATT
NYS withholding not = amount on wage and tax statements
NYC withholding on form not = amount on W-2
YKR withholding not = W-2's or YONKERS not in Locality Name field.
Estimated Tax penalty not = amount on IT-2105.9
Real property tax credit claimed. Dependent question improperly completed
Household Gross Income exceeds eligible values
Itemized deductions not = amount on IT-201 or IT-203 Itemized Ded Schedule
College Tuition Credit not = amount on IT-272
W-2 has invalid SSN for employee
W-2G has invalid ID number for Winner
Prime Signature Indicator not set
Spouse Signature
Check Box
Spouse Signature Indicator not set.
ERO Signature
Check Box
ERO Signature Indicator not set.
69
60
70
Non-Obligated
Spouse Info.
NYC School Tax Credit invalid because FAGI > $250,000
NYC EIC amount not = to IT-215
Spouse information present but filing status is not = 2
110
IT-203-C
IT-203
IT-203
IT-203
IT-203 -B
IT-201
IT-209
IT-215
IT-201
IT-201
IT-201
IT-201
IT-201
IT-203
w/IT-203C
Non-Obligated
Spouse Info.
ITEM H
ITEM H
Non-obligated spouse SSN on IT-203-C not = PR or SP SSN on IT-203.
63
ESCC not = amount on IT-213 or ESCC not claimed with IT-213 attached
Return rejected. Cannot attach both IT-209 and IT-215 to return.
65, 66
65
70
65, 70
66
Return rejected. Cannot claim both NYS EIC and Noncustodial EIC
NYS EIC claimed but not = amount on IT-209
NYC EIC claimed but not = amount on IT-209
NYS EIC and/or NYC EIC claimed but no IT-209 or IT-215 attached
Noncustodial EIC claimed not = noncustodial EIC on IT-209 line 43
The taxpayer with New York Source income needs to be the primary taxpayer
R0168
R0169
IT-203
Header
R0170
Header
Spouse name
Spouse's social
security number
Primary SSN
When filing IT-203-C the spouse's name should be left blank on the IT-203
The spouse's identification number was either invalid, or could not be verified at
this time.
The primary ID was either invalid, or could not be verified at this time
R0171
R0172
R0200
NYC-210
NYC-210
IT-201
IT-203
IT-203-ATT
IT-201-ATT
IT-203-ATT
IT-201-ATT
IT-203-ATT
IT-201-ATT
IT-203-ATT
IT-201-ATT
IT-203-ATT
IT-203-ATT
IT-203-ATT
IT-201-ATT
IT-201
IT-203-ATT
IT-201-ATT
IT-203-ATT
1,3
2,4
34
33
8
23
22
26
25
27
26
29
28
30
32
31
41
1
4
5
NYC school tax credit claimed and number of months not completed properly
NYC school tax credit claim and dependent question not completed properly
Itemized deduction computed incorrectly on IT-201 or IT-203 Itz Ded Schedule
R0157
R0158
R0159
R0160
R0161
R0162
R0163
R0164
R0165
R0166
R0167
R0204
R0205
R0206
R0207
R0208
R0209
R0210
R0212
R0213
R0214
Nonresident taxpayer and IT-203-B not attached
You are a resident of NYS for YYYY. Re-file resident tax return IT-201
NYS nonrefundable credits not = amount on IT-203-ATT
NYS tax not = amount on IT-201-ATT or IT-203-ATT
Sep lump tax distribution on IT-230 but not on IT-201-ATT or IT-203-ATT
Res cr sep tax on lump-sum dist on IT-112.1 not = IT-201-ATT or IT-203-ATT
NYS min tax on IT-220 not = amount on IT-201-ATT or IT-203-ATT
Excess CDCC on IT-216 not = amount on IT-203-ATT
Excess NYS EIC on IT-215 not = amount on IT-203-ATT
NYC min tax on IT-220 not = amount on IT-201-ATT
Resident credit on IT-112-R and/or IT-112-C not = IT-201 or IT-203-ATT
Investment credit on IT-212 not = amount on IT-201-ATT or IT-203-ATT
111
R0215
IT-201-ATT
8
Full-Year NYC Resident UBT credit on IT-219 not = amount on IT-201-ATT
R0216
R0217
R0218
R0219
IT-203-ATT
IT-203-ATT
IT-201-ATT
IT-201-ATT
IT-203
IT-203-ATT
9
10
11
9A
52B
9A
52B
68
PY Res Refundable CDCC credit on IT-216 not = amount on IT-203-ATT
PY Resident Refundable NYS EIC on IT-215 not = amount on IT-203-ATT
Farmers' school tax credit on IT-217 not = amount on IT-201-ATT
Part-Year Resident Nonrefundable NYC CDCC not = amount on IT-216
3
4
11
15
11
15
11
6
7
12
12
20
19
2
3
5
6
15
14
16
15
17
16
32
51
34
17
7
10
18
LTC insurance credit on IT-249 not = amount on IT-201-ATT or IT-203-ATT
R0220
R0237
R0243
R0244
R0246
R0247
R0251
R0252
R0253
R0254
R0255
R0256
R0257
R0258
R0259
R0260
R0261
R0262
R0263
R0264
IT-201
IT-201-D
IT-201-ATT
IT-203-ATT
IT-201
IT-201-D
IT-203 B
IT-203D
IT-203-ATT
IT-201-ATT
IT-203-ATT
IT-201-ATT
IT-203-ATT
IT-201-ATT
IT-203-ATT
IT-201-ATT
IT-203-ATT
IT-201-ATT
IT-203-ATT
IT-201-ATT
IT-203-ATT
IT-201-ATT
IT-203-ATT
IT-201-ATT
IT-203-ATT
IT-201-ATT
IT-360.1
IT-201-ATT
IT-203-ATT
IT-201-ATT
IT-201-ATT
IT-201-ATT
Part-Year Resident Refundable NYC CDCC not = amount on IT-216
Cannot claim CTC (line 68) AND Coll Tuition Itz Ded on IT-201D (line 15)
College Tuition Itz Ded on IT-201 D Resident Itz Ded Schedule. IT-272 not
present
College Tuit Itz Ded on IT-203-B Sch C not = IT-203 -D Non resident and Part
year Resident Itz Ded Schedule line 11
PY Resident Refundable NYC EIC on IT-215 not = IT-203-ATT
Total Other NRFND/Carryover Credits claimed not = credits on e-file forms.
Total Other Refundable Credits claimed not = credits on e-filed forms
Total Other NYS Taxes claimed not = credits on e-filed forms
Total Other NRFND/Carryover Credits claimed not = IT-250 line 14
Solar Electric Generating Equipment credit claimed not = IT-255 line 7
NYS Claim of Right Credit claimed not equal to IT-257 line 6.
NYC Claim of Right Credit claimed not equal to IT-257(s) lines 9 and/or 12.
YKR Claim of Right Credit claimed not = IT-257 lines 15 and/or 18
NYC Separate tax: lump-sum distrib. IT-230 but not IT-201ATT or IT-360.1
Total other NYC taxes not equal to lines 31 + 32 + 33.
Total NYS, NYC, and Yonkers Refundable credits is not correct
Total NYS Nonrefundable Credits not = IT-201-ATT lines 1+2+3+4+5+6
Total NYC Nonrefundable Credits not = IT-201-ATT lines 8+9+9a
Total Refundable Credits claimed not = to lines 14 + 15 + 16 + 17.
112
R0265
R0267
R0300
R0301
R0302
IT-201-ATT
IT-203-ATT
IT-212
IT-212
IT-212
30
8
Part 3, Line 23
Part 3, Line 24
Part 4, Line 27
Total net other NYS taxes claimed not = to lines 25 + 28 + 29.
Total NYS Nonrefundable Credits not = IT-203-ATT lines 1+2+3+4+5+6+7
Rehabilitation Credit on IT-212 not = amount on IT-212-ATT
Employment Incentive Credit on IT-212 not = amount on IT-212-ATT
Addback Credit on early dispositions on IT-212 not = amount on IT-212-ATT
R0325
R0326
R0327
R0328
R0329
IT-214
IT-214
IT-214
IT-214
IT-214
7
1
2
3
4
IT-214 has incomplete or invalid qualifying person info. Return rejected
RPTC claimed on IT-214 for Part-Year Resident. Return rejected.
RPTC claimed on IT-214, but did not occupy same residence for 6 mos
RPTC claimed on IT-214 with owned property valued > $85,000
RPTC claimed on IT-214 but claimed as dependent on another TP Fed Return
R0330
R0335
R0336
R0337
R0350
R0351
R0363
R0367
R0368
R0369
R0371
R0372
R0386
R0387
R0388
R0389
R0390
IT-214
IT-214
IT-214
IT-214
IT-215
IT-215
IT-215
IT-215
IT-215
IT-215
IT-215
IT-215
IT-216
IT-216
IT-216
IT-216
IT-216
5
22
16
10
1
2
6, 7 ,8
14
20
21
28A
28B
6
11
14, 24, 26, 27, 28
17
16
RPTC claimed on IT-214 but was resident of tax exempt property
RPTC claimed on IT-214 but rent exceeds eligible values
RPTC claimed on IT-214 but HH gross income exceeds eligible values
Sum of IT-201 lines 20-23 must equal NY Additions
Cannot claim EIC on IT-215 if Federal EIC not claimed
Cannot claim EIC on IT-215 if investment income exceeds eligible values
IT-215 - Wages, taxable scholarship and/or business income/loss = zero
IT-215 - Household credit amount not = IT-201line 40 or IT-203 line 39
Part-Year Resident NYS EIC on IT-215 and IT-203 Item G incorrect
IT-215 line 21 not = IT-203-ATT line 31
PY NYC AGI on IT-215 line 28A not = IT-360.1 line 20 Column A
PY NYC AGI on IT-215 line 28B not = IT-360.1 line 20 Column B
IT-216 No earned income for primary taxpayer
IT-216 Federal Child and DCC exceeds allowable limit
NYS Child and DCC = 0 and IT-216 line 24, 26, 27 or 28 > 0
IT-216 line 17 not = IT-203-ATT line 29
IT-216 PY Resident Child and DCC and IT-203 Item G incomplete/incorrect
R0391
R0392
R0393
R0395
R0396
IT-216
IT-216
IT-216
IT-216
IT-216
IT-216 Qualified Expenses exceeds allowable limit
Filing Status 2 and no spouse earned income on IT-216
IT-216 care provider's SSN or EIN invalid
Amount present and not = IT-203 line 40
IT-216 PY NYCAGI not = IT-360.1 Line 18 Column B
R0397
IT-216
R0400
IT-217
3A
7
2
15
29
Amount from Wks 1,
Line 10
30
Amount from Wks 1,
Line 11
A
IT-216 PY NYCAGI not = IT-360.1 Line 18 Column A
IT-217 Question A must = Yes to claim farmers' school tax credit
113
R0401
R0402
R0403
R0404
R0407
IT-217
IT-217
IT-217
IT-217
IT-217
B
C
D
Part 2, Lines 1 & 2
Part 2, Lines 10 & 11
IT-217 Question B must = Yes to claim farmers' school tax credit
IT-217 Question C must = Yes to claim farmers' school tax credit
IT-217 Question D must = Yes to claim farmers' school tax credit
IT-217 Qual agricultural prop must > 0 to claim farmers' school tax credit
IT-217 Paid eligible school taxes must > 0 for farmers' school tax credit
R0450
R0460
R0461
Part 1
3
Part 1
Schedule C
54
58
59
61
63
67
69
71
62
57
60
Box b
Box 1, 17, 19
Box 17, 19
Box 1,15,17
Box 1,12,15
Box 11,1
Cannot file IT-230 if no federal Form 4972 filed
IT-272 Qualified college tuition expenses must > 0 to claim CTC
IT-272 Part 1- Incomplete or incorrect Student Information
R0475
R0477
R0478
R0479
R0480
R0482
R0483
R0484
R0485
R0486
R0487
R0501
R0502
R0503
R0504
R0505
R0506
R0509
IT-230
IT-272
IT-272
IT-203-B
IT-360.1
IT-360.1
IT-360.1
IT-360.1
IT-360.1
IT-360.1
IT-360.1
IT-360.1
IT-360.1
IT-360.1
IT-360.1
W-2
W-2
W-2
NYS W-2G
1099-R
1099-G
1099-MISC
R0600
R0601
R0613
R0614
R0615
R0616
R0617
R0623
R0628
R0629
R0630
R0641
IT-209
IT-209
IT-209
IT-209
IT-209
IT-209
IT-209
IT-209
IT-209
IT-209
IT-209
IT-213
1,2,3,4,5,6,7
8,9,10,11, 12
16
17
32, 43
33,35
34
3
44
46
47
2,3
Cannot file IT-209 if any of lines 1 through 7 not = Yes
Cannot file IT-209 if any of lines 8 through 12 not = No
IT-209 Total Earned Income not = line 13 - line 14 + 15
IT-209 Federal AGI not = IT-201 line 19.
Noncustodial EIC must be the greater of line 24 or line 31
Reject if line 33=No and Line 35>0
IT-209 Claim qual child box = Yes and child first/last name or SSN missing
Child 2 information is present but incomplete
Not full-year NYC resident. Cannot claim NYC EIC
IT-209 Part-year NYC AGI not = IT-360.1 Line 20 Column A
IT-209 Part-year NYC AGI not = IT-360.1 Line 20 Column B
IT-213 Line 2 and 3 must be checked and both cannot = No
IT-360.1 Part-year NYC UBT credit not = IT-219 line 11
IT-360.1 Child and DCC not = IT-216 line 14
IT-360.1 NYS EIC not = IT-215 line16
IT-360.1 Real property tax credit not = IT-214 line 33
IT-360.1 Amount of credits not = IT-201-ATT line 13
IT-360.1 NYS nonrefundable credit not = IT-203-ATT line 8
IT-360.1 Net other NYS taxes not = IT-203-ATT line 33
IT-360.1 Refundable credits not = IT-203-ATT lines 9+10+12
IT-360.1 College tuition credit not = IT-272 line 5 or 7
IT-360.1 Empire State Child Credit > 0 and not = IT-213 line 16
IT-360.1 Noncustodial parent NYS EIC > 0 and not = IT-201 line 66
Employer Identification Number is invalid
NYS + NYC + YKR tax withheld > 0 and greater than or = wages
NYC or YKR tax withheld > 500 and = NYS tax withheld
NYS + NYC + YKR tax withheld > 0 and >= gross winnings
NYS + NYC + YKR tax withheld > 0 and >= gross distributions
NYS tax withheld > 0 and >= Unemployment Compensation
Withholding NYS,NYC,YKR >= 1099-MISC lines 1-3, 5-8, 10, 13-15 (a&b)
114
R0642
IT-213
5
Cannot file IT-213 because you entered 0 for number of children at least 4 years
old.
Number of children entered not = number of children on IT-213 & IT-213-ATT
R0652
IT-213
4
R0902
IT-370
IT-201
IT-203
IT-214
NYC-210
83
73
34B
6B
Checking and/or Savings box not completed correctly.
R0907
IT-201
IT-203
80
70
Debit amount cannot be > 0 when the return has a refund due amount
R0911
IT-370
IT-201
IT-203
IT-214
NYC-210
83A
73A
34B
6B
Bank account must be either "personal" or "business"
R0912
IT-370
IT-201
IT-203
80
70
A return with same ACH payment request already received for this taxpayer
R0913
IT-370
IT-201
IT-203
84
74
ACH Pymt Amt equals Spouse, Primary, or Prep EIN
R0914
IT-370
IT-201
IT-203
R0915
R0916
R0917
R0919
R0920
R0921
R0922
R0923
R0925
IT-216
IT-215
IT-209
IT-213
IT-209
IT-215
IT-216
IT-213
IT-209
3E
4
3
Step 3
3
4
3E
Step 3
34
Dependent SSN on IT-216 matches Prime or Spouse SSN
Dependent SSN on IT-215 matches Prime or Spouse SSN
Dependent SSN on IT-209 matches Prime or Spouse SSN
Dependent SSN on IT-213 matches Prime or Spouse SSN
Duplicate Dependent SSN for IT-209
Duplicate Dependent SSN for IT-215
Duplicate Dependent SSN for IT-216
Duplicate Dependent SSN for IT-213
Dependent Date of Birth Invalid
R0926
R0927
R0928
IT-215
It-213
IT-216
4
4
3
Invalid Dependent DOB on IT-215
Invalid Dependent DOB on IT-213
Invalid Dependent DOB on IT-216
Filing must be calendar year period
115
R0929
R0930
R0932
R0933
R0934
R0935
R1000
R1001
R1002
R1003
R1004
R1005
01254
01153
02707
02708
04012
04074
IT-201
IT-203
IT-201
IT-203
IT-214
NYC-210
IT-209
IT-215
IT-216
IT-213
All Forms
All Forms
All Forms
All Forms
1099G
IT-635
IT-209
IT-213
IT-215
IT-216
IT-370
IT-201
IT-203
IT-214
NYC-210
IT-370
IT-201
IT-203
IT-214
NYC-210
IT-370
IT-201
IT-203
IT-214
NYC-210
IT-370
IT-201
IT-203
IT-214
NYC-210
All Forms
Header
Spousal SSN and Name not allowed with Filing Status 1,4 or 5
83A
73A
34B
5
Only one box must be checked for refund choice
Schedule E & F
Dependent Record without Matching IT-209
Dependent Record without Matching IT-215
Dependent Record without Matching IT-216
Dependent Record without Matching IT-213
Invalid Field - Schema validation detail error
Field Missing - Schema validation detail error
Invalid Data Value - Schema validation detail error
Invalid Attribute - Schema validation detail error
You can only file 1099G for unemployment income from NYS Dept of Labor
The total line 9 amount from all Schedule E's not=equal line 11on ScheduleF
Invalid Dependent Form ID
Valid Liability Period Date Required
Tax Year Begin date is after Tax Year End Date.
Postmark date must be less than or equal to
Document received date
The combination of forms in the filing is not valid
Refers to Software Developer's schema validation.
116
04075
04676
04883
04919
04924
IT-370
IT-201
IT-203
IT-214
NYC-210
IT-370
IT-201
IT-203
IT-214
NYC-210
IT-370
IT-201
IT-203
IT-214
NYC-210
IT-370
IT-201
IT-203
IT-370
IT-201
IT-203
83B,C
73B,C
34A,C
6A,C
80
70
-
Invalid Bank Routing Number or Account Number
Payment Amount is greater than the Balance Due Amount!
The Software ID has not been approved by NYS for e-file.
Prior Tax Year of submission is not Accepted
IT-201
78
80
83B
83C
IT-203
68
70
73B
73C
Payment Amount Conflicts with ACH Indicator
04958
05016
Dependent
IT-370
Valid SSN for dependent must be provided
Dependents should not be claimed on an IT-370. Remove dependent
information and resubmit.
05025
IT-370
IT-201
IT-203
IT-370
IT-201
IT-203
IT-370
IT-201
IT-203
Invalid Liability Period
05046
05107
Future Year returns are not Accepted
State
State Code is required if Country is 'US' or 'CA'
117
05110
05111
05134
05135
05264
05266
05267
05379
05442
05507
05893
05901
05902
05995
IT-370
IT-201
IT-203
IT-214
NYC-210
IT-370
IT-201
IT-203
IT-370
IT-201
IT-203
All Forms
IT-370
IT-201
IT-203
IAT Transaction
IAT Indicator
Routing number cannot equal account number.
83
73
Paid Preparer Name PREPARER is not valid for PP_NAME or THRD_PRTY_NAME
Preparer SSN /
84
74
IT-370
IT-201
IT-203
All Forms
Taxpayer SSN
IT-370
State
IT-201
IT-203
IT-370
IT-201
78
IT-203
80
IT-201
IT-203
IT-201
IT-203
IT-209
Dependent
IT-213
IT-215
IT216
All Forms
IT-370
IT-201
IT-203
IT-201
IT-203
IT-214
NYC-210
Submission contains invalid XML
ELC_AUTH_EFCTV_DT is blank
ACH_IND conflicts with RFND_OWE_IND
The identification #, social security # is invalid.
State Adr should not be Populated when Cntry Cd Not = 'US' or 'CA'
Requested Debit amount cannot be greater than 99,999,999
Incomplete Bank Payment Data
Incomplete Dependent information
Mapper Rules Engine Reject
Spouse Name needs to be blank for Married Filing Separate filing status
Permanent address must be listed if mailing address is PO Box
118
06026
R9999
IT-370
IT-201
IT-203
All Forms
Your date requested for EFW is invalid or not allowed for this filing
Unmapped Exception
119
120
1120 BUSINESS RULES FOR TAX YEAR 2013
Version 2013v3.1
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F1118-001
If Schedule C Part I Line 1a, 'ForeignCorporationName' has a value, then Form 1118, Schedule C
Part I Line 1b 'ForeignCorporationEIN', or Schedule C Part I Line 1c
'ForeignEntityReferenceIdNumber' must have a value.
If Schedule C Part II Line 1a, 'ForeignCorporationName' has a value, then Form 1118, Schedule C
Part II Line 1b 'ForeignCorporationEIN', or Schedule C Part II Line 1c
'ForeignEntityReferenceIdNumber' must have a value.
If Schedule C Part III Line 1a, 'ForeignCorporationName' has a value, then Form 1118, Schedule C
Part III Line 1b 'ForeignCorporationEIN', or Schedule C Part III Line 1c
'ForeignEntityReferenceIdNumber' must have a value.
If Schedule D Part I Section A Line 1a, 'SecondTierCorpName' has a value, then Form 1118,
Schedule D Part I Section A Line 1b 'SecondTierCorpEIN', or Schedule D Part I Section A Line 1c
'ForeignEntityReferenceIdNumber' must have a value.
If Schedule D Part I Section B Line 1a, 'SecondTierCorpName' has a value, then Form 1118,
Schedule D Part I Section B Line 1b 'SecondTierCorpEIN', or Schedule D Part I Section B Line 1c
'ForeignEntityReferenceIdNumber' must have a value.
If Schedule D Part II Section A Line 1a, 'ThirdTierCorpName' has a value, then Form 1118,
Schedule D Part II Section A Line 1b 'ThirdTierCorpEIN', or Schedule D Part II Section A Line 1c
'ForeignEntityReferenceIdNumber' must have a value.
If Schedule D Part II Section B Line 1a, 'ThirdTierCorpName' has a value, then Form 1118,
Schedule D Part II Section B Line 1b 'ThirdTierCorpEIN' , or Schedule D Part II Section B Line 1c
'ForeignEntityReferenceIdNumber' must have a value.
If Schedule E Part I Line 1a, 'FourthTierCorpName' has a value, then Form 1118, Schedule E Part I
Line 1b 'FourthTierCorpEIN', or Schedule E Part I Line 1c 'ForeignEntityReferenceIdNumber' must
have a value.
If Schedule E Part II Line 1a, 'FifthTierCorpName' has a value, then Form 1118, Schedule E Part II
Line 1b 'FifthTierCorpEIN', or Schedule E Part II Line 1c 'ForeignEntityReferenceIdNumber' must
have a value.
If Schedule E Part III Line 1a, 'SixthTierCorpName' has a value, then Form 1118, Schedule E Part
III Line 1b 'SixthTierCorpEIN', or Schedule E Part III Line 1c 'ForeignEntityReferenceIdNumber'
must have a value.
If Form 1120, checkbox A2 "Personal Holding Company" is checked, then Schedule PH (Form
1120) must be attached.
If Form 1120, Line 9, contains a non-zero value and the dotted Line does not contain "FORM 4684"
('form4684Cd' does not have the value "FORM 4684' then Form 4797 must be attached.
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing
Document
Missing
Document
Reject
Active
Reject
Active
F1118-002
F1118-003
F1118-004
F1118-005
F1118-006
F1118-007
F1118-008
F1118-009
F1118-010
F1120-002-01
F1120-027-01
121
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F1120-049-01
If Form 1120, Schedule C, Line 14 has a non-zero value, then one or more Form 5471 must be
attached.
If Form 1120, Line 8 has a non-zero value, then Schedule D (Form 1120) must be attached.
Missing
Document
Missing
Document
Missing
Document
Reject
Active
Reject
Active
Reject
Active
Data Mismatch
Reject
Active
Missing
Document
Missing
Document
Multiple
Documents
Multiple
Documents
Multiple
Documents
Multiple
Documents
Multiple
Documents
Multiple
Documents
Missing Data
Missing
Document
Missing
Document
Missing
Document
Missing
Document
Missing Data
Reject
Active
Reject
Active
Reject
Active
Reject
Active
Reject
Active
Reject
Active
Reject
Active
Reject
Active
Reject
Reject
Active
Active
Reject
Active
Reject
Active
Reject
Active
Reject
Active
Reject
Active
F1120-061-01
F1120-064-01
F1120-122
If Form 1120, Line 9 "Net Gain/Loss" has a non-zero value and the dotted Line contains the value
"FORM 4684" ('form4684Cd' has the value "FORM 4684', then one or more Form 4684 must be
attached.
If Form 1120, Line 29b has a non-zero value, then Form 1120, Line 29b must equal Form 1120,
Schedule C, Line 20.
If Form 1120, Schedule K Line 7c has a non-zero value, then one or more Form 5472 must be
attached.
If Form 1120, Line 33 checkbox "Form 2220 is attached" is checked, then Form 2220 must be
attached.
There can be no more than one Form 3468 attached to Form 1120.
F1120-123
There can be no more than one Form 4255 attached to Form 1120.
F1120-125
There can be no more than one Form 5884 attached to Form 1120.
F1120-126
There can be no more than one Form 6478 attached to Form 1120.
F1120-127
There can be no more than one Form 6765 attached to Form 1120.
F1120-129
There can be no more than one Form 8586 attached to Form 1120.
F1120-149-01
F1120-214
If Form 1120, Schedule K Line 7 has a choice of 'Yes' indicated, then Line 7b must have a value.
If a "De Minimis Exception Election" [DeMinimisExceptionElection] is present in the return, then
Form 8697 must also be present in the return.
If a "Post-Completion Adjustments Election" [PostCompletionAdjustmentsElection] is present in
the return, then Form 8697 must also be present in the return.
If a "Delayed Reapplication Method Election" [DelayedReapplicationMethodElection] is present in
the return, then Form 8697 must also be present in the return.
If a "Simplified Marginal Impact Method Election" [SimplifiedMarginalImpactMethodElection] is
present in the return, then Form 8697 must also be present in the return.
If Schedule PH (Form 1120) is present in the return, then Form 1120, checkbox A2 "Personal
Holding Company" must be checked.
If Form 1120, Item D "Total Assets" is greater than or equal to 10,000,000 (10 Million), then
Schedule M-3 (Form 1120) must be present in the return.
F1120-078-01
F1120-089-01
F1120-112-01
F1120-215
F1120-216
F1120-217
F1120-228-01
F1120-233-01
122
Missing
Document
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F1120-236-01
If Form 1120, Line 9 contains a non-zero value and the dotted Line does not contain "FORM 4684"
('form4684Cd' does not have the value "FORM 4684' then Form 1120, Line 9 must equal Form
4797, Line 17.
If Form 1120, Line 25 has a non-zero value, then Form 8903 must be attached.
Data Mismatch
Reject
Active
Missing
Document
Data Mismatch
Reject
Active
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing
Document
Missing
Document
Missing
Document
Data Mismatch
Missing
Document
Multiple
Documents
Multiple
Documents
Multiple
Documents
Multiple
Documents
Multiple
Documents
Multiple
Documents
Multiple
Documents
Reject
Active
Reject
Active
Reject
Active
Reject
Reject
Active
Active
Reject
Active
Reject
Active
Reject
Active
Reject
Active
Reject
Active
Reject
Active
Reject
Active
F1120-252-01
F1120-258-01
F1120-271-01
If Form 1120, Schedule L is present, Form 1120, Item D "Total Assets" must equal Form 1120,
Schedule L, Line 15d.
If Form 1120, Schedule K, Line 13 does not have a choice of "Yes" indicated, then Form 1120,
Schedule L, Line 15d must have a value.
If Form 1120, Schedule K, Line 13, does not have a choice of "Yes" indicated, then Form 1120,
Schedule M-2, Line 8 must have a value.
If Form 1120, Schedule K, Line 13, does not have a choice of "Yes" indicated and Schedule M-3
(Form 1120) is not present in the return, then Form 1120, Schedule M-1, Line 10 must have a
value.
If Form 1120, Schedule J, Line 1 checkbox is checked, then Schedule O (Form 1120) must be
attached to the return.
If Form 1120, Schedule J, Line 5a has a non-zero value, then one or more Forms 1118 must be
attached.
If Form 1120, Schedule J, Line 5d has a non-zero value, then Form 8827 must be attached.
F1120-273-01
If Form 1120, Schedule J, Line 3 has a non-zero value, then Form 4626 must be attached.
F1120-275-01
F1120-278-01
F1120-290
Form 1120, Schedule J, Line 3 must equal Form 4626, Line 14.
If Form 1120, Schedule J, Line 8 contains a non-zero value then Schedule PH (Form 1120) must
be attached.
There can be no more than one Form 8820 attached to Form 1120.
F1120-291
There can be no more than one Form 8826 attached to Form 1120.
F1120-292
There can be no more than one Form 8835 attached to Form 1120.
F1120-293
There can be no more than one Form 8844 attached to Form 1120.
F1120-294
There can be no more than one Form 8845 attached to Form 1120.
F1120-295
There can be no more than one Form 8846 attached to Form 1120.
F1120-298
There can be no more than one Form 8874 attached to Form 1120.
F1120-259-01
F1120-260-01
F1120-261-01
F1120-269-01
F1120-270-01
123
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F1120-299
There can be no more than one Form 8881 attached to Form 1120.
Reject
Active
F1120-300
There can be no more than one Form 8882 attached to Form 1120.
Reject
Active
F1120-301-01
If Form 1120, Item A4 checkbox "Schedule M-3 attached" is checked, then Schedule M-3 (Form
1120), must be attached.
Filer's TIN and Name Control in the Return Header must match data in the e-File database unless
Form 1120, Item E (3), checkbox "Name Change" is checked.
Multiple
Documents
Multiple
Documents
Missing
Document
Database
Validation
Error
Missing
Document
Missing
Document
Incorrect Data
Reject
Active
Reject
Active
Reject
Active
Reject
Active
Reject
Active
Missing Data
Reject
Active
Data Mismatch
Missing
Document
Missing
Document
Missing
Document
Missing
Document
Missing
Document
Missing
Document
Incorrect Data
Missing
Document
Missing
Document
Missing
Document
Reject
Reject
Active
Active
Reject
Active
Reject
Disabled
Reject
Active
Reject
Active
Reject
Active
Reject
Reject
Active
Active
Reject
Disabled
Reject
Active
F1120-307-01
F1120-311-01
F1120-312-01
F1120-315-01
F1120-316-01
F1120-318-01
F1120-320-01
F1120-323-01
F1120-324
F1120-326-01
F1120-328-01
F1120-329-01
F1120-333-01
F1120-335-01
F1120-338-01
F1120-341-01
If Form 851 is present in the return, then Form 1120, Item A, 1a, checkbox "Consolidated return"
must be checked.
If Form 1120, Item A, 1a, checkbox "Consolidated return" is checked, then Form 851 must be
attached.
EIN and Name Control of the parent - subsidiary controlled group in Form 1120, Schedule K, Line 3
must not be same as the Filer's EIN and Name Control in the Return Header.
If Form 1120, Schedule K, Line 3, has a choice of 'Yes' indicated, then Name Control and (Parent
Corporation 'EIN' or 'MissingEINReasonCd') of the Parent Subsidiary Control Group must be
provided.
If Form 2220 is present in the return, Form 1120, Line 33 must equal Form 2220, Line 38.
If Form 1120, Schedule J, Line 5c has a non-zero value, then Form 3800 must be attached.
If Form 1120, Schedule J, Line 5b has a non-zero value and the dotted Line contains "Form 5735"
('form5735Cd' has the value), then Form 5735 must be attached.
If Form 1120, Schedule J, Line 5b has a non-zero value and the dotted line does not contain "Form
5735" ("form5735Indicator" does not contain "Form 5735"), then Form 8834 must be attached.
If Form 1120, Schedule J, Line 5e has a non-zero value, then Form 8912 must be attached.
If Form 1120, Line 20 has a non-zero value, then one or more Forms 4562 must be present in the
return.
If Form 1120, Schedule K, Line 4a or Line 4b has a choice of 'Yes' indicated, then Schedule G
(Form 1120) must be attached.
If Form 8302 is present in the return, then "Amended return" checkbox must be checked.
If Schedule UTP (Form 1120) is attached, then Form 1120, Schedule K, Line 14 must have a
choice of 'Yes' indicated.
If Form 1120, Schedule K. Line 1a checkbox is checked, then Form 1120, Schedule L, Line 15(b)
or 15(d) must have a non-zero value.
If Form 1120, Schedule J, Part II, Line 19b has a non-zero value and the dotted Line does not
contain the value "ODC" ("ozoneDepletingChemicalCd" does not have the value "ODC"), then
Form 4136 must be attached.
124
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F1120-342-01
If Form 1120, Schedule J, Part I, Line 9a has a non-zero value, then Form 4255 must be attached
to Form 1120, Schedule J, Part I, Line 9a.
If Form 1120, Schedule J, Part I, Line 9a has a non-zero value, then no more than one Form 4255
must be attached to Form 1120, Schedule J, Part I, Line 9a.
If Form 1120, Line 31 has a non-zero value, then Form 1120, Line 31 must equal Form 1120,
Schedule J, Part I, Line 11.
If Form 1120, Schedule J, Part I, Line 9c has a non-zero value, then Form 8697 must be attached
to Form 1120, Schedule J, Part I, Line 9c.
If Form 1120, Schedule J, Part I, Line 9b has a non-zero value, then Form 8611 must be attached
to Form 1120, Schedule J, Part I, Line 9b.
If Form 1120, Schedule J, Part I, Line 9d has a non-zero value, then Form 8866 must be attached
to Form 1120, Schedule J, Part I, Line 9d.
When Form 1120, Line 31 'TotalTaxAmt' plus(+) Line 33 'EsPenaltyAmt' is greater than Line 32
'TotalPaymentsAndCreditsAmt', then Line 31 plus(+) Line 33 minus(-) Line 32 must equal Line 34
'BalanceDueAmt'. If a value is not provided for any of the lines involved in this rule, treat that Line
as having the value zero.
When Form 1120, Line 31 'TotalTaxAmt' plus(+) Line 33 'EsPenaltyAmt' is less than Line 32
'TotalPaymentsAndCreditsAmt', then Line 31 plus(+) Line 33 minus(-) Line 32 must equal Line 35
'OverpaymentAmt'. If a value is not provided for any of the lines involved in this rule, treat that Line
as having the value zero.
If Form 1120, Schedule J, Part II, Line 19a has a non-zero value, then Form 2439 must be
attached to Form 1120, Schedule J, Part II, Line 19a.
If Form 1120, Schedule J, Part II, Line 19a has a non-zero value, then Form 1120, Schedule J, Part
II, Line 19a must equal the total of all Forms 2439, Line 2.
If Form 1120, Line 9 "Net Gain/Loss" has a non-zero value and the dotted Line contains the value
"FORM 4684" ('form4684Cd' has the value "FORM 4684' and Form 4797 is not attached, then
Form 1120, Line 9 must equal the sum of Form 4684, Lines 31 and 38a.
If Form 1120, Item D is less than 250000 and if the sum of (Line 1a "GrossReceiptsOrSalesAmt"
and (Lines 4 through 10)) is less than 250000, then Form 1120, Schedule K, Line 13 must have a
choice of "Yes" indicated.
Form 1120, Line 8 'CapitalGainNetIncomeAmt' must equal Schedule D (Form 1120) Part III Line
18(h) 'CapitalGainNetIncomeAmt'.
If Schedule UTP (Form 1120) is present in the return and Form 1120, Item A, 1a checkbox
"Consolidated return" is checked, then Schedule UTP (Form 1120) must be attached at the top
consolidated return level.
If the Form 1120, Schedule K, Line 14 has a choice of "Yes" indicated, then Schedule UTP (Form
1120) must be attached at the consolidated return level.
If Form 1120, Schedule L, Line 15(b) 'TotalAssetsBOYAmt' or Schedule L, Line 15(d)
'TotalAssetsEOYAmt' is greater than or equal to 50,000,000 (50 million), then there must be a
choice indicated on Form 1120, Schedule K, Line 14.
Missing
Document
Multiple
Documents
Data Mismatch
Reject
Active
Reject
Active
Reject
Active
Reject
Active
F1120-343-01
F1120-344-01
F1120-345-01
F1120-346-01
F1120-347-01
F1120-348-01
F1120-349-01
F1120-350-01
F1120-351-01
F1120-352-01
F1120-353-02
F1120-354-01
F1120-355-01
F1120-357-01
F1120-358-01
125
Missing
Document
Missing
Document
Missing Data
Reject
Active
Reject
Active
Math Error
Reject
Active
Math Error
Reject
Active
Missing
Document
Data Mismatch
Reject
Active
Reject
Active
Data Mismatch
Reject
Active
Missing Data
Reject
Active
Data Mismatch
Reject
Active
Missing
Document
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F1120-360
If Form 1120, Schedule J Part II Line 19c, "RefundableCreditsAmt" is $500 or more, then Form
8827 must be attached.
If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked and Part
III, Line 1u(c) 'MineRescueTeamTrainingCrAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1u(b) 'PassThroughEntityEIN' does not have a value, then
Form 8923 must be present in the return.
If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked and Part
III, Line 1u(c) 'MineRescueTeamTrainingCrAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1u(b) 'PassThroughEntityEIN' does not have a value, then
Form 8923 must be present in the return.
If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked and Part
III, Line 1l(c) 'CurrentYearBiodieselFuelCrAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1l(b) 'PassThroughEntityEIN' does not have a value, then
Form 8864 must be present in the return.
If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked and Part
III, Line 1l(c) 'CurrentYearBiodieselFuelCrAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1l(b) 'PassThroughEntityEIN' does not have a value, then
Form 8864 must be present in the return.
If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked and Part
III, Line 1k(c) 'CYEmplrProvChldCareFcltsCrAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1k(b) 'PassThroughEntityEIN' does not have a value, then
Form 8882 must be present in the return.
If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked and Part
III, Line 1k(c) 'CYEmplrProvChldCareFcltsCrAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1k(b) 'PassThroughEntityEIN' does not have a value, then
Form 8882 must be present in the return.
If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked and Part
III, Line 1i(c) 'CurrentYearNewMarketsCreditAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1i(b) 'PassThroughEntityEIN' does not have a value, then
Form 8874 must be present in the return.
If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked and Part
III, Line 1i(c) 'CurrentYearNewMarketsCreditAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1i(b) 'PassThroughEntityEIN' does not have a value, then
Form 8874 must be present in the return.
If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked and Part
III, Line 4h(c) 'SmallEmployerHIPCreditAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 4h(b) 'PassThroughEntityEIN' does not have a value, then
Form 8941 must be present in the return.
Missing Data
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
F3800-133-01
F3800-134-01
F3800-141-01
F3800-142-01
F3800-149-01
F3800-150-01
F3800-153-01
F3800-154-01
F3800-157-01
126
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F3800-158-01
If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked and Part
III, Line 4h(c) 'SmallEmployerHIPCreditAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 4h(b) 'PassThroughEntityEIN' does not have a value, then
Form 8941 must be present in the return.
If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked and Part
III, Line 4g(c) 'QualifiedRailroadTrackMaintAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 4g(b) 'PassThroughEntityEIN' does not have a value, then
Form 8900 must be present in the return.
If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked and Part
III, Line 4g(c) 'QualifiedRailroadTrackMaintAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 4g(b) 'PassThroughEntityEIN' does not have a value, then
Form 8900 must be present in the return.
If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked and Part
III, Line 4f(c) 'CreditForEmployerSSMedcrTxAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 4f(b) 'PassThroughEntityEIN' does not have a value, then
Form 8846 must be present in the return.
If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked and Part
III, Line 4f(c) 'CreditForEmployerSSMedcrTxAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 4f(b) 'PassThroughEntityEIN' does not have a value, then
Form 8846 must be present in the return.
If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked and Part
III, Line 4e(c) 'RnwblElecCoalCrFromF8835Amt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 4e(b) 'PassThroughEntityEIN' does not have a value, then
Form 8835 must be present in the return.
If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked and Part
III, Line 4e(c) 'RnwblElecCoalCrFromF8835Amt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 4e(b) 'PassThroughEntityEIN' does not have a value, then
Form 8835 must be present in the return.
If more than one Form 3800, Part III is submitted with Part III checkboxes "A",
'GeneralBusCrFromNnpssvActyInd', or "B" 'GeneralBusCrFromPassiveActyInd' checked, then the
consolidated Part III checkbox "I" 'ConsolidatedSectionInd' must be checked.
If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked and Part
III, Line 1c(c) 'CYIncreasingResearchCrAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1c(b) 'PassThroughEntityEIN' does not have a value, then
Form 6765 must be present in the return.
If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked and Part
III, Line 1c(c) 'CYIncreasingResearchCrAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1c(b) 'PassThroughEntityEIN' does not have a value, then
Form 6765 must be present in the return.
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing Data
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
F3800-161-01
F3800-162-01
F3800-165-01
F3800-166-01
F3800-172-01
F3800-173-01
F3800-178-01
F3800-183-01
F3800-184-01
127
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F3800-187-01
If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked and Part
III, Line 1d(c) 'CurrentYearLowIncomeHsngCrAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1d(b) 'PassThroughEntityEIN' does not have a value, then
Form 8586 must be present in the return.
If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked and Part
III, Line 1d(c) 'CurrentYearLowIncomeHsngCrAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1d(b) 'PassThroughEntityEIN' does not have a value, then
Form 8586 must be present in the return.
If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked and Part
III, Line 1e(c) 'CurrentYearDisabledAccessCrAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1e(b) 'PassThroughEntityEIN' does not have a value, then
Form 8826 must be present in the return.
If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked and Part
III, Line 1e(c) 'CurrentYearDisabledAccessCrAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1e(b) 'PassThroughEntityEIN' does not have a value, then
Form 8826 must be present in the return.
If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked and Part
III, Line 1f(c) 'CurrentYearRenewableElecCrAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1f(b) 'PassThroughEntityEIN' does not have a value, then
Form 8835 must be present in the return.
If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked and Part
III, Line 1f(c) 'CurrentYearRenewableElecCrAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1f(b) 'PassThroughEntityEIN' does not have a value, then
Form 8835 must be present in the return.
If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked and Part
III, Line 1g(c) 'CYIndianEmploymentCreditAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1g(b) 'PassThroughEntityEIN' does not have a value, then
Form 8845 must be present in the return.
If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked and Part
III, Line 1g(c) 'CYIndianEmploymentCreditAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1g(b) 'PassThroughEntityEIN' does not have a value, then
Form 8845 must be present in the return.
If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked and Part
III, Line 1h(c) 'CurrentYearOrphanDrugCreditAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1h(b) 'PassThroughEntityEIN' does not have a value, then
Form 8820 must be present in the return.
If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked and Part
III, Line 1h(c) 'CurrentYearOrphanDrugCreditAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1h(b) 'PassThroughEntityEIN' does not have a value, then
Form 8820 must be present in the return.
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
F3800-188-01
F3800-191-01
F3800-192-01
F3800-195-01
F3800-196-01
F3800-199-01
F3800-200-01
F3800-203-01
F3800-204-01
128
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F3800-207-01
If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked and Part
III, Line 1m(c) 'CurrentYearLowSulfurDslCrAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1m(b) 'PassThroughEntityEIN' does not have a value, then
Form 8896 must be present in the return.
If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked and Part
III, Line 1m(c) 'CurrentYearLowSulfurDslCrAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1m(b) 'PassThroughEntityEIN' does not have a value, then
Form 8896 must be present in the return.
If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked and Part
III, Line 1n(c) 'DistilledSpiritsCreditAmt' has a non-zero value in column (c) and the corresponding
column (b) Part III, Line 1n(b) 'PassThroughEntityEIN' does not have a value, then Form 8906 must
be present in the return.
If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked and Part
III, Line 1n(c) 'DistilledSpiritsCreditAmt' has a non-zero value in column (c) and the corresponding
column (b) Part III, Line 1n(b) 'PassThroughEntityEIN' does not have a value, then Form 8906 must
be present in the return.
If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked and Part
III, Line 1o(c) 'CurrentYearNnconvFuelCrAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1o(b) 'PassThroughEntityEIN' does not have a value, then
Form 8907 must be present in the return.
If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked and Part
III, Line 1o(c) 'CurrentYearNnconvFuelCrAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1o(b) 'PassThroughEntityEIN' does not have a value, then
Form 8907 must be present in the return.
If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked and Part
III, Line 1p(c) 'CurrentYrEngyEfficientHmCrAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1p(b) 'PassThroughEntityEIN' does not have a value, then
Form 8908 must be present in the return.
If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked and Part
III, Line 1p(c) 'CurrentYrEngyEfficientHmCrAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1p(b) 'PassThroughEntityEIN' does not have a value, then
Form 8908 must be present in the return.
If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked and Part
III, Line 1q(c) 'CYEngyEfficientApplianceAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1q(b) 'PassThroughEntityEIN' does not have a value, then
Form 8909 must be present in the return.
If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked and Part
III, Line 1q(c) 'CYEngyEfficientApplianceAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1q(b) 'PassThroughEntityEIN' does not have a value, then
Form 8909 must be present in the return.
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
F3800-208-01
F3800-211-01
F3800-212-01
F3800-215-01
F3800-216-01
F3800-219-01
F3800-220-01
F3800-223-01
F3800-224-01
129
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F3800-227-01
If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked and Part
III, Line 1r(c) 'CurrentYearAltMtrVehCrAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1r(b) 'PassThroughEntityEIN' does not have a value, then
Form 8910 must be present in the return.
If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked and Part
III, Line 1r(c) 'CurrentYearAltMtrVehCrAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1r(b) 'PassThroughEntityEIN' does not have a value, then
Form 8910 must be present in the return.
If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked and Part
III, Line 1s(c) 'CurrentYearAltRefuelingCrAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1s(b) 'PassThroughEntityEIN' does not have a value, then
Form 8911 must be present in the return.
If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked and Part
III, Line 1s(c) 'CurrentYearAltRefuelingCrAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1s(b) 'PassThroughEntityEIN' does not have a value, then
Form 8911 must be present in the return.
If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked and Part
III, Line 1v(c) 'AgriculturalChemicalsCreditAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1v(b) 'PassThroughEntityEIN' does not have a value, then
Form 8931 must be present in the return.
If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked and Part
III, Line 1v(c) 'AgriculturalChemicalsCreditAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1v(b) 'PassThroughEntityEIN' does not have a value, then
Form 8931 must be present in the return.
If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked and Part
III, Line 1w(c) 'DifferentialWagePaymentsCrAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1w(b) 'PassThroughEntityEIN' does not have a value, then
Form 8932 must be present in the return.
If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked and Part
III, Line 1w(c) 'DifferentialWagePaymentsCrAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1w(b) 'PassThroughEntityEIN' does not have a value, then
Form 8932 must be present in the return.
If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked and Part
III, Line 1x(c) 'CarbonDioxideCreditAmt' has a non-zero value in column (c) and the corresponding
column (b) Part III, Line 1x(b) 'PassThroughEntityEIN' does not have a value, then Form 8933 must
be present in the return
If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked and Part
III, Line 1x(c) 'CarbonDioxideCreditAmt' has a non-zero value in column (c) and the corresponding
column (b) Part III, Line 1x(b) 'PassThroughEntityEIN' does not have a value, then Form 8933 must
be present in the return.
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
F3800-228-01
F3800-231-01
F3800-232-01
F3800-235-01
F3800-236-01
F3800-239-01
F3800-240-01
F3800-243-01
F3800-244-01
130
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F3800-247-01
If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked and Part
III, Line 1y(c) 'QlfyPlugInElecDriveMtrVehCrAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1y(b) 'PassThroughEntityEIN' does not have a value, then
Form 8936 must be present in the return.
If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked and Part
III, Line 1y(c) 'QlfyPlugInElecDriveMtrVehCrAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1y(b) 'PassThroughEntityEIN' does not have a value, then
Form 8936 must be present in the return.
If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked and Part
III, Line 1bb(c) 'CYGenBusCrElectingLgePrtshpAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1bb(b) 'PassThroughEntityEIN' does not have a value, then
Form Schedule K-1 (Form 1065B) must be present in the return.
If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked and Part
III, Line 1bb(c) 'CYGenBusCrElectingLgePrtshpAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1bb(b) 'PassThroughEntityEIN' does not have a value, then
Form Schedule K-1 (Form 1065B) must be present in the return.
If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked and Part
III, Line 3(c) 'EnterAmountFromF8844Amt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 3(b) 'PassThroughEntityEIN' does not have a value, then
Form 8844 must be present in the return.
If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked and Part
III, Line 3(c) 'EnterAmountFromF8844Amt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 3(b) 'PassThroughEntityEIN' does not have a value, then
Form 8844 must be present in the return.
If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked and Part
III, Line 4b(c) 'WorkOpportunityCrFrom5884Amt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 4b(b) 'PassThroughEntityEIN' does not have a value, then
Form 5884 must be present in the return.
If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked and Part
III, Line 4b(c) 'WorkOpportunityCrFrom5884Amt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 4b(b) 'PassThroughEntityEIN' does not have a value, then
Form 5884 must be present in the return.
If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked and Part
III, Line 4c(c) 'AlcoholAndCellulosicFuelCrAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 4c(b) 'PassThroughEntityEIN' does not have a value, then
Form 6478 must be present in the return.
If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked and Part
III, Line 4c(c) 'AlcoholAndCellulosicFuelCrAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 4c(b) 'PassThroughEntityEIN' does not have a value, then
Form 6478 must be present in the return.
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
F3800-248-01
F3800-255-01
F3800-256-01
F3800-259-01
F3800-260-01
F3800-263-01
F3800-264-01
F3800-267-01
F3800-268-01
131
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F3800-271-01
If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked and Part
III, Line 4d(c) 'LowIncomeHousingCreditAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 4d(b) 'PassThroughEntityEIN' does not have a value, then
Form 8586 must be present in the return.
If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked and Part
III, Line 4d(c) 'LowIncomeHousingCreditAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 4d(b) 'PassThroughEntityEIN' does not have a value, then
Form 8586 must be present in the return.
If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked and Part
III, Line 1j(c) 'CurrentYrSmllEmplrPnsnPlanAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1j(b) 'PassThroughEntityEIN' does not have a value, then
Form 8881 must be present in the return.
If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked and Part
III, Line 1j(c) 'CurrentYrSmllEmplrPnsnPlanAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1j(b) 'PassThroughEntityEIN' does not have a value, then
Form 8881 must be present in the return.
If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked and Part
III, Line 4a(c) 'InvestmentCreditAmt' has a non-zero value in column (c), then Form 3468 must be
present in the return.
If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked and Part
III, Line 4a(c) 'InvestmentCreditAmt' has a non-zero value in column (c), then Form 3468 must be
present in the return.
If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked, then Part
III, line 1k(c) 'CYEmplrProvChldCareFcltsCrAmt' must be less than 150,001.
If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked, then Part
III, line 1k(c) 'CYEmplrProvChldCareFcltsCrAmt' must be less than 150,001.
If any Form 3800, Part III, checkbox "I" 'ConsolidatedSectionInd' is checked, then Part III, line 1k(c)
'CYEmplrProvChldCareFcltsCrAmt' must be less than 150,001.
If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked then Part
III, Line 1aa(c) 'NewHireRetentionCreditAmt' must be equal to zero if an amount is entered.
If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked then Part
III, line 1aa(c) 'NewHireRetentionCreditAmt' must be equal to zero if an amount is entered.
If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked then Part
III, line 1z(c) 'AllowableQualifiedElecVehAmt' must be equal to zero if an amount is entered.
If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked and then
Part III, line 1z(c) 'AllowableQualifiedElecVehAmt' must be equal to zero if an amount is entered.
If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked and Part
III, Line 1a(c) 'CurrentYearInvestmentCreditAmt' has a non-zero value in column (c), then Form
3468 must be present in the return.
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Math Error
Reject
Active
Math Error
Reject
Active
Math Error
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Missing
Document
Reject
Active
F3800-272-01
F3800-275-01
F3800-276-01
F3800-280-02
F3800-283-02
F3800-284-02
F3800-285-02
F3800-288-02
F3800-295
F3800-296
F3800-297
F3800-298
F3800-299
132
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F3800-300
If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked and Part
III, Line 1a(c) 'CurrentYearInvestmentCreditAmt' has a non-zero value in column (c), then Form
3468 must be present in the return.
If Form 4562, Line 1, 'MaximumDollarLimitationAmt' has a non-zero value, then Line 1,
'MaximumDollarLimitationAmt' must not be greater than 635,000.
If Form 4562, Line 3, 'ThresholdCostOfSect179PropAmt' has a non-zero value, then Line 3,
'ThresholdCostOfSect179PropAmt' must not be greater than 2,600,000.
If Form 5471 is attached, then Schedule N (Form 1120), Line 4b must have a non-zero value.
If Form 5471, 'dormantForeignCorporationCd' is not present in the Return, and Form 5471, Item B,
checkbox "3" is checked, then one or more "Category 3 Filer Statements"
[Category3FilerStatement] must be attached.
If Form 5471, 'dormantForeignCorporationCd' is not present in the Return, and Form 5471,
Schedule C, Line 8, Columns "Functional Currency" or "US Dollars" has a non-zero value, then
"Other Income Statement" [OtherIncomeForm5471Statement] must be attached.
If Form 5471, 'dormantForeignCorporationCd' is not present in the Return, and Form 5471,
Schedule C, Line 16, Columns "Functional Currency" or "US Dollars" has a non-zero value, then
"Itemized Other Deductions Schedule" [ItemizedOtherDeductionsSchedule2] must be attached.
If Form 5471, 'dormantForeignCorporationCd' is not present in the Return, and Form 5471,
Schedule H, Line 2h, Columns "Net Additions" or "Net Subtractions" has a non-zero value, then
"Earnings and Profits Other Adjustments Statement" [EarningsAndProfitsOtherAdjStmt] must be
attached.
If Form 5471, 'dormantForeignCorporationCd' is not present in the Return, and Form 5471,
Schedule F, Line 6, Column (a) or Column (b) has a non-zero value, then "Investment In
Subsidiaries Statement" [InvestmentInSubsidiariesStmt] must be attached.
If Form 5471, 'dormantForeignCorporationCd' is not present in the Return, and Form 5471,
Schedule G, Line 1, checkbox 'Yes' is checked, then one or more "Owns Foreign Partnership
Statement" [OwnsForeignPartnershipStmt] must be attached.
If Form 5471, 'dormantForeignCorporationCd' is not present in the Return, and Form 5471,
Schedule F, Line 4, Column (a) or Column (b) has a non-zero value, then "Itemized Other Current
Assets Schedule" [ItemizedOtherCurrentAssetsSchedule] must be attached.
If Form 5471, 'dormantForeignCorporationCd' is not present in the Return, and Form 5471,
Schedule F, Line 7, Column (a) or Column (b) has a non-zero value, then "Itemized Other
Investments Schedule" [ItemizedOtherInvestmentsSchedule] must be attached.
If Form 5471, 'dormantForeignCorporationCd' is not present in the Return, and Form 5471,
Schedule F, Line 12, Column (a) or Column (b) has a non-zero value, then "Itemized Other Assets
Schedule" [ItemizedOtherAssetsSchedule] must be attached.
If Form 5471, 'dormantForeignCorporationCd' is not present in the Return, and Form 5471,
Schedule F, Line 15, Column (a) or Column (b) has a non-zero value, then "Itemized Other Current
Liabilities Schedule" [ItemizedOtherCurrentLiabilitiesSchedule] must be attached.
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F4562-002
F4562-003
F5471-001-01
F5471-034-01
F5471-035-01
F5471-036-01
F5471-037-01
F5471-038-01
F5471-039-01
F5471-040-01
F5471-041-01
F5471-042-01
F5471-043-01
133
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F5471-044-01
If Form 5471, 'dormantForeignCorporationCd' is not present in the Return, and Form 5471,
Schedule F, Line 17, Column (a) or Column (b) has a non-zero value, then "Itemized Other
Liabilities Schedule" [ItemizedOtherLiabilitiesSchedule] must be attached.
Form 5471 'EmployerEIN' or 'ForeignEntityReferenceIdNumber' must have a value.
Form 6765, Line 10 'FixedBasedPct' must not be greater than 16% (0.16000).
If Form 6765 has significant data on any Line in Section A (Lines 1 through 17), then if an amount
is entered on any Line in Section B (Lines 18 through 32) it must have a zero value.
If 'ForeignEntityName' has a value, then Form 8275, 'ForeignEntityEIN' or
'ForeignEntityReferenceIdNumber' must have a value.
If 'ForeignEntityName' has a value, then Form 8275-R, 'ForeignEntityEIN' or
'ForeignEntityReferenceIdNumber' must have a value.
The year of the 'ContributionDt' in "Contributions of Motor Vehicles, Boats, and Airplanes
Statement" [ContributionsOfMotorVehiclesBoatsAndAirplanesStatement] must equal the 'TaxYr'
year in the Return Header.
The year of the 'SaleDt' in "Contributions of Motor Vehicles, Boats, and Airplanes Statement"
[ContributionsOfMotorVehiclesBoatsAndAirplanesStatement] must equal the 'TaxYr' in the Return
Header or the year immediately following the 'TaxYr' in the Return Header.
If "Contributions of Motor Vehicles, Boats, and Airplanes Statement"
[ContributionsOfMotorVehiclesBoatsAndAirplanesStatement] is attached to Section A
'InformationOnDonatedProperty', then Line 1 Column (b) checkbox 'DonatedPropertyVehicleInd'
must be checked for the corresponding vehicle.
If "Contributions of Motor Vehicles, Boats, and Airplanes Statement"
[ContributionsOfMotorVehiclesBoatsAndAirplanesStatement] is attached to Section B
'PropertyInformation', then Line 4i checkbox 'VehicleInd' must be checked.
If "Contemporaneous Written Acknowledgment Statement"
[ContemporaneousWrittenAcknowledgmentStatement] is attached to Section A
'InformationOnDonatedProperty', then Line 1 Column (b) checkbox 'DonatedPropertyVehicleInd'
must be checked for the corresponding vehicle.
If "Contemporaneous Written Acknowledgment Statement"
[ContemporaneousWrittenAcknowledgmentStatement] is attached to Section B
'PropertyInformation', then Line 4i checkbox 'VehicleInd' must be checked.
If Form 8283, Section A Line 1 Column (b) checkbox 'DonatedPropertyVehicleInd' is checked, then
"Contributions of Motor Vehicles, Boats, and Airplanes Statement"
[ContributionsOfMotorVehiclesBoatsAndAirplanesStatement] or "Contemporaneous Written
Acknowledgment Statement" [ContemporaneousWrittenAcknowledgmentStatement] must be
attached to 'InformationOnDonatedProperty' for the corresponding vehicle.
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Data Mismatch
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Data Mismatch
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F5471-071
F6765-003-01
F6765-004-01
F8275-001
F8275R-001
F8283-006-02
F8283-007-02
F8283-024
F8283-025
F8283-026
F8283-027
F8283-028-01
134
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F8283-030
If Form 8283, Section B Line 4i checkbox 'VehicleInd' is checked, then "Contributions of Motor
Vehicles, Boats, and Airplanes Statement"
[ContributionsOfMotorVehiclesBoatsAndAirplanesStatement] or "Contemporaneous Written
Acknowledgment Statement" [ContemporaneousWrittenAcknowledgmentStatement] must be
attached to 'PropertyInformation'.
If Form 8283, Section A Line 1 Column (b) checkbox 'DonatedPropertyVehicleInd' is checked, then
a binary attachment [with Description beginning with 'Form1098C' or
'DoneeOrganizationContemporaneousWrittenAcknowledgment'] must be attached to Form 8283.
If Form 8283, Section B Line 4i checkbox 'VehicleInd' is checked, then a binary attachment [with
Description beginning with 'Form1098C' or
'DoneeOrganizationContemporaneousWrittenAcknowledgment'] must be attached to Form 8283.
If Form 8283, Section A Line 1 Column (b) 'VIN' has a value, then Line 1 Column (b) checkbox
'DonatedPropertyVehicleInd' must be checked for the corresponding vehicle.
If Form 8283, Line 1 Column (b) checkbox 'DonatedPropertyVehicleInd' is checked, then Section A
Line 1 Column (b) 'VIN' for the corresponding vehicle must have a value.
The EIN of the Subsidiary Corporation in Form 851 must not equal all nines.
For each Subsidiary Corporation in Form 851, Part I, the EIN of the Subsidiary ("CorporationEIN" of
"SubsidiaryCorporationInfo") must not be the same as the EIN of the Filer (Common Parent
Corporation) in the Return Header.
If Form 8586 line 3 or line 10 has a non-zero value, the Form 8609A must be attached.
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Incorrect Data
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Active
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Active
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Disabled
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Deleted
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F8283-032-01
F8283-033
F8283-034-01
F8283-035-01
F851-005
F851-006
F8586-013-01
F8609A-001-01
F8621-024
F8621-025
F8621-026-01
F8697-008-01
F8820-001-01
F8833-001-01
F8834-001-01
F8834-002-01
F8858-002-02
F8858-003
Form 8609-A, Part I, Item A "Building Identification Number" must have a value.
If Form 8621, Part II, line G 'DeemedDivElectSec1297ePFICInd' checkbox is checked, then
'DeemedDivElectSec1297ePFICStmt' must be attached to Part II, line G.
If Form 8621, Part II, line H 'DeemedDivElectFrmrPFICInd' checkbox is checked, then
'DeemedDivElectRespectFormerPFICStmt' must be attached to Part II, line H.
F8621, 'PFICOrQEFEIN' or 'ForeignEntityReferenceIdNumber' must have a value.
If Form 8697, Part I, Line 10(c) 'NetAmtOfInterestOwedAmt' has a non-zero value then Part II, Line
11(d) 'NetAmtOfInterestOwedAmt' must have a zero value if an amount is entered.
Form 8820, Line 2(b) 'EmployerDifferentialWageCrAmt' must be equal to zero if an amount is
entered.
Form 8833 `EIN' or 'SSN' or 'ForeignEntityReferenceIdNumber' must have a value.
If Form 8834 is present, then for each vehicle listed on Line 1, 'VehicleModelYr' cannot be prior to
2008.
If Form 8834 is present, then for each vehicle listed on Line 2, 'VehiclePlacedInServiceDt' must be
after 02/16/2009.
If line 3a 'TaxOwnerName' has a value, then Form 8858, Line 3c(1), EIN or SSN in
'TaxOwnerUSIdNumberDetail' or line 3c(2) 'ForeignEntityReferenceIdNumber' must have a value.
Form 8858, Line 1b(1), EIN in 'FDEUSIdNumberDetail' or Line 1b(2)
'ForeignEntityReferenceIdNumber' must have a value.
135
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F8864-001
F8864-002-01
F8864-003-01
F8864-004
F8864-005-01
F8864-006
Form 8864, Line 1(c), 'BiodieselAmt' must be equal to zero if an amount is entered.
Form 8864, Line 2(c), 'AgriBiodieselAmt' must be equal to zero if an amount is entered.
Form 8864, Line 3(c), 'AgriBiodieselAmt' must be equal to zero if an amount is entered.
Form 8864, Line 4(c), 'BiodieselMixAmt' must be equal to zero if an amount is entered.
Form 8864, Line 5(c), 'AgriBiodieselIncludedAmt' must be equal to zero if an amount is entered.
Form 8864, Line 6(c), 'RenewableDieselInclMixtureAmt' must be equal to zero if an amount is
entered.
Form 8864, Line 7(c), 'QualifiedAgriBioDieselProdAmt' must be equal to zero if an amount is
entered.
Form 8864, Line 8, 'BiodieselPlusAgriBioDieselAmt' must be equal to zero if an amount is entered.
If Form 8865 is present in the return, then Schedule N (Form 1120), Line 2 must have a non-zero
value.
Form 8865 'ForeignPartnershipEIN' or 'ForeignEntityReferenceIdNumber' must have a value.
If Form 8873 is present in the return, then Schedule N (Form 1120), Line 7b must have a non-zero
value.
If at least one Form 8873, Line 52, has a non-zero value, then Schedule N (Form 1120), Line 7c
must have a non-zero value.
Form 8881, Line 5 'CurrentYearCreditAmt' must not be greater than 500.
Incorrect Data
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Disabled
Disabled
Disabled
Disabled
Disabled
Incorrect Data
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Incorrect Data
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Active
Missing Data
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Active
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Incorrect Data
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Disabled
F8864-007
F8864-008
F8865-185-01
F8865-232
F8873-001-01
F8873-003-01
F8881-001-01
F8900-001-01
F8907-001
F8907-002
F8907-003
F8909-001
F8909-002-01
If Form 8900 is present in the return, then Lines (1) 'QlfyRlrdTrackMaintExpendAmt', (2)
'FiftyPctRlrdTrackMaintExpndAmt', (3a) 'MilesOfRlrdTrackOwnorLsdQty', (3b)
'LessNumOfMileRlrdTrckIsAsgnQty', (3c) 'MlRlrdTrckAsgnByOwnrOrLsseeQty', (3d)
'TotalRlrdTrackMilesQty', (4) 'AdjustedTotalRailroadTrackAmt', and (5)
'QualifiedPctOfRlrdTrackAmt', must have a zero value if an amount is entered.
Form 8907, Line 2(b) 'NY1QlfyCokeAndCokeGasSoldQty' must be equal to zero if an amount is
entered.
Form 8907, Line 3(b) 'NY2QlfyCokeAndCokeGasSoldAdjRt' must be equal to zero if an amount is
entered.
Form 8907, Line 4(b) 'NY3QlfyCokeAndCokeGasSoldAmt' must be equal to zero if an amount is
entered.
If Form 8909 is present in the return, then Part I, Lines (1a) 'EligibleDishwashersTypeAQty', (1b)
'EligibleDishwashersTypeBQty', (1c) 'EligibleDishwashersTypeCQty',
(2a)'DshwshrPrdcdPr2YrsTypeAAvgQty', (2b) 'DshwshrPrdcdPr2YrsTypeBAvgQty', (2c)
'DshwshrPrdcdPr2YrsTypeCAvgQty', (3a) 'EligibleDishwashersTypeANetQty, (3b)
'EligibleDishwashersTypeBNetQty, (3c) 'EligibleDishwashersTypeCNetQty, (4 (a) (b) and (c) No
entry do not use Value Preprinted on Form) and (5a) 'DishwashersTypeATentativeCrAmt', (5b)
'DishwashersTypeBTentativeCrAmt' and (5c) 'DishwashersTypeCTentativeCrAmt', must have a
zero value if an amount is entered.
If Form 8909 is present in the return, then Part I, Line 6 'TentativeCrdtForDishwashersAmt', must
have a zero value if an amount is entered.
136
Rule Number
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Error Category
Severity
Rule
Status
F8909-003-01
If Form 8909 is present in the return, Part II, Lines (7a) 'TypAEligClothesWashersPrdcdQty', (7b)
'TypBEligClothesWashersPrdcdQty', (8a) 'AvgNumEligClothesWasherTypAQty', (8b)
'AvgNumEligClothesWasherTypBQty', (9a) 'EligibleClothesWasherTypeAQty', (9b)
'EligibleClothesWasherTypeBQty', (10 (a), (b) No entry do not use Value Preprinted on Form )and
(11a) 'ClothesWasherTypeATentCrAmt', and (11b) 'PYClothesWasherTypeBTentCrAmt' must have
a zero value if an amount is entered.
If Form 8909 is present in the return, Part II, Line 12 'TentativeCrdtClothesWashersAmt', must have
a zero value if an amount is entered.
If Form 8909 is present in the return, Part III, Lines (13a) 'TypeARefrigeratorsProducedQty', (13b)
'TypeBRefrigeratorsProducedQty',' (14a) 'AvgNumEligRefrigeratorsTypAQty', (14b)
'AvgNumEligRefrigeratorsTypBQty', (15a) 'EligibleRefrigeratorTypeAQty', (15b)
'EligibleRefrigeratorTypeBQty', (16a and 16b No entry - do not use Value Preprinted on Form, )
and (17a) 'RefrigeratorTypeATentCrAmt', (17b) 'RefrigeratorTypeBTentCrAmt', must have a zero
value if an amount is entered.
If Form 8909 is present in the return, Part III, Line 18 ''TentativeCrForRefrigeratorsAmt'', must have
a zero value if an amount is entered.
If Form 8909 is present in the return, Part IV, Lines (19) 'TotalTentativeCreditAmt', (20)
'AvgAnnualGrossRcptsStdPctAmt', (21a) No entry - do not use Value Preprinted on Form, (21b)
'PYClothesWasherTypeBTentCrAmt', (21c) 'RefrigeratorTypeBTentCrAmt', (22)
'MaximumCreditAllowedAmt', and (23) 'TentativeApplianceCreditAmt', must have a zero value if an
amount is entered.
If Form 8910, Part II, Line 7 'TotalBusinessInvestmentUseAmt' has a non-zero value, then
'VehicleDescriptionGrp' must have a value.
If Form 8910, Part II, Line 7 'TotalBusinessInvestmentUseAmt' has a non-zero value, then Part I
Line 2 'VIN' must have a value.
If Form 8910, Part II, Line 7 'TotalBusinessInvestmentUseAmt' has a non-zero value, then Part I
Line 3 'VehiclePlacedInServiceDt' must have a value.
If Form 8910, Part III, Line 15 'PersonalUsePartOfCreditAmt' has a non-zero value, then
'VehicleDescriptionGrp' must have a value.
If Form 8910, Part III, Line 15 'PersonalUsePartOfCreditAmt' has a non-zero value, then Part I Line
2 'VIN' must have a value.
If Form 8910, Part III, Line 15 'PersonalUsePartOfCreditAmt' has a non-zero value, then Part I Line
3 'VehiclePlacedInServiceDt' must have a value.
For Each "Vehicle Placed in Service Date" listed on Form 8910, Line 3 'VehiclePlacedInServiceDt'
the date must be after December 31, 2012 but before January 01, 2014.
For each 'VehicleYear' listed on Form 8910, Line 1, 'VehicleModelYr' must be 2011, 2012, or 2013.
If Form 8936 is present, then for each vehicle listed on Line 3, 'VehiclePlacedInServiceDt' must be
later than December 31, 2011 and before January 1, 2013.
If Form 8936 is present, then for each vehicle listed on Line 1, 'VehicleYear' must be 2011, 2012,
or 2013.
Incorrect Data
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Incorrect Data
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and Stop
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and Stop
Disabled
F8909-004-01
F8909-005-01
F8909-006-01
F8909-007-01
F8910-007-01
F8910-008-01
F8910-009-01
F8910-010-01
F8910-011-01
F8910-012-01
F8910-013-02
F8910-020-01
F8936-012-01
F8936-013-01
137
Incorrect Data
Incorrect Data
Incorrect Data
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Active
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Active
Incorrect Data
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Active
Incorrect Data
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Active
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Active
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Active
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Incorrect Data
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Active
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Active
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F8936-014-01
If Form 8936, Line 12 'TotalBusinessInvestmentUseAmt' has a non-zero value, then
'VehicleDescriptionGrp' must have a value.
If Form 8936, Line 12 'TotalBusinessInvestmentUseAmt' has a non-zero value, then 'VIN' must
have a value.
If Form 8936, Line 12 'TotalBusinessInvestmentUseAmt' has a non-zero value, then
'VehiclePlacedInServiceDt' must have a value.
If Form 8936, Line 23 'PersonalUsePartOfCreditAmt' has a non-zero value, then
'VehicleDescriptionGrp' must have a value.
If Form 8936, Line 23 'PersonalUsePartOfCreditAmt' has a non-zero value, then 'VIN' must have a
value.
If Form 8936, Line 23 'PersonalUsePartOfCreditAmt' has a non-zero value, then
'VehiclePlacedInServiceDt' must have a value.
If Form 8938, Part III 'InterestSumGrp' is present, then either 'WhereReportedFormAndLineTxt' or
'WhereReportedSchAndLineTxt' must have a value.
If Form 8938, Part III 'DividendSumGrp' is present, then either 'WhereReportedFormAndLineTxt' or
'WhereReportedSchAndLineTxt' must have a value.
If Form 8938, Part III 'RoyaltySumGrp' is present, then either 'WhereReportedFormAndLineTxt' or
'WhereReportedSchAndLineTxt' must have a value.
If Form 8938, Part III 'OtherIncomeSumGrp' is present, then either
'WhereReportedFormAndLineTxt' or 'WhereReportedSchAndLineTxt' must have a value.
If Form 8938, Part III 'GainLossSumGrp' is present, then either 'WhereReportedFormAndLineTxt'
or 'WhereReportedSchAndLineTxt' must have a value.
If Form 8938, Part III 'DeductionSumGrp' is present, then either 'WhereReportedFormAndLineTxt'
or 'WhereReportedSchAndLineTxt' must have a value.
If Form 8938, Part III 'CreditSumGrp' is present, then either 'WhereReportedFormAndLineTxt' or
'WhereReportedSchAndLineTxt' must have a value.
If Form 8941, Line 2 'SmllEmplrHIPFTEEmplForTaxYrCnt' has a value greater than "24", then Line
3 'AvgAnnualWagesPdForTxYrAmt', Line 4 'HIPPaidForEmplEmployedForCrAmt', Line 5 '
SmllEmplrHIPPotentiallyPaidAmt', Line 6 'SmllEmplrEligibleHIPPaidAmt', Line 7
'SmllEmplrEligHIPTimesPctAmt', Line 8 'SmllEmplrHIPFTECreditAmt', Line 9
'AnnualWgPdLessThanSpecifiedAmt', Line 10 'TotStPremSbsdyPdOrCrForHIPAmt' and Line 12
'SmallerAnnualWgPdOrHIPPdAmt', must be equal to zero if an amount is entered.
If Form 8941, Line 3 'AvgAnnualWagesPdForTxYrAmt' has a value greater than "49999", then
Line 4 'HIPPaidForEmplEmployedForCrAmt', Line 5 ' SmllEmplrHIPPotentiallyPaidAmt', Line 6
'SmllEmplrEligibleHIPPaidAmt', Line 7 'SmllEmplrEligHIPTimesPctAmt', Line 8
'SmllEmplrHIPFTECreditAmt', Line 9 'AnnualWgPdLessThanSpecifiedAmt', Line 10
'TotStPremSbsdyPdOrCrForHIPAmt', Line 11 'HIPPdLessTotStPremOrCrAmt', and Line 12
'SmallerAnnualWgPdOrHIPPdAmt', must be equal to zero if an amount is entered.
Incorrect Data
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Incorrect Data
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Active
Incorrect Data
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Active
Incorrect Data
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Active
Incorrect Data
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Active
Incorrect Data
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Active
Missing Data
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Active
Missing Data
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Active
Missing Data
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Active
Missing Data
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Active
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Active
Missing Data
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Active
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Active
Incorrect Data
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Active
Incorrect Data
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Active
F8936-015-01
F8936-016-01
F8936-017-01
F8936-018-01
F8936-019-01
F8938-001-01
F8938-002-01
F8938-003-01
F8938-004-01
F8938-005-01
F8938-006-01
F8938-007-01
F8941-003
F8941-004
138
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F8941-005
If Form 8941, line 6 'SmllEmplrEligibleHIPPaidAmt' has a non-zero value, then it must be equal to
Line 4 'HIPPaidForEmplEmployedForCrAmt' or Line 5 'SmllEmplrHIPPotentiallyPaidAmt',
whichever is less.
For each property on Form 8949, Part I and II, if Line 1(f) 'AdjustmentsToGainOrLossCd' has a
value, then the codes in 'AdjustmentsToGainOrLossCd' must not be repeated and must be in
alphabetical order.
For each property on Form 8949, Part I and II, if Line 1(f) 'AdjustmentsToGainOrLossCd' has a
value, then it must be one of the following: (B, C, E, H, L, M, N, O, P, Q, R, S, T, W, X, Z).
Form 8949, Part I, checkbox A 'TransRptOn1099BThatShowBssInd' must not be checked in more
than one 'ShortTermCapitalGainAndLossGrp'.
Form 8949, Part I, checkbox B 'TransRptOn1099BNotShowBasisInd' must not be checked in more
than one 'ShortTermCapitalGainAndLossGrp'.
Form 8949, Part I, checkbox C 'TransactionsNotRptedOn1099BInd' must not be checked in more
than one 'ShortTermCapitalGainAndLossGrp'.
Form 8949, Part II, checkbox D 'TransRptOn1099BThatShowBssInd' must not be checked in more
than one 'LongTermCapitalGainAndLossGrp'.
Form 8949, Part II, checkbox E 'TransRptOn1099BNotShowBasisInd' must not be checked in more
than one 'LongTermCapitalGainAndLossGrp'.
Form 8949, Part II, checkbox F 'TransactionsNotRptedOn1099BInd' must not be checked in more
than one 'LongTermCapitalGainAndLossGrp'.
No more than one Form 8949 can be referenced from Schedule D(Form 1120).
Data Mismatch
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Incorrect Data
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Active
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Active
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Active
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Active
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Active
Multiple
Documents
Missing Data
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Active
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Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Incorrect Data
Reject
Reject
Active
Active
Incorrect Data
Reject
Active
F8949-002
F8949-003
F8949-012
F8949-013
F8949-014
F8949-015
F8949-016
F8949-017
F8949-020
F926-001
FPYMT-018-01
FPYMT-021-01
FPYMT-029-01
FPYMT-034-01
FPYMT-069-01
FPYMT-086
FPYMT-087
Form 926, 'TransfereeEIN' or 'ForeignEntityReferenceIdNumber' must have a value.
Taxpayer's Day Time Phone Number in IRS Payment Record cannot equal all zeros.
If the timestamp (in the GTX key or Response to Send Submissions Request) is after the due date
of the return (two and one half months after the 'TaxPeriodEndDt' in the Return Header), then the
'RequestedPaymentDt' in the "IRS Payment" [IRS Payment] must not be later than the date the
return was received and must not be prior to five days before the date the return was received by
the IRS.
If the timestamp is on or before the due date of the return (two months and 15 days after the
'TaxPeriodEndDt' in the Return Header), then the 'RequestedPaymentDt' in the "IRS Payment"
[IRS Payment] must be on the due date or before the due date but not more than 5 days prior to
the received date.
"Payment Amount" in the "IRS Payment" [IRS Payment] must not be greater than 200% of Form
1120, Line 34, but cannot be greater than 99,999,999.
'PaymentAmt' in the IRS ES Payment Record must not be greater than 99,999,999.
'EstimatedPaymentDueDt' in the IRS ES Payment Record must not be more than 5 days prior to
the received date.
'EstimatedPaymentDueDt' in the IRS ES Payment Record must not be more than one year after
the received date.
139
Rule Number
Rule Text
Error Category
Severity
Rule
Status
FT-001-01
If Form T, Part I, Line 5a, 'OtherConsiderationAmt' has a non-zero value, then the literal on Part I,
Line 5b, 'OtherConsiderationNatureTxt' must have a value.
If Form T, Part III, Line 5a, 'OtherConsiderationAmt' has a non-zero value, then the literal on Part
III, Line 5b, 'OtherConsiderationNatureTxt' must have a value.
If Form T, Part I, Line 3b 'AcquiredDt' has a value, then the date must be after December 31, 2012
but before January 1, 2014.
If Form T, Part III, Line 3b 'SaleDt' has a value, then the date must be after December 31, 2012 but
before January 1, 2014.
The return type must be specified for each return in the return header.
Missing Data
Reject
Active
Missing Data
Reject
Active
Incorrect Data
Reject
Disabled
Incorrect Data
Reject
Disabled
Missing Data
Reject
and Stop
Reject
and Stop
Reject
and Stop
Active
Incorrect Data
Reject
Active
Incorrect Data
Incorrect Data
Missing Data
Reject
Reject
Reject
Active
Active
Active
Incorrect Data
Reject
Active
Data Mismatch
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
FT-002-01
FT-003-02
FT-004-02
R0000-002
R0000-003
R0000-004-01
R0000-007
R0000-014-01
R0000-015-01
R0000-017-01
R0000-018-01
R0000-019
R0000-020
R0000-021
R0000-022
R0000-023
R0000-024
The return version (attribute 'returnVersion' of the Return element) must be specified for each
return in the return header.
'ReturnTypeCd' (specified in the Return Header) and the return version (specified by the
'returnVersion' attribute of the 'Return' element) of the return must match the return type and the
version supported by the Modernized e-File system.
For US Addresses, the first five digits of the Zip Code of the Filer's address in the Return Header
must be within the valid ranges of zip codes listed for the corresponding State Abbreviation in
Publication 4164.
SSN of the Preparer in the Return Header cannot be all zeros or all nines.
("PreparerFirmEIN") in the Return Header must not equal all nines.
If the element 'DiscussWithPaidPreparerInd' in the Return Header has a value of "Yes" indicated,
then the element 'PhoneNum' (in the parent element 'Preparer') must have a value.
The eight numeric digits of the PTIN (of the Preparer) following the letter P, must not equal all
zeros or all nines in the Return Header.
The number of return documents (forms, schedules, and supporting documents) included in the
return must equal the document count specified in the Return Data (documentCount attribute of the
ReturnData element of the Return).
If the Filer has a US address in the Return Header and State Abbreviation has the value "AA" then
the first three digits of the zip code must be 340.
The Employer Identification Number (EIN) of the Filer in the Return Header must not equal all
nines.
If the Filer has a US address in the Return Header and State Abbreviation has the value "AE" then
the first three digits of the zip code must be in the range 090 - 098.
If the Filer has a US address in the Return Header and if the value of City is "APO" or "FPO", then
the value of State must equal "AA", "AE" or "AP".
If the Filer has a US address in the Return Header and State Abbreviation has the value "AP" then
first three digits of the zip code must be in the range 962 - 966.
140
Missing Data
Data Mismatch
Active
Active
Rule Number
Rule Text
Error Category
Severity
Rule
Status
R0000-029
If the Signature Option "PIN Number" is selected (the element "SignatureOption" in the Return
Header has a value of "PIN Number") then the following fields must have a value in the Return
Header: "PractitionerPIN", "TaxpayerPIN", "Name" of the "Officer", "Title" of the "Officer",
"DateSigned" and "PINEnteredBy" Indicator.
In the Return Header, if 'PractitionerPINGrp' is provided, then 'EFIN' in the 'PractitionerPINGrp'
must be the same as 'EFIN' in the 'OriginatorGrp'.
Taxpayer PIN in the Return Header cannot equal all zeros.
Signature Option in the Return Header is a required field and must have either the value "Binary
Attachment 8453 Signature Document" or "PIN Number".
If the Filer has a US address in the Return Header and State Abbreviation has the value "AA", "AE"
or "AP then the City must be "APO" OR "FPO".
The 'TaxPeriodEndDt' in the Return Header must be less than the Received Date.
The CUSIP Number cannot equal all zeros.
For US Addresses, the fourth and fifth digit of the Zip Code of the Filer's address in the Return
Header cannot both be zeros ("00"), except when the Zip code is 00800, 20500, 34000, 00600,
96100, 96900.
The Federal Submission Type in the IRS Submission Manifest must match the return type
indicated in the Return Header.
'TaxYear' specified in the IRS Submission Manifest must match 'TaxYr' in the Return Header.
Missing Data
Reject
Active
Data Mismatch
Reject
Active
Incorrect Data
Missing Data
Reject
Reject
Active
Active
Incorrect Data
Reject
Active
Incorrect Data
Incorrect Data
Incorrect Data
Reject
Reject
Reject
Active
Active
Active
Data Mismatch
Reject
and Stop
Reject
and Stop
Reject
and Stop
Reject
Active
Active
Reject
Active
Reject
Active
Active
Incorrect Data
Reject
and Stop
Reject
Missing Data
Reject
Active
Incorrect Data
Reject
and Stop
Reject
Active
R0000-030-01
R0000-031
R0000-032-01
R0000-034
R0000-035-01
R0000-044-01
R0000-046
R0000-051-01
R0000-052-01
R0000-054-01
R0000-067
The 'EFIN' in the IRS Submission Manifest must match 'EFIN' in the 'OriginatorGrp' in the Return
Header.
If the signature option "Binary Attachment 8453 Signature Document" is selected (the element
'SignatureOptionCd' in the Return Header has a value of "Binary Attachment 8453 Signature
Document", then a binary attachment with Description "8453 Signature Document" must be
present.
If Form 8838 is present in the return, then a binary attachment document with Description "8838
Signature Document" must be present.
An XML document that represents a binary attachment must have a valid reference to an attached
file.
The EFIN in the Submission ID (the first six digits) must match the EFIN in the Submission
Manifest.
If multiple XML documents are created to represent the same binary attachment in a submission,
they must all have the same Document Type and Description.
Every attached file (i.e. binary attachment) must be referenced by one or more XML documents
that represent it.
The attached files (i.e. binary attachments) in a submission zip archive must have distinct names.
R0000-075-01
'RoutingTransitNum' (RTN) must conform to the banking industry RTN algorithm.
R0000-055-01
R0000-056
R0000-058
R0000-060
R0000-061
R0000-062
141
Data Mismatch
Data Mismatch
Missing
Document
Missing
Document
Missing Data
Incorrect Data
Incorrect Data
Active
Active
Active
Active
Rule Number
Rule Text
Error Category
Severity
Rule
Status
R0000-076-01
If "Amended Return" checkbox is checked, then an XML document named "Form1120X" must be
present in the return.
The TIN present in the IRS Submission Manifest must match the EIN provided in the Return
Header.
'TaxPeriodBeginDate' present in the IRS Submission Manifest must match 'TaxPeriodBeginDt'
provided in the Return Header.
The TaxPeriodEndDate present in the IRS Submission Manifest must match 'TaxPeriodEndDt'
provided in the Return Header.
The TaxPeriodBeginDate and TaxPeriodEndDate must be provided in the IRS Submission
Manifest.
The IRS Submission type that was filed is not being accepted by Modernized e-File (MeF) at this
time. Please check the MeF web page under irs.gov for more information. The submission type
filed was <type>.
If you are a paid tax return preparer, you must use a Preparer Tax Identification Number (PTIN)
issued by the Internal Revenue Service (IRS) to identify yourself in the paid preparer section of the
tax return. In future years, tax returns may be rejected if an SSN, or any number that is not a valid
PTIN, is included in this field.
Tax Year in the IRS Submission Manifest must have a value.
Missing
Document
Data Mismatch
Reject
Active
Reject
and Stop
Reject
and Stop
Reject
and Stop
Reject
and Stop
Reject
and Stop
Active
R0000-079-01
R0000-080-01
R0000-081-01
R0000-082
R0000-120
R0000-142-01
R0000-143
R0000-144-02
R0000-145-02
R0000-148
R0000-193
R0000-900-01
'TaxYr' in the Return Header must equal one of the following values for the processing year 2014 ("2011", "2012", "2013").
For a return filed for tax year 2013, the tax period ending date in the Return Header must be [ one
of following values ("20131231", "20140131", "20140228", "20140331", "20140430", "20140531",
"20140630", "20140731", "20140831", "20140930", "20141031", "20141130") OR (1-3 days after
the beginning of the month) OR (1-6 days before the end of the month) ] unless one of the following
is true: 1. checkbox "Final Return" is checked. 2. checkbox "Initial Return" is checked. 3. return is a
short year return, i.e., difference between the tax period beginning date and tax period ending date
is less than 364 days.
'EIN' of the Filer in the Return Header must begin with "00" for submissions transmitted to the
Assurance Testing System (ATS).
Bank Account Number provided in the return must not be all zeros.
The return type indicated in the return header must match the return type established with the IRS
for the EIN.
R0000-904-03
Software ID in the Return Header must have passed testing for the form family and 'TaxYr'.
R0000-905-01
Electronic Filing Identification Number (EFIN) in the Return Header must be listed in the e-File
database and in accepted status.
142
Data Mismatch
Data Mismatch
Missing Data
Unsupported
Active
Active
Active
Active
Incorrect Data
Alert
Active
Missing Data
Active
Incorrect Data
Reject
and Stop
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Database
Validation
Error
Database
Validation
Error
Database
Validation
Error
Reject
Reject
Active
Active
Reject
and Stop
Active
Reject
and Stop
Active
Rule Number
Rule Text
Error Category
Severity
Rule
Status
R0000-906-01
Routing Transit Number (RTN) included in the return must be present in the e-File database.
Reject
Active
R0000-932-01
If "Amended Return" or (Superseded for 1120/1120S/1120-F/1041) checkbox is not checked, then
taxpayer TIN in the Return Header must not be the same as a TIN of a previously accepted
electronic return for the return type and tax period indicated in the tax return.
If "Amended Return" or (Superseded for 1120/1120S/1120-F/1041) checkbox is not checked, then
taxpayer TIN in the Return Header must not be the same as a TIN of a previously accepted paper
return for the return type and tax period indicated in the tax return.
If Schedule A (Form 5713) is present in the return, then it must be referenced from one and only
one Form 5713.
If Schedule B (Form 5713) is present in the return, then it must be referenced from one and only
one Form 5713.
If Schedule C (Form 5713) is present in the return, then it must be referenced from one and only
one Form 5713.
If Schedule D (F1065) Part I Lines 1b(d), or 1b(e), or 1b(g), or 1b(h) have a non-zero value, then
Form 8949, with checkbox "A" checked must be present in the return.
If Schedule D (F1065) Part I Lines 2(d), or 2(e), or 2(g), or 2(h) have a non-zero value, then Form
8949, with checkbox "B" checked must be present in the return.
If Schedule D (F1065) Part I Lines 3(d), or 3(e), or 3(g), or 3(h) have a non-zero value, then Form
8949, with checkbox "C" checked must be present in the return.
If Schedule D (F1065) Part II Lines 8b(d), or 8b(e), or 8b(g), or 8b(h) have a non-zero value, then
Form 8949, with checkbox "D" checked must be present in the return
If Schedule D (F1065) Part II Lines 9(d), or 9(e), or 9(g), or 9(h) have a non-zero value, then Form
8949, with checkbox "E" checked must be present in the return.
If Schedule D (F1065) Part II Lines 10(d), or 10(e), or 10(g), or 10(h) have a non-zero value, then
Form 8949, with checkbox "F" checked must be present in the return.
Schedule D (1120) Line 1b(h), 'TotalGainOrLossAmt' must equal Form 8949, Part I Line 2h,
'TotalGainOrLossAmt' attached to Schedule D (Form 1120) and within the same group Part I
Checkbox A 'TransRptOn1099BThatShowBssInd' must be checked.
Schedule D (1120) Line 2(h), 'TotalGainOrLossAmt' must equal Form 8949, Part I Line 2h,
'TotalGainOrLossAmt' attached to Schedule D (Form 1120) and within the same group Part I
Checkbox B 'TransRptOn1099BNotShowBasisInd' must be checked.
Schedule D (1120) Line 3(h), 'TotalGainOrLossAmt' must equal Form 8949, Part I Line 2h,
'TotalGainOrLossAmt' attached to Schedule D (Form 1120) and within the same group Part I
Checkbox C 'TransactionsNotRptedOn1099BInd' must be checked.
Schedule D (1120) Line 8b(h), 'TotalGainOrLossAmt' must equal Form 8949, Part II Line 2h,
'TotalGainOrLossAmt' attached to Schedule D (Form 1120) and within the same group Part II
Checkbox D 'TransRptOn1099BThatShowBssInd' must be checked.
Database
Validation
Error
Duplicate
Condition
Reject
Active
Duplicate
Condition
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Missing
Document
Missing
Document
Missing
Document
Missing
Document
Missing
Document
Missing
Document
Data Mismatch
Reject
Active
Reject
Active
Reject
Active
Reject
Active
Reject
Active
Reject
Active
Reject
Active
Data Mismatch
Reject
Active
Data Mismatch
Reject
Active
Data Mismatch
Reject
Active
R0000-933-01
SA-F5713-001
SB-F5713-001
SC-F5713-001
SD-F1065-003
SD-F1065-004
SD-F1065-005
SD-F1065-006
SD-F1065-007
SD-F1065-008
SD-F1120-001
SD-F1120-002
SD-F1120-003
SD-F1120-004
143
Rule Number
Rule Text
Error Category
Severity
Rule
Status
SD-F1120-005
Schedule D (1120) Line 9(h), 'TotalGainOrLossAmt' must equal Form 8949, Part II Line 2h,
'TotalGainOrLossAmt' attached to Schedule D (Form 1120) and within the same group Part II
Checkbox E 'TransRptOn1099BNotShowBasisInd' must be checked.
Schedule D (1120) Line 10(h), 'TotalGainOrLossAmt' must equal Form 8949, Part II Line 2h,
'TotalGainOrLossAmt' attached to Schedule D (Form 1120) and within the same group Part II
Checkbox F 'TransactionsNotRptedOn1099BInd' must be checked.
If Schedule F (Form 1040) Line 34 'NetFarmProfitLossAmt' has a value less than zero and Line
36b 'SomeInvestmentIsNotAtRiskInd' checkbox is checked, then Form 6198 must be present in the
return.
If Schedule F (Form 1040), Line 10 'CarAndTruckExpensesAmt' has a non-zero value, then Form
4562 must be present in the return.
If Schedule I (Form 1118) is present in the return, then it must be referenced from one and only
one Form 1118 or one and only one Form 1118AMT but not both.
If Schedule J (Form 5471) is present in the return, then it must be referenced from one and only
one Form 5471.
Schedule J (Form 5471), 'ForeignCorporationEIN' or 'ForeignEntityReferenceIdNumber' must have
a value.
If Schedule K-1 (Form 8865) is present in the return, then it must be referenced from one and only
one Form 8865.
Schedule K1 (Form 8865) 'PartnershipsEIN' or 'ForeignEntityReferenceIdNumber' must have a
value.
If Schedule M-3 (Form 1120), Part II, Lines 13(a), 13(b), 13(c), 13(d) (Interest Income), or Lines
17(a), 17(b), 17(c) or 17(d) (Cost of Goods Sold), or Part III, Lines 8(a), 8(b), 8(c), 8(d) (Interest
Expense) has a non-zero value, then Form 8916-A must be attached.
If Schedule M (Form 5471) is present in the return, then it must be referenced from one and only
one Form 5471.
Schedule M (Form 5471) 'ForeignCorporationEIN' or 'ForeignEntityReferenceIdNumber' must have
a value.
If Schedule M (Form 8858) is present in the return, then it must be referenced from one and only
one Form 8858.
Schedule M (Form 8858) 'ForeignCorporationEIN' or 'ForeignEntityReferenceIdNumber' must have
a value.
If Schedule N (Form 1120), Line 2 has a non-zero value, then Form 8865 must be attached to the
return.
If Schedule N (Form 1120), Line 6a has a choice of 'Yes' indicated, then Line 6b must have a
value.
If Schedule N (Form 1120), Line 7a has a choice of "Yes" indicated, then Line 7b must have a nonzero value.
If Schedule N (Form 1120), Line 7b has a non-zero value, then Form 8873 must be attached to the
return.
Data Mismatch
Reject
Active
Data Mismatch
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Incorrect Data
Reject
Active
Reject
Active
Incorrect Data
Reject
Active
Missing Data
Reject
Active
Incorrect Data
Reject
Active
Missing Data
Reject
Active
Missing
Document
Reject
Active
Incorrect Data
Reject
Active
Missing Data
Reject
Active
Incorrect Data
Reject
Active
Missing Data
Reject
Active
Missing
Document
Missing Data
Reject
Active
Reject
Active
Missing Data
Reject
Active
Missing
Document
Reject
Active
SD-F1120-006
SF-F1040-01202
SF-F1040-01501
SI-F1118-001
SJ-F5471-001
SJ-F5471-002
SK1-F8865001
SK1-F8865002
SM3-F1120002-01
SM-F5471-001
SM-F5471-002
SM-F8858-001
SM-F8858-002
SN-F1120-00601
SN-F1120-00701
SN-F1120-00801
SN-F1120-00901
144
Rule Number
Rule Text
Error Category
Severity
Rule
Status
SN-F1120-01301
SN-F1120-01401
SN-F1120-01501
SO-F5471-001
If Schedule N (Form 1120), Line 1b has a non-zero value, then Form 8858 must be attached to the
return.
If Schedule N (Form 1120), Line 4a, has a choice of 'Yes' indicated, and Schedule N (Form 1120),
Line 4b has a value greater than zero, then Form 5471 must be attached.
If Schedule N (Form 1120), Line 7c has a non-zero value, then at least one Form 8873, Line 52
must have a non-zero value.
If Schedule O (Form 5471) is present in the return, then it must be referenced from one and only
one Form 5471.
Schedule O (Form 5471) 'ForeignCorporationEIN' or 'ForeignEntityReferenceIdNumber' must have
a value.
If Schedule O (Form 8865) is present in the return, then it must be referenced from one and only
one Form 8865.
Schedule O (Form 8865) 'EIN' or 'ForeignEntityReferenceIdNumber' must have a value.
If Schedule P (Form 8865) is present in the return, then it must be referenced from one and only
one Form 8865.
Schedule P (Form 8865) 'EIN' or 'ForeignEntityReferenceIdNumber' must have a value.
If Schedule PH (Form 1120), Part VI, Line 2 has a non-zero value then Form 972 must be attached
to Schedule PH (Form 1120).
If Schedule PH (Form 1120), Part VI, Line 2 has a non-zero value then Form 973 must be attached
to Schedule PH (Form 1120).
The agency to which a State Submission is filed must participate in the Fed/State program.
The Submission Category of a State Submission must match Submission Category of the
referenced IRS Submission.
If IRS Submission ID is not provided in the State Submission Manifest, the State must participate in
the State Stand Alone Program.
The IRS Submission ID referenced in the State Submision must be that of an IRS Return.
State Returns can only be submitted via the Application-to-Application (A2A) Channel or the
Internet Filing Application (IFA) Channel.
The State Submission category that was filed is not being accepted by Modernized e-File (MeF) at
this time. Please check the MeF web page under irs.gov for more information. The submission
category filed was <category>.
If the Submission Category in the State Submission Manifest has a value of ("CORP" or "PART" or
"IND" or "EO" or "ESTRST"), then 'TaxYear' in the State Submission Manifest must be be valid for
the current or prior year returns that are being accepted by Modernized e-File (MeF).
If the Submission Category in the State Submission Manifest has a value of ("CORPEP" or
"PARTEP" or "INDEP"or "ESTRSTEP"), then 'TaxYear' in the State Submission Manifest must be
the same as processing year.
If the Submission Category in the State Submission Manifest has a value of ("CORPEP" or
"PARTEP" or "INDEP"or "ESTRSTEP"), then 'IRSSubmissionId' in the State Submission Manifest
must not have a value.
Missing
Document
Missing
Document
Missing Data
Reject
Active
Reject
Active
Reject
Active
Incorrect Data
Reject
Active
Missing Data
Reject
Active
Incorrect Data
Reject
Active
Missing Data
Incorrect Data
Reject
Reject
Active
Active
Missing Data
Missing
Document
Missing
Document
Incorrect Data
Data Mismatch
Reject
Reject
Active
Active
Reject
Active
Reject
Reject
Active
Active
Unsupported
Reject
Active
Incorrect Data
Unsupported
Reject
Reject
Active
Active
Unsupported
Reject
and Stop
Active
Incorrect Data
Reject
and Stop
Active
Incorrect Data
Reject
and Stop
Active
Incorrect Data
Reject
and Stop
Active
SO-F5471-002
SO-F8865-001
SO-F8865-002
SP-F8865-001
SP-F8865-002
SPH-F1120002-01
SPH-F1120003-01
STATE-001
STATE-005
STATE-006
STATE-007
STATE-009
STATE-012
STATE-015
STATE-016
STATE-017
145
Rule Number
Rule Text
Error Category
Severity
Rule
Status
STATE-018
In the State Submission Manifest, if the Submission Category has a value of ("CORP" or
"CORPEP" or "PART" or "PARTEP" or "EO" or "ESTRST" or "ESTRSTEP"), then ('FederalEIN' and
'NameControl' ) or 'TempID' must have a value.
The IRS Submission ID referenced in the State Submission Manifest must be present in the e-File
database.
Incorrect Data
Reject
and Stop
Active
Reject
Active
Reject
Active
Reject
Active
Reject
Active
Reject
Active
Reject
and Stop
Reject
and Stop
Reject
and Stop
Reject
and Stop
Reject
and Stop
Reject
and Stop
Reject
and Stop
Reject
and Stop
Active
Reject
and Stop
Reject
and Stop
Active
STATE-901
STATE-902
The IRS Submission ID referenced in the State Submission Manifest must be in accepted status.
STATE-903
Electronic Filing Identification Number (EFIN) in the State Submission Manifest must be approved
and present in the e-File database.
SUTP-F1120001
SUTP-F1120001
T0000-013
There can be no more than one Schedule UTP (Form 1120) present in the return.
The Message ID must be globally unique.
Database
Validation
Error
Database
Validation
Error
Database
Validation
Error
Multiple
Documents
Multiple
Documents
Incorrect Data
T0000-014
The Submission ID must be globally unique.
Incorrect Data
T0000-015
The ETIN in the Message ID (the first five digits) must match the ETIN provided with the request.
Incorrect Data
T0000-016
Incorrect Data
T0000-017
The Message ID must be 20 positions in length and conform to the following format: 12 digits
followed by 8 alphanumeric characters (only lower case alphabetic characters allowed).
The Submission ID must be 20 characters in length.
T0000-900
Transmission cannot be a duplicate of a previously accepted transmission.
X0000-005
The XML data has failed schema validation.
X0000-008
The namespace declarations in the root element of the return ('Return' element) must be as
follows:The default namespace shall be set to "http://www.irs.gov/efile" (xmlns=
"http://www.irs.gov/efile").The namespace prefix "efile" shall be bound to the namespace
"http://www.irs.gov" (xmlns:efile="http://www.irs.gov/efile").
The SOAP envelope structure in the Transmission file must conform to the SOAP 1.1 specification.
XML Error
For each SubmissionID provided in the transmission manifest there must be a submission zip
archive entry present in the Attachment Zip file whose name (without the ".zip" extension) matches
the SubmissionID.
Incorrect Data
X0000-009
X0000-010
There can be no more than one Schedule UTP (Form 1120) present in the return.
146
Incorrect Data
Duplicate
Condition
XML Error
XML Error
Active
Active
Active
Active
Active
Active
Active
Active
Rule Number
Rule Text
Error Category
Severity
Rule
Status
X0000-011
Incorrect Data
X0000-015
Each zip entry in the Attachment Zip file must end with ".zip" extension.
Data Mismatch
X0000-017
ZIP Entry names in the transmission ZIP archive must be unique.
X0000-018
X0000-024
A submission zip archive (zip file that is the submission) must contain exactly one entry that begins
with "manifest/" or "/manifest/" and is followed by the file name "manifest.xml". The entry name
must use lower case characters ('a' through 'z') only and the separator must be the forward slash
character.
A submission zip archive (zip file that is the submission) must contain exactly one entry that
consists of "xml/" or "/xml/" (all lower case characters) followed by a file name.
A submission zip archive (zip file that is the submission) may contain zero or more entries that
begin with "attachment/" or "/attachment/" and each is followed by a file name. The entry name
must use lower case characters ('a' through 'z') only and the separator must be the forward slash
character.
The submission zip archive entries (zip files) in the container zip file must be in the root directory of
the container zip file.
The names of ZIP Entries (files) within the attachments zip file (the container zip file that contains
zip files for all submission) must be unique.
Unable to read a binary attachment in the Submission Zip Archive.
Duplicate
Condition
Incorrect Data
Reject
and Stop
Reject
and Stop
Reject
and Stop
Reject
and Stop
Reject
and Stop
Active
X0000-012
All entries in the submission zip archive (zip file that is the submission) must begin with "manifest/"
or "/manifest/" or "xml/" or "/xml/" or "attachment/" or "/attachment/" (all lower case characters).
The name of a binary attachment file must be less than or equal to 64 bytes.
X0000-025
Unable to read XML data from the Submission Zip Archive.
Incorrect Data
X0000-026
The count of SubmissionIDs provided in the transmission manifest must match the count of
submission zip archive entries in the Attachment Zip file.
Year (YYYY) in the SubmissionID must be processing year.
A single PDF file must not exceed 60MB insize.
A binary attachment submitted in the PDF format must begin with the file header "%PDF-".
Incorrect Data
Incorrect Data
X0000-031
The size and CRC32 checksum value must be provided for the submission XML file (i.e. xml data
file that starts with "xml/" or "/xml/").
Zip Entry names must consist of ASCII characters only.
X0000-032
Unable to extract submission Zip Archive from the Message Attachment zip file.
Incorrect Data
X0000-033
Modernized e-File (MeF) accepts submissions only in the Unicode Transformation Format-8 (UTF8) format.
Incorrect Data
X0000-019
X0000-020
X0000-021
X0000-022
X0000-027
X0000-028
X0000-029
X0000-030
147
Incorrect Data
Incorrect Data
Incorrect Data
Missing Data
Duplicate
Condition
Incorrect Data
Incorrect Data
Incorrect Data
Incorrect Data
Incorrect Data
Active
Active
Active
Active
Reject
and Stop
Reject
and Stop
Active
Reject
and Stop
Reject
Active
Reject
and Stop
Reject
and Stop
Reject
and Stop
Reject
Reject
Reject
and Stop
Reject
and Stop
Reject
and Stop
Reject
and Stop
Reject
and Stop
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Tax Year 2013v3.1 1120 Business Rules
1120 BusinessRulesTY2013v3.1-PKG-11252013.doc2013
Release 9.0
148
Page 28 of 28
SUBSET OF 1120 BUSINESS RULES FOR AMENDED RETURNS TAX YEAR 2013
Version 2013v3.1
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F1120-307-01
Filer's TIN and Name Control in the Return Header must match data in the e-File database unless
Form 1120, Item E (3), checkbox "Name Change" is checked.
Reject
Active
F1120-333-01
FPYMT-018-01
FPYMT-021-01
If Form 8302 is present in the return, then "Amended return" checkbox must be checked.
Taxpayer's Day Time Phone Number in IRS Payment Record cannot equal all zeros.
If the timestamp (in the GTX key or Response to Send Submissions Request) is after the due date of
the return (two and one half months after the 'TaxPeriodEndDt' in the Return Header), then the
'RequestedPaymentDt' in the "IRS Payment" [IRS Payment] must not be later than the date the
return was received and must not be prior to five days before the date the return was received by the
IRS.
If the timestamp is on or before the due date of the return (two months and 15 days after the
'TaxPeriodEndDt' in the Return Header), then the 'RequestedPaymentDt' in the "IRS Payment" [IRS
Payment] must be on the due date or before the due date but not more than 5 days prior to the
received date.
"Payment Amount" in the "IRS Payment" [IRS Payment] must not be greater than 200% of Form
1120, Line 34, but cannot be greater than 99,999,999.
'PaymentAmt' in the IRS ES Payment Record must not be greater than 99,999,999.
'EstimatedPaymentDueDt' in the IRS ES Payment Record must not be more than 5 days prior to the
received date.
'EstimatedPaymentDueDt' in the IRS ES Payment Record must not be more than one year after the
received date.
The return type must be specified for each return in the return header.
Database
Validation
Error
Incorrect Data
Incorrect Data
Incorrect Data
Reject
Reject
Reject
Active
Active
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Incorrect Data
Reject
Reject
Active
Active
Incorrect Data
Reject
Active
Missing Data
Reject
and Stop
Reject
and Stop
Reject
and Stop
Active
Incorrect Data
Reject
Active
Incorrect Data
Incorrect Data
Reject
Reject
Active
Active
FPYMT-029-01
FPYMT-034-01
FPYMT-069-01
FPYMT-086
FPYMT-087
R0000-002
R0000-003
R0000-004-01
R0000-007
R0000-014-01
R0000-015-01
The return version (attribute 'returnVersion' of the Return element) must be specified for each return
in the return header.
'ReturnTypeCd' (specified in the Return Header) and the return version (specified by the
'returnVersion' attribute of the 'Return' element) of the return must match the return type and the
version supported by the Modernized e-File system.
For US Addresses, the first five digits of the Zip Code of the Filer's address in the Return Header
must be within the valid ranges of zip codes listed for the corresponding State Abbreviation in
Publication 4164.
SSN of the Preparer in the Return Header cannot be all zeros or all nines.
("PreparerFirmEIN") in the Return Header must not equal all nines.
149
Missing Data
Data Mismatch
Active
Active
Rule Number
Rule Text
Error Category
Severity
Rule
Status
R0000-017-01
If the element 'DiscussWithPaidPreparerInd' in the Return Header has a value of "Yes" indicated,
then the element 'PhoneNum' (in the parent element 'Preparer') must have a value.
The eight numeric digits of the PTIN (of the Preparer) following the letter P, must not equal all zeros
or all nines in the Return Header.
The number of return documents (forms, schedules, and supporting documents) included in the
return must equal the document count specified in the Return Data (documentCount attribute of the
ReturnData element of the Return).
If the Filer has a US address in the Return Header and State Abbreviation has the value "AA" then
the first three digits of the zip code must be 340.
The Employer Identification Number (EIN) of the Filer in the Return Header must not equal all nines.
If the Filer has a US address in the Return Header and State Abbreviation has the value "AE" then
the first three digits of the zip code must be in the range 090 - 098.
If the Filer has a US address in the Return Header and if the value of City is "APO" or "FPO", then
the value of State must equal "AA", "AE" or "AP".
If the Filer has a US address in the Return Header and State Abbreviation has the value "AP" then
first three digits of the zip code must be in the range 962 - 966.
If the Signature Option "PIN Number" is selected (the element "SignatureOption" in the Return
Header has a value of "PIN Number") then the following fields must have a value in the Return
Header: "PractitionerPIN", "TaxpayerPIN", "Name" of the "Officer", "Title" of the "Officer",
"DateSigned" and "PINEnteredBy" Indicator.
In the Return Header, if 'PractitionerPINGrp' is provided, then 'EFIN' in the 'PractitionerPINGrp' must
be the same as 'EFIN' in the 'OriginatorGrp'.
Taxpayer PIN in the Return Header cannot equal all zeros.
Signature Option in the Return Header is a required field and must have either the value "Binary
Attachment 8453 Signature Document" or "PIN Number".
If the Filer has a US address in the Return Header and State Abbreviation has the value "AA", "AE"
or "AP then the City must be "APO" OR "FPO".
The 'TaxPeriodEndDt' in the Return Header must be less than the Received Date.
For US Addresses, the fourth and fifth digit of the Zip Code of the Filer's address in the Return
Header cannot both be zeros ("00"), except when the Zip code is 00800, 20500, 34000, 00600,
96100, 96900.
The Federal Submission Type in the IRS Submission Manifest must match the return type indicated
in the Return Header.
'TaxYear' specified in the IRS Submission Manifest must match 'TaxYr' in the Return Header.
Missing Data
Reject
Active
Incorrect Data
Reject
Active
Data Mismatch
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Incorrect Data
Reject
Reject
Active
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Missing Data
Reject
Active
Data Mismatch
Reject
Active
Incorrect Data
Missing Data
Reject
Reject
Active
Active
Incorrect Data
Reject
Active
Incorrect Data
Incorrect Data
Reject
Reject
Active
Active
Data Mismatch
Reject
and Stop
Reject
and Stop
Reject
and Stop
Reject
Active
R0000-018-01
R0000-019
R0000-020
R0000-021
R0000-022
R0000-023
R0000-024
R0000-029
R0000-030-01
R0000-031
R0000-032-01
R0000-034
R0000-035-01
R0000-046
R0000-051
R0000-052-01
R0000-054-01
R0000-055-01
The 'EFIN' in the IRS Submission Manifest must match 'EFIN' in the 'OriginatorGrp' in the Return
Header.
If the signature option "Binary Attachment 8453 Signature Document" is selected (the element
'SignatureOptionCd' in the Return Header has a value of "Binary Attachment 8453 Signature
Document", then a binary attachment with Description "8453 Signature Document" must be present.
150
Data Mismatch
Data Mismatch
Missing
Document
Active
Active
Active
Rule Number
Rule Text
Error Category
Severity
Rule
Status
R0000-056
If Form 8838 is present in the return, then a binary attachment document with Description "8838
Signature Document" must be present.
An XML document that represents a binary attachment must have a valid reference to an attached
file.
The EFIN in the Submission ID (the first six digits) must match the EFIN in the Submission Manifest.
Missing
Document
Missing Data
Reject
Active
Reject
Active
Active
If multiple XML documents are created to represent the same binary attachment in a submission,
they must all have the same Document Type and Description.
Every attached file (i.e. binary attachment) must be referenced by one or more XML documents that
represent it.
The attached files (i.e. binary attachments) in a submission zip archive must have distinct names.
Incorrect Data
Reject
and Stop
Reject
Missing Data
Reject
Active
Incorrect Data
Active
'RoutingTransitNum' (RTN) must conform to the banking industry RTN algorithm.
If "Amended Return" checkbox is checked, then an XML document named "Form1120X" must be
present in the return.
The TIN present in the IRS Submission Manifest must match the EIN provided in the Return Header.
Incorrect Data
Missing
Document
Data Mismatch
Reject
and Stop
Reject
Reject
'TaxPeriodBeginDate' present in the IRS Submission Manifest must match 'TaxPeriodBeginDt'
provided in the Return Header.
The TaxPeriodEndDate present in the IRS Submission Manifest must match 'TaxPeriodEndDt'
provided in the Return Header.
The TaxPeriodBeginDate and TaxPeriodEndDate must be provided in the IRS Submission Manifest.
Data Mismatch
R0000-058
R0000-060
R0000-061
R0000-062
R0000-067
R0000-075-01
R0000-076-01
R0000-079-01
R0000-080-01
R0000-081-01
R0000-082
R0000-120
R0000-142-01
R0000-143
R0000-144-02
Incorrect Data
Data Mismatch
Missing Data
The IRS Submission type that was filed is not being accepted by Modernized e-File (MeF) at this
time. Please check the MeF web page under irs.gov for more information. The submission type filed
was <type>.
If you are a paid tax return preparer, you must use a Preparer Tax Identification Number (PTIN)
issued by the Internal Revenue Service (IRS) to identify yourself in the paid preparer section of the
tax return. In future years, tax returns may be rejected if an SSN, or any number that is not a valid
PTIN, is included in this field.
Tax Year in the IRS Submission Manifest must have a value.
Unsupported
'TaxYr' in the Return Header must equal one of the following values for the processing year 2014 ("2011", "2012", "2013").
Incorrect Data
151
Reject
and Stop
Reject
and Stop
Reject
and Stop
Reject
and Stop
Reject
and Stop
Active
Active
Active
Active
Active
Active
Active
Active
Incorrect Data
Alert
Active
Missing Data
Reject
and Stop
Reject
Active
Active
Rule Number
Rule Text
Error Category
Severity
Rule
Status
R0000-145-02
For a return filed for tax year 2013, the tax period ending date in the Return Header must be [ one of
following values ("20131231", "20140131", "20140228", "20140331", "20140430", "20140531",
"20140630", "20140731", "20140831", "20140930", "20141031", "20141130") OR (1-3 days after the
beginning of the month) OR (1-6 days before the end of the month) ] unless one of the following is
true: 1. checkbox "Final Return" is checked. 2. checkbox "Initial Return" is checked. 3. return is a
short year return, i.e., difference between the tax period beginning date and tax period ending date is
less than 364 days.
'EIN' of the Filer in the Return Header must begin with "00" for submissions transmitted to the
Assurance Testing System (ATS).
Bank Account Number provided in the return must not be all zeros.
Software ID in the Return Header must have passed testing for the form family and 'TaxYr'.
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Database
Validation
Error
Database
Validation
Error
Database
Validation
Error
Duplicate
Condition
Reject
Reject
and Stop
Active
Active
Reject
and Stop
Active
Reject
Active
Reject
Active
Duplicate
Condition
Reject
Active
Incorrect Data
Reject
and Stop
Active
Reject
Active
Reject
and Stop
Reject
and Stop
Reject
and Stop
Reject
and Stop
Active
R0000-148
R0000-193
R0000-904-03
R0000-905-01
Electronic Filing Identification Number (EFIN) in the Return Header must be listed in the e-File
database and in accepted status.
R0000-906-01
Routing Transit Number (RTN) included in the return must be present in the e-File database.
R0000-932-01
If "Amended Return" or (Superseded for 1120/1120S/1120-F/1041) checkbox is not checked, then
taxpayer TIN in the Return Header must not be the same as a TIN of a previously accepted
electronic return for the return type and tax period indicated in the tax return.
If "Amended Return" or (Superseded for 1120/1120S/1120-F/1041) checkbox is not checked, then
taxpayer TIN in the Return Header must not be the same as a TIN of a previously accepted paper
return for the return type and tax period indicated in the tax return.
If the Submission Category in the State Submission Manifest has a value of ("CORP" or "PART" or
"IND" or "EO" or "ESTRST"), then 'TaxYear' in the State Submission Manifest must be be valid for
the current or prior year returns that are being accepted by Modernized e-File (MeF).
Electronic Filing Identification Number (EFIN) in the State Submission Manifest must be approved
and present in the e-File database.
R0000-933-01
STATE-015
STATE-903
T0000-013
The Message ID must be globally unique.
Database
Validation
Error
Incorrect Data
T0000-014
The Submission ID must be globally unique.
Incorrect Data
T0000-015
The ETIN in the Message ID (the first five digits) must match the ETIN provided with the request.
Incorrect Data
T0000-016
The Message ID must be 20 positions in length and conform to the following format: 12 digits
followed by 8 alphanumeric characters (only lower case alphabetic characters allowed).
Incorrect Data
152
Active
Active
Active
Rule Number
Rule Text
Error Category
Severity
Rule
Status
T0000-017
The Submission ID must be 20 characters in length.
Incorrect Data
Active
T0000-900
Transmission cannot be a duplicate of a previously accepted transmission.
X0000-005
The XML data has failed schema validation.
Duplicate
Condition
XML Error
X0000-008
The namespace declarations in the root element of the return ('Return' element) must be as
follows:The default namespace shall be set to "http://www.irs.gov/efile" (xmlns=
"http://www.irs.gov/efile").The namespace prefix "efile" shall be bound to the namespace
"http://www.irs.gov" (xmlns:efile="http://www.irs.gov/efile").
The SOAP envelope structure in the Transmission file must conform to the SOAP 1.1 specification.
XML Error
Reject
and Stop
Reject
and Stop
Reject
and Stop
Reject
and Stop
Active
Incorrect Data
X0000-015
Each zip entry in the Attachment Zip file must end with ".zip" extension.
Data Mismatch
X0000-017
ZIP Entry names in the transmission ZIP archive must be unique.
X0000-018
X0000-024
A submission zip archive (zip file that is the submission) must contain exactly one entry that begins
with "manifest/" or "/manifest/" and is followed by the file name "manifest.xml". The entry name must
use lower case characters ('a' through 'z') only and the separator must be the forward slash
character.
A submission zip archive (zip file that is the submission) must contain exactly one entry that consists
of "xml/" or "/xml/" (all lower case characters) followed by a file name.
A submission zip archive (zip file that is the submission) may contain zero or more entries that begin
with "attachment/" or "/attachment/" and each is followed by a file name. The entry name must use
lower case characters ('a' through 'z') only and the separator must be the forward slash character.
The submission zip archive entries (zip files) in the container zip file must be in the root directory of
the container zip file.
The names of ZIP Entries (files) within the attachments zip file (the container zip file that contains zip
files for all submission) must be unique.
Unable to read a binary attachment in the Submission Zip Archive.
Duplicate
Condition
Incorrect Data
Reject
and Stop
Reject
and Stop
Reject
and Stop
Reject
and Stop
Reject
and Stop
Active
X0000-012
For each SubmissionID provided in the transmission manifest there must be a submission zip archive
entry present in the Attachment Zip file whose name (without the ".zip" extension) matches the
SubmissionID.
All entries in the submission zip archive (zip file that is the submission) must begin with "manifest/" or
"/manifest/" or "xml/" or "/xml/" or "attachment/" or "/attachment/" (all lower case characters).
The name of a binary attachment file must be less than or equal to 64 bytes.
Reject
and Stop
Reject
and Stop
X0000-025
Unable to read XML data from the Submission Zip Archive.
X0000-009
X0000-010
X0000-011
X0000-019
X0000-020
X0000-021
X0000-022
XML Error
Incorrect Data
Incorrect Data
Incorrect Data
Incorrect Data
Missing Data
Duplicate
Condition
Incorrect Data
Incorrect Data
153
Reject
and Stop
Reject
and Stop
Reject
and Stop
Reject
Reject
and Stop
Reject
and Stop
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Tax Year 2013v3.1 1120 Amended Business Rules
Release 9.0
Rule Number
Rule Text
Error Category
Severity
Rule
Status
X0000-026
The count of SubmissionIDs provided in the transmission manifest must match the count of
submission zip archive entries in the Attachment Zip file.
Year (YYYY) in the SubmissionID must be processing year.
A single PDF file must not exceed 60MB insize.
A binary attachment submitted in the PDF format must begin with the file header "%PDF-".
Incorrect Data
Reject
and Stop
Reject
Reject
Reject
and Stop
Reject
and Stop
Reject
and Stop
Reject
and Stop
Reject
and Stop
Active
X0000-027
X0000-028
X0000-029
X0000-030
Incorrect Data
Incorrect Data
Incorrect Data
Incorrect Data
X0000-031
The size and CRC32 checksum value must be provided for the submission XML file (i.e. xml data file
that starts with "xml/" or "/xml/").
Zip Entry names must consist of ASCII characters only.
X0000-032
Unable to extract submission Zip Archive from the Message Attachment zip file.
Incorrect Data
X0000-033
Modernized e-File (MeF) accepts submissions only in the Unicode Transformation Format-8 (UTF-8)
format.
Incorrect Data
1120 AmendedBusinessRulesTY2013v3.1-PKG-11252013.doc
154
Incorrect Data
Active
Active
Active
Active
Active
Active
Active
Page 6 of 6
155
CA Form 100/100S/100W/100X
BUSINESS RULES FOR TAX YEAR 2013
Version 2013v2.0
Rule Number Parent Schema
F100-010
F100S-010
F100W-010
F100X-010
Return Header
Rule Text
Severity
Form 100/100S/100W , APB/APE [TaxPeriodBeginDate] or [TaxPeriodEndDate] can not be set to a date of 12/31/9999.
Reject and
Continue
APB/APE [TaxPeriodBeginDate] or [TaxPeriodEndDate] cannot be set to a date of 12/31/9999.
Reject and
Continue
Reject and
Continue
F100-020
F100S-020
F100W-020
F100X-020
Form 100/100S/100W , APE [TaxPeriodEndDate] can not be earlier than APB [TaxPeriodBeginDate].
F100-030
F100S-030
F100W-030
F100X-030
Form 100/100S/100W , APB [TaxPeriodBeginDate] can not be later than the current date [Timestamp].
F100-035
F100S-035
F100W-035
F100X-035
Form 100/100S/100W , APE [TaxPeriodEndDate] can not be later than the current date [Timestamp].
F100-040
F100S-040
F100W-040
F100X-040
Form 100/100S/100W , APE [TaxPeriodEndDate] can not be more than 375 days past APB [TaxPeriod BeginDate].
F100-050
F100S-050
F100W-050
F100X-050
Form 100/100S/100W , APB [TaxPeriodBeginDate] can not be later than 12/31/2013 if the [Timestamp] is greater than
12/31/2014.
F100-060
F100S-060
F100W-060
F100-065
F100S-065
F100W-065
F100X-065
F100-066
F100W-066
F100S-066
APE [TaxPeriodEndDate] can not be earlier than APB [TaxPeriodBeginDate].
APB [TaxPeriodBeginDate] can not be later than the current date [Timestamp].
APE [TaxPeriodEndDate] cannot be later than the current date [Timestamp].
APE [TaxPeriodEndDate] can not be more than 375 days past APB [TaxPeriod BeginDate].
Reject and
Continue
Reject and
Continue
Reject and
Continue
Reject and
Continue
Reject and
Continue
Reject and
Continue
Reject and
Continue
Reject and
Continue
APB [TaxPeriodBeginDate] can not be later than 12/31/2013 if the [Timestamp] is greater
than 12/31/2014.
Form 100/100S/100W , APB [TaxPeriodBeginDate], APE [TaxPeriodEndDate], and California corporation number
[CACorporationNumber] cannot match a previously accepted return unless the Superseded [SupersededReturn] or
Amended [AmendedReturn] checkbox is checked "Yes".
Reject and
Continue
Reject and
Continue
Form 100/100S/100W , APB [TaxPeriodBeginDate] cannot be earlier than 12/10/2012.
Reject and
Continue
APB [TaxPeriodBeginDate] cannot be earlier than 12/10/2012.
Reject and
Continue
If Form 100/100W [MotionPictureTvCredit] indicator is checked "Yes", then Form 3541 must be attached in the CAReject and
ReturnData (Combined, Parent or Subsidiary) or in the CA-CombinedReportSchedules. If Form 3541 is attached in the CA- Continue
ReturnData (Combined, Parent or Subsidiary) or in the CA-CombinedReportSchedules, then Form 100/100W
[MotionPictureTvCredit] indicator must be checked "Yes".
If Form 100S [MotionPictureTvCredit] indicator is checked "Yes", then Form 3541 must be attached. If Form 3541 is
attached, then Form 100S [MotionPictureTvCredit] indicator must be checked "Yes".
156
CA Franchise Tax Board
Error Type
12/18/2013
Reject and
Continue
1
CA Form 100/100S/100W/100X
BUSINESS RULES FOR TAX YEAR 2013
Version 2013v2.0
Rule Number Parent Schema
Rule Text
Severity
F100X-066
If the Amended Return checkbox [AmendedReturn] is checked "Yes", then Form 100X must be attached.
F100-067
F100S-067
F100W-067
F100X-067
If Form 100X [CAForm100X] is attached, then the Amended Return checkbox [AmendedReturn] must be checked "Yes".
Reject and
Continue
Reject and
Continue
F100X-068
A direct deposit refund [DirectDepositRefund] cannot be requested with a Form 100X.
F100-070
F100W-070
Error Type
If Form 100X [MotionPictureTvCredit] indicator is checked "Yes", then Form 3541 must be attached in the CA-ReturnData Reject and
(Combined, Parent or Subsidiary) or in the CA-CombinedReportSchedules. If Form 3541 is attached in the CA-ReturnData Continue
(Combined, Parent or Subsidiary) or in the CA-CombinedReportSchedules, then Form 100X [MotionPictureTvCredit]
indicator must be checked "Yes".
Schedule Q
Reject and
Continue
If Form 100/100W , Question A [Dissolved], [Surrendered], [Merged], [IRCSec338Sale], or [QSubElection] is checked, then Reject and
Continue
the [DispositionDate] must be present. If [DispositionDate] is present, then question A [Dissolved], [Surrendered],
[Merged], [IRCSec338Sale], or [QSubElection] must be checked.
F100S-070
If Form 100S , Question A1 [Dissolved], [Surrendered], [Merged], [IRCSec338Sale], or [QSubElection] is checked, then the Reject and
Continue
[DispositionDate] must be present. If [DispositionDate] is present, then question A1 [Dissolved], [Surrendered], [Merged],
[IRCSec338Sale], or [QSubElection] must be checked.
F100-075
F100W-075
If Form 100/100W , Question B1 [CombinedUnitaryReturn] is answered “Yes” then Schedule R-7 must be attached. If
Schedule R-7 is attached, then Form 100/100W Question B1 [CombinedUnitaryReturn] must be checked “Yes".
Reject and
Continue
F100-080
F100W-080
If Form 100/100W , Question B1 [CombinedUnitaryReturn] is checked “Yes”, then 1 Parent Return Header and at least 1
Subsidiary Return Header must be present.
Reject and
Continue
F100-085
F100W-085
If Form 100/100W , Question B1 [CombinedUnitaryReturn] is checked “No”, and line 31[TotalTax] is more than $800, then
Form 3805Z, Form 3807, Form 3808 and Form 3809, Schedule Z, Part IV [MinFranchiseTaxCrLimitation] and/or Form
3806 Schedule Z, Part IV [MinFranchiseTaxCrLimit] must be blank.
Reject and
Continue
F100-087
F100W-087
If Form 100/100W , Question B1 [CombinedUnitaryReturn] is checked "Yes", then Questions B3 [ChangeInR7Members]
must be answered and B4 [NbrOfMembers] must be greater than zero.
Reject and
Continue
F100-089
F100W-089
Reject and
If Form 100/100W , Question B5 [IsCAForm3544Or3544AAttached] is checked "Yes", then Form 3544 or 3544A must be
attached. If Form 3544 or Form 3544A is attached, then Form 100/100W Question B5 [IsCAForm3544Or3544AAttached] Continue
must be checked "Yes".
F100S-089
If Form 100S, Question S [IsCAForm3544AAttached] is checked "Yes", then Form 3544A must be attached. If Form
3544A is attached, then Form 100S Question S [IsCAForm3544AAttached] must be checked "Yes".
Reject and
Continue
F100-090
F100W-090
F100S-091
Form 100/100W , Question C, Date [WatersEdgeEndDate] must be prior to the filing date [Timestamp] of the return.
Reject and
Continue
Reject and
Continue
F100-100
F100W-100
Form 100/100W , Question E [BusinessActivityCode] must be a valid 6 digit Principal Business Activity (PBA) code per the Reject and
Continue
current Form 100/100W Booklet.
Form 100S, Question E [AnyQSubSSubsidiariesIncluded] is checked "Yes", then Schedule QS Worksheet must be
attached.
157
CA Franchise Tax Board
12/18/2013
2
CA Form 100/100S/100W/100X
BUSINESS RULES FOR TAX YEAR 2013
Version 2013v2.0
Rule Number Parent Schema
Rule Text
Severity
F100S-100
Form 100S, Question C [BusinessActivityCode] must be a valid 6 digit Principal Business Activity (PBA) code per the
current Form 100S Booklet.
Reject and
Continue
F100-110
F100W-110
If Form 100/100W , Question M [ApportioningSchedule] is checked "Yes", then Schedule R, Line 1a
[NetIncomeLossAfterAdjustments] must be present.
Reject and
Continue
F100S-110
If Form 100S, Question P [IsApportioningUsingSchR] is checked "Yes", then Schedule R, Line 1a
[NetIncomeLossAfterAdjustments] must be present.
Reject and
Continue
F100-115
F100W-115
F100-120
F100W-120
F100X-130
If Form 100/100W , Question R [DeferredIntercompanyStockAcct] is checked "Yes", then Form 3726 must be attached.
Reject and
Continue
Reject and
Continue
Reject and
Continue
Reject and
Continue
Reject and
Continue
Reject and
Continue
Reject and
Continue
Reject and
Continue
Reject and
Continue
Reject and
Continue
Reject and
Continue
F100-140
F100W-140
F100-150
F100W-150
F100S-155
Form 100/100W , Question T [CaliforniaREMIC] and Form 100/100W , Question W [CreditUnion] cannot both be checked
"Yes".
If Form 100X, Question F [AmendedReturn] is "Form100S", then Question F [MaxNbrOfShareholdersInSCorp] must be
present.
State Adjustments If Form 100/100W , Line 2 [DedForeignDomesticTax] amount is present, then Schedule A must be attached.
F100-160
F100W-160
F100S-160
If Form 100/100W , Line 3 [DedTaxCorpTaxLaw] amount is present, then Schedule A must be attached.
If Form 100S, Line 4 [NetCapitalGain] amount is present, then Schedule D (100S) must be attached.
If Form 100/100W , Line 5 [CapitalGainsNet] amount is present, then Schedule D must be attached.
If Form 100S, Line 5 [DepreciationAndAmortization] amount is present, then Schedule B (100S) must be attached.
F100-170
F100W-170
F100W-175
If Form 100W, Line 7a [NetIncFromIncludedCFCs] amount is present, then Form 2416 must be present.
F100-180
F100W-180
If Form 100/100W , Line 10 [DeductionDividendIntercompany] amount is present, then Schedule H ( 100/100W ) must be
attached to CA-ReturnData or to CA-CombinedReportSchedules.
F100S-180
If Form 100S, Line 9 [IntercompanyDividendsDeduction] amount is present, then Schedule H (100S) must be attached
F100-190
If Form 100, Line 11 [DeductionOtherDividends] amount is present, then Schedule H (100) must be attached to CAReturnData or to CA-CombinedReportSchedules.
F100S-190
If Form 100S, Line 10 [WatersEdgeDividendsDeduction] amount is present, then Schedule H (100S) must be attached
F100W-190
F100-200
F100W-200
F100-210
F100W-210
If Form 100/100W , Line 6 [DepreciationExcess] amount is present, then Form 3885 must be attached.
Error Type
Reject and
Continue
Reject and
Continue
Reject and
Continue
If Form 100W, Line 11a [ForeignDividendDeduction] amount is present, then Schedule H (100W) must be attached to CA- Reject and
ReturnData or to CA-CombinedReportSchedules.
Continue
If Form 100/100W , Line 12 [DepreciationAdditionalAllowed] amount is present, then Form 3885 must be attached.
Reject and
Continue
If Form 100/100W , Line 15 [DeductionBusinessAndInterest] is present, then either Form 3805Z, Form 3807, or Form 3809 Reject and
Continue
must be attached.
158
CA Franchise Tax Board
12/18/2013
3
CA Form 100/100S/100W/100X
BUSINESS RULES FOR TAX YEAR 2013
Version 2013v2.0
Rule Number Parent Schema
Rule Text
Severity
F100S-210
If Form 100S, Line 12 [EDABusinessExpenseAndInterest] is present, then either Form 3805Z, Form 3807, or Form 3809
must be attached.
Reject and
Continue
If Form 100/100W , Line 19 [NetIncomeState] amount is negative, then Line 20 [NOLDeduction], Line 21
[PiercesDiseaseEDANOLDeduction], and Line 22 [DisasterLossCarryoverDed] may not be significant.
Reject and
Continue
F100-220
F100W-220
CA NetIncome
F100S-220
If Form 100S, Line 16 [NetIncomeState] amount is negative, then Line 17 [Sec23802eDeduction], Line 18
Reject and
[NOLDeduction], Line 19 [PiercesDiseaseEDANOLDeduction] and Line 20 [DisasterLossCarryover] may not be significant. Continue
F100-225
F100W-225
F100S-225
Form 100/100W , Line 18 [NetIncomeAfterAdjusts] and Line 19 [NetIncomeState] must be present.
F100-230
F100W-230
Form 100/100W , Line 18 [NetIncomeAfterAdjusts] and Line 19 [NetIncomeState] amounts must be equal if Question M
[ApportioningSchedule] is answered "No".
Reject and
Continue
Reject and
Continue
Reject and
Continue
F100S-230
Form 100S, Line 15 [NetIncomeAfterAdjustments] and Line 16 [NetIncomeState] amounts must be equal if Question P
[IsApportioningUsingSchR] is answered No.
Reject and
Continue
F100-240
F100W-240
If Form 100/100W , Line 18 [NetIncomeAfterAdjusts] and Line 19 [NetIncomeState] amounts are not equal, then Question
M [ApportioningSchedule] must be answered "Yes" and Schedule R, Line 1a [NetIncomeLossAfterAdjustments] must
equal Form 100/100W , line 18 [NetIncomeAfterAdjusts].
Reject and
Continue
F100S-240
If Form 100S, Line 15 [NetIncomeAfterAdjustments] and Line 16 [NetIncomeState] amounts are not equal then Question P Reject and
[IsApportioningScheduleR] must be answered "Yes" and Schedule R, Line 1a [NetIncomeLossAfterAdjustments] must
Continue
equal Form 100S, line 15 [NetIncomeAfterAdjustments].
F100-243
F100W-243
F100S-243
If Form 100/100W , Line 20 [NOLDeduction] is positive, then Form 3805Q must be attached to CA-ReturnData or to CACombinedReportSchedules.
If Form 100S, Line 18 [NOLDeduction] is positive, then Form 3805Q must be attached.
F100S-246
If Form 100S, Line 18 [NOLDeduction] is present, the amount must equal Form 3805Q Part IV, Line 3
[CurrYrNOLDeduction].
F100S-248
Form 100S, Line 15 [NetIncomeAfterAdjustments] and Line 16 [NetIncomeState] must be present.
Taxes
Reject and
Continue
Reject and
Continue
Reject and
Continue
If Form 100S, Question E [AnyQSubSSubsidiariesIncluded] is checked "No", and Line 30 [TotalTax] is more than $800,
Reject and
then Form 3805Z, Form 3807, Form 3808 and Form 3809, Schedule Z, Part IV [MinFranchiseTaxCrLimitation] and/or Form Continue
3806 Schedule Z, Part IV [MinFranchiseTaxCrLimit] must be blank.
F100-249
F100W-249
If Form 100/100W , Line 25a [NewJobsCreditGenerated] or Line 25b [NewJobsCreditClaimed] is present, then Form 3527
must be attached in the CA-ReturnData (Combined, Parent or Subsidiary) or in the CA-CombinedReportSchedules.
Reject and
Continue
F100S-249
If Form 100S, line 23a [NewJobsCreditGenerated] or Line 23b [NewJobsCreditClaimed] is present, then Form 3527 must
be attached.
If Form 100/100W , Line 27 [AdditionalCreditsSubtotal] amount is present, then Schedule P (100/100W ) or Form 3540
must be attached.
Reject and
Continue
Reject and
Continue
F100-250
F100W-250
CA Franchise Tax Board
Error Type
159
12/18/2013
4
CA Form 100/100S/100W/100X
BUSINESS RULES FOR TAX YEAR 2013
Version 2013v2.0
Rule Number Parent Schema
Rule Text
Severity
F100S-250
If Form 100S, Line 25 [AdditionalCreditsSubtotal] amount is present, then Schedule C (100S) or Form 3540 must be
attached.
The following Credits (Form 100/100W, Line 26a or Line 26b [CreditName] ) require the corresponding credit form to be
attached:
Reject and
Continue
Reject and
Continue
Form
Credit Name
LARZ HRE/USE
Form 3806
E/Z HIRE/USE
Form 3805Z
LAMBRA HR/US
Form 3807
MEA HIRE
Form 3808
TTA HIRING
Form 3809
TTA SALE/USE
Form 3809
The following Credits (Form 100S, Line 24a or Line 24b [CreditName]) require the corresponding credit form to be
attached:
Reject and
Continue
F100-255
F100W-255
F100S-255
Credit Name
LARZ HRE/USE
E/Z HIRE/USE
LAMBRA HR/US
MEA HIRE
TTA HIRING
TTA SALE/USE
Form 100/100W , Line 28 [TotalCreditsCurrYr] must equal the sum of Lines 25b [NewJobsCreditClaimed] + 26a
[CreditAmount] + Line 26b [Credit Amount] + Line 27 [AdditionalCreditsSubtotal].
Reject and
Continue
F100S-260
Form 100S, Line 26 [TotalCreditsCurrYr] must equal the sum of Lines 23b [NewJobsCreditClaimed] + 24a [CreditAmount]
+ Line 24b [CreditAmount] + Line 25 [AdditionalCreditsSubtotal].
Reject and
Continue
F100S-265
If Form 100S, Line 28 [BuiltInGainsTax] amount is present, then Schedule D (100S) must be attached.
F100-280
F100W-280
F100-290
F100W-290
F100S-290
If Form 100/100W , Line 30 [AlternativeMinTax] is present, then Schedule P (100/100W ) must be attached.
Reject and
Continue
Reject and
Continue
Reject and
Continue
Reject and
Continue
Form 100/100W , Line 31 [TotalTax] must equal the sum of Line 29 [TaxMinusCredits] and Line 30 [AlternativeMinTax].
Form 100S, Line 30 [TotalTax] must equal the sum of Line 27 [TaxMinusCredits], Line 28 [BuiltInGainsTax] and Line 29
[ExcessNetPassiveIncomeTax].
Payments
F100-270
F100W-270
Modified
Form
Form 3806
Form 3805Z
Form 3807
Form 3808
Form 3809
Form 3809
F100-260
F100W-260
F100-295
F100W-295
F100S-295
Error Type
If Form 100/100W , Line 34 [Withholding] is present, then either Form 592-B or Form 593 must be attached.
If Form 100S, Line 33 [Withholding] is present, then either Form 592-B or Form 593 must be attached.
Form 100/100W , Line 36 [TotalPayments] must equal the sums of Line 32 through Line 35 [OverpaymentPriorYear] +
[AmountPaidEstimated] + [Withholding] + [AmountPaidWithExtension].
Reject and
Continue
Reject and
Continue
Reject and
Continue
160
CA Franchise Tax Board
12/18/2013
5
CA Form 100/100S/100W/100X
BUSINESS RULES FOR TAX YEAR 2013
Version 2013v2.0
Rule Number Parent Schema
Rule Text
Severity
F100S-270
Form 100S, Line 35 [TotalPayments] must equal the sums of Line 31 through Line 34 [OverpaymentPriorYear] +
[AmountPaidEstimated] + [Withholding] + [AmountPaidWithExtension].
Reject and
Continue
F100-310
Refund Or Amount If Form 100, Line 42b [EstPenExceptionBorC] is checked, then Form 5806 must be attached.
Due
F100S-310
F100W-310
Reject and
Continue
If Form 100S/100W , Line 41b [EstPenExceptionBorC] is checked, then Form 5806 must be attached.
Reject and
Continue
F100-340
F100W-340
Schedule D
If Schedule D, Line 2 [STCGLFromInstallmentSales] or Line 7 [LTCGLFromInstallmentSales] amount is present, then
Form 3805E must be attached for each amount present.
Reject and
Continue
F100-330
F100S-330
F100W-330
F100-337
F100S-337
F100W-337
F100-338
F100S-338
F100W-338
F100-339
F100S-339
F100W-339
F100-341
F100S-341
F100W-341
F100-350
F100W-350
Schedule J
If Schedule J, Line 2 [LookBackInterest] is present, then Form 3834 must be attached.
Reject and
Continue
If Schedule J, Line 5 [CreditRecaptureAmount] attribute [caForm3805ZIndicator] is present, then Form 3805Z, Part I, Line
1b [HiringRecapture] amount must be present.
Reject and
Continue
If Schedule J, Line 5 [CreditRecaptureAmount] attribute [caForm3807Indicator] is present, then Form 3807, Part II, Line 2b Reject and
[HiringRecapture] amount must be present.
Continue
F100S-350
F100S-355
Error Type
Schedule K
F100S-365
If Schedule J, Line 5 [CreditRecaptureAmount] attribute [caForm3809Indicator] is present, then Form 3809, Side 1, Part
IV, Line 4 [HiringCredit] amount must be present.
Reject and
Continue
If Schedule J, Line 5 [CreditRecaptureAmount] attribute [caForm3808Indicator] is present, then Form 3808, Side 1, Part I,
Line 2 [HiringRecapture] amount must be present.
Reject and
Continue
If Schedule J, Line 6 amount [AddOnTaxesCreditRecaptureTotal] is present, then Form 100/100W , Line 37
[TaxMinusCreditsAndPayments] or Line 38 [OverpaymentBeforePenaltyAndInt] attribute [SchJIndicator] must be present
and equal "From Schedule J".
Reject and
Continue
If Schedule J, Line 6 amount [AddOnTaxesCreditRecaptureTotal] is present, then Form 100S, Line 36
[TaxMinusCreditsAndPayments] or Line 37 [OverpaymentBeforePenaltyAndInt] attribute [SchJIndicator] must be present
and equal "From Schedule J".
Reject and
Continue
If Schedule K, Line 2, column (c) [NetRentalRealEstateIncomeLoss] amount is present, then Federal form 8825 must be
attached to the state return.
Reject and
Continue
If Schedule K, Line 11, column (d) [RecoveryPropertyExpenses] is present, then Schedule B (100S) must be attached.
Reject and
Continue
Reject and
Continue
Reject and
Continue
Reject and
Continue
Reject and
Continue
F100S-368
Schedule K-1
There must be one or more Schedule K-1 (100S) attached to Form 100S.
F100-370
F100W-370
F100S-370
Schedule F
If Schedule F, Line 2 [CostOfGoodsSold] is present, it must equal Schedule V Line 7 [CostOfGoodsSold].
F100-410
F100W-410
CA Franchise Tax Board
If Schedule F, Line 2 [CostOfGoodsSold] is present, it must equal Schedule V, Line 8 [CostOfGoodsSold].
If Schedule F, Line 20 [Depreciation] amount is present, then Form 3885 must be attached.
161
12/18/2013
6
CA Form 100/100S/100W/100X
BUSINESS RULES FOR TAX YEAR 2013
Version 2013v2.0
Rule Number Parent Schema
Rule Text
Severity
F100-420
If Schedule F, Line 30 [NetIncomeBeforeCAAdj] is present, the amount must equal Form 100, Line 1 [NetIncome].
F100S-420
If Schedule F, Line 22 [OrdinaryIncomeLoss] is present, then amount must equal Form 100S, Line 1
[TradeOrBusinessIncomeLoss].
Reject and
Continue
Reject and
Continue
F100W-420
If Schedule F, Line 29 [NetIncomeBeforeCAAdj] is present, the amount must equal Form 100W, Line 1 [NetIncome].
SCHD1-010
Schedule D-1
SCHD1-020
If Schedule D-1, Line 4 [GainInstallmentSalesForm3805E] amount is significant, then Form 3805E must be attached.
If Schedule D-1, line 5 [GainLossForm8824] amount is significant, then Federal form 8824 must be attached to the state
return.
If Schedule D-1, Line 14 [NetGainLossForm4684] amount is significant, then Federal form 4684 must be attached to the
state return.
If Schedule D-1, Line 15 [OrdinaryGainInstalSalesFrm3805E] amount is significant, then Form 3805E must be attached.
SCHD1-050
SCHD1-060
SCHD1-070
If Schedule D-1, Line 16 [OrdGainLossLikeKindExchg8824] amount is significant, then Federal Form 8824 must be
attached to the state return.
Schedule D-1, Line 17 [TotalOrdinaryGainLoss] must equal the sum of Line 10, column (g) [GainOrLoss] - Line 11
[OrdinaryLoss] + Line 12 [PropertyGainNonrecapturedLoss] + Line 13 [TotalSectionPropertyAmount] + Line 14
[NetGainLossForm4684] + Line 15 [OrdinaryGainInstalSalesFrm3805E] + Line 16 [OrdGainLossLikeKindExchg8824].
SCHD1-080
SCHD1-090
Reject and
Continue
Reject and
Continue
Reject and
Continue
Reject and
Continue
Reject and
Continue
Reject and
Continue
Reject and
Continue
Schedule D-1, Line 34 [TotalSectionPropertyAmount] must equal the sum of Column A through D of Lines 28b
[Section1245PropertyAmount] + 29g [Section1250PropertyAmount] + 30c [Section1252PropertyAmount] + 31b
[Section1254PropertyAmount] + 32b [Section1255PropertyAmount] and entered on Part II, Line 13
[TotalSectionPropertyAmount].
Reject and
Continue
If Schedule R, Line 1b [WatersEdgeOffset] amount is present, then Form 2424 must be attached.
Schedule R, Line 33 [NetBeforeContributions] must equal the sum of Line 18b [NetApportionedToCA], Line 27
[NetAllocableToCA], Line 31 [TotalApportionedToCA], and Line 32 [PostApportionedAllocatedNetting].
Schedule R, Line 35 [NetCAIncomeLoss] must equal the sum of Line 33 [NetBeforeContributions] and Line 34
[ContributionsAdjustment].
If Schedule R, Line 35 [NetCAIncomeLoss] is present, the amount must equal Form 100 or 100W Side 1, Line 19
[NetIncomeState] or Form 100S, Side 1, Line 16 [NetIncomeState] amount.
Reject and
Continue
Reject and
Continue
Reject and
Continue
Reject and
Continue
Reject and
Continue
Reject and
Continue
Reject and
Continue
SCHR-060
Schedule R-1, Part B Line 1, column (a) [TotalProperty] amount must be equal to or greater than Line 1, column (b)
[TotalProperty] amount.
Reject and
Continue
SCHR-070
Schedule R-1, Part B Line 2, column (a) [TotalPayroll] amount must be equal to or greater than Line 2, column (b)
[TotalPayroll] amount.
Reject and
Continue
SCHR-015
(100S/100W)
SCHR-020
Schedule R
SCHR-030
SCHR-040
SCHR-043
SCHR-045
SCHR-050
Schedule R, Line 1c [CombinedOffsetAndNetIncomeLoss] must equal Line 1a [NetIncomeLossAfterAdjustments] + Line
1b [WatersEdgeOffset].
Schedule R, Line 4 [RentalProperty] must equal Line 3, column (c) [NetIncomeLoss] from
Schedule R-3.
Schedule R, Line 6 [SaleOfAssets] must equal Line 2 column (e) [GrandTotalGainLoss] from Schedule R-4.
162
CA Franchise Tax Board
12/18/2013
Error Type
7
CA Form 100/100S/100W/100X
BUSINESS RULES FOR TAX YEAR 2013
Version 2013v2.0
Rule Number Parent Schema
Rule Text
Severity
SCHR-080
Schedule R-1, Part B Line 3, column (a) [TotalSales] amount must be equal to or greater than Line 3, column (b)
[TotalSales] amount.
Reject and
Continue
SCHR-090
Schedule R, Side 1, Line 18a [ApportionmentPercentage] must equal Schedule R-1, Part A Line 2
[SalesApportionmentPercentage] or Part B Line 5 [ApportionmentPercentage] amount.
Reject and
Continue
SCHR-100
(100/100W)
If a corporation is listed in Schedule R-7 Part I, then Box A [IsCABusiness] and/or Box B [HasCAPropertyPayrollSales]
must be checked.
Reject and
Continue
SCHR-110
(100/100W)
SCHP-010
Schedule R-7 Part I, [IsKeyCorporation] must be checked “Yes” for one and only one corporation.
Reject and
Continue
Reject and
Continue
Schedule P
Schedule P, Line 2L [TotalAdj] must equal the sum of Lines 2a [Depreciation] + Line 2b [AmortzCertPollutionCtrlFacilit] +
Line 2c [AmortzMiningExplortnDevCosts] + Line 2d [BasisAdjustments] + Line 2e [LongTermContracts] + Line 2f
[InstallmentSales] + Line 2g [TaxShelterFarmActivities] + Line 2h [PassiveActivities] + Line 2i [LossLimitations] + Line 2j
[BeneficiaryAmtFromK1] + Line 2k [MerchantMarineCapConstFunds].
SCHP-020
Schedule P, Line 3c [TotalPreferenceItems] must equal the sum of Lines 3a [Depletion] + Line 3b [IntangibleDrillingCosts]. Reject and
Continue
SCHP-030
Schedule P, Line 4a [PreAdjAMTI] must equal the sum of Line 1 [NetIncomeLossAfterCAAdj] + Lines 2l [TotalAdj] + Line
3c [TotalPreferenceItems].
Reject and
Continue
SCHP-040
Schedule P, Line 6 [PreAdjAMTIPlusACEAdj] must equal the sum of Lines 4b [ApprPreAdjAMTI] + Line 5f [ACEAdj] , or
must equal zero.
Schedule P, Line 17 [TentativeMinimumTax] must equal the sum of Line 15 [ReducedAMTIExemption] + Line 16
[BankAndFinancialCorpTMT], only if the difference of the APB and the APE is equal to or greater than 12 months.
Reject and
Continue
Reject and
Continue
If the [CA-Payment] document is present, then the Account Period Ending Date [AccountPeriodEnd] on your Return
Payment request must match the Tax Period End Date [TaxPeriodEndDate] in the Return Header [CA-ReturnHeader].
Reject and
Continue
If the [CA-Payment] document is present, then the Account Period Ending Date [AccountPeriodEnd] on your Estimate
Payment request must be greater than the Tax Period End Date [TaxPeriodEndDate] in the Return Header [CAReturnHeader].
Reject and
Continue
If Form 3523, Line 17b [ReducedRegularCredit] amount is present, then attribute [Section280CElection] must be present
and contain the value "Section280C(c)".
Reject and
Continue
If Form 3523, Line 39b [RdcdAltIncrementalCredit] amount is present, then attribute [Section280CElection] must be
present and contain the value "Section280C(c)".
Reject and
Continue
If Form 3805E Line 12 [IncomeRecapture] amount is present, then Schedule D-1 must be attached.
SCHP-050
PMT-020
CA-Payment
PMT-030
F3523-010
Form 3523
F3523-020
F3805E-010
Form 3805E
F3805E-020
Form 3805E, Line 13 [SumOfAdjBasisCommIncomeRcptr] must equal the sum of Line 10 [AdjustedBasis] + Line 11
[CommissionsOtherExpensesOfSale] + Line 12 [IncomeRecapture].
Reject and
Continue
Reject and
Continue
F3805E-030
Form 3805E, Line 18 [ContractPrice] must equal the sum of Line 7 [SellingPriceLessMortgageIndbt] and Line 17
[MortgLessAdjBasisCommIncmRcptr], unless Line 14 [SumLessAdjBasisCommIncmRcptr] is less than or equal to zero.
Reject and
Continue
Error Type
163
CA Franchise Tax Board
12/18/2013
8
CA Form 100/100S/100W/100X
BUSINESS RULES FOR TAX YEAR 2013
Version 2013v2.0
Rule Number Parent Schema
Rule Text
Severity
F3805E-040
Form 3805E, Line 26 [InstalSaleIncmLessOrdnryIncm] must equal the result of Line 24 [InstallmentSaleIncome] minus
Line 25 [OrdinaryIncomePart].
Form 3805E, Line 37 [PaymentPriceLessOrdinaryIncome] must equal the result of Line 35
[TotPymtPrcMultipliedGroPrftPct] minus Line 36 [OrdinaryIncmUnderRecaptureRls].
Reject and
Continue
Reject and
Continue
If Form 5806 Line 42 [ExceptionMet] or line 64 [ExceptionMet] is checked "Yes", then Form 100 Line 42b
[EstPenExceptionBorC] must be checked.
Reject and
Continue
F3805E-050
F5806-010
Form 5806
F5806-015
G0000-010
General Form
Rules
G0000-020
G0000-025
(100/100W)
G0000-030
(100/100W)
X0000-010
General Schema
Rules
If Form 5806 Line 42 [ExceptionMet] or line 64 [ExceptionMet] is checked "Yes", then Form 100S or 100W Line 41b
[EstPenExceptionBorC] must be checked.
Forms 3805Z, 3806, 3807, 3808 and 3809 Schedule Z Part III [SCorpCrLimitation] must be blank, if filed with Form 100 or
100W.
Forms 3805Z, 3806, 3807, 3808 and 3809 Schedule Z Part II [CrLimitation] must be blank, if filed with Form 100S.
Reject and
Continue
Reject and
Continue
Reject and
Continue
The [CAReturnHeaderDocumentId] in the Schedule R-7 must equal a document ID [documentId] from the Parent or
Reject and
Subsidiary CA-ReturnHeader attribute.
Continue
The [CAReturnHeaderDocumentID] in every schedule included in the CA-CombinedReportSchedules must match a CAReject and
ReturnHeader [documentId]. The [CAReturnHeaderDocumentID] in every schedule included in the CAContinue
Your State return does not match the latest published FTB Schema or is not well formed. You must contact your software Reject and
provider to resolve this error.
Stop
X0000-020
Your Federal return does not match the latest published IRS Schema or is not well formed. You must contact your
software provider to resolve this error.
Reject and
Stop
R0000-050
The EFIN on your return must match the EFIN on the submission manifest. You must contact your software provider to
resolve this error.
Reject and
Continue
R0000-060
The number of Binary Attachment files computed by FTB must match the Binary Attachment count attribute
[binaryAttachmentCount] from the CA Return Header [CA-ReturnHeader] in the CA-Return element.
Reject and
Stop
R0000-065
The total number of documents contained within [CA-ReturnData] or [CA-CombinedReportSchedules] must match the
document count attribute [documentCount] contained within the specific [CA-ReturnData] or [CACombinedReportSchedules] element, as computed by FTB.
Reject and
Stop
R0000-070
R0000-080
A federal return (XML) must be attached with every state submission except with the CA Form 568, CA Form 100X, CA
Form 199, or when Form 565, Question H(3) [AmendedReturn] is checked, or when Form 100 [TypeOfCorp] = "FASIT",
The tax year in the Return Header must match the tax year in the Submission Manifest.
R0000-085
The Return Type in the Return Header must match the Submission Type in the Submission Manifest.
Reject and
Stop
Reject and
Stop
Reject and
Stop
T0000-010
CA-Transmission
Manifest
T0000-030
T0000-040
Error Type
The "Count" of submissions in the [SubmissionDataList] does not equal the actual number of submission ZIP archives/files Reject and
attached.
Stop
Transmission Manifest not present. Unable to proceed.
Reject and
Stop
Multiple Transmission Manifests are present. Unable to proceed.
Reject and
Stop
164
CA Franchise Tax Board
12/18/2013
9
CA Form 100/100S/100W/100X
BUSINESS RULES FOR TAX YEAR 2013
Version 2013v2.0
Rule Number Parent Schema
Rule Text
Severity
X0000-030
T0000-070
Your Transmission Manifest does not match the latest published FTB Schema or is not well formed. You must contact
your software provider to resolve this error.
The Transmission ID must match the "Transmission ID" portion of the original outer ZIP archive/file name.
T0000-080
The "ETIN" portion of your Transmission ID must match the ETIN in the Transmission Manifest.
T0000-090
The "Current Year" portion of your Transmission ID is not current.
T0000-100
T0000-110
The "Julian Date" portion of your Transmission ID is outside the acceptable range (cannot be more than five days prior to,
or one day after the actual processing date).
The "Transmission ID" is not unique.
T0000-120
The ETIN in your Transmission Manifest is not recognized as an Authorized e-file Provider by FTB.
T0000-130
Not every "Submission ID" in the [SubmissionDataList] has a corresponding submission ZIP archive/file contained within
this transmission.
Invalid ZIP archive/file format. Unable to decompress data. Possibly corrupted.
Reject and
Stop
Reject and
Stop
Reject and
Stop
Reject and
Stop
Reject and
Stop
Reject and
Stop
Reject and
Stop
Reject and
Stop
Reject and
Stop
T0000-140
General
Transmission
Errors
T0000-150
Invalid directory structure. Unable to find items where they're expected to be located.
Reject and
Stop
No attachments/submissions are present. Unable to proceed.
Reject and
Stop
There is a problem with the name [TransmissionID] of your transmission file. All transmission files must have a naming
Reject and
convention that is according to the transmission specification contained in FTB Pub. 1346B. Please rename and resubmit Stop
the file
T0000-160
T0000-170
X0000-040
Error Type
CA-Submission
Manifest
S0000-020
S0000-040
S0000-050
S0000-060
S0000-070
S0000-080
S0000-090
Your Submission Manifest does not match the latest published FTB Schema or is not well formed. You must contact your
software provider to resolve this error.
Reject and
Stop
The Submission ID [SubmissionID] must match the "Submission ID" portion of the original outer ZIP archive/file name.
Reject and
Stop
The "EFIN" portion of your Submission ID must match the EFIN in the Submission Manifest.
Reject and
Stop
The "Current Year" portion of your Submission ID is not current.
Reject and
Stop
The "Julian Date" portion of your Submission ID is outside the acceptable range (cannot be more than five days prior to, or Reject and
one day after the actual processing date).
Stop
Your Submission ID is not unique.
Reject and
Stop
The EFIN in your Submission Manifest is not recognized as an Authorized e-file Provider by FTB.
Reject and
Stop
The Tax Year the submission applies to is either incorrectly identified or not supported (currently Tax Years 2011, 2012
Reject and
and 2013 can be submitted).
Stop
165
CA Franchise Tax Board
12/18/2013
10
CA Form 100/100S/100W/100X
BUSINESS RULES FOR TAX YEAR 2013
Version 2013v2.0
Rule Number Parent Schema
Rule Text
Severity
S0000-095
Our records indicate that you are not authorized to submit a tax return of a type and for a tax year specified in the
Submission manifest.
Invalid ZIP archive/file format. Unable to decompress data. Possibly corrupted.
Reject and
Stop
Reject and
Stop
S0000-110
Invalid directory structure. Unable to find items where they're expected to be located.
S0000-120
Submission Manifest not present. Unable to proceed.
S0000-130
Multiple Submission Manifests are present. Unable to proceed.
S0000-140
A State submission is not present. Unable to proceed.
S0000-150
Multiple State submissions are present. Only one State submission XML Data is allowed in each Submission ZIP Archive.
Unable to proceed.
Reject and
Stop
Reject and
Stop
Reject and
Stop
Reject and
Stop
Reject and
Stop
S0000-170
Multiple Federal submissions are present. Only one Federal submission XML Data is allowed in each Submission ZIP
Archive. Unable to proceed.
Reject and
Stop
S0000-100
General
Submission Errors
Error Type
166
CA Franchise Tax Board
12/18/2013
11
167
1120S BUSINESS RULES FOR TAX YEAR 2013
Version 2013v3.1
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F1118-001
If Schedule C Part I Line 1a, 'ForeignCorporationName' has a value, then Form 1118, Schedule C
Part I Line 1b 'ForeignCorporationEIN', or Schedule C Part I Line 1c
'ForeignEntityReferenceIdNumber' must have a value.
If Schedule C Part II Line 1a, 'ForeignCorporationName' has a value, then Form 1118, Schedule C
Part II Line 1b 'ForeignCorporationEIN', or Schedule C Part II Line 1c
'ForeignEntityReferenceIdNumber' must have a value.
If Schedule C Part III Line 1a, 'ForeignCorporationName' has a value, then Form 1118, Schedule C
Part III Line 1b 'ForeignCorporationEIN', or Schedule C Part III Line 1c
'ForeignEntityReferenceIdNumber' must have a value.
If Schedule D Part I Section A Line 1a, 'SecondTierCorpName' has a value, then Form 1118,
Schedule D Part I Section A Line 1b 'SecondTierCorpEIN', or Schedule D Part I Section A Line 1c
'ForeignEntityReferenceIdNumber' must have a value.
If Schedule D Part I Section B Line 1a, 'SecondTierCorpName' has a value, then Form 1118,
Schedule D Part I Section B Line 1b 'SecondTierCorpEIN', or Schedule D Part I Section B Line 1c
'ForeignEntityReferenceIdNumber' must have a value.
If Schedule D Part II Section A Line 1a, 'ThirdTierCorpName' has a value, then Form 1118,
Schedule D Part II Section A Line 1b 'ThirdTierCorpEIN', or Schedule D Part II Section A Line 1c
'ForeignEntityReferenceIdNumber' must have a value.
If Schedule D Part II Section B Line 1a, 'ThirdTierCorpName' has a value, then Form 1118,
Schedule D Part II Section B Line 1b 'ThirdTierCorpEIN' , or Schedule D Part II Section B Line 1c
'ForeignEntityReferenceIdNumber' must have a value.
If Schedule E Part I Line 1a, 'FourthTierCorpName' has a value, then Form 1118, Schedule E Part I
Line 1b 'FourthTierCorpEIN', or Schedule E Part I Line 1c 'ForeignEntityReferenceIdNumber' must
have a value.
If Schedule E Part II Line 1a, 'FifthTierCorpName' has a value, then Form 1118, Schedule E Part II
Line 1b 'FifthTierCorpEIN', or Schedule E Part II Line 1c 'ForeignEntityReferenceIdNumber' must
have a value.
If Schedule E Part III Line 1a, 'SixthTierCorpName' has a value, then Form 1118, Schedule E Part
III Line 1b 'SixthTierCorpEIN', or Schedule E Part III Line 1c 'ForeignEntityReferenceIdNumber'
must have a value.
If a "De Minimis Exception Election" [DeMinimisExceptionElection] is present in the return, then
Form 8697 must also be present in the return.
If a "Post-Completion Adjustments Election" [PostCompletionAdjustmentsElection] is present in the
return, then Form 8697 must also be present in the return.
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing
Document
Missing
Document
Reject
Active
Reject
Active
F1118-002
F1118-003
F1118-004
F1118-005
F1118-006
F1118-007
F1118-008
F1118-009
F1118-010
F1120-214
F1120-215
168
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F1120-216
Active
Reject
Active
Reject
Active
F1120S-013-01
If Form 1120S, Line 23c has a non-zero value, then Form 4136 must be attached.
Reject
Active
F1120S-015-01
If Form 1120S, Line 22c has a non-zero value and the dotted Line contains the value "TAX FROM
FORM 4255" ('taxFromForm4255Cd' has the value "TAX FROM FORM 4255', then Form 4255
must be attached to Form 1120S, Line 22c.
When Form 1120S, Line 22c 'TotalTaxAmt' plus(+) Line 24 'EsPenaltyAmt' is greater than Line 23d
'TotalPaymentsAmt', then Line 22c plus(+) Line 24 minus(-) Line 23d must equal Line 25
'BalanceDueAmt'. If a value is not provided for any of the lines involved in this rule, treat that Line
as having the value zero.
When Form 1120S, Line 22c 'TotalTaxAmt' plus(+) Line 24 'EsPenaltyAmt' is less than Line 23d
'TotalPaymentsAmt', then Line 23d minus(-) [ Line 22c plus(+) Line 24] must equal Line 26
'OverpaymentAmt'. If a value is not provided for any of the lines involved in this rule, treat that Line
as having the value zero.
If Form 1120S, Line 24, checkbox "Form 2220 is attached" is checked, then Form 2220 must be
attached.
There can be no more than one Form 8586 attached to Form 1120S.
Missing
Document
Missing
Document
Missing
Document
Missing
Document
Missing
Document
Reject
F1120S-010-01
If a "Delayed Reapplication Method Election" [DelayedReapplicationMethodElection] is present in
the return, then Form 8697 must also be present in the return.
If a "Simplified Marginal Impact Method Election" [SimplifiedMarginalImpactMethodElection] is
present in the return, then Form 8697 must also be present in the return.
If Form 1120S, Line 22b has a non-zero value, then Schedule D (Form 1120S) must be attached.
Reject
Active
Math Error
Reject
Active
Math Error
Reject
Active
Missing
Document
Multiple
Documents
Missing
Document
Missing
Document
Missing
Document
Missing
Document
Database
Validation
Error
Missing Data
Reject
Active
Reject
Active
Reject
Active
Reject
Active
Reject
Active
Reject
Active
Alert
Disabled
Reject
Active
Database
Validation
Error
Reject
Active
F1120-217
F1120S-018-01
F1120S-019-01
F1120S-033-01
F1120S-122
F1120S-162-01
F1120S-179-01
F1120S-217-01
F1120S-233-01
F1120S-236-01
F1120S-238-01
F1120S-239-01
If Form 1120S, Line 22c, dotted Line contains the value "FROM FORM 8866" ('form8866Cd' has the
value "FROM FORM 8866', then Form 8866 must be attached.
If Form 1120S, Line 22c, dotted Line contains the value "FROM FORM 8697" ('form8697Cd' has the
value "FROM FORM 8697', then Form 8697 must be attached.
If Form 1120S, Schedule K, Line 12d, dotted Line contains the value "FORM 4684" ('form4684Cd'
has the value "FORM 4684' then one or more Form 4684 must be attached.
If Form 1120S, Line C, checkbox "Schedule M-3 is attached" is checked, then Schedule M-3 (Form
1120S), must be attached.
The return type indicated in the return header did not match the return type established with the IRS
for the EIN. You may be contacted by the IRS.
If Form 1120S, Item G, has a choice of "Yes" indicated and binary attachment with Description
"Form 2553" is present in the return, then Item A, "S election effective date", must equal or precede
the 'TaxPeriodBeginDt' in the Return Header.
Filer's TIN and Name Control in the Return Header must match data in the e-File database unless
Form 1120S, Item H (2), checkbox "Name Change" is checked.
169
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F1120S-240-01
Active
Reject
Active
F1120S-243
There must be one or more Schedule K-1 (Form 1120S) attached to Form 1120S, Item I.
Reject
Active
F1120S-247-01
If Form 1120S, Item F "Total Assets" is greater than or equal to 10,000,000 (10 Million), then
Schedule M-3(Form 1120S) must be present in the return.
If Form 2220 is present in the return, Form 1120S, Line 24 must equal Form 2220, Line 38.
Form 1120S, Line 23c must equal Form 4136, Line 17.
If Form 1120S, Line 4 contains a non-zero value and the dotted Line does not contain "FORM 4684"
('form4684Cd' does not have the value "Form 4684', then Form 4797 must be attached.
If Form 1120S, Schedule K, Line 11 has a non-zero value then one or more Forms 4562 must be
present in the return.
If Form 1120S, Schedule K, Line 13(a) or Line 13(b) have a non-zero value, then Form 8586 must
be attached to either Line 13(a) or 13(b) as appropriate.
Form 1120S,Schedule K, Line 13f must equal the sum of all Forms 6478, Line 9.
Form 1120S, Line 2 must equal Form 1125-A, Line 8.
For a return filed for tax year 2013, the tax period ending date in the Return Header must be [ one
of the following values ("20131231", "20140131", "20140228", "20140331", "20140430",
"20140531", "20140630", "20140731", "20140831", "20140930", "20141031", "20141130") OR (1-3
days after the beginning of the month) OR (1-6 days before the end of the month) ] unless one of
the following is true: 1. checkbox "Final return" is checked. 2. choice of 'Yes' is indicated for first
year as an S corporation. 3. return is a short year return, i.e., difference between the tax period
beginning date and tax period ending date is less than 364 days.
If Form 1120S, Schedule B, Line 10 checkbox does not have a choice of "Yes" indicated and
Schedule M-3 (Form 1120S) is not present in the return, then Form 1120S, Schedule M-1, Line 8
must have a value.
For Form 1120S, if neither "Final return" nor "Amended return" checkboxes are checked, and Form
1120S, Sch B, Line 10 checkbox does not have a choice of "Yes" indicated, then Form 1120S,
Schedule L, Line 15d must have a value.
Form 1120S, Schedule L Line 22(b) "CapitalStockBOY" must equal Schedule D (Form 1120S), Line
23 "BuiltInGainsTax".
Form 1120S, Line 22b must equal Schedule D (form 1120S), Line 23.
Due to the American Taxpayer Relief Act of 2012, MeF is not accepting the following forms at this
time. Forms 4136, 5471, 5471 Schedule J, 5471 Schedule M, 5471 Schedule O, 5735, 5884, 5884B, 6478, 6765, 8820, 8834, 8844, 8845, 8864, 8874, 8900, 8903, 8908, 8909, 8910, 8911, 8912,
8923, 8932 and 8936.
If Form 1120S Line 1c 'NetGrossReceiptsOrSalesAmt' is non-zero, then Form 1120S Line 1a
'GrossReceiptsOrSalesAmt' or Line 1b 'ReturnsAndAllowancesAmt' must be non-zero.
Missing
Document
Missing
Document
Missing
Document
Missing
Document
Data Mismatch
Data Mismatch
Missing
Document
Missing
Document
Multiple
Documents
Data Mismatch
Data Mismatch
Incorrect Data
Reject
F1120S-242-01
If Form 1120S, Schedule K, Line 2 has a non-zero value, then one or more Forms 8825 must be
attached.
If Form 1120S, Schedule K, Line 13f has a non-zero value, then Form 6478 must be attached.
Reject
Active
Reject
Reject
Reject
Active
Active
Active
Reject
Active
Reject
Active
Reject
Reject
Reject
Active
Active
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Data Mismatch
Reject
Disabled
Data Mismatch
Incorrect Data
Reject
Reject
and Stop
Active
Disabled
Incorrect Data
Reject
Active
F1120S-251-01
F1120S-253-01
F1120S-254-01
F1120S-258-01
F1120S-261-01
F1120S-262-01
F1120S-263-01
F1120S-265-02
F1120S-266-01
F1120S-267-01
F1120S-268
F1120S-269-01
F1120S-270
F1120S-271-01
170
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F4562-002
If Form 4562, Line 1, 'MaximumDollarLimitationAmt' has a non-zero value, then Line 1,
'MaximumDollarLimitationAmt' must not be greater than 635,000.
If Form 4562, Line 3, 'ThresholdCostOfSect179PropAmt' has a non-zero value, then Line 3,
'ThresholdCostOfSect179PropAmt' must not be greater than 2,600,000.
If Form 5471 is attached, then Schedule N (Form 1120), Line 4b must have a non-zero value.
If Form 5471, 'dormantForeignCorporationCd' is not present in the Return, and Form 5471, Item B,
checkbox "3" is checked, then one or more "Category 3 Filer Statements"
[Category3FilerStatement] must be attached.
If Form 5471, 'dormantForeignCorporationCd' is not present in the Return, and Form 5471,
Schedule C, Line 8, Columns "Functional Currency" or "US Dollars" has a non-zero value, then
"Other Income Statement" [OtherIncomeForm5471Statement] must be attached.
If Form 5471, 'dormantForeignCorporationCd' is not present in the Return, and Form 5471,
Schedule C, Line 16, Columns "Functional Currency" or "US Dollars" has a non-zero value, then
"Itemized Other Deductions Schedule" [ItemizedOtherDeductionsSchedule2] must be attached.
If Form 5471, 'dormantForeignCorporationCd' is not present in the Return, and Form 5471,
Schedule H, Line 2h, Columns "Net Additions" or "Net Subtractions" has a non-zero value, then
"Earnings and Profits Other Adjustments Statement" [EarningsAndProfitsOtherAdjStmt] must be
attached.
If Form 5471, 'dormantForeignCorporationCd' is not present in the Return, and Form 5471,
Schedule F, Line 6, Column (a) or Column (b) has a non-zero value, then "Investment In
Subsidiaries Statement" [InvestmentInSubsidiariesStmt] must be attached.
If Form 5471, 'dormantForeignCorporationCd' is not present in the Return, and Form 5471,
Schedule G, Line 1, checkbox 'Yes' is checked, then one or more "Owns Foreign Partnership
Statement" [OwnsForeignPartnershipStmt] must be attached.
If Form 5471, 'dormantForeignCorporationCd' is not present in the Return, and Form 5471,
Schedule F, Line 4, Column (a) or Column (b) has a non-zero value, then "Itemized Other Current
Assets Schedule" [ItemizedOtherCurrentAssetsSchedule] must be attached.
If Form 5471, 'dormantForeignCorporationCd' is not present in the Return, and Form 5471,
Schedule F, Line 7, Column (a) or Column (b) has a non-zero value, then "Itemized Other
Investments Schedule" [ItemizedOtherInvestmentsSchedule] must be attached.
If Form 5471, 'dormantForeignCorporationCd' is not present in the Return, and Form 5471,
Schedule F, Line 12, Column (a) or Column (b) has a non-zero value, then "Itemized Other Assets
Schedule" [ItemizedOtherAssetsSchedule] must be attached.
If Form 5471, 'dormantForeignCorporationCd' is not present in the Return, and Form 5471,
Schedule F, Line 15, Column (a) or Column (b) has a non-zero value, then "Itemized Other Current
Liabilities Schedule" [ItemizedOtherCurrentLiabilitiesSchedule] must be attached.
If Form 5471, 'dormantForeignCorporationCd' is not present in the Return, and Form 5471,
Schedule F, Line 17, Column (a) or Column (b) has a non-zero value, then "Itemized Other
Liabilities Schedule" [ItemizedOtherLiabilitiesSchedule] must be attached.
Form 5471 'EmployerEIN' or 'ForeignEntityReferenceIdNumber' must have a value.
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Missing Data
Missing
Document
Reject
Reject
Active
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing Data
Reject
Active
F4562-003
F5471-001-01
F5471-034-01
F5471-035-01
F5471-036-01
F5471-037-01
F5471-038-01
F5471-039-01
F5471-040-01
F5471-041-01
F5471-042-01
F5471-043-01
F5471-044-01
F5471-071
171
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F6765-003-01
F6765-004-01
Form 6765, Line 10 'FixedBasedPct' must not be greater than 16% (0.16000).
If Form 6765 has significant data on any Line in Section A (Lines 1 through 17), then if an amount is
entered on any Line in Section B (Lines 18 through 32) it must have a zero value.
If 'ForeignEntityName' has a value, then Form 8275, 'ForeignEntityEIN' or
'ForeignEntityReferenceIdNumber' must have a value.
If 'ForeignEntityName' has a value, then Form 8275-R, 'ForeignEntityEIN' or
'ForeignEntityReferenceIdNumber' must have a value.
The year of the 'ContributionDt' in "Contributions of Motor Vehicles, Boats, and Airplanes
Statement" [ContributionsOfMotorVehiclesBoatsAndAirplanesStatement] must equal the 'TaxYr'
year in the Return Header.
The year of the 'SaleDt' in "Contributions of Motor Vehicles, Boats, and Airplanes Statement"
[ContributionsOfMotorVehiclesBoatsAndAirplanesStatement] must equal the 'TaxYr' in the Return
Header or the year immediately following the 'TaxYr' in the Return Header.
If "Contributions of Motor Vehicles, Boats, and Airplanes Statement"
[ContributionsOfMotorVehiclesBoatsAndAirplanesStatement] is attached to Section A
'InformationOnDonatedProperty', then Line 1 Column (b) checkbox 'DonatedPropertyVehicleInd'
must be checked for the corresponding vehicle.
If "Contributions of Motor Vehicles, Boats, and Airplanes Statement"
[ContributionsOfMotorVehiclesBoatsAndAirplanesStatement] is attached to Section B
'PropertyInformation', then Line 4i checkbox 'VehicleInd' must be checked.
If "Contemporaneous Written Acknowledgment Statement"
[ContemporaneousWrittenAcknowledgmentStatement] is attached to Section A
'InformationOnDonatedProperty', then Line 1 Column (b) checkbox 'DonatedPropertyVehicleInd'
must be checked for the corresponding vehicle.
If "Contemporaneous Written Acknowledgment Statement"
[ContemporaneousWrittenAcknowledgmentStatement] is attached to Section B
'PropertyInformation', then Line 4i checkbox 'VehicleInd' must be checked.
If Form 8283, Section A Line 1 Column (b) checkbox 'DonatedPropertyVehicleInd' is checked, then
"Contributions of Motor Vehicles, Boats, and Airplanes Statement"
[ContributionsOfMotorVehiclesBoatsAndAirplanesStatement] or "Contemporaneous Written
Acknowledgment Statement" [ContemporaneousWrittenAcknowledgmentStatement] must be
attached to 'InformationOnDonatedProperty' for the corresponding vehicle.
If Form 8283, Section B Line 4i checkbox 'VehicleInd' is checked, then "Contributions of Motor
Vehicles, Boats, and Airplanes Statement"
[ContributionsOfMotorVehiclesBoatsAndAirplanesStatement] or "Contemporaneous Written
Acknowledgment Statement" [ContemporaneousWrittenAcknowledgmentStatement] must be
attached to 'PropertyInformation'.
If Form 8283, Section A Line 1 Column (b) checkbox 'DonatedPropertyVehicleInd' is checked, then
a binary attachment [with Description beginning with 'Form1098C' or
'DoneeOrganizationContemporaneousWrittenAcknowledgment'] must be attached to Form 8283.
Incorrect Data
Incorrect Data
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Active
Missing Data
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Missing Data
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Data Mismatch
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Data Mismatch
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Missing
Document
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Active
Missing
Document
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Active
Missing
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Active
Missing
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Missing
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F8275-001
F8275R-001
F8283-006-02
F8283-007-02
F8283-024
F8283-025
F8283-026
F8283-027
F8283-028-01
F8283-030
F8283-032-01
172
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F8283-033
If Form 8283, Section B Line 4i checkbox 'VehicleInd' is checked, then a binary attachment [with
Description beginning with 'Form1098C' or
'DoneeOrganizationContemporaneousWrittenAcknowledgment'] must be attached to Form 8283.
If Form 8283, Section A Line 1 Column (b) 'VIN' has a value, then Line 1 Column (b) checkbox
'DonatedPropertyVehicleInd' must be checked for the corresponding vehicle.
If Form 8283, Line 1 Column (b) checkbox 'DonatedPropertyVehicleInd' is checked, then Section A
Line 1 Column (b) 'VIN' for the corresponding vehicle must have a value.
Form 8609-A, Part I, Item A "Building Identification Number" must have a value.
If Form 8621, Part II, line G 'DeemedDivElectSec1297ePFICInd' checkbox is checked, then
'DeemedDivElectSec1297ePFICStmt' must be attached to Part II, line G.
If Form 8621, Part II, line H 'DeemedDivElectFrmrPFICInd' checkbox is checked, then
'DeemedDivElectRespectFormerPFICStmt' must be attached to Part II, line H.
F8621, 'PFICOrQEFEIN' or 'ForeignEntityReferenceIdNumber' must have a value.
If Form 8697, Part I, Line 10(c) 'NetAmtOfInterestOwedAmt' has a non-zero value then Part II, Line
11(d) 'NetAmtOfInterestOwedAmt' must have a zero value if an amount is entered.
Form 8820, Line 2(b) 'EmployerDifferentialWageCrAmt' must be equal to zero if an amount is
entered.
If Form 8825 is attached, and Line 2 "Gross rents" has a non-zero value for any Rental Real Estate
property, then "Total Gross Rents" must have a value greater than zero.
Form 8833 `EIN' or 'SSN' or 'ForeignEntityReferenceIdNumber' must have a value.
If Form 8834 is present, then for each vehicle listed on Line 1, 'VehicleModelYr' cannot be prior to
2008.
If Form 8834 is present, then for each vehicle listed on Line 2, 'VehiclePlacedInServiceDt' must be
after 02/16/2009.
If line 3a 'TaxOwnerName' has a value, then Form 8858, Line 3c(1), EIN or SSN in
'TaxOwnerUSIdNumberDetail' or line 3c(2) 'ForeignEntityReferenceIdNumber' must have a value.
Form 8858, Line 1b(1), EIN in 'FDEUSIdNumberDetail' or Line 1b(2)
'ForeignEntityReferenceIdNumber' must have a value.
Form 8864, Line 1(c), 'BiodieselAmt' must be equal to zero if an amount is entered.
Form 8864, Line 2(c), 'AgriBiodieselAmt' must be equal to zero if an amount is entered.
Form 8864, Line 3(c), 'AgriBiodieselAmt' must be equal to zero if an amount is entered.
Form 8864, Line 4(c), 'BiodieselMixAmt' must be equal to zero if an amount is entered.
Form 8864, Line 5(c), 'AgriBiodieselIncludedAmt' must be equal to zero if an amount is entered.
Form 8864, Line 6(c), 'RenewableDieselInclMixtureAmt' must be equal to zero if an amount is
entered.
Form 8864, Line 7(c), 'QualifiedAgriBioDieselProdAmt' must be equal to zero if an amount is
entered.
Form 8864, Line 8, 'BiodieselPlusAgriBioDieselAmt' must be equal to zero if an amount is entered.
Missing
Document
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Active
Missing Data
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Active
Missing Data
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Active
Missing Data
Missing Data
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Reject
Active
Active
Missing Data
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Active
Missing Data
Incorrect Data
Reject
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Active
Active
Incorrect Data
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Disabled
Missing Data
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Active
Missing Data
Incorrect Data
Reject
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Active
Deleted
Incorrect Data
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Deleted
Missing Data
Reject
Active
Missing Data
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Active
Incorrect Data
Incorrect Data
Incorrect Data
Incorrect Data
Incorrect Data
Incorrect Data
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Disabled
Disabled
Disabled
Disabled
Disabled
Disabled
Incorrect Data
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Disabled
Incorrect Data
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Disabled
F8283-034-01
F8283-035-01
F8609A-001-01
F8621-024
F8621-025
F8621-026-01
F8697-008-01
F8820-001-01
F8825-001-01
F8833-001-01
F8834-001-01
F8834-002-01
F8858-002-02
F8858-003
F8864-001
F8864-002-01
F8864-003-01
F8864-004
F8864-005-01
F8864-006
F8864-007
F8864-008
173
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F8865-185-01
If Form 8865 is present in the return, then Schedule N (Form 1120), Line 2 must have a non-zero
value.
Form 8865 'ForeignPartnershipEIN' or 'ForeignEntityReferenceIdNumber' must have a value.
If Form 8873 is present in the return, then Schedule N (Form 1120), Line 7b must have a non-zero
value.
If at least one Form 8873, Line 52, has a non-zero value, then Schedule N (Form 1120), Line 7c
must have a non-zero value.
Form 8881, Line 5 'CurrentYearCreditAmt' must not be greater than 500.
Missing Data
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Active
Missing Data
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Active
Missing
Document
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and Stop
Disabled
Incorrect Data
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Active
Incorrect Data
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Active
Incorrect Data
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Active
Incorrect Data
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Active
Incorrect Data
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Active
Incorrect Data
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Active
Incorrect Data
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Active
Incorrect Data
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Active
Incorrect Data
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Active
Incorrect Data
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Active
Incorrect Data
Incorrect Data
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Active
Active
Incorrect Data
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Active
F8865-232
F8873-001-01
F8873-003-01
F8881-001-01
F8900-001-01
F8907-001
F8907-002
F8907-003
F8910-007-01
F8910-008-01
F8910-009-01
F8910-010-01
F8910-011-01
F8910-012-01
F8910-013-02
F8910-020-01
F8936-012-01
F8936-013-01
If Form 8900 is present in the return, then Lines (1) 'QlfyRlrdTrackMaintExpendAmt', (2)
'FiftyPctRlrdTrackMaintExpndAmt', (3a) 'MilesOfRlrdTrackOwnorLsdQty', (3b)
'LessNumOfMileRlrdTrckIsAsgnQty', (3c) 'MlRlrdTrckAsgnByOwnrOrLsseeQty', (3d)
'TotalRlrdTrackMilesQty', (4) 'AdjustedTotalRailroadTrackAmt', and (5)
'QualifiedPctOfRlrdTrackAmt', must have a zero value if an amount is entered.
Form 8907, Line 2(b) 'NY1QlfyCokeAndCokeGasSoldQty' must be equal to zero if an amount is
entered.
Form 8907, Line 3(b) 'NY2QlfyCokeAndCokeGasSoldAdjRt' must be equal to zero if an amount is
entered.
Form 8907, Line 4(b) 'NY3QlfyCokeAndCokeGasSoldAmt' must be equal to zero if an amount is
entered.
If Form 8910, Part II, Line 7 'TotalBusinessInvestmentUseAmt' has a non-zero value, then
'VehicleDescriptionGrp' must have a value.
If Form 8910, Part II, Line 7 'TotalBusinessInvestmentUseAmt' has a non-zero value, then Part I
Line 2 'VIN' must have a value.
If Form 8910, Part II, Line 7 'TotalBusinessInvestmentUseAmt' has a non-zero value, then Part I
Line 3 'VehiclePlacedInServiceDt' must have a value.
If Form 8910, Part III, Line 15 'PersonalUsePartOfCreditAmt' has a non-zero value, then
'VehicleDescriptionGrp' must have a value.
If Form 8910, Part III, Line 15 'PersonalUsePartOfCreditAmt' has a non-zero value, then Part I Line
2 'VIN' must have a value.
If Form 8910, Part III, Line 15 'PersonalUsePartOfCreditAmt' has a non-zero value, then Part I Line
3 'VehiclePlacedInServiceDt' must have a value.
For Each "Vehicle Placed in Service Date" listed on Form 8910, Line 3 'VehiclePlacedInServiceDt'
the date must be after December 31, 2012 but before January 01, 2014.
For each 'VehicleYear' listed on Form 8910, Line 1, 'VehicleModelYr' must be 2011, 2012, or 2013.
If Form 8936 is present, then for each vehicle listed on Line 3, 'VehiclePlacedInServiceDt' must be
later than December 31, 2011 and before January 1, 2013.
If Form 8936 is present, then for each vehicle listed on Line 1, 'VehicleYear' must be 2011, 2012, or
2013.
174
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F8936-014-01
If Form 8936, Line 12 'TotalBusinessInvestmentUseAmt' has a non-zero value, then
'VehicleDescriptionGrp' must have a value.
If Form 8936, Line 12 'TotalBusinessInvestmentUseAmt' has a non-zero value, then 'VIN' must have
a value.
If Form 8936, Line 12 'TotalBusinessInvestmentUseAmt' has a non-zero value, then
'VehiclePlacedInServiceDt' must have a value.
If Form 8936, Line 23 'PersonalUsePartOfCreditAmt' has a non-zero value, then
'VehicleDescriptionGrp' must have a value.
If Form 8936, Line 23 'PersonalUsePartOfCreditAmt' has a non-zero value, then 'VIN' must have a
value.
If Form 8936, Line 23 'PersonalUsePartOfCreditAmt' has a non-zero value, then
'VehiclePlacedInServiceDt' must have a value.
If Form 8938, Part III 'InterestSumGrp' is present, then either 'WhereReportedFormAndLineTxt' or
'WhereReportedSchAndLineTxt' must have a value.
If Form 8938, Part III 'DividendSumGrp' is present, then either 'WhereReportedFormAndLineTxt' or
'WhereReportedSchAndLineTxt' must have a value.
If Form 8938, Part III 'RoyaltySumGrp' is present, then either 'WhereReportedFormAndLineTxt' or
'WhereReportedSchAndLineTxt' must have a value.
If Form 8938, Part III 'OtherIncomeSumGrp' is present, then either
'WhereReportedFormAndLineTxt' or 'WhereReportedSchAndLineTxt' must have a value.
If Form 8938, Part III 'GainLossSumGrp' is present, then either 'WhereReportedFormAndLineTxt' or
'WhereReportedSchAndLineTxt' must have a value.
If Form 8938, Part III 'DeductionSumGrp' is present, then either 'WhereReportedFormAndLineTxt' or
'WhereReportedSchAndLineTxt' must have a value.
If Form 8938, Part III 'CreditSumGrp' is present, then either 'WhereReportedFormAndLineTxt' or
'WhereReportedSchAndLineTxt' must have a value.
If Form 8941, Line 2 'SmllEmplrHIPFTEEmplForTaxYrCnt' has a value greater than "24", then Line
3 'AvgAnnualWagesPdForTxYrAmt', Line 4 'HIPPaidForEmplEmployedForCrAmt', Line 5 '
SmllEmplrHIPPotentiallyPaidAmt', Line 6 'SmllEmplrEligibleHIPPaidAmt', Line 7
'SmllEmplrEligHIPTimesPctAmt', Line 8 'SmllEmplrHIPFTECreditAmt', Line 9
'AnnualWgPdLessThanSpecifiedAmt', Line 10 'TotStPremSbsdyPdOrCrForHIPAmt' and Line 12
'SmallerAnnualWgPdOrHIPPdAmt', must be equal to zero if an amount is entered.
If Form 8941, Line 3 'AvgAnnualWagesPdForTxYrAmt' has a value greater than "49999", then Line
4 'HIPPaidForEmplEmployedForCrAmt', Line 5 ' SmllEmplrHIPPotentiallyPaidAmt', Line 6
'SmllEmplrEligibleHIPPaidAmt', Line 7 'SmllEmplrEligHIPTimesPctAmt', Line 8
'SmllEmplrHIPFTECreditAmt', Line 9 'AnnualWgPdLessThanSpecifiedAmt', Line 10
'TotStPremSbsdyPdOrCrForHIPAmt', Line 11 'HIPPdLessTotStPremOrCrAmt', and Line 12
'SmallerAnnualWgPdOrHIPPdAmt', must be equal to zero if an amount is entered.
Incorrect Data
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Active
Incorrect Data
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Active
Incorrect Data
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Active
Incorrect Data
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Active
Incorrect Data
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Active
Incorrect Data
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Active
Missing Data
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Active
Missing Data
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Active
Missing Data
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Active
Missing Data
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Active
Missing Data
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Active
Missing Data
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Active
Missing Data
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Active
Incorrect Data
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Active
Incorrect Data
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Active
F8936-015-01
F8936-016-01
F8936-017-01
F8936-018-01
F8936-019-01
F8938-001-01
F8938-002-01
F8938-003-01
F8938-004-01
F8938-005-01
F8938-006-01
F8938-007-01
F8941-003
F8941-004
175
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F8941-005
If Form 8941, line 6 'SmllEmplrEligibleHIPPaidAmt' has a non-zero value, then it must be equal to
Line 4 'HIPPaidForEmplEmployedForCrAmt' or Line 5 'SmllEmplrHIPPotentiallyPaidAmt', whichever
is less.
For each property on Form 8949, Part I and II, if Line 1(f) 'AdjustmentsToGainOrLossCd' has a
value, then the codes in 'AdjustmentsToGainOrLossCd' must not be repeated and must be in
alphabetical order.
For each property on Form 8949, Part I and II, if Line 1(f) 'AdjustmentsToGainOrLossCd' has a
value, then it must be one of the following: (B, C, E, H, L, M, N, O, P, Q, R, S, T, W, X, Z).
Form 8949, Part I, checkbox A 'TransRptOn1099BThatShowBssInd' must not be checked in more
than one 'ShortTermCapitalGainAndLossGrp'.
Form 8949, Part I, checkbox B 'TransRptOn1099BNotShowBasisInd' must not be checked in more
than one 'ShortTermCapitalGainAndLossGrp'.
Form 8949, Part I, checkbox C 'TransactionsNotRptedOn1099BInd' must not be checked in more
than one 'ShortTermCapitalGainAndLossGrp'.
Form 8949, Part II, checkbox D 'TransRptOn1099BThatShowBssInd' must not be checked in more
than one 'LongTermCapitalGainAndLossGrp'.
Form 8949, Part II, checkbox E 'TransRptOn1099BNotShowBasisInd' must not be checked in more
than one 'LongTermCapitalGainAndLossGrp'.
Form 8949, Part II, checkbox F 'TransactionsNotRptedOn1099BInd' must not be checked in more
than one 'LongTermCapitalGainAndLossGrp'.
No more than one Form 8949 can be referenced from Schedule D(Form 1120S).
Data Mismatch
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Active
Incorrect Data
Alert
Active
Incorrect Data
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Active
Incorrect Data
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Active
Incorrect Data
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Active
Incorrect Data
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Active
Incorrect Data
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Active
Incorrect Data
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Active
Multiple
Documents
Missing Data
Incorrect Data
Incorrect Data
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Active
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Active
Active
Active
Incorrect Data
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Active
Incorrect Data
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Active
Incorrect Data
Incorrect Data
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Active
Active
Incorrect Data
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F8949-002
F8949-003
F8949-012
F8949-013
F8949-014
F8949-015
F8949-016
F8949-017
F8949-021
F926-001
FPYMT-018-01
FPYMT-021-01
FPYMT-029-01
FPYMT-035-01
FPYMT-069-01
FPYMT-086
FPYMT-087
Form 926, 'TransfereeEIN' or 'ForeignEntityReferenceIdNumber' must have a value.
Taxpayer's Day Time Phone Number in IRS Payment Record cannot equal all zeros.
If the timestamp (in the GTX key or Response to Send Submissions Request) is after the due date
of the return (two and one half months after the 'TaxPeriodEndDt' in the Return Header), then the
'RequestedPaymentDt' in the "IRS Payment" [IRS Payment] must not be later than the date the
return was received and must not be prior to five days before the date the return was received by
the IRS.
If the timestamp is on or before the due date of the return (two months and 15 days after the
'TaxPeriodEndDt' in the Return Header), then the 'RequestedPaymentDt' in the "IRS Payment" [IRS
Payment] must be on the due date or before the due date but not more than 5 days prior to the
received date.
"Payment Amount" in the "IRS Payment" [IRSPayment] must not be greater than 200% of Form
1120S, Line 25, but cannot be greater than 99,999,999.
'PaymentAmt' in the IRS ES Payment Record must not be greater than 99,999,999.
'EstimatedPaymentDueDt' in the IRS ES Payment Record must not be more than 5 days prior to the
received date.
'EstimatedPaymentDueDt' in the IRS ES Payment Record must not be more than one year after the
received date.
176
Rule Number
Rule Text
Error Category
Severity
Rule
Status
FT-001-01
If Form T, Part I, Line 5a, 'OtherConsiderationAmt' has a non-zero value, then the literal on Part I,
Line 5b, 'OtherConsiderationNatureTxt' must have a value.
If Form T, Part III, Line 5a, 'OtherConsiderationAmt' has a non-zero value, then the literal on Part III,
Line 5b, 'OtherConsiderationNatureTxt' must have a value.
If Form T, Part I, Line 3b 'AcquiredDt' has a value, then the date must be after December 31, 2012
but before January 1, 2014.
If Form T, Part III, Line 3b 'SaleDt' has a value, then the date must be after December 31, 2012 but
before January 1, 2014.
The return type must be specified for each return in the return header.
Missing Data
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Active
Missing Data
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Incorrect Data
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Disabled
Incorrect Data
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Disabled
Missing Data
Reject
and Stop
Reject
and Stop
Reject
and Stop
Active
Incorrect Data
Reject
Active
Incorrect Data
Incorrect Data
Missing Data
Reject
Reject
Reject
Active
Active
Active
Incorrect Data
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Active
Data Mismatch
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Active
Incorrect Data
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Active
Incorrect Data
Incorrect Data
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Active
Active
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Incorrect Data
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FT-002-01
FT-003-02
FT-004-02
R0000-002
R0000-003
R0000-004-01
R0000-007
R0000-014-01
R0000-015-01
R0000-017-01
R0000-018-01
R0000-019
R0000-020
R0000-021
R0000-022
R0000-023
R0000-024
R0000-029
The return version (attribute 'returnVersion' of the Return element) must be specified for each return
in the return header.
'ReturnTypeCd' (specified in the Return Header) and the return version (specified by the
'returnVersion' attribute of the 'Return' element) of the return must match the return type and the
version supported by the Modernized e-File system.
For US Addresses, the first five digits of the Zip Code of the Filer's address in the Return Header
must be within the valid ranges of zip codes listed for the corresponding State Abbreviation in
Publication 4164.
SSN of the Preparer in the Return Header cannot be all zeros or all nines.
("PreparerFirmEIN") in the Return Header must not equal all nines.
If the element 'DiscussWithPaidPreparerInd' in the Return Header has a value of "Yes" indicated,
then the element 'PhoneNum' (in the parent element 'Preparer') must have a value.
The eight numeric digits of the PTIN (of the Preparer) following the letter P, must not equal all zeros
or all nines in the Return Header.
The number of return documents (forms, schedules, and supporting documents) included in the
return must equal the document count specified in the Return Data (documentCount attribute of the
ReturnData element of the Return).
If the Filer has a US address in the Return Header and State Abbreviation has the value "AA" then
the first three digits of the zip code must be 340.
The Employer Identification Number (EIN) of the Filer in the Return Header must not equal all nines.
If the Filer has a US address in the Return Header and State Abbreviation has the value "AE" then
the first three digits of the zip code must be in the range 090 - 098.
If the Filer has a US address in the Return Header and if the value of City is "APO" or "FPO", then
the value of State must equal "AA", "AE" or "AP".
If the Filer has a US address in the Return Header and State Abbreviation has the value "AP" then
first three digits of the zip code must be in the range 962 - 966.
If the Signature Option "PIN Number" is selected (the element "SignatureOption" in the Return
Header has a value of "PIN Number") then the following fields must have a value in the Return
Header: "PractitionerPIN", "TaxpayerPIN", "Name" of the "Officer", "Title" of the "Officer",
"DateSigned" and "PINEnteredBy" Indicator.
177
Missing Data
Data Mismatch
Active
Active
Rule Number
Rule Text
Error Category
Severity
Rule
Status
R0000-030-01
In the Return Header, if 'PractitionerPINGrp' is provided, then 'EFIN' in the 'PractitionerPINGrp' must
be the same as 'EFIN' in the 'OriginatorGrp'.
Taxpayer PIN in the Return Header cannot equal all zeros.
Signature Option in the Return Header is a required field and must have either the value "Binary
Attachment 8453 Signature Document" or "PIN Number".
If the Filer has a US address in the Return Header and State Abbreviation has the value "AA", "AE"
or "AP then the City must be "APO" OR "FPO".
The 'TaxPeriodEndDt' in the Return Header must be less than the Received Date.
The CUSIP Number cannot equal all zeros.
For US Addresses, the fourth and fifth digit of the Zip Code of the Filer's address in the Return
Header cannot both be zeros ("00"), except when the Zip code is 00800, 20500, 34000, 00600,
96100, 96900.
The Federal Submission Type in the IRS Submission Manifest must match the return type indicated
in the Return Header.
'TaxYear' specified in the IRS Submission Manifest must match 'TaxYr' in the Return Header.
Data Mismatch
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Active
Incorrect Data
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Active
Data Mismatch
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and Stop
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and Stop
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and Stop
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Active
Active
R0000-031
R0000-032-01
R0000-034
R0000-035-01
R0000-044-01
R0000-046
R0000-051
R0000-052-01
R0000-054-01
R0000-055-01
R0000-056
R0000-057
R0000-058
R0000-060
R0000-067
R0000-075-01
R0000-077-01
R0000-079-01
R0000-080-01
The 'EFIN' in the IRS Submission Manifest must match 'EFIN' in the 'OriginatorGrp' in the Return
Header.
If the signature option "Binary Attachment 8453 Signature Document" is selected (the element
'SignatureOptionCd' in the Return Header has a value of "Binary Attachment 8453 Signature
Document", then a binary attachment with Description "8453 Signature Document" must be present.
If Form 8838 is present in the return, then a binary attachment document with Description "8838
Signature Document" must be present.
Every attached file (i.e. binary attachment) must be referenced by the XML document that
represents it.
An XML document that represents a binary attachment must have a valid reference to an attached
file.
The EFIN in the Submission ID (the first six digits) must match the EFIN in the Submission
Manifest.
The attached files (i.e. binary attachments) in a submission zip archive must have distinct names.
'RoutingTransitNum' (RTN) must conform to the banking industry RTN algorithm.
If Form 1120S, Item H(4) "Amended Return" checkbox is checked, then "Amended Return
Changes" [AmendedReturnChanges] must be present in the return.
The TIN present in the IRS Submission Manifest must match the EIN provided in the Return
Header.
'TaxPeriodBeginDate' present in the IRS Submission Manifest must match 'TaxPeriodBeginDt'
provided in the Return Header.
178
Data Mismatch
Data Mismatch
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Document
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and Stop
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Active
Incorrect Data
Incorrect Data
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Document
Data Mismatch
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and Stop
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and Stop
Active
Active
Active
Active
Active
Rule Number
Rule Text
Error Category
Severity
Rule
Status
R0000-081-01
The TaxPeriodEndDate present in the IRS Submission Manifest must match 'TaxPeriodEndDt'
provided in the Return Header.
The TaxPeriodBeginDate and TaxPeriodEndDate must be provided in the IRS Submission
Manifest.
The IRS Submission type that was filed is not being accepted by Modernized e-File (MeF) at this
time. Please check the MeF web page under irs.gov for more information. The submission type
filed was <type>.
If you are a paid tax return preparer, you must use a Preparer Tax Identification Number (PTIN)
issued by the Internal Revenue Service (IRS) to identify yourself in the paid preparer section of the
tax return. In future years, tax returns may be rejected if an SSN, or any number that is not a valid
PTIN, is included in this field.
Tax Year in the IRS Submission Manifest must have a value.
Data Mismatch
Reject
and Stop
Reject
and Stop
Reject
and Stop
Active
R0000-082
R0000-120
R0000-142-01
R0000-143
R0000-144-02
R0000-148
R0000-193
R0000-900-01
'TaxYr' in the Return Header must equal one of the following values for the processing year 2014 ("2011", "2012", "2013").
'EIN' of the Filer in the Return Header must begin with "00" for submissions transmitted to the
Assurance Testing System (ATS).
Bank Account Number provided in the return must not be all zeros.
The return type indicated in the return header must match the return type established with the IRS
for the EIN.
R0000-904-03
Software ID in the Return Header must have passed testing for the form family and 'TaxYr'.
R0000-905-01
Electronic Filing Identification Number (EFIN) in the Return Header must be listed in the e-File
database and in accepted status.
R0000-906-01
Routing Transit Number (RTN) included in the return must be present in the e-File database.
R0000-932-01
If "Amended Return" or (Superseded for 1120/1120S/1120-F/1041) checkbox is not checked, then
taxpayer TIN in the Return Header must not be the same as a TIN of a previously accepted
electronic return for the return type and tax period indicated in the tax return.
If "Amended Return" or (Superseded for 1120/1120S/1120-F/1041) checkbox is not checked, then
taxpayer TIN in the Return Header must not be the same as a TIN of a previously accepted paper
return for the return type and tax period indicated in the tax return.
If Schedule A (Form 5713) is present in the return, then it must be referenced from one and only
one Form 5713.
If Schedule B (Form 5713) is present in the return, then it must be referenced from one and only
one Form 5713.
R0000-933-01
SA-F5713-001
SB-F5713-001
179
Missing Data
Unsupported
Active
Active
Incorrect Data
Alert
Active
Missing Data
Active
Incorrect Data
Reject
and Stop
Reject
Incorrect Data
Reject
Active
Incorrect Data
Database
Validation
Error
Database
Validation
Error
Database
Validation
Error
Database
Validation
Error
Duplicate
Condition
Reject
Reject
Active
Active
Reject
and Stop
Active
Reject
and Stop
Active
Reject
Active
Reject
Active
Duplicate
Condition
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Active
Rule Number
Rule Text
Error Category
Severity
Rule
Status
SC-F5713-001
If Schedule C (Form 5713) is present in the return, then it must be referenced from one and only
one Form 5713.
If Schedule D (F1065) Part I Lines 1b(d), or 1b(e), or 1b(g), or 1b(h) have a non-zero value, then
Form 8949, with checkbox "A" checked must be present in the return.
If Schedule D (F1065) Part I Lines 2(d), or 2(e), or 2(g), or 2(h) have a non-zero value, then Form
8949, with checkbox "B" checked must be present in the return.
If Schedule D (F1065) Part I Lines 3(d), or 3(e), or 3(g), or 3(h) have a non-zero value, then Form
8949, with checkbox "C" checked must be present in the return.
If Schedule D (F1065) Part II Lines 8b(d), or 8b(e), or 8b(g), or 8b(h) have a non-zero value, then
Form 8949, with checkbox "D" checked must be present in the return
If Schedule D (F1065) Part II Lines 9(d), or 9(e), or 9(g), or 9(h) have a non-zero value, then Form
8949, with checkbox "E" checked must be present in the return.
If Schedule D (F1065) Part II Lines 10(d), or 10(e), or 10(g), or 10(h) have a non-zero value, then
Form 8949, with checkbox "F" checked must be present in the return.
Schedule D (1120S) Line 1b(h), 'TotalGainOrLossAmt' must equal Form 8949, Part I Line 2h,
'TotalGainOrLossAmt' attached to Schedule D (Form 1120S) and within the same group Part I
Checkbox A 'TransRptOn1099BThatShowBssInd' must be checked.
Schedule D (1120S) Line 2(h), 'TotalGainOrLossAmt' must equal Form 8949, Part I Line 2h,
'TotalGainOrLossAmt' attached to Schedule D (Form 1120S) and within the same group Part I
Checkbox B 'TransRptOn1099BNotShowBasisInd' must be checked.
Schedule D (1120S) Line 3(h), 'TotalGainOrLossAmt' must equal Form 8949, Part I Line 2h,
'TotalGainOrLossAmt' attached to Schedule D (Form 1120S) and within the same group Part I
Checkbox C 'TransactionsNotRptedOn1099BInd' must be checked.
Schedule D (1120S) Line 8b(h), 'TotalGainOrLossAmt' must equal Form 8949, Part II Line 2h,
'TotalGainOrLossAmt' attached to Schedule D (Form 1120S) and within the same group Part II
Checkbox D 'TransRptOn1099BThatShowBssInd' must be checked.
Schedule D (1120S) Line 9(h), 'TotalGainOrLossAmt' must equal Form 8949, Part II Line 2h,
'TotalGainOrLossAmt' attached to Schedule D (Form 1120S) and within the same group Part II
Checkbox E 'TransRptOn1099BNotShowBasisInd' must be checked.
Schedule D (1120S) Line 10(h), 'TotalGainOrLossAmt' must equal Form 8949, Part II Line 2h,
'TotalGainOrLossAmt' attached to Schedule D (Form 1120S) and within the same group Part II
Checkbox F 'TransactionsNotRptedOn1099BInd' must be checked.
If Schedule F (Form 1040) Line 34 'NetFarmProfitLossAmt' has a value less than zero and Line 36b
'SomeInvestmentIsNotAtRiskInd' checkbox is checked, then Form 6198 must be present in the
return.
If Schedule F (Form 1040), Line 10 'CarAndTruckExpensesAmt' has a non-zero value, then Form
4562 must be present in the return.
If Schedule I (Form 1118) is present in the return, then it must be referenced from one and only one
Form 1118 or one and only one Form 1118AMT but not both.
Incorrect Data
Reject
Active
Missing
Document
Missing
Document
Missing
Document
Missing
Document
Missing
Document
Missing
Document
Data Mismatch
Reject
Active
Reject
Active
Reject
Active
Reject
Active
Reject
Active
Reject
Active
Reject
Active
Data Mismatch
Reject
Active
Data Mismatch
Reject
Active
Data Mismatch
Reject
Active
Data Mismatch
Reject
Active
Data Mismatch
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Incorrect Data
Reject
Active
Reject
Active
SD-F1065-003
SD-F1065-004
SD-F1065-005
SD-F1065-006
SD-F1065-007
SD-F1065-008
SD-F1120S001
SD-F1120S002
SD-F1120S003
SD-F1120S004
SD-F1120S005
SD-F1120S006
SF-F1040-01202
SF-F1040-01501
SI-F1118-001
180
Rule Number
Rule Text
Error Category
Severity
Rule
Status
SJ-F5471-001
If Schedule J (Form 5471) is present in the return, then it must be referenced from one and only one
Form 5471.
Schedule J (Form 5471), 'ForeignCorporationEIN' or 'ForeignEntityReferenceIdNumber' must have
a value.
If Schedule K-1 (Form 8865) is present in the return, then it must be referenced from one and only
one Form 8865.
Schedule K1 (Form 8865) 'PartnershipsEIN' or 'ForeignEntityReferenceIdNumber' must have a
value.
If Schedule M-3 (Form 1120S), Part II, Line 11(a), 11(b), 11(c), 11(d) (Interest income), or Line
15(a), 15(b), 15(c) or 15(d) (Cost of Goods Sold) or Part III, Line 26(a), 26(b), 26(c), or 26(d)
(Interest expense) has a non-zero value, then Form 8916-A must be attached.
If Schedule M (Form 5471) is present in the return, then it must be referenced from one and only
one Form 5471.
Schedule M (Form 5471) 'ForeignCorporationEIN' or 'ForeignEntityReferenceIdNumber' must have
a value.
If Schedule M (Form 8858) is present in the return, then it must be referenced from one and only
one Form 8858.
Schedule M (Form 8858) 'ForeignCorporationEIN' or 'ForeignEntityReferenceIdNumber' must have
a value.
If Schedule N (Form 1120), Line 2 has a non-zero value, then Form 8865 must be attached to the
return.
If Schedule N (Form 1120), Line 6a has a choice of 'Yes' indicated, then Line 6b must have a value.
Incorrect Data
Reject
Active
Missing Data
Reject
Active
Incorrect Data
Reject
Active
Missing Data
Reject
Active
Missing
Document
Reject
Active
Incorrect Data
Reject
Active
Missing Data
Reject
Active
Incorrect Data
Reject
Active
Missing Data
Reject
Active
Missing
Document
Missing Data
Reject
Active
Reject
Active
Missing Data
Reject
Active
Missing
Document
Missing
Document
Missing
Document
Missing Data
Reject
Active
Reject
Active
Reject
Active
Reject
Active
Incorrect Data
Reject
Active
Missing Data
Reject
Active
Incorrect Data
Reject
Active
Missing Data
Reject
Active
SJ-F5471-002
SK1-F8865001
SK1-F8865002
SM3-F1120S002-01
SM-F5471-001
SM-F5471-002
SM-F8858-001
SM-F8858-002
SN-F1120-00601
SN-F1120-00701
SN-F1120-00801
SN-F1120-00901
SN-F1120-01301
SN-F1120-01401
SN-F1120-01501
SO-F5471-001
SO-F5471-002
SO-F8865-001
SO-F8865-002
If Schedule N (Form 1120), Line 7a has a choice of "Yes" indicated, then Line 7b must have a nonzero value.
If Schedule N (Form 1120), Line 7b has a non-zero value, then Form 8873 must be attached to the
return.
If Schedule N (Form 1120), Line 1b has a non-zero value, then Form 8858 must be attached to the
return.
If Schedule N (Form 1120), Line 4a, has a choice of 'Yes' indicated, and Schedule N (Form 1120),
Line 4b has a value greater than zero, then Form 5471 must be attached.
If Schedule N (Form 1120), Line 7c has a non-zero value, then at least one Form 8873, Line 52
must have a non-zero value.
If Schedule O (Form 5471) is present in the return, then it must be referenced from one and only
one Form 5471.
Schedule O (Form 5471) 'ForeignCorporationEIN' or 'ForeignEntityReferenceIdNumber' must have
a value.
If Schedule O (Form 8865) is present in the return, then it must be referenced from one and only
one Form 8865.
Schedule O (Form 8865) 'EIN' or 'ForeignEntityReferenceIdNumber' must have a value.
181
Rule Number
Rule Text
Error Category
Severity
Rule
Status
SP-F8865-001
If Schedule P (Form 8865) is present in the return, then it must be referenced from one and only
one Form 8865.
Schedule P (Form 8865) 'EIN' or 'ForeignEntityReferenceIdNumber' must have a value.
The agency to which a State Submission is filed must participate in the Fed/State program.
The Submission Category of a State Submission must match Submission Category of the
referenced IRS Submission.
If IRS Submission ID is not provided in the State Submission Manifest, the State must participate in
the State Stand Alone Program.
The IRS Submission ID referenced in the State Submision must be that of an IRS Return.
State Returns can only be submitted via the Application-to-Application (A2A) Channel or the
Internet Filing Application (IFA) Channel.
The State Submission category that was filed is not being accepted by Modernized e-File (MeF) at
this time. Please check the MeF web page under irs.gov for more information. The submission
category filed was <category>.
If the Submission Category in the State Submission Manifest has a value of ("CORP" or "PART" or
"IND" or "EO" or "ESTRST"), then 'TaxYear' in the State Submission Manifest must be be valid for
the current or prior year returns that are being accepted by Modernized e-File (MeF).
If the Submission Category in the State Submission Manifest has a value of ("CORPEP" or
"PARTEP" or "INDEP"or "ESTRSTEP"), then 'TaxYear' in the State Submission Manifest must be
the same as processing year.
If the Submission Category in the State Submission Manifest has a value of ("CORPEP" or
"PARTEP" or "INDEP"or "ESTRSTEP"), then 'IRSSubmissionId' in the State Submission Manifest
must not have a value.
In the State Submission Manifest, if the Submission Category has a value of ("CORP" or "CORPEP"
or "PART" or "PARTEP" or "EO" or "ESTRST" or "ESTRSTEP"), then ('FederalEIN' and
'NameControl' ) or 'TempID' must have a value.
The IRS Submission ID referenced in the State Submission Manifest must be present in the e-File
database.
Incorrect Data
Reject
Active
Missing Data
Incorrect Data
Data Mismatch
Reject
Reject
Reject
Active
Active
Active
Unsupported
Reject
Active
Incorrect Data
Unsupported
Reject
Reject
Active
Active
Unsupported
Reject
and Stop
Active
Incorrect Data
Reject
and Stop
Active
Incorrect Data
Reject
and Stop
Active
Incorrect Data
Reject
and Stop
Active
Incorrect Data
Reject
and Stop
Active
Reject
Active
Reject
Active
Reject
Active
Reject
and Stop
Reject
and Stop
Active
SP-F8865-002
STATE-001
STATE-005
STATE-006
STATE-007
STATE-009
STATE-012
STATE-015
STATE-016
STATE-017
STATE-018
STATE-901
STATE-902
The IRS Submission ID referenced in the State Submission Manifest must be in accepted status.
STATE-903
Electronic Filing Identification Number (EFIN) in the State Submission Manifest must be approved
and present in the e-File database.
T0000-013
The Message ID must be globally unique.
Database
Validation
Error
Database
Validation
Error
Database
Validation
Error
Incorrect Data
T0000-014
The Submission ID must be globally unique.
Incorrect Data
182
Active
Rule Number
Rule Text
Error Category
Severity
Rule
Status
T0000-015
The ETIN in the Message ID (the first five digits) must match the ETIN provided with the request.
Incorrect Data
Active
T0000-016
Incorrect Data
T0000-017
The Message ID must be 20 positions in length and conform to the following format: 12 digits
followed by 8 alphanumeric characters (only lower case alphabetic characters allowed).
The Submission ID must be 20 characters in length.
T0000-900
Transmission cannot be a duplicate of a previously accepted transmission.
X0000-005
The XML data has failed schema validation.
X0000-008
The namespace declarations in the root element of the return ('Return' element) must be as
follows:The default namespace shall be set to "http://www.irs.gov/efile" (xmlns=
"http://www.irs.gov/efile").The namespace prefix "efile" shall be bound to the namespace
"http://www.irs.gov" (xmlns:efile="http://www.irs.gov/efile").
The SOAP envelope structure in the Transmission file must conform to the SOAP 1.1 specification.
XML Error
Reject
and Stop
Reject
and Stop
Reject
and Stop
Reject
and Stop
Reject
and Stop
Reject
and Stop
Active
Incorrect Data
X0000-015
Each zip entry in the Attachment Zip file must end with ".zip" extension.
Data Mismatch
X0000-017
ZIP Entry names in the transmission ZIP archive must be unique.
X0000-018
A submission zip archive (zip file that is the submission) must contain exactly one entry that begins
with "manifest/" or "/manifest/" and is followed by the file name "manifest.xml". The entry name
must use lower case characters ('a' through 'z') only and the separator must be the forward slash
character.
A submission zip archive (zip file that is the submission) must contain exactly one entry that
consists of "xml/" or "/xml/" (all lower case characters) followed by a file name.
A submission zip archive (zip file that is the submission) may contain zero or more entries that
begin with "attachment/" or "/attachment/" and each is followed by a file name. The entry name
must use lower case characters ('a' through 'z') only and the separator must be the forward slash
character.
The submission zip archive entries (zip files) in the container zip file must be in the root directory of
the container zip file.
Duplicate
Condition
Incorrect Data
Reject
and Stop
Reject
and Stop
Reject
and Stop
Reject
and Stop
Reject
and Stop
Active
X0000-012
For each SubmissionID provided in the transmission manifest there must be a submission zip
archive entry present in the Attachment Zip file whose name (without the ".zip" extension) matches
the SubmissionID.
All entries in the submission zip archive (zip file that is the submission) must begin with "manifest/"
or "/manifest/" or "xml/" or "/xml/" or "attachment/" or "/attachment/" (all lower case characters).
The name of a binary attachment file must be less than or equal to 64 bytes.
Reject
and Stop
Reject
and Stop
X0000-009
X0000-010
X0000-011
X0000-019
X0000-020
X0000-021
183
Incorrect Data
Duplicate
Condition
XML Error
XML Error
Incorrect Data
Incorrect Data
Incorrect Data
Incorrect Data
Missing Data
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Reject
and Stop
Reject
and Stop
Active
Reject
and Stop
Active
Active
Tax Year 2013v3.1 1120S Business Rules
Release 9.0
Rule Number
Rule Text
Error Category
Severity
Rule
Status
X0000-022
Duplicate
Condition
Incorrect Data
Reject
Active
X0000-024
The names of ZIP Entries (files) within the attachments zip file (the container zip file that contains
zip files for all submission) must be unique.
Unable to read a binary attachment in the Submission Zip Archive.
Active
X0000-025
Unable to read XML data from the Submission Zip Archive.
Incorrect Data
X0000-026
The count of SubmissionIDs provided in the transmission manifest must match the count of
submission zip archive entries in the Attachment Zip file.
Year (YYYY) in the SubmissionID must be processing year.
A single PDF file must not exceed 60MB insize.
A binary attachment submitted in the PDF format must begin with the file header "%PDF-".
Incorrect Data
Reject
and Stop
Reject
and Stop
Reject
and Stop
Reject
Reject
Reject
and Stop
Reject
and Stop
Reject
and Stop
Reject
and Stop
Reject
and Stop
X0000-027
X0000-028
X0000-029
X0000-030
Incorrect Data
Incorrect Data
Incorrect Data
Incorrect Data
X0000-031
The size and CRC32 checksum value must be provided for the submission XML file (i.e. xml data
file that starts with "xml/" or "/xml/").
Zip Entry names must consist of ASCII characters only.
X0000-032
Unable to extract submission Zip Archive from the Message Attachment zip file.
Incorrect Data
X0000-033
Modernized e-File (MeF) accepts submissions only in the Unicode Transformation Format-8 (UTF8) format.
Incorrect Data
1120S BusinessRulesTY2013v3.1-PKG-11252013.doc
184
Incorrect Data
Active
Active
Active
Active
Active
Active
Active
Active
Active
Page 17 of 17
SUBSET OF 1120S BUSINESS RULES FOR AMENDED RETURNS TAX YEAR 2013
Version 2013v3.1
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F1120S-236
The return type indicated in the return header did not match the return type established with the IRS
for the EIN. You may be contacted by the IRS.
Alert
Disabled
F1120S-239-01
Filer's TIN and Name Control in the Return Header must match data in the e-File database unless
Form 1120S, Item H (2), checkbox "Name Change" is checked.
Reject
Active
F1120S-270
Due to the American Taxpayer Relief Act of 2012, MeF is not accepting the following forms at this
time. Forms 4136, 5471, 5471 Schedule J, 5471 Schedule M, 5471 Schedule O, 5735, 5884, 5884B, 6478, 6765, 8820, 8834, 8844, 8845, 8864, 8874, 8900, 8903, 8908, 8909, 8910, 8911, 8912,
8923, 8932 and 8936.
Taxpayer's Day Time Phone Number in IRS Payment Record cannot equal all zeros.
If the timestamp (in the GTX key or Response to Send Submissions Request) is after the due date of
the return (two and one half months after the 'TaxPeriodEndDt' in the Return Header), then the
'RequestedPaymentDt' in the "IRS Payment" [IRS Payment] must not be later than the date the
return was received and must not be prior to five days before the date the return was received by the
IRS.
If the timestamp is on or before the due date of the return (two months and 15 days after the
'TaxPeriodEndDt' in the Return Header), then the 'RequestedPaymentDt' in the "IRS Payment" [IRS
Payment] must be on the due date or before the due date but not more than 5 days prior to the
received date.
'PaymentAmt' in the IRS ES Payment Record must not be greater than 99,999,999.
'EstimatedPaymentDueDt' in the IRS ES Payment Record must not be more than 5 days prior to the
received date.
'EstimatedPaymentDueDt' in the IRS ES Payment Record must not be more than one year after the
received date.
The return type must be specified for each return in the return header.
Database
Validation
Error
Database
Validation
Error
Incorrect Data
Reject
and Stop
Disabled
Incorrect Data
Incorrect Data
Reject
Reject
Active
Active
Incorrect Data
Reject
Active
Incorrect Data
Incorrect Data
Reject
Reject
Active
Active
Incorrect Data
Reject
Active
Missing Data
Reject
and Stop
Reject
and Stop
Reject
and Stop
Active
FPYMT-018-01
FPYMT-021-01
FPYMT-029-01
FPYMT-069-01
FPYMT-086
FPYMT-087
R0000-002
R0000-003
R0000-004-01
The return version (attribute 'returnVersion' of the Return element) must be specified for each return
in the return header.
'ReturnTypeCd' (specified in the Return Header) and the return version (specified by the
'returnVersion' attribute of the 'Return' element) of the return must match the return type and the
version supported by the Modernized e-File system.
185
Missing Data
Data Mismatch
Active
Active
Rule Number
Rule Text
Error Category
Severity
Rule
Status
R0000-007
For US Addresses, the first five digits of the Zip Code of the Filer's address in the Return Header
must be within the valid ranges of zip codes listed for the corresponding State Abbreviation in
Publication 4164.
SSN of the Preparer in the Return Header cannot be all zeros or all nines.
("PreparerFirmEIN") in the Return Header must not equal all nines.
If the element 'DiscussWithPaidPreparerInd' in the Return Header has a value of "Yes" indicated,
then the element 'PhoneNum' (in the parent element 'Preparer') must have a value.
The number of return documents (forms, schedules, and supporting documents) included in the
return must equal the document count specified in the Return Data (documentCount attribute of the
ReturnData element of the Return).
If the Filer has a US address in the Return Header and State Abbreviation has the value "AA" then
the first three digits of the zip code must be 340.
The Employer Identification Number (EIN) of the Filer in the Return Header must not equal all nines.
If the Filer has a US address in the Return Header and State Abbreviation has the value "AE" then
the first three digits of the zip code must be in the range 090 - 098.
If the Filer has a US address in the Return Header and if the value of City is "APO" or "FPO", then
the value of State must equal "AA", "AE" or "AP".
If the Filer has a US address in the Return Header and State Abbreviation has the value "AP" then
first three digits of the zip code must be in the range 962 - 966.
If the Signature Option "PIN Number" is selected (the element "SignatureOption" in the Return
Header has a value of "PIN Number") then the following fields must have a value in the Return
Header: "PractitionerPIN", "TaxpayerPIN", "Name" of the "Officer", "Title" of the "Officer",
"DateSigned" and "PINEnteredBy" Indicator.
In the Return Header, if 'PractitionerPINGrp' is provided, then 'EFIN' in the 'PractitionerPINGrp' must
be the same as 'EFIN' in the 'OriginatorGrp'.
Taxpayer PIN in the Return Header cannot equal all zeros.
Signature Option in the Return Header is a required field and must have either the value "Binary
Attachment 8453 Signature Document" or "PIN Number".
If the Filer has a US address in the Return Header and State Abbreviation has the value "AA", "AE"
or "AP then the City must be "APO" OR "FPO".
The 'TaxPeriodEndDt' in the Return Header must be less than the Received Date.
For US Addresses, the fourth and fifth digit of the Zip Code of the Filer's address in the Return
Header cannot both be zeros ("00"), except when the Zip code is 00800, 20500, 34000, 00600,
96100, 96900.
The Federal Submission Type in the IRS Submission Manifest must match the return type indicated
in the Return Header.
'TaxYear' specified in the IRS Submission Manifest must match 'TaxYr' in the Return Header.
Incorrect Data
Reject
Active
Incorrect Data
Incorrect Data
Missing Data
Reject
Reject
Reject
Active
Active
Active
Data Mismatch
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Incorrect Data
Reject
Reject
Active
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Missing Data
Reject
Active
Data Mismatch
Reject
Active
Incorrect Data
Missing Data
Reject
Reject
Active
Active
Incorrect Data
Reject
Active
Incorrect Data
Incorrect Data
Reject
Reject
Active
Active
Data Mismatch
Reject
and Stop
Reject
and Stop
Reject
and Stop
Active
R0000-014-01
R0000-015-01
R0000-017-01
R0000-019
R0000-020
R0000-021
R0000-022
R0000-023
R0000-024
R0000-029
R0000-030-01
R0000-031
R0000-032-01
R0000-034
R0000-035-01
R0000-046
R0000-051
R0000-052-01
R0000-054-01
The 'EFIN' in the IRS Submission Manifest must match 'EFIN' in the 'OriginatorGrp' in the Return
Header.
186
Data Mismatch
Data Mismatch
Active
Active
Rule Number
Rule Text
Error Category
Severity
Rule
Status
R0000-056
Missing
Document
Missing Data
Reject
Active
Reject
Active
Missing Data
Reject
Active
R0000-060
If Form 8838 is present in the return, then a binary attachment document with Description "8838
Signature Document" must be present.
Every attached file (i.e. binary attachment) must be referenced by the XML document that represents
it.
An XML document that represents a binary attachment must have a valid reference to an attached
file.
The EFIN in the Submission ID (the first six digits) must match the EFIN in the Submission Manifest.
Incorrect Data
Active
R0000-067
The attached files (i.e. binary attachments) in a submission zip archive must have distinct names.
Incorrect Data
R0000-075-01
R0000-077-01
'RoutingTransitNum' (RTN) must conform to the banking industry RTN algorithm.
If Form 1120S, Item H(4) "Amended Return" checkbox is checked, then "Amended Return Changes"
[AmendedReturnChanges] must be present in the return.
The TIN present in the IRS Submission Manifest must match the EIN provided in the Return Header.
Incorrect Data
Missing
Document
Data Mismatch
Reject
and Stop
Reject
and Stop
Reject
Reject
'TaxPeriodBeginDate' present in the IRS Submission Manifest must match 'TaxPeriodBeginDt'
provided in the Return Header.
The TaxPeriodEndDate present in the IRS Submission Manifest must match 'TaxPeriodEndDt'
provided in the Return Header.
The TaxPeriodBeginDate and TaxPeriodEndDate must be provided in the IRS Submission Manifest.
Data Mismatch
R0000-057
R0000-058
R0000-079-01
R0000-080-01
R0000-081-01
R0000-082
R0000-120
R0000-142-01
R0000-143
R0000-144-02
R0000-148
R0000-193
R0000-904-03
Data Mismatch
Missing Data
The IRS Submission type that was filed is not being accepted by Modernized e-File (MeF) at this
time. Please check the MeF web page under irs.gov for more information. The submission type filed
was <type>.
If you are a paid tax return preparer, you must use a Preparer Tax Identification Number (PTIN)
issued by the Internal Revenue Service (IRS) to identify yourself in the paid preparer section of the
tax return. In future years, tax returns may be rejected if an SSN, or any number that is not a valid
PTIN, is included in this field.
Tax Year in the IRS Submission Manifest must have a value.
Unsupported
'TaxYr' in the Return Header must equal one of the following values for the processing year 2014 ("2011", "2012", "2013").
'EIN' of the Filer in the Return Header must begin with "00" for submissions transmitted to the
Assurance Testing System (ATS).
Bank Account Number provided in the return must not be all zeros.
Software ID in the Return Header must have passed testing for the form family and 'TaxYr'.
187
Reject
and Stop
Reject
and Stop
Reject
and Stop
Reject
and Stop
Reject
and Stop
Active
Active
Active
Active
Active
Active
Active
Active
Incorrect Data
Alert
Active
Missing Data
Active
Incorrect Data
Reject
and Stop
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Database
Validation
Error
Reject
Reject
and Stop
Active
Active
Rule Number
Rule Text
Error Category
Severity
Rule
Status
R0000-905-01
Electronic Filing Identification Number (EFIN) in the Return Header must be listed in the e-File
database and in accepted status.
Reject
and Stop
Active
R0000-906-01
Routing Transit Number (RTN) included in the return must be present in the e-File database.
Reject
Active
R0000-932-01
If "Amended Return" or (Superseded for 1120/1120S/1120-F/1041) checkbox is not checked, then
taxpayer TIN in the Return Header must not be the same as a TIN of a previously accepted
electronic return for the return type and tax period indicated in the tax return.
If "Amended Return" or (Superseded for 1120/1120S/1120-F/1041) checkbox is not checked, then
taxpayer TIN in the Return Header must not be the same as a TIN of a previously accepted paper
return for the return type and tax period indicated in the tax return.
If the Submission Category in the State Submission Manifest has a value of ("CORP" or "PART" or
"IND" or "EO" or "ESTRST"), then 'TaxYear' in the State Submission Manifest must be be valid for
the current or prior year returns that are being accepted by Modernized e-File (MeF).
Electronic Filing Identification Number (EFIN) in the State Submission Manifest must be approved
and present in the e-File database.
Database
Validation
Error
Database
Validation
Error
Duplicate
Condition
Reject
Active
Duplicate
Condition
Reject
Active
Incorrect Data
Reject
and Stop
Active
Reject
Active
Reject
and Stop
Reject
and Stop
Reject
and Stop
Reject
and Stop
Reject
and Stop
Reject
and Stop
Reject
and Stop
Reject
and Stop
Active
R0000-933-01
STATE-015
STATE-903
T0000-013
The Message ID must be globally unique.
Database
Validation
Error
Incorrect Data
T0000-014
The Submission ID must be globally unique.
Incorrect Data
T0000-015
The ETIN in the Message ID (the first five digits) must match the ETIN provided with the request.
Incorrect Data
T0000-016
Incorrect Data
T0000-017
The Message ID must be 20 positions in length and conform to the following format: 12 digits
followed by 8 alphanumeric characters (only lower case alphabetic characters allowed).
The Submission ID must be 20 characters in length.
T0000-900
Transmission cannot be a duplicate of a previously accepted transmission.
X0000-005
The XML data has failed schema validation.
X0000-008
The namespace declarations in the root element of the return ('Return' element) must be as
follows:The default namespace shall be set to "http://www.irs.gov/efile" (xmlns=
"http://www.irs.gov/efile").The namespace prefix "efile" shall be bound to the namespace
"http://www.irs.gov" (xmlns:efile="http://www.irs.gov/efile").
The SOAP envelope structure in the Transmission file must conform to the SOAP 1.1 specification.
X0000-009
188
Incorrect Data
Duplicate
Condition
XML Error
XML Error
XML Error
Reject
and Stop
Active
Active
Active
Active
Active
Active
Active
Active
Rule Number
Rule Text
Error Category
Severity
Rule
Status
X0000-010
Incorrect Data
Reject
and Stop
Active
Incorrect Data
X0000-015
Each zip entry in the Attachment Zip file must end with ".zip" extension.
Data Mismatch
X0000-017
ZIP Entry names in the transmission ZIP archive must be unique.
X0000-018
X0000-024
A submission zip archive (zip file that is the submission) must contain exactly one entry that begins
with "manifest/" or "/manifest/" and is followed by the file name "manifest.xml". The entry name must
use lower case characters ('a' through 'z') only and the separator must be the forward slash
character.
A submission zip archive (zip file that is the submission) must contain exactly one entry that consists
of "xml/" or "/xml/" (all lower case characters) followed by a file name.
A submission zip archive (zip file that is the submission) may contain zero or more entries that begin
with "attachment/" or "/attachment/" and each is followed by a file name. The entry name must use
lower case characters ('a' through 'z') only and the separator must be the forward slash character.
The submission zip archive entries (zip files) in the container zip file must be in the root directory of
the container zip file.
The names of ZIP Entries (files) within the attachments zip file (the container zip file that contains zip
files for all submission) must be unique.
Unable to read a binary attachment in the Submission Zip Archive.
Duplicate
Condition
Incorrect Data
Reject
and Stop
Reject
and Stop
Reject
and Stop
Reject
and Stop
Reject
and Stop
Active
X0000-012
For each SubmissionID provided in the transmission manifest there must be a submission zip archive
entry present in the Attachment Zip file whose name (without the ".zip" extension) matches the
SubmissionID.
All entries in the submission zip archive (zip file that is the submission) must begin with "manifest/" or
"/manifest/" or "xml/" or "/xml/" or "attachment/" or "/attachment/" (all lower case characters).
The name of a binary attachment file must be less than or equal to 64 bytes.
X0000-025
Unable to read XML data from the Submission Zip Archive.
Incorrect Data
X0000-026
The count of SubmissionIDs provided in the transmission manifest must match the count of
submission zip archive entries in the Attachment Zip file.
Year (YYYY) in the SubmissionID must be processing year.
A single PDF file must not exceed 60MB insize.
A binary attachment submitted in the PDF format must begin with the file header "%PDF-".
Incorrect Data
X0000-011
X0000-019
X0000-020
X0000-021
X0000-022
X0000-027
X0000-028
X0000-029
X0000-030
Incorrect Data
Incorrect Data
Incorrect Data
Missing Data
Duplicate
Condition
Incorrect Data
Incorrect Data
Incorrect Data
Incorrect Data
Incorrect Data
X0000-031
The size and CRC32 checksum value must be provided for the submission XML file (i.e. xml data file
that starts with "xml/" or "/xml/").
Zip Entry names must consist of ASCII characters only.
X0000-032
Unable to extract submission Zip Archive from the Message Attachment zip file.
Incorrect Data
189
Incorrect Data
Reject
and Stop
Reject
and Stop
Reject
and Stop
Reject
Reject
and Stop
Reject
and Stop
Reject
and Stop
Reject
Reject
Reject
and Stop
Reject
and Stop
Reject
and Stop
Reject
and Stop
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Tax Year 2013v3.1 1120S Amended Business Rules
Release 9.0
Rule Number
Rule Text
Error Category
Severity
Rule
Status
X0000-033
Modernized e-File (MeF) accepts submissions only in the Unicode Transformation Format-8 (UTF-8)
format.
Incorrect Data
Reject
and Stop
Active
1120S AmendedBusinessRulesTY2013v3.1-PKG-11252013.doc
190
Page 6 of 6
191
CA Form 100/100S/100W/100X
BUSINESS RULES FOR TAX YEAR 2013
Version 2013v2.0
Rule Number Parent Schema
F100-010
F100S-010
F100W-010
F100X-010
Return Header
Rule Text
Severity
Form 100/100S/100W , APB/APE [TaxPeriodBeginDate] or [TaxPeriodEndDate] can not be set to a date of 12/31/9999.
Reject and
Continue
APB/APE [TaxPeriodBeginDate] or [TaxPeriodEndDate] cannot be set to a date of 12/31/9999.
Reject and
Continue
Reject and
Continue
F100-020
F100S-020
F100W-020
F100X-020
Form 100/100S/100W , APE [TaxPeriodEndDate] can not be earlier than APB [TaxPeriodBeginDate].
F100-030
F100S-030
F100W-030
F100X-030
Form 100/100S/100W , APB [TaxPeriodBeginDate] can not be later than the current date [Timestamp].
F100-035
F100S-035
F100W-035
F100X-035
Form 100/100S/100W , APE [TaxPeriodEndDate] can not be later than the current date [Timestamp].
F100-040
F100S-040
F100W-040
F100X-040
Form 100/100S/100W , APE [TaxPeriodEndDate] can not be more than 375 days past APB [TaxPeriod BeginDate].
F100-050
F100S-050
F100W-050
F100X-050
Form 100/100S/100W , APB [TaxPeriodBeginDate] can not be later than 12/31/2013 if the [Timestamp] is greater than
12/31/2014.
F100-060
F100S-060
F100W-060
F100-065
F100S-065
F100W-065
F100X-065
F100-066
F100W-066
F100S-066
APE [TaxPeriodEndDate] can not be earlier than APB [TaxPeriodBeginDate].
APB [TaxPeriodBeginDate] can not be later than the current date [Timestamp].
APE [TaxPeriodEndDate] cannot be later than the current date [Timestamp].
APE [TaxPeriodEndDate] can not be more than 375 days past APB [TaxPeriod BeginDate].
Reject and
Continue
Reject and
Continue
Reject and
Continue
Reject and
Continue
Reject and
Continue
Reject and
Continue
Reject and
Continue
Reject and
Continue
APB [TaxPeriodBeginDate] can not be later than 12/31/2013 if the [Timestamp] is greater
than 12/31/2014.
Form 100/100S/100W , APB [TaxPeriodBeginDate], APE [TaxPeriodEndDate], and California corporation number
[CACorporationNumber] cannot match a previously accepted return unless the Superseded [SupersededReturn] or
Amended [AmendedReturn] checkbox is checked "Yes".
Reject and
Continue
Reject and
Continue
Form 100/100S/100W , APB [TaxPeriodBeginDate] cannot be earlier than 12/10/2012.
Reject and
Continue
APB [TaxPeriodBeginDate] cannot be earlier than 12/10/2012.
Reject and
Continue
If Form 100/100W [MotionPictureTvCredit] indicator is checked "Yes", then Form 3541 must be attached in the CAReject and
ReturnData (Combined, Parent or Subsidiary) or in the CA-CombinedReportSchedules. If Form 3541 is attached in the CA- Continue
ReturnData (Combined, Parent or Subsidiary) or in the CA-CombinedReportSchedules, then Form 100/100W
[MotionPictureTvCredit] indicator must be checked "Yes".
If Form 100S [MotionPictureTvCredit] indicator is checked "Yes", then Form 3541 must be attached. If Form 3541 is
attached, then Form 100S [MotionPictureTvCredit] indicator must be checked "Yes".
192
CA Franchise Tax Board
Error Type
12/18/2013
Reject and
Continue
1
CA Form 100/100S/100W/100X
BUSINESS RULES FOR TAX YEAR 2013
Version 2013v2.0
Rule Number Parent Schema
Rule Text
Severity
F100X-066
If the Amended Return checkbox [AmendedReturn] is checked "Yes", then Form 100X must be attached.
F100-067
F100S-067
F100W-067
F100X-067
If Form 100X [CAForm100X] is attached, then the Amended Return checkbox [AmendedReturn] must be checked "Yes".
Reject and
Continue
Reject and
Continue
F100X-068
A direct deposit refund [DirectDepositRefund] cannot be requested with a Form 100X.
F100-070
F100W-070
Error Type
If Form 100X [MotionPictureTvCredit] indicator is checked "Yes", then Form 3541 must be attached in the CA-ReturnData Reject and
(Combined, Parent or Subsidiary) or in the CA-CombinedReportSchedules. If Form 3541 is attached in the CA-ReturnData Continue
(Combined, Parent or Subsidiary) or in the CA-CombinedReportSchedules, then Form 100X [MotionPictureTvCredit]
indicator must be checked "Yes".
Schedule Q
Reject and
Continue
If Form 100/100W , Question A [Dissolved], [Surrendered], [Merged], [IRCSec338Sale], or [QSubElection] is checked, then Reject and
Continue
the [DispositionDate] must be present. If [DispositionDate] is present, then question A [Dissolved], [Surrendered],
[Merged], [IRCSec338Sale], or [QSubElection] must be checked.
F100S-070
If Form 100S , Question A1 [Dissolved], [Surrendered], [Merged], [IRCSec338Sale], or [QSubElection] is checked, then the Reject and
Continue
[DispositionDate] must be present. If [DispositionDate] is present, then question A1 [Dissolved], [Surrendered], [Merged],
[IRCSec338Sale], or [QSubElection] must be checked.
F100-075
F100W-075
If Form 100/100W , Question B1 [CombinedUnitaryReturn] is answered “Yes” then Schedule R-7 must be attached. If
Schedule R-7 is attached, then Form 100/100W Question B1 [CombinedUnitaryReturn] must be checked “Yes".
Reject and
Continue
F100-080
F100W-080
If Form 100/100W , Question B1 [CombinedUnitaryReturn] is checked “Yes”, then 1 Parent Return Header and at least 1
Subsidiary Return Header must be present.
Reject and
Continue
F100-085
F100W-085
If Form 100/100W , Question B1 [CombinedUnitaryReturn] is checked “No”, and line 31[TotalTax] is more than $800, then
Form 3805Z, Form 3807, Form 3808 and Form 3809, Schedule Z, Part IV [MinFranchiseTaxCrLimitation] and/or Form
3806 Schedule Z, Part IV [MinFranchiseTaxCrLimit] must be blank.
Reject and
Continue
F100-087
F100W-087
If Form 100/100W , Question B1 [CombinedUnitaryReturn] is checked "Yes", then Questions B3 [ChangeInR7Members]
must be answered and B4 [NbrOfMembers] must be greater than zero.
Reject and
Continue
F100-089
F100W-089
Reject and
If Form 100/100W , Question B5 [IsCAForm3544Or3544AAttached] is checked "Yes", then Form 3544 or 3544A must be
attached. If Form 3544 or Form 3544A is attached, then Form 100/100W Question B5 [IsCAForm3544Or3544AAttached] Continue
must be checked "Yes".
F100S-089
If Form 100S, Question S [IsCAForm3544AAttached] is checked "Yes", then Form 3544A must be attached. If Form
3544A is attached, then Form 100S Question S [IsCAForm3544AAttached] must be checked "Yes".
Reject and
Continue
F100-090
F100W-090
F100S-091
Form 100/100W , Question C, Date [WatersEdgeEndDate] must be prior to the filing date [Timestamp] of the return.
Reject and
Continue
Reject and
Continue
F100-100
F100W-100
Form 100/100W , Question E [BusinessActivityCode] must be a valid 6 digit Principal Business Activity (PBA) code per the Reject and
Continue
current Form 100/100W Booklet.
Form 100S, Question E [AnyQSubSSubsidiariesIncluded] is checked "Yes", then Schedule QS Worksheet must be
attached.
193
CA Franchise Tax Board
12/18/2013
2
CA Form 100/100S/100W/100X
BUSINESS RULES FOR TAX YEAR 2013
Version 2013v2.0
Rule Number Parent Schema
Rule Text
Severity
F100S-100
Form 100S, Question C [BusinessActivityCode] must be a valid 6 digit Principal Business Activity (PBA) code per the
current Form 100S Booklet.
Reject and
Continue
F100-110
F100W-110
If Form 100/100W , Question M [ApportioningSchedule] is checked "Yes", then Schedule R, Line 1a
[NetIncomeLossAfterAdjustments] must be present.
Reject and
Continue
F100S-110
If Form 100S, Question P [IsApportioningUsingSchR] is checked "Yes", then Schedule R, Line 1a
[NetIncomeLossAfterAdjustments] must be present.
Reject and
Continue
F100-115
F100W-115
F100-120
F100W-120
F100X-130
If Form 100/100W , Question R [DeferredIntercompanyStockAcct] is checked "Yes", then Form 3726 must be attached.
Reject and
Continue
Reject and
Continue
Reject and
Continue
Reject and
Continue
Reject and
Continue
Reject and
Continue
Reject and
Continue
Reject and
Continue
Reject and
Continue
Reject and
Continue
Reject and
Continue
F100-140
F100W-140
F100-150
F100W-150
F100S-155
Form 100/100W , Question T [CaliforniaREMIC] and Form 100/100W , Question W [CreditUnion] cannot both be checked
"Yes".
If Form 100X, Question F [AmendedReturn] is "Form100S", then Question F [MaxNbrOfShareholdersInSCorp] must be
present.
State Adjustments If Form 100/100W , Line 2 [DedForeignDomesticTax] amount is present, then Schedule A must be attached.
F100-160
F100W-160
F100S-160
If Form 100/100W , Line 3 [DedTaxCorpTaxLaw] amount is present, then Schedule A must be attached.
If Form 100S, Line 4 [NetCapitalGain] amount is present, then Schedule D (100S) must be attached.
If Form 100/100W , Line 5 [CapitalGainsNet] amount is present, then Schedule D must be attached.
If Form 100S, Line 5 [DepreciationAndAmortization] amount is present, then Schedule B (100S) must be attached.
F100-170
F100W-170
F100W-175
If Form 100W, Line 7a [NetIncFromIncludedCFCs] amount is present, then Form 2416 must be present.
F100-180
F100W-180
If Form 100/100W , Line 10 [DeductionDividendIntercompany] amount is present, then Schedule H ( 100/100W ) must be
attached to CA-ReturnData or to CA-CombinedReportSchedules.
F100S-180
If Form 100S, Line 9 [IntercompanyDividendsDeduction] amount is present, then Schedule H (100S) must be attached
F100-190
If Form 100, Line 11 [DeductionOtherDividends] amount is present, then Schedule H (100) must be attached to CAReturnData or to CA-CombinedReportSchedules.
F100S-190
If Form 100S, Line 10 [WatersEdgeDividendsDeduction] amount is present, then Schedule H (100S) must be attached
F100W-190
F100-200
F100W-200
F100-210
F100W-210
If Form 100/100W , Line 6 [DepreciationExcess] amount is present, then Form 3885 must be attached.
Error Type
Reject and
Continue
Reject and
Continue
Reject and
Continue
If Form 100W, Line 11a [ForeignDividendDeduction] amount is present, then Schedule H (100W) must be attached to CA- Reject and
ReturnData or to CA-CombinedReportSchedules.
Continue
If Form 100/100W , Line 12 [DepreciationAdditionalAllowed] amount is present, then Form 3885 must be attached.
Reject and
Continue
If Form 100/100W , Line 15 [DeductionBusinessAndInterest] is present, then either Form 3805Z, Form 3807, or Form 3809 Reject and
Continue
must be attached.
194
CA Franchise Tax Board
12/18/2013
3
CA Form 100/100S/100W/100X
BUSINESS RULES FOR TAX YEAR 2013
Version 2013v2.0
Rule Number Parent Schema
Rule Text
Severity
F100S-210
If Form 100S, Line 12 [EDABusinessExpenseAndInterest] is present, then either Form 3805Z, Form 3807, or Form 3809
must be attached.
Reject and
Continue
If Form 100/100W , Line 19 [NetIncomeState] amount is negative, then Line 20 [NOLDeduction], Line 21
[PiercesDiseaseEDANOLDeduction], and Line 22 [DisasterLossCarryoverDed] may not be significant.
Reject and
Continue
F100-220
F100W-220
CA NetIncome
F100S-220
If Form 100S, Line 16 [NetIncomeState] amount is negative, then Line 17 [Sec23802eDeduction], Line 18
Reject and
[NOLDeduction], Line 19 [PiercesDiseaseEDANOLDeduction] and Line 20 [DisasterLossCarryover] may not be significant. Continue
F100-225
F100W-225
F100S-225
Form 100/100W , Line 18 [NetIncomeAfterAdjusts] and Line 19 [NetIncomeState] must be present.
F100-230
F100W-230
Form 100/100W , Line 18 [NetIncomeAfterAdjusts] and Line 19 [NetIncomeState] amounts must be equal if Question M
[ApportioningSchedule] is answered "No".
Reject and
Continue
Reject and
Continue
Reject and
Continue
F100S-230
Form 100S, Line 15 [NetIncomeAfterAdjustments] and Line 16 [NetIncomeState] amounts must be equal if Question P
[IsApportioningUsingSchR] is answered No.
Reject and
Continue
F100-240
F100W-240
If Form 100/100W , Line 18 [NetIncomeAfterAdjusts] and Line 19 [NetIncomeState] amounts are not equal, then Question
M [ApportioningSchedule] must be answered "Yes" and Schedule R, Line 1a [NetIncomeLossAfterAdjustments] must
equal Form 100/100W , line 18 [NetIncomeAfterAdjusts].
Reject and
Continue
F100S-240
If Form 100S, Line 15 [NetIncomeAfterAdjustments] and Line 16 [NetIncomeState] amounts are not equal then Question P Reject and
[IsApportioningScheduleR] must be answered "Yes" and Schedule R, Line 1a [NetIncomeLossAfterAdjustments] must
Continue
equal Form 100S, line 15 [NetIncomeAfterAdjustments].
F100-243
F100W-243
F100S-243
If Form 100/100W , Line 20 [NOLDeduction] is positive, then Form 3805Q must be attached to CA-ReturnData or to CACombinedReportSchedules.
If Form 100S, Line 18 [NOLDeduction] is positive, then Form 3805Q must be attached.
F100S-246
If Form 100S, Line 18 [NOLDeduction] is present, the amount must equal Form 3805Q Part IV, Line 3
[CurrYrNOLDeduction].
F100S-248
Form 100S, Line 15 [NetIncomeAfterAdjustments] and Line 16 [NetIncomeState] must be present.
Taxes
Reject and
Continue
Reject and
Continue
Reject and
Continue
If Form 100S, Question E [AnyQSubSSubsidiariesIncluded] is checked "No", and Line 30 [TotalTax] is more than $800,
Reject and
then Form 3805Z, Form 3807, Form 3808 and Form 3809, Schedule Z, Part IV [MinFranchiseTaxCrLimitation] and/or Form Continue
3806 Schedule Z, Part IV [MinFranchiseTaxCrLimit] must be blank.
F100-249
F100W-249
If Form 100/100W , Line 25a [NewJobsCreditGenerated] or Line 25b [NewJobsCreditClaimed] is present, then Form 3527
must be attached in the CA-ReturnData (Combined, Parent or Subsidiary) or in the CA-CombinedReportSchedules.
Reject and
Continue
F100S-249
If Form 100S, line 23a [NewJobsCreditGenerated] or Line 23b [NewJobsCreditClaimed] is present, then Form 3527 must
be attached.
If Form 100/100W , Line 27 [AdditionalCreditsSubtotal] amount is present, then Schedule P (100/100W ) or Form 3540
must be attached.
Reject and
Continue
Reject and
Continue
F100-250
F100W-250
CA Franchise Tax Board
Error Type
195
12/18/2013
4
CA Form 100/100S/100W/100X
BUSINESS RULES FOR TAX YEAR 2013
Version 2013v2.0
Rule Number Parent Schema
Rule Text
Severity
F100S-250
If Form 100S, Line 25 [AdditionalCreditsSubtotal] amount is present, then Schedule C (100S) or Form 3540 must be
attached.
The following Credits (Form 100/100W, Line 26a or Line 26b [CreditName] ) require the corresponding credit form to be
attached:
Reject and
Continue
Reject and
Continue
Form
Credit Name
LARZ HRE/USE
Form 3806
E/Z HIRE/USE
Form 3805Z
LAMBRA HR/US
Form 3807
MEA HIRE
Form 3808
TTA HIRING
Form 3809
TTA SALE/USE
Form 3809
The following Credits (Form 100S, Line 24a or Line 24b [CreditName]) require the corresponding credit form to be
attached:
Reject and
Continue
F100-255
F100W-255
F100S-255
Credit Name
LARZ HRE/USE
E/Z HIRE/USE
LAMBRA HR/US
MEA HIRE
TTA HIRING
TTA SALE/USE
Form 100/100W , Line 28 [TotalCreditsCurrYr] must equal the sum of Lines 25b [NewJobsCreditClaimed] + 26a
[CreditAmount] + Line 26b [Credit Amount] + Line 27 [AdditionalCreditsSubtotal].
Reject and
Continue
F100S-260
Form 100S, Line 26 [TotalCreditsCurrYr] must equal the sum of Lines 23b [NewJobsCreditClaimed] + 24a [CreditAmount]
+ Line 24b [CreditAmount] + Line 25 [AdditionalCreditsSubtotal].
Reject and
Continue
F100S-265
If Form 100S, Line 28 [BuiltInGainsTax] amount is present, then Schedule D (100S) must be attached.
F100-280
F100W-280
F100-290
F100W-290
F100S-290
If Form 100/100W , Line 30 [AlternativeMinTax] is present, then Schedule P (100/100W ) must be attached.
Reject and
Continue
Reject and
Continue
Reject and
Continue
Reject and
Continue
Form 100/100W , Line 31 [TotalTax] must equal the sum of Line 29 [TaxMinusCredits] and Line 30 [AlternativeMinTax].
Form 100S, Line 30 [TotalTax] must equal the sum of Line 27 [TaxMinusCredits], Line 28 [BuiltInGainsTax] and Line 29
[ExcessNetPassiveIncomeTax].
Payments
F100-270
F100W-270
Modified
Form
Form 3806
Form 3805Z
Form 3807
Form 3808
Form 3809
Form 3809
F100-260
F100W-260
F100-295
F100W-295
F100S-295
Error Type
If Form 100/100W , Line 34 [Withholding] is present, then either Form 592-B or Form 593 must be attached.
If Form 100S, Line 33 [Withholding] is present, then either Form 592-B or Form 593 must be attached.
Form 100/100W , Line 36 [TotalPayments] must equal the sums of Line 32 through Line 35 [OverpaymentPriorYear] +
[AmountPaidEstimated] + [Withholding] + [AmountPaidWithExtension].
Reject and
Continue
Reject and
Continue
Reject and
Continue
196
CA Franchise Tax Board
12/18/2013
5
CA Form 100/100S/100W/100X
BUSINESS RULES FOR TAX YEAR 2013
Version 2013v2.0
Rule Number Parent Schema
Rule Text
Severity
F100S-270
Form 100S, Line 35 [TotalPayments] must equal the sums of Line 31 through Line 34 [OverpaymentPriorYear] +
[AmountPaidEstimated] + [Withholding] + [AmountPaidWithExtension].
Reject and
Continue
F100-310
Refund Or Amount If Form 100, Line 42b [EstPenExceptionBorC] is checked, then Form 5806 must be attached.
Due
F100S-310
F100W-310
Reject and
Continue
If Form 100S/100W , Line 41b [EstPenExceptionBorC] is checked, then Form 5806 must be attached.
Reject and
Continue
F100-340
F100W-340
Schedule D
If Schedule D, Line 2 [STCGLFromInstallmentSales] or Line 7 [LTCGLFromInstallmentSales] amount is present, then
Form 3805E must be attached for each amount present.
Reject and
Continue
F100-330
F100S-330
F100W-330
F100-337
F100S-337
F100W-337
F100-338
F100S-338
F100W-338
F100-339
F100S-339
F100W-339
F100-341
F100S-341
F100W-341
F100-350
F100W-350
Schedule J
If Schedule J, Line 2 [LookBackInterest] is present, then Form 3834 must be attached.
Reject and
Continue
If Schedule J, Line 5 [CreditRecaptureAmount] attribute [caForm3805ZIndicator] is present, then Form 3805Z, Part I, Line
1b [HiringRecapture] amount must be present.
Reject and
Continue
If Schedule J, Line 5 [CreditRecaptureAmount] attribute [caForm3807Indicator] is present, then Form 3807, Part II, Line 2b Reject and
[HiringRecapture] amount must be present.
Continue
F100S-350
F100S-355
Error Type
Schedule K
F100S-365
If Schedule J, Line 5 [CreditRecaptureAmount] attribute [caForm3809Indicator] is present, then Form 3809, Side 1, Part
IV, Line 4 [HiringCredit] amount must be present.
Reject and
Continue
If Schedule J, Line 5 [CreditRecaptureAmount] attribute [caForm3808Indicator] is present, then Form 3808, Side 1, Part I,
Line 2 [HiringRecapture] amount must be present.
Reject and
Continue
If Schedule J, Line 6 amount [AddOnTaxesCreditRecaptureTotal] is present, then Form 100/100W , Line 37
[TaxMinusCreditsAndPayments] or Line 38 [OverpaymentBeforePenaltyAndInt] attribute [SchJIndicator] must be present
and equal "From Schedule J".
Reject and
Continue
If Schedule J, Line 6 amount [AddOnTaxesCreditRecaptureTotal] is present, then Form 100S, Line 36
[TaxMinusCreditsAndPayments] or Line 37 [OverpaymentBeforePenaltyAndInt] attribute [SchJIndicator] must be present
and equal "From Schedule J".
Reject and
Continue
If Schedule K, Line 2, column (c) [NetRentalRealEstateIncomeLoss] amount is present, then Federal form 8825 must be
attached to the state return.
Reject and
Continue
If Schedule K, Line 11, column (d) [RecoveryPropertyExpenses] is present, then Schedule B (100S) must be attached.
Reject and
Continue
Reject and
Continue
Reject and
Continue
Reject and
Continue
Reject and
Continue
F100S-368
Schedule K-1
There must be one or more Schedule K-1 (100S) attached to Form 100S.
F100-370
F100W-370
F100S-370
Schedule F
If Schedule F, Line 2 [CostOfGoodsSold] is present, it must equal Schedule V Line 7 [CostOfGoodsSold].
F100-410
F100W-410
CA Franchise Tax Board
If Schedule F, Line 2 [CostOfGoodsSold] is present, it must equal Schedule V, Line 8 [CostOfGoodsSold].
If Schedule F, Line 20 [Depreciation] amount is present, then Form 3885 must be attached.
197
12/18/2013
6
CA Form 100/100S/100W/100X
BUSINESS RULES FOR TAX YEAR 2013
Version 2013v2.0
Rule Number Parent Schema
Rule Text
Severity
F100-420
If Schedule F, Line 30 [NetIncomeBeforeCAAdj] is present, the amount must equal Form 100, Line 1 [NetIncome].
F100S-420
If Schedule F, Line 22 [OrdinaryIncomeLoss] is present, then amount must equal Form 100S, Line 1
[TradeOrBusinessIncomeLoss].
Reject and
Continue
Reject and
Continue
F100W-420
If Schedule F, Line 29 [NetIncomeBeforeCAAdj] is present, the amount must equal Form 100W, Line 1 [NetIncome].
SCHD1-010
Schedule D-1
SCHD1-020
If Schedule D-1, Line 4 [GainInstallmentSalesForm3805E] amount is significant, then Form 3805E must be attached.
If Schedule D-1, line 5 [GainLossForm8824] amount is significant, then Federal form 8824 must be attached to the state
return.
If Schedule D-1, Line 14 [NetGainLossForm4684] amount is significant, then Federal form 4684 must be attached to the
state return.
If Schedule D-1, Line 15 [OrdinaryGainInstalSalesFrm3805E] amount is significant, then Form 3805E must be attached.
SCHD1-050
SCHD1-060
SCHD1-070
If Schedule D-1, Line 16 [OrdGainLossLikeKindExchg8824] amount is significant, then Federal Form 8824 must be
attached to the state return.
Schedule D-1, Line 17 [TotalOrdinaryGainLoss] must equal the sum of Line 10, column (g) [GainOrLoss] - Line 11
[OrdinaryLoss] + Line 12 [PropertyGainNonrecapturedLoss] + Line 13 [TotalSectionPropertyAmount] + Line 14
[NetGainLossForm4684] + Line 15 [OrdinaryGainInstalSalesFrm3805E] + Line 16 [OrdGainLossLikeKindExchg8824].
SCHD1-080
SCHD1-090
Reject and
Continue
Reject and
Continue
Reject and
Continue
Reject and
Continue
Reject and
Continue
Reject and
Continue
Reject and
Continue
Schedule D-1, Line 34 [TotalSectionPropertyAmount] must equal the sum of Column A through D of Lines 28b
[Section1245PropertyAmount] + 29g [Section1250PropertyAmount] + 30c [Section1252PropertyAmount] + 31b
[Section1254PropertyAmount] + 32b [Section1255PropertyAmount] and entered on Part II, Line 13
[TotalSectionPropertyAmount].
Reject and
Continue
If Schedule R, Line 1b [WatersEdgeOffset] amount is present, then Form 2424 must be attached.
Schedule R, Line 33 [NetBeforeContributions] must equal the sum of Line 18b [NetApportionedToCA], Line 27
[NetAllocableToCA], Line 31 [TotalApportionedToCA], and Line 32 [PostApportionedAllocatedNetting].
Schedule R, Line 35 [NetCAIncomeLoss] must equal the sum of Line 33 [NetBeforeContributions] and Line 34
[ContributionsAdjustment].
If Schedule R, Line 35 [NetCAIncomeLoss] is present, the amount must equal Form 100 or 100W Side 1, Line 19
[NetIncomeState] or Form 100S, Side 1, Line 16 [NetIncomeState] amount.
Reject and
Continue
Reject and
Continue
Reject and
Continue
Reject and
Continue
Reject and
Continue
Reject and
Continue
Reject and
Continue
SCHR-060
Schedule R-1, Part B Line 1, column (a) [TotalProperty] amount must be equal to or greater than Line 1, column (b)
[TotalProperty] amount.
Reject and
Continue
SCHR-070
Schedule R-1, Part B Line 2, column (a) [TotalPayroll] amount must be equal to or greater than Line 2, column (b)
[TotalPayroll] amount.
Reject and
Continue
SCHR-015
(100S/100W)
SCHR-020
Schedule R
SCHR-030
SCHR-040
SCHR-043
SCHR-045
SCHR-050
Schedule R, Line 1c [CombinedOffsetAndNetIncomeLoss] must equal Line 1a [NetIncomeLossAfterAdjustments] + Line
1b [WatersEdgeOffset].
Schedule R, Line 4 [RentalProperty] must equal Line 3, column (c) [NetIncomeLoss] from
Schedule R-3.
Schedule R, Line 6 [SaleOfAssets] must equal Line 2 column (e) [GrandTotalGainLoss] from Schedule R-4.
198
CA Franchise Tax Board
12/18/2013
Error Type
7
CA Form 100/100S/100W/100X
BUSINESS RULES FOR TAX YEAR 2013
Version 2013v2.0
Rule Number Parent Schema
Rule Text
Severity
SCHR-080
Schedule R-1, Part B Line 3, column (a) [TotalSales] amount must be equal to or greater than Line 3, column (b)
[TotalSales] amount.
Reject and
Continue
SCHR-090
Schedule R, Side 1, Line 18a [ApportionmentPercentage] must equal Schedule R-1, Part A Line 2
[SalesApportionmentPercentage] or Part B Line 5 [ApportionmentPercentage] amount.
Reject and
Continue
SCHR-100
(100/100W)
If a corporation is listed in Schedule R-7 Part I, then Box A [IsCABusiness] and/or Box B [HasCAPropertyPayrollSales]
must be checked.
Reject and
Continue
SCHR-110
(100/100W)
SCHP-010
Schedule R-7 Part I, [IsKeyCorporation] must be checked “Yes” for one and only one corporation.
Reject and
Continue
Reject and
Continue
Schedule P
Schedule P, Line 2L [TotalAdj] must equal the sum of Lines 2a [Depreciation] + Line 2b [AmortzCertPollutionCtrlFacilit] +
Line 2c [AmortzMiningExplortnDevCosts] + Line 2d [BasisAdjustments] + Line 2e [LongTermContracts] + Line 2f
[InstallmentSales] + Line 2g [TaxShelterFarmActivities] + Line 2h [PassiveActivities] + Line 2i [LossLimitations] + Line 2j
[BeneficiaryAmtFromK1] + Line 2k [MerchantMarineCapConstFunds].
SCHP-020
Schedule P, Line 3c [TotalPreferenceItems] must equal the sum of Lines 3a [Depletion] + Line 3b [IntangibleDrillingCosts]. Reject and
Continue
SCHP-030
Schedule P, Line 4a [PreAdjAMTI] must equal the sum of Line 1 [NetIncomeLossAfterCAAdj] + Lines 2l [TotalAdj] + Line
3c [TotalPreferenceItems].
Reject and
Continue
SCHP-040
Schedule P, Line 6 [PreAdjAMTIPlusACEAdj] must equal the sum of Lines 4b [ApprPreAdjAMTI] + Line 5f [ACEAdj] , or
must equal zero.
Schedule P, Line 17 [TentativeMinimumTax] must equal the sum of Line 15 [ReducedAMTIExemption] + Line 16
[BankAndFinancialCorpTMT], only if the difference of the APB and the APE is equal to or greater than 12 months.
Reject and
Continue
Reject and
Continue
If the [CA-Payment] document is present, then the Account Period Ending Date [AccountPeriodEnd] on your Return
Payment request must match the Tax Period End Date [TaxPeriodEndDate] in the Return Header [CA-ReturnHeader].
Reject and
Continue
If the [CA-Payment] document is present, then the Account Period Ending Date [AccountPeriodEnd] on your Estimate
Payment request must be greater than the Tax Period End Date [TaxPeriodEndDate] in the Return Header [CAReturnHeader].
Reject and
Continue
If Form 3523, Line 17b [ReducedRegularCredit] amount is present, then attribute [Section280CElection] must be present
and contain the value "Section280C(c)".
Reject and
Continue
If Form 3523, Line 39b [RdcdAltIncrementalCredit] amount is present, then attribute [Section280CElection] must be
present and contain the value "Section280C(c)".
Reject and
Continue
If Form 3805E Line 12 [IncomeRecapture] amount is present, then Schedule D-1 must be attached.
SCHP-050
PMT-020
CA-Payment
PMT-030
F3523-010
Form 3523
F3523-020
F3805E-010
Form 3805E
F3805E-020
Form 3805E, Line 13 [SumOfAdjBasisCommIncomeRcptr] must equal the sum of Line 10 [AdjustedBasis] + Line 11
[CommissionsOtherExpensesOfSale] + Line 12 [IncomeRecapture].
Reject and
Continue
Reject and
Continue
F3805E-030
Form 3805E, Line 18 [ContractPrice] must equal the sum of Line 7 [SellingPriceLessMortgageIndbt] and Line 17
[MortgLessAdjBasisCommIncmRcptr], unless Line 14 [SumLessAdjBasisCommIncmRcptr] is less than or equal to zero.
Reject and
Continue
Error Type
199
CA Franchise Tax Board
12/18/2013
8
CA Form 100/100S/100W/100X
BUSINESS RULES FOR TAX YEAR 2013
Version 2013v2.0
Rule Number Parent Schema
Rule Text
Severity
F3805E-040
Form 3805E, Line 26 [InstalSaleIncmLessOrdnryIncm] must equal the result of Line 24 [InstallmentSaleIncome] minus
Line 25 [OrdinaryIncomePart].
Form 3805E, Line 37 [PaymentPriceLessOrdinaryIncome] must equal the result of Line 35
[TotPymtPrcMultipliedGroPrftPct] minus Line 36 [OrdinaryIncmUnderRecaptureRls].
Reject and
Continue
Reject and
Continue
If Form 5806 Line 42 [ExceptionMet] or line 64 [ExceptionMet] is checked "Yes", then Form 100 Line 42b
[EstPenExceptionBorC] must be checked.
Reject and
Continue
F3805E-050
F5806-010
Form 5806
F5806-015
G0000-010
General Form
Rules
G0000-020
G0000-025
(100/100W)
G0000-030
(100/100W)
X0000-010
General Schema
Rules
If Form 5806 Line 42 [ExceptionMet] or line 64 [ExceptionMet] is checked "Yes", then Form 100S or 100W Line 41b
[EstPenExceptionBorC] must be checked.
Forms 3805Z, 3806, 3807, 3808 and 3809 Schedule Z Part III [SCorpCrLimitation] must be blank, if filed with Form 100 or
100W.
Forms 3805Z, 3806, 3807, 3808 and 3809 Schedule Z Part II [CrLimitation] must be blank, if filed with Form 100S.
Reject and
Continue
Reject and
Continue
Reject and
Continue
The [CAReturnHeaderDocumentId] in the Schedule R-7 must equal a document ID [documentId] from the Parent or
Reject and
Subsidiary CA-ReturnHeader attribute.
Continue
The [CAReturnHeaderDocumentID] in every schedule included in the CA-CombinedReportSchedules must match a CAReject and
ReturnHeader [documentId]. The [CAReturnHeaderDocumentID] in every schedule included in the CAContinue
Your State return does not match the latest published FTB Schema or is not well formed. You must contact your software Reject and
provider to resolve this error.
Stop
X0000-020
Your Federal return does not match the latest published IRS Schema or is not well formed. You must contact your
software provider to resolve this error.
Reject and
Stop
R0000-050
The EFIN on your return must match the EFIN on the submission manifest. You must contact your software provider to
resolve this error.
Reject and
Continue
R0000-060
The number of Binary Attachment files computed by FTB must match the Binary Attachment count attribute
[binaryAttachmentCount] from the CA Return Header [CA-ReturnHeader] in the CA-Return element.
Reject and
Stop
R0000-065
The total number of documents contained within [CA-ReturnData] or [CA-CombinedReportSchedules] must match the
document count attribute [documentCount] contained within the specific [CA-ReturnData] or [CACombinedReportSchedules] element, as computed by FTB.
Reject and
Stop
R0000-070
R0000-080
A federal return (XML) must be attached with every state submission except with the CA Form 568, CA Form 100X, CA
Form 199, or when Form 565, Question H(3) [AmendedReturn] is checked, or when Form 100 [TypeOfCorp] = "FASIT",
The tax year in the Return Header must match the tax year in the Submission Manifest.
R0000-085
The Return Type in the Return Header must match the Submission Type in the Submission Manifest.
Reject and
Stop
Reject and
Stop
Reject and
Stop
T0000-010
CA-Transmission
Manifest
T0000-030
T0000-040
Error Type
The "Count" of submissions in the [SubmissionDataList] does not equal the actual number of submission ZIP archives/files Reject and
attached.
Stop
Transmission Manifest not present. Unable to proceed.
Reject and
Stop
Multiple Transmission Manifests are present. Unable to proceed.
Reject and
Stop
200
CA Franchise Tax Board
12/18/2013
9
CA Form 100/100S/100W/100X
BUSINESS RULES FOR TAX YEAR 2013
Version 2013v2.0
Rule Number Parent Schema
Rule Text
Severity
X0000-030
T0000-070
Your Transmission Manifest does not match the latest published FTB Schema or is not well formed. You must contact
your software provider to resolve this error.
The Transmission ID must match the "Transmission ID" portion of the original outer ZIP archive/file name.
T0000-080
The "ETIN" portion of your Transmission ID must match the ETIN in the Transmission Manifest.
T0000-090
The "Current Year" portion of your Transmission ID is not current.
T0000-100
T0000-110
The "Julian Date" portion of your Transmission ID is outside the acceptable range (cannot be more than five days prior to,
or one day after the actual processing date).
The "Transmission ID" is not unique.
T0000-120
The ETIN in your Transmission Manifest is not recognized as an Authorized e-file Provider by FTB.
T0000-130
Not every "Submission ID" in the [SubmissionDataList] has a corresponding submission ZIP archive/file contained within
this transmission.
Invalid ZIP archive/file format. Unable to decompress data. Possibly corrupted.
Reject and
Stop
Reject and
Stop
Reject and
Stop
Reject and
Stop
Reject and
Stop
Reject and
Stop
Reject and
Stop
Reject and
Stop
Reject and
Stop
T0000-140
General
Transmission
Errors
T0000-150
Invalid directory structure. Unable to find items where they're expected to be located.
Reject and
Stop
No attachments/submissions are present. Unable to proceed.
Reject and
Stop
There is a problem with the name [TransmissionID] of your transmission file. All transmission files must have a naming
Reject and
convention that is according to the transmission specification contained in FTB Pub. 1346B. Please rename and resubmit Stop
the file
T0000-160
T0000-170
X0000-040
Error Type
CA-Submission
Manifest
S0000-020
S0000-040
S0000-050
S0000-060
S0000-070
S0000-080
S0000-090
Your Submission Manifest does not match the latest published FTB Schema or is not well formed. You must contact your
software provider to resolve this error.
Reject and
Stop
The Submission ID [SubmissionID] must match the "Submission ID" portion of the original outer ZIP archive/file name.
Reject and
Stop
The "EFIN" portion of your Submission ID must match the EFIN in the Submission Manifest.
Reject and
Stop
The "Current Year" portion of your Submission ID is not current.
Reject and
Stop
The "Julian Date" portion of your Submission ID is outside the acceptable range (cannot be more than five days prior to, or Reject and
one day after the actual processing date).
Stop
Your Submission ID is not unique.
Reject and
Stop
The EFIN in your Submission Manifest is not recognized as an Authorized e-file Provider by FTB.
Reject and
Stop
The Tax Year the submission applies to is either incorrectly identified or not supported (currently Tax Years 2011, 2012
Reject and
and 2013 can be submitted).
Stop
201
CA Franchise Tax Board
12/18/2013
10
CA Form 100/100S/100W/100X
BUSINESS RULES FOR TAX YEAR 2013
Version 2013v2.0
Rule Number Parent Schema
Rule Text
Severity
S0000-095
Our records indicate that you are not authorized to submit a tax return of a type and for a tax year specified in the
Submission manifest.
Invalid ZIP archive/file format. Unable to decompress data. Possibly corrupted.
Reject and
Stop
Reject and
Stop
S0000-110
Invalid directory structure. Unable to find items where they're expected to be located.
S0000-120
Submission Manifest not present. Unable to proceed.
S0000-130
Multiple Submission Manifests are present. Unable to proceed.
S0000-140
A State submission is not present. Unable to proceed.
S0000-150
Multiple State submissions are present. Only one State submission XML Data is allowed in each Submission ZIP Archive.
Unable to proceed.
Reject and
Stop
Reject and
Stop
Reject and
Stop
Reject and
Stop
Reject and
Stop
S0000-170
Multiple Federal submissions are present. Only one Federal submission XML Data is allowed in each Submission ZIP
Archive. Unable to proceed.
Reject and
Stop
S0000-100
General
Submission Errors
Error Type
202
CA Franchise Tax Board
12/18/2013
11
203
1065 BUSINESS RULES FOR TAX YEAR 2013
Version 2013v4.1
Rule Number
Rules text
Error Category
Severity
Rule
Status
F1065-005-01
Missing
Document
Missing Data
Reject
Active
Reject
Active
Missing Data
Reject
Active
Active
Reject
Active
Reject
Active
Reject
Active
Reject
Active
Reject
Active
Reject
Active
Reject
Active
Reject
Active
F1065-041-01
If Form 1065, Schedule B, Line 3b is "Yes", then Schedule B-1 must be present in the return.
Reject
Active
F1065-045-01
If Form 1065, Line I has a non-zero value, then no more than 101 Schedule K-1 (F1065) can
be present on the return. (Note: This rule applies to the Assurance Testing System (ATS)
only.)
If Form 1065, Schedule B, Line 6 is answer "No", then Schedule L must be present in the
return.
Missing
Document
Missing
Document
Missing
Document
Missing
Document
Multiple
Documents
Multiple
Documents
Missing
Document
Missing
Document
Missing
Document
Missing
Document
Multiple
Documents
Reject
F1065-040-01
If Form 1065, Line 5 has a non-zero value, then Schedule F (Form 1040) must be present in
the return.
If Form 1065, Line 8 has a non-zero value, then Line 3 or Line 4 or Line 5 or Line 6 or Line 7
must have a non-zero value.
If Form 1065, Line 21 has a non-zero value, then Line 9 or Line 10 or Line 11 or Line 12 or
Line 13 or Line 14 or Line 15 or Line 16a or Line 16b or Line 17 or Line 18 or Line 19 or Line
20 must have a non-zero value.
If Form 1065, Schedule K, Line 2 has a non-zero value, then Form 8825 must be present in
the return.
If Form 1065, Schedule K, Line 8 has a non-zero value, then Schedule D (Form 1065) must
be present in the return.
If Form 1065, Schedule K, Line 10 has a non-zero value, then Form 4797 must be present in
the return.
If Form 1065, Schedule K, Line 12 has a non-zero value, then Form 4562 must be present in
the return.
If Form 1065, Schedule K, Line 10 has a non-zero value, then no more than one Form 4797
must be attached to Form 1065.
If Form 1065, Schedule K, Line 2 has a non-zero value, then no more than one Form 8825
must be attached to Form 1065.
If Form 1065, Schedule B, Line 17 has a non-zero value, then one or more Forms 8865 must
be present in the return.
If "Technical Termination" checkbox is checked, then the checkbox "initial return" or "final
return" must be checked.
If Form 1065, Schedule B, Line 3a is "Yes", then Schedule B-1 must be present in return.
Reject
Active
Reject
Active
F1065-009-01
F1065-010-01
F1065-015-01
F1065-017-01
F1065-021-01
F1065-023-01
F1065-032-01
F1065-034-01
F1065-037-01
F1065-039-01
F1065-048-01
204
Missing
Document
F1065-049-01
F1065-050-01
F1065-052-01
F1065-053-01
F1065-056-01
F1065-057-01
F1065-058-01
F1065-059-01
F1065-064
F1065-065
F4562-002
F4562-003
F5471-034-01
F5471-035-01
F5471-036-01
If Schedule M-3 (Form 1065) is present in the return, then Schedule C (Form 1065) must be
present in the return and Item J, 'ScheduleCAndScheduleM3AttInd', checkbox must be
checked.
If Form 1065, Item J 'ScheduleCAndScheduleM3AttInd', checkbox is checked, then Schedule
M-3 (Form 1065) must be present in the return.
If checkbox 'ThreeAndOneHalfPctGroIncmTxInd' is checked, then Form 1065 Line 22
'threeAndOneHalfPercentAmt' must have a non-zero value.
If Form 1065, Line 2 'CostOfGoodsSoldAmt' has a non-zero value, then it must equal Form
1125-A, Line 8 'CostOfGoodsSoldAmt'.
If Form 1065, Schedule K, Line 15a 'LowIncmHsngCrSect42j5PrtshpAmt' or 15b
'LowIncomeHousingCrOthPrtshpAmt' has a non-zero value, then Form 8586 and Form 8609-A
must be attached, unless, Form 8825, Line 20b 'IdentifyPartnershipEstateTrGrp' is present.
If Item F (Form 1065) has a non-zero value, Lines 1b through 22 (Form 1065 Page 1) have a
non-zero value, and Line H(1) 'MethodOfAccountingCashInd' is not checked, then Schedule L
must be present in the return.
If Form 1065, Line 6 'TotalOrdinaryGainLossAmt' has a non-zero value, then Form 4797 must
be present in the return.
If Form 1065, checkbox 'QlfyTherapeuticDiscoveryCrInd' is checked, then Form 1065, Line 22
'qlfyTherapeuticDiscoveryCrAmt' must have a non-zero value and Form 4255, Line 14
'TxForRcptrQlfyThrputicDiscvAmt' must have a non-zero value.
If Form 1065, Line 1c ' NetGrossReceiptsOrSalesAmt' has a non-zero value, then Line 1a
'GrossReceiptsOrSalesAmt' and/or Line 1b 'ReturnsAndAllowancesAmt' must have a non-zero
value.
If Form 1065, Line 3 'GrossProfitAmt' has a non-zero value, then Line 1c '
NetGrossReceiptsOrSalesAmt' or Line 2 'CostOfGoodsSoldAmt ' must have a non-zero value.
If Form 4562, Line 1, 'MaximumDollarLimitationAmt' has a non-zero value, then Line 1,
'MaximumDollarLimitationAmt' must not be greater than 635,000.
If Form 4562, Line 3, 'ThresholdCostOfSect179PropAmt' has a non-zero value, then Line 3,
'ThresholdCostOfSect179PropAmt' must not be greater than 2,600,000.
If Form 5471, 'dormantForeignCorporationCd' is not present in the Return, and Form 5471,
Item B, checkbox "3" is checked, then one or more "Category 3 Filer Statements"
[Category3FilerStatement] must be attached.
If Form 5471, 'dormantForeignCorporationCd' is not present in the Return, and Form 5471,
Schedule C, Line 8, Columns "Functional Currency" or "US Dollars" has a non-zero value,
then "Other Income Statement" [OtherIncomeForm5471Statement] must be attached.
If Form 5471, 'dormantForeignCorporationCd' is not present in the Return, and Form 5471,
Schedule C, Line 16, Columns "Functional Currency" or "US Dollars" has a non-zero value,
then "Itemized Other Deductions Schedule" [ItemizedOtherDeductionsSchedule2] must be
attached.
205
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Missing Data
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Active
Data Mismatch
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Active
Missing Data
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Active
Missing
Document
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Data Mismatch
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
F5471-037-01
F5471-071
If Form 5471, 'dormantForeignCorporationCd' is not present in the Return, and Form 5471,
Schedule H, Line 2h, Columns "Net Additions" or "Net Subtractions" has a non-zero value,
then "Earnings and Profits Other Adjustments Statement" [EarningsAndProfitsOtherAdjStmt]
must be attached.
If Form 5471, 'dormantForeignCorporationCd' is not present in the Return, and Form 5471,
Schedule F, Line 6, Column (a) or Column (b) has a non-zero value, then "Investment In
Subsidiaries Statement" [InvestmentInSubsidiariesStmt] must be attached.
If Form 5471, 'dormantForeignCorporationCd' is not present in the Return, and Form 5471,
Schedule G, Line 1, checkbox 'Yes' is checked, then one or more "Owns Foreign Partnership
Statement" [OwnsForeignPartnershipStmt] must be attached.
If Form 5471, 'dormantForeignCorporationCd' is not present in the Return, and Form 5471,
Schedule F, Line 4, Column (a) or Column (b) has a non-zero value, then "Itemized Other
Current Assets Schedule" [ItemizedOtherCurrentAssetsSchedule] must be attached.
If Form 5471, 'dormantForeignCorporationCd' is not present in the Return, and Form 5471,
Schedule F, Line 7, Column (a) or Column (b) has a non-zero value, then "Itemized Other
Investments Schedule" [ItemizedOtherInvestmentsSchedule] must be attached.
If Form 5471, 'dormantForeignCorporationCd' is not present in the Return, and Form 5471,
Schedule F, Line 12, Column (a) or Column (b) has a non-zero value, then "Itemized Other
Assets Schedule" [ItemizedOtherAssetsSchedule] must be attached.
If Form 5471, 'dormantForeignCorporationCd' is not present in the Return, and Form 5471,
Schedule F, Line 15, Column (a) or Column (b) has a non-zero value, then "Itemized Other
Current Liabilities Schedule" [ItemizedOtherCurrentLiabilitiesSchedule] must be attached.
If Form 5471, 'dormantForeignCorporationCd' is not present in the Return, and Form 5471,
Schedule F, Line 17, Column (a) or Column (b) has a non-zero value, then "Itemized Other
Liabilities Schedule" [ItemizedOtherLiabilitiesSchedule] must be attached.
Form 5471 'EmployerEIN' or 'ForeignEntityReferenceIdNumber' must have a value.
F6765-003-01
F6765-004-01
F5471-038-01
F5471-039-01
F5471-040-01
F5471-041-01
F5471-042-01
F5471-043-01
F5471-044-01
F8275-001
F8275R-001
F8283-006-02
F8283-007-02
Missing
Document
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Active
Missing
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Active
Missing
Document
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Active
Missing
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Active
Missing
Document
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Active
Missing
Document
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Active
Missing
Document
Reject
Active
Missing
Document
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Active
Missing Data
Reject
Active
Form 6765, Line 10 'FixedBasedPct' must not be greater than 16% (0.16000).
Incorrect Data
Reject
Active
If Form 6765 has significant data on any Line in Section A (Lines 1 through 17), then if an
amount is entered on any Line in Section B (Lines 18 through 32) it must have a zero value.
If 'ForeignEntityName' has a value, then Form 8275, 'ForeignEntityEIN' or
'ForeignEntityReferenceIdNumber' must have a value.
If 'ForeignEntityName' has a value, then Form 8275-R, 'ForeignEntityEIN' or
'ForeignEntityReferenceIdNumber' must have a value.
The year of the 'ContributionDt' in "Contributions of Motor Vehicles, Boats, and Airplanes
Statement" [ContributionsOfMotorVehiclesBoatsAndAirplanesStatement] must equal the
'TaxYr' year in the Return Header.
The year of the 'SaleDt' in "Contributions of Motor Vehicles, Boats, and Airplanes Statement"
[ContributionsOfMotorVehiclesBoatsAndAirplanesStatement] must equal the 'TaxYr' in the
Return Header or the year immediately following the 'TaxYr' in the Return Header.
Incorrect Data
Reject
Active
Missing Data
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Active
Missing Data
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Active
Data Mismatch
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Data Mismatch
Reject
Active
206
F8283-024
F8586-013-01
If "Contributions of Motor Vehicles, Boats, and Airplanes Statement"
[ContributionsOfMotorVehiclesBoatsAndAirplanesStatement] is attached to Section A
'InformationOnDonatedProperty', then Line 1 Column (b) checkbox
'DonatedPropertyVehicleInd' must be checked for the corresponding vehicle.
If "Contributions of Motor Vehicles, Boats, and Airplanes Statement"
[ContributionsOfMotorVehiclesBoatsAndAirplanesStatement] is attached to Section B
'PropertyInformation', then Line 4i checkbox 'VehicleInd' must be checked.
If "Contemporaneous Written Acknowledgment Statement"
[ContemporaneousWrittenAcknowledgmentStatement] is attached to Section A
'InformationOnDonatedProperty', then Line 1 Column (b) checkbox
'DonatedPropertyVehicleInd' must be checked for the corresponding vehicle.
If "Contemporaneous Written Acknowledgment Statement"
[ContemporaneousWrittenAcknowledgmentStatement] is attached to Section B
'PropertyInformation', then Line 4i checkbox 'VehicleInd' must be checked.
If Form 8283, Section A Line 1 Column (b) checkbox 'DonatedPropertyVehicleInd' is checked,
then "Contributions of Motor Vehicles, Boats, and Airplanes Statement"
[ContributionsOfMotorVehiclesBoatsAndAirplanesStatement] or "Contemporaneous Written
Acknowledgment Statement" [ContemporaneousWrittenAcknowledgmentStatement] must be
attached to 'InformationOnDonatedProperty' for the corresponding vehicle.
If Form 8283, Section B Line 4i checkbox 'VehicleInd' is checked, then "Contributions of Motor
Vehicles, Boats, and Airplanes Statement"
[ContributionsOfMotorVehiclesBoatsAndAirplanesStatement] or "Contemporaneous Written
Acknowledgment Statement" [ContemporaneousWrittenAcknowledgmentStatement] must be
attached to 'PropertyInformation'.
If Form 8283, Section A Line 1 Column (b) checkbox 'DonatedPropertyVehicleInd' is checked,
then a binary attachment [with Description beginning with 'Form1098C' or
'DoneeOrganizationContemporaneousWrittenAcknowledgment'] must be attached to Form
8283.
If Form 8283, Section B Line 4i checkbox 'VehicleInd' is checked, then a binary attachment
[with Description beginning with 'Form1098C' or
'DoneeOrganizationContemporaneousWrittenAcknowledgment'] must be attached to Form
8283.
If Form 8283, Section A Line 1 Column (b) 'VIN' has a value, then Line 1 Column (b) checkbox
'DonatedPropertyVehicleInd' must be checked for the corresponding vehicle.
If Form 8283, Line 1 Column (b) checkbox 'DonatedPropertyVehicleInd' is checked, then
Section A Line 1 Column (b) 'VIN' for the corresponding vehicle must have a value.
If Form 8586 line 3 or line 10 has a non-zero value, the Form 8609A must be attached.
F8609A-001-01
Form 8609-A, Part I, Item A "Building Identification Number" must have a value.
F8621-024
If Form 8621, Part II, line G ' DeemedDivElectSec1297ePFICInd' checkbox is checked, then
'DeemedDivElectSec1297ePFICStmt' must be attached to Part II, line G.
F8283-025
F8283-026
F8283-027
F8283-028-01
F8283-030
F8283-032-01
F8283-033
F8283-034-01
F8283-035-01
207
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Active
Missing
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Active
Missing
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Active
Missing
Document
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Active
Missing
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Active
Missing
Document
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Active
Missing
Document
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Active
Missing
Document
Reject
Active
Missing Data
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Active
Missing Data
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Active
Missing
Document
Missing Data
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Active
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Active
Missing Data
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Active
F8621-025
F8621-026-01
F8697-008-01
F8820-001-01
F8825-001-01
F8833-001-01
F8834-001-01
If Form 8621, Part II, line H 'DeemedDivElectFrmrPFICInd' checkbox is checked, then
'DeemedDivElectRespectFormerPFICStmt' must be attached to Part II, line H.
F8621, 'PFICOrQEFEIN' or 'ForeignEntityReferenceIdNumber' must have a value.
Missing Data
Reject
Active
Missing Data
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Active
If Form 8697, Part I, Line 10(c) 'NetAmtOfInterestOwedAmt' has a non-zero value then Part II,
Line 11(d) 'NetAmtOfInterestOwedAmt' must have a zero value if an amount is entered.
Form 8820, Line 2(b) 'EmployerDifferentialWageCrAmt' must be equal to zero if an amount is
entered.
If Form 8825 is attached, and Line 2 "Gross rents" has a non-zero value for any Rental Real
Estate property, then "Total Gross Rents" must have a value greater than zero.
Form 8833 `EIN' or 'SSN' or 'ForeignEntityReferenceIdNumber' must have a value.
Incorrect Data
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Active
Incorrect Data
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Disabled
Missing Data
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Active
Missing Data
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Active
Incorrect Data
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Deleted
Incorrect Data
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Deleted
Missing Data
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Active
Missing Data
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Active
F8864-001
If Form 8834 is present, then for each vehicle listed on Line 1, 'VehicleModelYr' cannot be
prior to 2008.
If Form 8834 is present, then for each vehicle listed on Line 2, 'VehiclePlacedInServiceDt'
must be after 02/16/2009.
If line 3a 'TaxOwnerName' has a value, then Form 8858, Line 3c(1), EIN or SSN in
'TaxOwnerUSIdNumberDetail' or line 3c(2) 'ForeignEntityReferenceIdNumber' must have a
value.
Form 8858, Line 1b(1), EIN in 'FDEUSIdNumberDetail' or Line 1b(2)
'ForeignEntityReferenceIdNumber' must have a value.
Form 8864, Line 1(c), 'BiodieselAmt' must be equal to zero if an amount is entered.
Incorrect Data
Reject
Disabled
F8864-002-01
Form 8864, Line 2(c), 'AgriBiodieselAmt' must be equal to zero if an amount is entered.
Incorrect Data
Reject
Disabled
F8864-003-01
Form 8864, Line 3(c), 'AgriBiodieselAmt' must be equal to zero if an amount is entered.
Incorrect Data
Reject
Disabled
F8864-004
Form 8864, Line 4(c), 'BiodieselMixAmt' must be equal to zero if an amount is entered.
Incorrect Data
Reject
Disabled
F8864-005-01
Form 8864, Line 5(c), 'AgriBiodieselIncludedAmt' must be equal to zero if an amount is
entered.
Form 8864, Line 6(c), 'RenewableDieselInclMixtureAmt' must be equal to zero if an amount is
entered.
Form 8864, Line 7(c), 'QualifiedAgriBioDieselProdAmt' must be equal to zero if an amount is
entered.
Form 8864, Line 8, 'BiodieselPlusAgriBioDieselAmt' must be equal to zero if an amount is
entered.
Form 8865 'ForeignPartnershipEIN' or 'ForeignEntityReferenceIdNumber' must have a value.
Incorrect Data
Reject
Disabled
Incorrect Data
Reject
Disabled
Incorrect Data
Reject
Disabled
Incorrect Data
Reject
Disabled
Missing Data
Reject
Active
F8834-002-01
F8858-002-02
F8858-003
F8864-006
F8864-007
F8864-008
F8865-232
208
F8881-001-01
Form 8881, Line 5 'CurrentYearCreditAmt' must not be greater than 500.
F8900-001-01
If Form 8900 is present in the return, then Lines (1) 'QlfyRlrdTrackMaintExpendAmt', (2)
'FiftyPctRlrdTrackMaintExpndAmt', (3a) 'MilesOfRlrdTrackOwnorLsdQty', (3b)
'LessNumOfMileRlrdTrckIsAsgnQty', (3c) 'MlRlrdTrckAsgnByOwnrOrLsseeQty', (3d)
'TotalRlrdTrackMilesQty', (4) 'AdjustedTotalRailroadTrackAmt', and (5)
'QualifiedPctOfRlrdTrackAmt', must have a zero value if an amount is entered.
Form 8907, Line 2(b) 'NY1QlfyCokeAndCokeGasSoldQty' must be equal to zero if an amount
is entered.
Form 8907, Line 3(b) 'NY2QlfyCokeAndCokeGasSoldAdjRt' must be equal to zero if an
amount is entered.
Form 8907, Line 4(b) 'NY3QlfyCokeAndCokeGasSoldAmt' must be equal to zero if an amount
is entered.
If Form 8909 is present in the return, then Part I, Lines (1a) 'EligibleDishwashersTypeAQty',
(1b) 'EligibleDishwashersTypeBQty', (1c) 'EligibleDishwashersTypeCQty',
(2a)'DshwshrPrdcdPr2YrsTypeAAvgQty', (2b) 'DshwshrPrdcdPr2YrsTypeBAvgQty', (2c)
'DshwshrPrdcdPr2YrsTypeCAvgQty', (3a) 'EligibleDishwashersTypeANetQty, (3b)
'EligibleDishwashersTypeBNetQty, (3c) 'EligibleDishwashersTypeCNetQty, (4 (a) (b) and (c)
No entry do not use Value Preprinted on Form) and (5a) 'DishwashersTypeATentativeCrAmt',
(5b) 'DishwashersTypeBTentativeCrAmt' and (5c) 'DishwashersTypeCTentativeCrAmt', must
have a zero value if an amount is entered.
If Form 8909 is present in the return, then Part I, Line 6 'TentativeCrdtForDishwashersAmt',
must have a zero value if an amount is entered.
If Form 8909 is present in the return, Part II, Lines (7a) 'TypAEligClothesWashersPrdcdQty',
(7b) 'TypBEligClothesWashersPrdcdQty', (8a) 'AvgNumEligClothesWasherTypAQty', (8b)
'AvgNumEligClothesWasherTypBQty', (9a) 'EligibleClothesWasherTypeAQty', (9b)
'EligibleClothesWasherTypeBQty', (10 (a), (b) No entry do not use Value Preprinted on Form
)and (11a) 'ClothesWasherTypeATentCrAmt', and (11b) 'PYClothesWasherTypeBTentCrAmt'
must have a zero value if an amount is entered.
If Form 8909 is present in the return, Part II, Line 12 'TentativeCrdtClothesWashersAmt', must
have a zero value if an amount is entered.
If Form 8909 is present in the return, Part III, Lines (13a) 'TypeARefrigeratorsProducedQty',
(13b) 'TypeBRefrigeratorsProducedQty',' (14a) 'AvgNumEligRefrigeratorsTypAQty', (14b)
'AvgNumEligRefrigeratorsTypBQty', (15a) 'EligibleRefrigeratorTypeAQty', (15b)
'EligibleRefrigeratorTypeBQty', (16a and 16b No entry - do not use Value Preprinted on Form,
) and (17a) 'RefrigeratorTypeATentCrAmt', (17b) 'RefrigeratorTypeBTentCrAmt', must have a
zero value if an amount is entered.
If Form 8909 is present in the return, Part III, Line 18 ''TentativeCrForRefrigeratorsAmt'', must
have a zero value if an amount is entered.
F8907-001
F8907-002
F8907-003
F8909-001
F8909-002-01
F8909-003-01
F8909-004-01
F8909-005-01
F8909-006-01
209
Missing
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Incorrect Data
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Active
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and Stop
Disabled
Incorrect Data
Reject
Active
Incorrect Data
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Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
and Stop
Disabled
Incorrect Data
Reject
and Stop
Reject
and Stop
Disabled
Incorrect Data
Incorrect Data
Incorrect Data
Incorrect Data
Disabled
Reject
and Stop
Reject
and Stop
Disabled
Reject
and Stop
Disabled
Disabled
F8909-007-01
F8910-007-01
F8910-008-01
F8910-009-01
F8910-010-01
F8910-011-01
F8910-012-01
F8910-013-02
F8910-020-01
F8936-012-01
F8936-013-01
F8936-014-01
F8936-015-01
F8936-016-01
F8936-017-01
F8936-018-01
F8936-019-01
F8938-001-01
If Form 8909 is present in the return, Part IV, Lines (19) 'TotalTentativeCreditAmt', (20)
'AvgAnnualGrossRcptsStdPctAmt', (21a) No entry - do not use Value Preprinted on Form,
(21b) 'PYClothesWasherTypeBTentCrAmt', (21c) 'RefrigeratorTypeBTentCrAmt', (22)
'MaximumCreditAllowedAmt', and (23) 'TentativeApplianceCreditAmt', must have a zero value
if an amount is entered.
If Form 8910, Part II, Line 7 'TotalBusinessInvestmentUseAmt' has a non-zero value, then
'VehicleDescriptionGrp' must have a value.
If Form 8910, Part II, Line 7 'TotalBusinessInvestmentUseAmt' has a non-zero value, then Part
I Line 2 'VIN' must have a value.
If Form 8910, Part II, Line 7 'TotalBusinessInvestmentUseAmt' has a non-zero value, then Part
I Line 3 'VehiclePlacedInServiceDt' must have a value.
If Form 8910, Part III, Line 15 'PersonalUsePartOfCreditAmt' has a non-zero value, then
'VehicleDescriptionGrp' must have a value.
If Form 8910, Part III, Line 15 'PersonalUsePartOfCreditAmt' has a non-zero value, then Part I
Line 2 'VIN' must have a value.
If Form 8910, Part III, Line 15 'PersonalUsePartOfCreditAmt' has a non-zero value, then Part I
Line 3 'VehiclePlacedInServiceDt' must have a value.
For Each "Vehicle Placed in Service Date" listed on Form 8910, Line 3
'VehiclePlacedInServiceDt' the date must be after December 31, 2012 but before January 01,
2014.
For each 'VehicleYear' listed on Form 8910, Line 1, 'VehicleModelYr' must be 2011, 2012, or
2013.
If Form 8936 is present, then for each vehicle listed on Line 3, 'VehiclePlacedInServiceDt'
must be later than December 31, 2011 and before January 1, 2013.
If Form 8936 is present, then for each vehicle listed on Line 1, 'VehicleYear' must be 2011,
2012, or 2013.
If Form 8936, Line 12 'TotalBusinessInvestmentUseAmt' has a non-zero value, then
'VehicleDescriptionGrp' must have a value.
If Form 8936, Line 12 'TotalBusinessInvestmentUseAmt' has a non-zero value, then 'VIN' must
have a value.
If Form 8936, Line 12 'TotalBusinessInvestmentUseAmt' has a non-zero value, then
'VehiclePlacedInServiceDt' must have a value.
If Form 8936, Line 23 'PersonalUsePartOfCreditAmt' has a non-zero value, then
'VehicleDescriptionGrp' must have a value.
If Form 8936, Line 23 'PersonalUsePartOfCreditAmt' has a non-zero value, then 'VIN' must
have a value.
If Form 8936, Line 23 'PersonalUsePartOfCreditAmt' has a non-zero value, then
'VehiclePlacedInServiceDt' must have a value.
If Form 8938, Part III 'InterestSumGrp' is present, then either
'WhereReportedFormAndLineTxt' or 'WhereReportedSchAndLineTxt' must have a value.
210
Incorrect Data
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and Stop
Disabled
Incorrect Data
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Active
Incorrect Data
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Active
Incorrect Data
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Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
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Active
Incorrect Data
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Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Missing Data
Reject
Active
F8938-002-01
F8938-003-01
F8938-004-01
F8938-005-01
F8938-006-01
F8938-007-01
F8941-003
F8941-004
F8941-005
F8949-002
F8949-003
F8949-012
F8949-013
F8949-014
F8949-015
If Form 8938, Part III 'DividendSumGrp' is present, then either
'WhereReportedFormAndLineTxt' or 'WhereReportedSchAndLineTxt' must have a value.
If Form 8938, Part III 'RoyaltySumGrp' is present, then either
'WhereReportedFormAndLineTxt' or 'WhereReportedSchAndLineTxt' must have a value.
If Form 8938, Part III 'OtherIncomeSumGrp' is present, then either
'WhereReportedFormAndLineTxt' or 'WhereReportedSchAndLineTxt' must have a value.
If Form 8938, Part III 'GainLossSumGrp' is present, then either
'WhereReportedFormAndLineTxt' or 'WhereReportedSchAndLineTxt' must have a value.
If Form 8938, Part III 'DeductionSumGrp' is present, then either
'WhereReportedFormAndLineTxt' or 'WhereReportedSchAndLineTxt' must have a value.
If Form 8938, Part III 'CreditSumGrp' is present, then either 'WhereReportedFormAndLineTxt'
or 'WhereReportedSchAndLineTxt' must have a value.
If Form 8941, Line 2 'SmllEmplrHIPFTEEmplForTaxYrCnt' has a value greater than "24", then
Line 3 'AvgAnnualWagesPdForTxYrAmt', Line 4 'HIPPaidForEmplEmployedForCrAmt', Line
5 ' SmllEmplrHIPPotentiallyPaidAmt', Line 6 'SmllEmplrEligibleHIPPaidAmt', Line 7
'SmllEmplrEligHIPTimesPctAmt', Line 8 'SmllEmplrHIPFTECreditAmt', Line 9
'AnnualWgPdLessThanSpecifiedAmt', Line 10 'TotStPremSbsdyPdOrCrForHIPAmt' and Line
12 'SmallerAnnualWgPdOrHIPPdAmt', must be equal to zero if an amount is entered.
If Form 8941, Line 3 'AvgAnnualWagesPdForTxYrAmt' has a value greater than "49999", then
Line 4 'HIPPaidForEmplEmployedForCrAmt', Line 5 ' SmllEmplrHIPPotentiallyPaidAmt', Line
6 'SmllEmplrEligibleHIPPaidAmt', Line 7 'SmllEmplrEligHIPTimesPctAmt', Line 8
'SmllEmplrHIPFTECreditAmt', Line 9 'AnnualWgPdLessThanSpecifiedAmt', Line 10
'TotStPremSbsdyPdOrCrForHIPAmt', Line 11 'HIPPdLessTotStPremOrCrAmt', and Line 12
'SmallerAnnualWgPdOrHIPPdAmt', must be equal to zero if an amount is entered.
If Form 8941, line 6 'SmllEmplrEligibleHIPPaidAmt' has a non-zero value, then it must be
equal to Line 4 'HIPPaidForEmplEmployedForCrAmt' or Line 5
'SmllEmplrHIPPotentiallyPaidAmt', whichever is less.
For each property on Form 8949, Part I and II, if Line 1(f) 'AdjustmentsToGainOrLossCd' has a
value, then the codes in 'AdjustmentsToGainOrLossCd' must not be repeated and must be in
alphabetical order.
For each property on Form 8949, Part I and II, if Line 1(f) 'AdjustmentsToGainOrLossCd' has a
value, then it must be one of the following: (B, C, E, H, L, M, N, O, P, Q, R, S, T, W, X, Z).
Form 8949, Part I, checkbox A 'TransRptOn1099BThatShowBssInd' must not be checked in
more than one 'ShortTermCapitalGainAndLossGrp'.
Form 8949, Part I, checkbox B 'TransRptOn1099BNotShowBasisInd' must not be checked in
more than one 'ShortTermCapitalGainAndLossGrp'.
Form 8949, Part I, checkbox C 'TransactionsNotRptedOn1099BInd' must not be checked in
more than one 'ShortTermCapitalGainAndLossGrp'.
Form 8949, Part II, checkbox D 'TransRptOn1099BThatShowBssInd' must not be checked in
more than one 'LongTermCapitalGainAndLossGrp'.
211
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Data Mismatch
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Alert
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
F8949-016
F8949-017
FPYMT-027-01
FPYMT-028-01
FPYMT-057-01
FT-001-01
FT-002-01
FT-003-02
FT-004-02
R0000-002
R0000-003
Form 8949, Part II, checkbox E 'TransRptOn1099BNotShowBasisInd' must not be checked in
more than one 'LongTermCapitalGainAndLossGrp'.
Form 8949, Part II, checkbox F 'TransactionsNotRptedOn1099BInd' must not be checked in
more than one 'LongTermCapitalGainAndLossGrp'.
If the timestamp (in the GTX key or Response to Send Submissions Request) is on or before
the due date of the return (three and one half months after the 'TaxPeriodEndDt' in the Return
Header), then the 'RequestedPaymentDt' in the "IRS Payment" [IRS Payment] must be on the
due date or before the due date but not more than 5 days prior to the received date.
If the timestamp (in the GTX key or Response to Send Submissions Request) is after the due
date of the return (three and one half months after the 'TaxPeriodEndDt' in the Return
Header), then the 'RequestedPaymentDt' in the "IRS Payment" [IRS Payment] must not be
later than the date the return was received and must not be prior to five days before the date
the return was received by the IRS.
In "IRS Payment" [IRS Payment] or IRS ES Payment Record, the payment amount must be
greater than zero, but less than or equal to $99,999,999.99.
If Form T, Part I, Line 5a, 'OtherConsiderationAmt' has a non-zero value, then the literal on
Part I, Line 5b, 'OtherConsiderationNatureTxt' must have a value.
If Form T, Part III, Line 5a, 'OtherConsiderationAmt' has a non-zero value, then the literal on
Part III, Line 5b, 'OtherConsiderationNatureTxt' must have a value.
If Form T, Part I, Line 3b 'AcquiredDt' has a value, then the date must be after December 31,
2012 but before January 1, 2014.
If Form T, Part III, Line 3b 'SaleDt' has a value, then the date must be after December 31,
2012 but before January 1, 2014.
The return type must be specified for each return in the return header.
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Incorrect Data
Reject
Disabled
Incorrect Data
Reject
Disabled
Missing Data
Reject
and Stop
Reject
and Stop
Reject
and Stop
Active
Incorrect Data
Reject
Active
R0000-014-01
The return version (attribute 'returnVersion' of the Return element) must be specified for each
return in the return header.
'ReturnTypeCd' (specified in the Return Header) and the return version (specified by the
'returnVersion' attribute of the 'Return' element) of the return must match the return type and
the version supported by the Modernized e-File system.
For US Addresses, the first five digits of the Zip Code of the Filer's address in the Return
Header must be within the valid ranges of zip codes listed for the corresponding State
Abbreviation in Publication 4164.
SSN of the Preparer in the Return Header cannot be all zeros or all nines.
Incorrect Data
Reject
Active
R0000-015-01
("PreparerFirmEIN") in the Return Header must not equal all nines.
Incorrect Data
Reject
Active
R0000-018-01
The eight numeric digits of the PTIN (of the Preparer) following the letter P, must not equal all
zeros or all nines in the Return Header.
Incorrect Data
Reject
Active
R0000-004-01
R0000-007
212
Missing Data
Data Mismatch
Active
Active
R0000-019
R0000-020
R0000-021
R0000-022
R0000-023
R0000-024
R0000-030-01
R0000-031
R0000-032-01
The number of return documents (forms, schedules, and supporting documents) included in
the return must equal the document count specified in the Return Data (documentCount
attribute of the ReturnData element of the Return).
If the Filer has a US address in the Return Header and State Abbreviation has the value "AA"
then the first three digits of the zip code must be 340.
The Employer Identification Number (EIN) of the Filer in the Return Header must not equal all
nines.
If the Filer has a US address in the Return Header and State Abbreviation has the value "AE"
then the first three digits of the zip code must be in the range 090 - 098.
If the Filer has a US address in the Return Header and if the value of City is "APO" or "FPO",
then the value of State must equal "AA", "AE" or "AP".
If the Filer has a US address in the Return Header and State Abbreviation has the value "AP"
then first three digits of the zip code must be in the range 962 - 966.
In the Return Header, if 'PractitionerPINGrp' is provided, then 'EFIN' in the 'PractitionerPINGrp'
must be the same as 'EFIN' in the 'OriginatorGrp'.
Taxpayer PIN in the Return Header cannot equal all zeros.
Data Mismatch
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Data Mismatch
Reject
Active
Incorrect Data
Reject
Active
Missing Data
Reject
Active
Incorrect Data
Reject
Active
R0000-035-01
Signature Option in the Return Header is a required field and must have either the value
"Binary Attachment 8453 Signature Document" or "PIN Number".
If the Filer has a US address in the Return Header and State Abbreviation has the value "AA",
"AE" or "AP then the City must be "APO" OR "FPO".
The 'TaxPeriodEndDt' in the Return Header must be less than the Received Date.
Incorrect Data
Reject
Active
R0000-044-01
The CUSIP Number cannot equal all zeros.
Incorrect Data
Reject
Active
R0000-046
For US Addresses, the fourth and fifth digit of the Zip Code of the Filer's address in the Return
Header cannot both be zeros ("00"), except when the Zip code is 00800, 20500, 34000,
00600, 96100, 96900.
Bank Account Number in "IRS Payment" [IRS Payment] or [IRSPayment2] must not equal all
zeros or all blanks.
The Federal Submission Type in the IRS Submission Manifest must match the return type
indicated in the Return Header.
'TaxYear' specified in the IRS Submission Manifest must match 'TaxYr' in the Return Header.
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Data Mismatch
Reject
and Stop
Reject
and Stop
Reject
and Stop
Reject
Active
R0000-034
R0000-050-01
R0000-051-01
R0000-052-01
R0000-054-01
R0000-055-01
The 'EFIN' in the IRS Submission Manifest must match 'EFIN' in the 'OriginatorGrp' in the
Return Header.
If the signature option "Binary Attachment 8453 Signature Document" is selected (the element
'SignatureOptionCd' in the Return Header has a value of "Binary Attachment 8453 Signature
Document", then a binary attachment with Description "8453 Signature Document" must be
present.
213
Data Mismatch
Data Mismatch
Missing
Document
Active
Active
Active
R0000-057
R0000-058
R0000-060
R0000-067
R0000-068
R0000-075-01
R0000-079-01
R0000-080-01
R0000-081-01
R0000-082
R0000-111-01
R0000-120
R0000-142-01
R0000-143
R0000-144-02
Every attached file (i.e. binary attachment) must be referenced by the XML document that
represents it.
An XML document that represents a binary attachment must have a valid reference to an
attached file.
The EFIN in the Submission ID (the first six digits) must match the EFIN in the Submission
Manifest.
The attached files (i.e. binary attachments) in a submission zip archive must have distinct
names.
If the Signature Option "PIN Number" is selected (the element "SignatureOption" in the Return
Header has a value of "PIN Number") then the following fields must have a value in the Return
Header: "PractitionerPIN", "TaxpayerPIN", "Name" of the "Partner", "Title" of the "Partner",
"DateSigned" and "PINEnteredBy" Indicator.
'RoutingTransitNum' (RTN) must conform to the banking industry RTN algorithm.
Missing Data
Reject
Active
Missing Data
Reject
Active
Incorrect Data
Active
Missing Data
Reject
and Stop
Reject
and Stop
Reject
Incorrect Data
Reject
Active
The TIN present in the IRS Submission Manifest must match the EIN provided in the Return
Header.
'TaxPeriodBeginDate' present in the IRS Submission Manifest must match 'TaxPeriodBeginDt'
provided in the Return Header.
The TaxPeriodEndDate present in the IRS Submission Manifest must match 'TaxPeriodEndDt'
provided in the Return Header.
The TaxPeriodBeginDate and TaxPeriodEndDate must be provided in the IRS Submission
Manifest.
If Form 1065/1065-B, Item F, "Total Assets" is equal or greater than 10,000,000, then
Schedule M-3 (Form 1065) and Schedule C (Form 1065) must be present in the return.
The IRS Submission type that was filed is not being accepted by Modernized e-File (MeF) at
this time. Please check the MeF web page under irs.gov for more information. The
submission type filed was <type>.
If you are a paid tax return preparer, you must use a Preparer Tax Identification Number
(PTIN) issued by the Internal Revenue Service (IRS) to identify yourself in the paid preparer
section of the tax return. In future years, tax returns may be rejected if an SSN, or any
number that is not a valid PTIN, is included in this field.
Tax Year in the IRS Submission Manifest must have a value.
Data Mismatch
Reject
and Stop
Reject
and Stop
Reject
and Stop
Reject
and Stop
Reject
Active
'TaxYr' in the Return Header must equal one of the following values for the processing year
2014 - ("2011", "2012", "2013").
Incorrect Data
214
Incorrect Data
Data Mismatch
Data Mismatch
Missing Data
Missing
Document
Unsupported
Active
Active
Active
Active
Active
Active
Reject
and Stop
Active
Incorrect Data
Alert
Active
Missing Data
Reject
and Stop
Reject
Active
Active
R0000-145-02
R0000-192
For a return filed for tax year 2013, the tax period ending date in the Return Header must be [
one of following values ("20131231", "20140131", "20140228", "20140331", "20140430",
"20140531", "20140630", "20140731", "20140831", "20140930", "20141031", "20141130") OR
(1-3 days after the beginning of the month) OR (1-6 days before the end of the month) ] unless
one of the following is true: 1. checkbox "Final Return" is checked. 2. checkbox "Initial Return"
is checked. 3. return is a short year return, i.e., difference between the tax period beginning
date and tax period ending date is less than 364 days.
The Employer Identification Number (EIN) of the Filer in the Return Header must not equal all
zeros.
'EIN' of the Filer in the Return Header must begin with "00" for submissions transmitted to the
Assurance Testing System (ATS).
Phone Number provided in the return must not be all zeros.
R0000-193
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Bank Account Number provided in the return must not be all zeros.
Incorrect Data
Reject
Active
R0000-900-01
The return type indicated in the return header must match the return type established with the
IRS for the EIN.
Reject
Active
R0000-904-03
Software ID in the Return Header must have passed testing for the form family and 'TaxYr'.
Reject
and Stop
Active
R0000-905-01
Electronic Filing Identification Number (EFIN) in the Return Header must be listed in the e-File
database and in accepted status.
Reject
and Stop
Active
R0000-906-01
Routing Transit Number (RTN) included in the return must be present in the e-File database.
Reject
Active
R0000-922-01
Filer's EIN and Name Control in the Return Header must match data in the e-File database,
unless "Name Change" or "Name or Address Change" checkbox is checked, if applicable.
Reject
Active
R0000-926-01
If "Amended Return", "Superseded Return" or ("Technical Termination" for 1065) checkbox is
not checked, then taxpayer TIN in the Return Header must not be the same as a TIN of a
previously accepted electronic return for the return type and tax period indicated in the tax
return.
If "Amended Return", "Superseded Return" or ("Technical Termination" for 1065) checkbox is
not checked, then taxpayer TIN in the Return Header must not be the same as a TIN of a
previously accepted paper return for the return type and tax period indicated in the tax return.
If Schedule A (Form 5713) is present in the return, then it must be referenced from one and
only one Form 5713.
If Schedule B (Form 5713) is present in the return, then it must be referenced from one and
only one Form 5713.
Database
Validation
Error
Database
Validation
Error
Database
Validation
Error
Database
Validation
Error
Database
Validation
Error
Duplicate
Condition
Reject
Active
Duplicate
Condition
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
R0000-146-01
R0000-148
R0000-927-01
SA-F5713-001
SB-F5713-001
215
SC-F5713-001
SD-F1065-00101
SD-F1065-003
SD-F1065-004
SD-F1065-005
SD-F1065-006
SD-F1065-007
SD-F1065-008
SF-F1040-01501
SJ-F5471-001
SJ-F5471-002
SK1-F1065002
SK1-F8865001
SK1-F8865002
SM3-F1065001-01
SM3-F1065002-01
SM3-F1065003-01
SM3-F1065004-01
If Schedule C (Form 5713) is present in the return, then it must be referenced from one and
only one Form 5713.
If Schedule D (F1065) checkbox 'RelatedPartyLikeKindExchInd' is checked, then Form 8824
must be present in the return.
If Schedule D (F1065) Part I Lines 1b(d), or 1b(e), or 1b(g), or 1b(h) have a non-zero value,
then Form 8949, with checkbox "A" checked must be present in the return.
If Schedule D (F1065) Part I Lines 2(d), or 2(e), or 2(g), or 2(h) have a non-zero value, then
Form 8949, with checkbox "B" checked must be present in the return.
If Schedule D (F1065) Part I Lines 3(d), or 3(e), or 3(g), or 3(h) have a non-zero value, then
Form 8949, with checkbox "C" checked must be present in the return.
If Schedule D (F1065) Part II Lines 8b(d), or 8b(e), or 8b(g), or 8b(h) have a non-zero value,
then Form 8949, with checkbox "D" checked must be present in the return
If Schedule D (F1065) Part II Lines 9(d), or 9(e), or 9(g), or 9(h) have a non-zero value, then
Form 8949, with checkbox "E" checked must be present in the return.
If Schedule D (F1065) Part II Lines 10(d), or 10(e), or 10(g), or 10(h) have a non-zero value,
then Form 8949, with checkbox "F" checked must be present in the return.
If Schedule F (Form 1040), Line 10 'CarAndTruckExpensesAmt' has a non-zero value, then
Form 4562 must be present in the return.
If Schedule J (Form 5471) is present in the return, then it must be referenced from one and
only one Form 5471.
Schedule J (Form 5471), 'ForeignCorporationEIN' or 'ForeignEntityReferenceIdNumber' must
have a value.
If on any Form 8283 present in the return, Section B, Part I, Line 5 column (a) is not empty
(which means that the deduction for the described item or group of similar items of contributed
property exceeds $5,000), then that Form 8283 must be attached to Part III, Line 13 of
Schedule K-1 (Form 1065) of each partner (even if the amount of the deduction allocated to
each partner is $5,000 or less).
If Schedule K-1 (Form 8865) is present in the return, then it must be referenced from one and
only one Form 8865.
Schedule K1 (Form 8865) 'PartnershipsEIN' or 'ForeignEntityReferenceIdNumber' must have
a value.
If Schedule M-3 (Form1065), Part II, Line 15(a), 15(b), 15(c), or 15(d) (Cost of Goods Sold)
has a non-zero value, then Form 8916-A must be present in the return.
If Schedule M-3 (Form1065), Part II, Line 15(a), 15(b), 15(c), or 15(d) (Cost of Goods Sold)
has a non-zero value, then no more than one Form 8916-A must be present in the return.
If Schedule M-3 (Form1065), Part II, Line 11(a), 11(b), 11(c), or 11(d) (Interest Income) has a
non-zero value, then Form 8916-A must be present in the return.
If Schedule M-3 (Form1065), Part II, Line 11(a), 11(b), 11(c), or 11(d) (Interest Income) has a
non-zero value, then no more than one Form 8916-A must be present in the return.
216
Incorrect Data
Reject
Active
Missing
Document
Missing
Document
Missing
Document
Missing
Document
Missing
Document
Missing
Document
Missing
Document
Missing
Document
Incorrect Data
Reject
Active
Reject
Active
Reject
Active
Reject
Active
Reject
Active
Reject
Active
Reject
Active
Reject
Active
Reject
Active
Missing Data
Reject
Active
Missing
Document
Reject
Active
Incorrect Data
Reject
Active
Missing Data
Reject
Active
Missing
Document
Multiple
Documents
Missing
Document
Multiple
Documents
Reject
Active
Reject
Active
Reject
Active
Reject
Active
SM3-F1065005-01
SM3-F1065006-01
SM3-F1065007-01
SM-F5471-001
Reject
Active
Reject
Active
Reject
Active
Incorrect Data
Reject
Active
Missing Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Missing Data
Reject
Active
Incorrect Data
Reject
Active
Missing Data
Reject
Active
Incorrect Data
Reject
Active
SP-F8865-002
If Schedule P (Form 8865) is present in the return, then it must be referenced from one and
only one Form 8865.
Schedule P (Form 8865) 'EIN' or 'ForeignEntityReferenceIdNumber' must have a value.
Missing Data
Reject
Active
STATE-001
The agency to which a State Submission is filed must participate in the Fed/State program.
Incorrect Data
Reject
Active
STATE-005
The Submission Category of a State Submission must match Submission Category of the
referenced IRS Submission.
If IRS Submission ID is not provided in the State Submission Manifest, the State must
participate in the State Stand Alone Program.
The IRS Submission ID referenced in the State Submision must be that of an IRS Return.
Data Mismatch
Reject
Active
Unsupported
Reject
Active
Incorrect Data
Reject
Active
Unsupported
Reject
Active
Unsupported
Reject
and Stop
Active
Incorrect Data
Reject
and Stop
Active
SM-F5471-002
SM-F8858-001
SO-F5471-001
SO-F5471-002
SO-F8865-001
SO-F8865-002
SP-F8865-001
STATE-006
STATE-007
STATE-009
STATE-012
STATE-015
If Schedule M-3 (Form1065), Part III, Line 27(a), 27(b), 27(c), or 27(d) (Interest Expense) has
a non-zero value, then Form 8916-A must be present in the return.
If Schedule M-3 (Form1065), Part III, Line 27(a), 27(b), 27(c), or 27(d) (Interest Expense) has
a non-zero value, then no more than one Form 8916-A must be present in the return.
If Schedule M3 (F1065) Part II, Line 26(d) 'IncomeLossPerTaxReturnAmt' has a non-zero
value, then it must equal Analysis of Net Income (Loss) 'NetIncomeLoss'.
If Schedule M (Form 5471) is present in the return, then it must be referenced from one and
only one Form 5471.
Schedule M (Form 5471) 'ForeignCorporationEIN' or 'ForeignEntityReferenceIdNumber' must
have a value.
If Schedule M (Form 8858) is present in the return, then it must be referenced from one and
only one Form 8858.
If Schedule O (Form 5471) is present in the return, then it must be referenced from one and
only one Form 5471.
Schedule O (Form 5471) 'ForeignCorporationEIN' or 'ForeignEntityReferenceIdNumber' must
have a value.
If Schedule O (Form 8865) is present in the return, then it must be referenced from one and
only one Form 8865.
Schedule O (Form 8865) 'EIN' or 'ForeignEntityReferenceIdNumber' must have a value.
Missing
Document
Multiple
Documents
Data Mismatch
State Returns can only be submitted via the Application-to-Application (A2A) Channel or the
Internet Filing Application (IFA) Channel.
The State Submission category that was filed is not being accepted by Modernized e-File
(MeF) at this time. Please check the MeF web page under irs.gov for more information. The
submission category filed was <category>.
If the Submission Category in the State Submission Manifest has a value of ("CORP" or
"PART" or "IND" or "EO"), then 'TaxYear' in the State Submission Manifest must be be valid
for the current or prior year returns that are being accepted by Modernized e-File (MeF).
217
STATE-016
STATE-017
STATE-018
STATE-901
If the Submission Category in the State Submission Manifest has a value of ("CORPEP" or
"PARTEP" or "INDEP"), then 'TaxYear' in the State Submission Manifest must be the same
as processing year.
If the Submission Category in the State Submission Manifest has a value of ("CORPEP" or
"PARTEP" or "INDEP"or "ESTRSTEP"), then 'IRSSubmissionId' in the State Submission
Manifest must not have a value.
In the State Submission Manifest, if the Submission Category has a value of ("CORP" or
"CORPEP" or "PART" or "PARTEP" OR "EO"), then (FederalEIN' and 'NameControl' ) or
'TempID' must have a value.
The IRS Submission ID referenced in the State Submission Manifest must be present in the eFile database.
Incorrect Data
Reject
and Stop
Active
Incorrect Data
Reject
and Stop
Active
Incorrect Data
Reject
and Stop
Active
Reject
Active
Reject
Active
Reject
Active
Reject
and Stop
Reject
and Stop
Reject
and Stop
Reject
and Stop
Reject
and Stop
Reject
and Stop
Reject
and Stop
Reject
and Stop
Active
STATE-902
The IRS Submission ID referenced in the State Submission Manifest must be in accepted
status.
STATE-903
Electronic Filing Identification Number (EFIN) in the State Submission Manifest must be
approved and present in the e-File database.
T0000-013
The Message ID must be globally unique.
Database
Validation
Error
Database
Validation
Error
Database
Validation
Error
Incorrect Data
T0000-014
The Submission ID must be globally unique.
Incorrect Data
T0000-015
Incorrect Data
T0000-017
The ETIN in the Message ID (the first five digits) must match the ETIN provided with the
request.
The Message ID must be 20 positions in length and conform to the following format: 12 digits
followed by 8 alphanumeric characters (only lower case alphabetic characters allowed).
The Submission ID must be 20 characters in length.
T0000-900
Transmission cannot be a duplicate of a previously accepted transmission.
X0000-005
The XML data has failed schema validation.
X0000-008
The namespace declarations in the root element of the return ('Return' element) must be as
follows:The default namespace shall be set to "http://www.irs.gov/efile" (xmlns=
"http://www.irs.gov/efile").The namespace prefix "efile" shall be bound to the namespace
"http://www.irs.gov" (xmlns:efile="http://www.irs.gov/efile").
The SOAP envelope structure in the Transmission file must conform to the SOAP 1.1
specification.
For each SubmissionID provided in the transmission manifest there must be a submission zip
archive entry present in the Attachment Zip file whose name (without the ".zip" extension)
matches the SubmissionID.
T0000-016
X0000-009
X0000-010
218
Incorrect Data
Incorrect Data
Duplicate
Condition
XML Error
XML Error
XML Error
Incorrect Data
Reject
and Stop
Reject
and Stop
Active
Active
Active
Active
Active
Active
Active
Active
Active
X0000-011
Incorrect Data
Reject
and Stop
Active
X0000-012
All entries in the submission zip archive (zip file that is the submission) must begin with
"manifest/" or "/manifest/" or "xml/" or "/xml/" or "attachment/" or "/attachment/" (all lower case
characters).
The name of a binary attachment file must be less than or equal to 64 bytes.
Incorrect Data
Active
X0000-015
Each zip entry in the Attachment Zip file must end with ".zip" extension.
Data Mismatch
X0000-017
ZIP Entry names in the transmission ZIP archive must be unique.
X0000-018
X0000-024
A submission zip archive (zip file that is the submission) must contain exactly one entry that
begins with "manifest/" or "/manifest/" and is followed by the file name "manifest.xml". The
entry name must use lower case characters ('a' through 'z') only and the separator must be the
forward slash character.
A submission zip archive (zip file that is the submission) must contain exactly one entry that
consists of "xml/" or "/xml/" (all lower case characters) followed by a file name.
A submission zip archive (zip file that is the submission) may contain zero or more entries that
begin with "attachment/" or "/attachment/" and each is followed by a file name. The entry
name must use lower case characters ('a' through 'z') only and the separator must be the
forward slash character.
The submission zip archive entries (zip files) in the container zip file must be in the root
directory of the container zip file.
The names of ZIP Entries (files) within the attachments zip file (the container zip file that
contains zip files for all submission) must be unique.
Unable to read a binary attachment in the Submission Zip Archive.
Duplicate
Condition
Incorrect Data
Reject
and Stop
Reject
and Stop
Reject
and Stop
Reject
and Stop
X0000-025
Unable to read XML data from the Submission Zip Archive.
Incorrect Data
X0000-026
Incorrect Data
X0000-027
The count of SubmissionIDs provided in the transmission manifest must match the count of
submission zip archive entries in the Attachment Zip file.
Year (YYYY) in the SubmissionID must be processing year.
X0000-028
X0000-019
X0000-020
X0000-021
X0000-022
Incorrect Data
Incorrect Data
Missing Data
Duplicate
Condition
Incorrect Data
Active
Active
Active
Reject
and Stop
Reject
and Stop
Active
Reject
and Stop
Reject
Active
Active
Active
Incorrect Data
Reject
and Stop
Reject
and Stop
Reject
and Stop
Reject
Active
A single PDF file must not exceed 60MB insize.
Incorrect Data
Reject
Active
X0000-029
A binary attachment submitted in the PDF format must begin with the file header "%PDF-".
Incorrect Data
Active
X0000-030
The size and CRC32 checksum value must be provided for the submission XML file (i.e. xml
data file that starts with "xml/" or "/xml/").
Zip Entry names must consist of ASCII characters only.
Incorrect Data
Reject
and Stop
Reject
and Stop
Reject
and Stop
X0000-031
219
Incorrect Data
Active
Active
Active
Active
Active
Tax Year 2013v4.1 1065 Business Rules
X0000-032
Release 9.0
Unable to extract submission Zip Archive from the Message Attachment zip file.
1065RulesTY2013v4.1-PKG-12-2-2013-1.doc
220
Incorrect Data
Reject
and Stop
Active
Page 17 of 17
221
CA Form 565/568
BUSINESS RULES FOR TAX YEAR 2013
Version 2013v2.0
Rule Number
Parent Schema
Rule Text
Severity
F565-010
F568-010
Return Header
Form 565/568 , APB/APE, [TaxPeriodBeginDate], or [TaxPeriodEndDate] can not be set to a
date of 12/31/9999.
Reject and
Continue
F565-020
F568-020
F565-030
F568-030
F565-035
F568-035
F565-040
F568-040
Form 565/568 , APE [TaxPeriodEndDate] can not be earlier than APB [TaxPeriodBeginDate].
Reject and
Continue
Form 565/568 , APB [TaxPeriodBeginDate] can not be later than the current date [Timestamp].
Reject and
Continue
Form 565/568 , APE [TaxPeriodEndDate] can not be later than the current date [Timestamp].
Reject and
Continue
F565-050
F568-050
Form 565/568 , APB [TaxPeriodBeginDate] can not be later than 12/31/2013 if the [Timestamp] Reject and
Continue
is greater than 12/31/2014.
F565-060
Form 565, APB [TaxPeriodBeginDate], APE [TaxPeriodEndDate] and FEIN [FEIN] from the
Schedule Q cannot match a previously accepted return unless Schedule Q Amended return
[AmendedReturn] or Superseded return [SupersededReturn] box is checked.
F568-060
Reject and
Form 568, APB [TaxPeriodBeginDate], APE [TaxPeriodEndDate] and Secretary Of State
Number [SOSNumber] or [LLCTempNumber] cannot match a previously accepted return unless Continue
Schedule Q Amended return [AmendedReturn] or Superseded return [SupersededReturn] box
is checked.
F565-065
F568-065
F565-066
F568-066
Form 565/568 , APB [TaxPeriodBeginDate] cannot be earlier than 12/10/2012.
Reject and
Continue
If Form 565/568 [MotionPictureTvCredit] indicator is checked "Yes", then Form 3541 must be
attached. If Form 3541 is attached, then Form 565/568 [MotionPictureTvCredit] indicator must
be checked "Yes".
Form 565/568 , Question I [BusinessActivityCode] must be a valid 6-digit Principal Business
Activity (PBA) code per the current Form 565/568 Booklet.
If Form 565, Question P [IsPartnershipAPartner] is checked "Yes", then Schedule EO must be
attached.
If Form 565, Question W [IsApportioningToCA] is checked "Yes", then Schedule R, Line 1a
[NetIncomeLossAfterAdjustments] must be present.
Reject and
Continue
F565-100
F568-100
F565-105
Error Type
Form 565/568 , APE [TaxPeriodEndDate] can not be more than 375 days past APB [TaxPeriod Reject and
Continue
BeginDate].
Schedule Q
F565-110
Reject and
Continue
Reject and
Continue
Reject and
Continue
Reject and
Continue
F568-110
If Form 568, Question L [IsApportioningToCA] is checked "Yes" then Schedule R, Line 1a
[NetIncomeLossAfterAdjustments] must be present.
Reject and
Continue
F568-111
If Form 568, Question S [IsMemberOrPartner] is checked "Yes", then Schedule EO must be
attached.
If Form 565, Question BB [OwnInterestInDisregardedEntity] is checked "Yes", then Schedule
EO must be attached.
Reject and
Continue
F565-112
Reject and
Continue
222
CA Franchise Tax Board
12/18/2013
1
CA Form 565/568
BUSINESS RULES FOR TAX YEAR 2013
Version 2013v2.0
Rule Number
Parent Schema
Rule Text
Severity
F568-112
If Form 568, Question Z [OwnInterestInDisregardedEntity] is checked "Yes", then Schedule EO Reject and
Continue
must be attached.
F568-113
If Form 568, Question U(1) [IsDisregardedEntity] is checked "No" then Schedule K must be
attached.
Reject and
Continue
F565-114
F568-114
If Form 565/568 , Question EE(1) [GenerateNewJobsCredit] is checked "Yes", then Line EE(2)
[NewJobsCredit] must be significant and Form 3527 must be attached.
Reject and
Continue
Form 568, Line 1 [TotalIncome] amount must equal Schedule IW, Line 17 [TotalIncome].
Income
F568-117
Form 568, Line 4 [NonConsentingNRTaxLiability] amount must equal Schedule T Side 3
[TotalTaxDue].
Reject and
Continue
Reject and
Continue
F568-119
Form 568, Line 5 [TotalTaxAndFee] must equal the sum of Lines 2 [AnnualFee] + Line 3
[AnnualTax] + Line 4 [NonConsentingNRTaxLiability].
Reject and
Continue
F565-130
Form 565, Line 2 [CostOfGoodsSold] amount must equal Schedule A, Line 8
[CostOfGoodsSold] amount.
Reject and
Continue
F565-140
If Form 565, Line 6 [TotalFarmProfit] amount is present, then Federal Schedule F (Form 1040)
must be attached to the state return.
Reject and
Continue
F565-150
If Form 565, Line 7 [TotalFarmLoss] amount is present, then Federal Schedule F (Form 1040)
must be attached to the state return.
Reject and
Continue
F565-180
If Form 565, Line 8 [TotalSchD-1OrdinaryGains] amount is present, then Schedule D-1 must be Reject and
Continue
attached.
F565-190
If Form 565, Line 9 [TotalSchD-1OrdinaryLosses] amount is present, then Schedule D-1 must
be attached.
F565-220
Reject and
Form 565, Line 12 [TotalIncomeLoss] must equal the sum of Lines 3 [GrossProfit] + Line 4
Continue
[OtherOrdinaryIncome] + Line 5 [OtherOrdinaryLoss] + Line 6 [TotalFarmProfit] + Line 7
[TotalFarmLoss] + Line 8 [TotalSchD-1OrdinaryGains] + Line 9 [TotalSchD-1OrdinaryLosses] +
Line 10 [TotalOtherIncome] + Line 11 [TotalOtherLoss].
F568-115
Deductions
Reject and
Continue
If Form 565, Line 17a [DepreciationAndAmortization] amount is present, then FTB 3885P must
be attached.
Reject and
Continue
F565-250
Form 565, Line 22 [TotalDeductions] must equal the sum of Lines 13 [SalariesAndWages] +
Line 14 [GuaranteedPaymentsToPartners] + Line 15 [BadDebts] + Line 16
[InterestNotClaimedElsewhere] + Line 17c [NetDepreciationAndAmortization] + Line 18
[Depletion] + Line 19 [RetirementPlansEtc] + Line 20 [EmployeeBenefitsPrograms] + Line 21
[OtherDeductions].
Reject and
Continue
F565-255
Form 565, Line 23 [OrdinaryIncomeLoss] must equal the result of Line 12 [TotalIncomeLoss]
minus Line 22 [TotalDeductions].
Reject and
Continue
F565-230
Error Type
223
CA Franchise Tax Board
12/18/2013
2
CA Form 565/568
BUSINESS RULES FOR TAX YEAR 2013
Version 2013v2.0
Rule Number
Parent Schema
Rule Text
Severity
F565-260
Payments
If Form 565, Line 25 [Withholding] amount is present, then Form 592-B or Form 593 must be
attached.
If Form 568, Line 8 [Withholding] amount is present, then Form 592-B or Form 593 must be
attached.
Form 565, Line 27 [TotalPayments] must equal the sum of Line 25 [Withholding] and Line 26
[ExtensionPayment].
Reject and
Continue
F568-123
Form 568, Line 9 [TotalPayments] must equal the sum of Lines 6 [TaxAndExtensionPayments]
+ Line 7 [PriorYearCredit] + Line 8 [Withholding].
Reject and
Continue
F565-320
Form 565, Line 32 [TotalDue] must equal the result of Line 24 [AnnualTax] plus Line 29
[UseTax] plus Line 31 [PenaltiesAndInterest] minus Line 27 [TotalPayments].
Form 568, Line 14 [Refund] must equal the result of Line 11 [Overpayment] minus Line 12
[FutureYearCredit] and Line 13 [UseTax].
Reject and
Continue
Form 568, Line 16 [TotalDue] must equal the result of Line 10 [TaxAndFeeDue] + Line 12
[FutureYearCredit] + Line 13 [UseTax] + Line 15 [PenaltiesAndInterest] minus Line 11
[Overpayment].
Reject and
Continue
F568-121
F565-270
F568-126
Refund Or
Amount Due
F568-128
Reject and
Continue
Reject and
Continue
Reject and
Continue
F565-330
F568-330
Schedule A
Schedule A, Line 6 [TotalCosts] must equal the sum of Line 1 [InventoryAtBeginningOfYear] +
Line 2 [Purchases] + Line 3 [CostOfLabor] + Line 4 [AdditionalIRCSec263ACosts] and Line 5
[OtherCosts].
Reject and
Continue
F568-130
Schedule B
Income
Schedule B, Line 2 [CostOfGoodsSold] amount must equal Schedule A, Line 8
[CostOfGoodsSold] amount.
Reject and
Continue
F568-140
If Schedule B, Line 6 [TotalFarmProfit] is present, then Federal Schedule F (Form 1040) must
be attached to the state return.
Reject and
Continue
F568-150
If Schedule B, Line 7 [TotalFarmLoss] amount is present, then Federal Schedule F (Form 1040) Reject and
Continue
must be attached to the state return.
F568-180
If Schedule B, Line 8 [TotalSchD-1OrdinaryGains] amount is present, then Schedule D-1 must
be attached.
If Schedule B, Line 9 [TotalSchD-1OrdinaryLosses] amount is present, then Schedule D-1 must
be attached.
Schedule B, Line 12 [TotalIncomeLoss] must equal the sum of Lines 3 [GrossProfit] + Line 4
[OtherOrdinaryIncome] + Line 5 [OtherOrdinaryLoss] + Line 6 [TotalFarmProfit] + Line 7
[TotalFarmLoss] + Line 8 [TotalSchD-1OrdinaryGains] + Line 9 [TotalSchD-1OrdinaryLosses] +
Line 10 [TotalOtherIncome] + Line 11 [TotalOtherLoss].
Reject and
Continue
If Schedule B, Line 17a [DepreciationAndAmortization] amount is present, then FTB 3885L
must be attached.
Reject and
Continue
F568-190
F568-220
F568-230
Schedule B
Deductions
Error Type
Reject and
Continue
Reject and
Continue
224
CA Franchise Tax Board
12/18/2013
3
CA Form 565/568
BUSINESS RULES FOR TAX YEAR 2013
Version 2013v2.0
Rule Number
Parent Schema
Rule Text
Severity
F568-250
Schedule B, Line 22 [TotalDeductions] must equal the sum of Lines 13 [SalariesAndWages] +
Line 14 [GuaranteedPaymentsToPartners] + Line 15 [BadDebts] + Line 16
[InterestNotClaimedElsewhere] + Line 17c [NetDepreciationAndAmortization] + Line 18
[Depletion] + Line 19 [RetirementPlansEtc] + Line 20 [EmployeeBenefitsPrograms] + Line 21
[OtherDeductions].
Reject and
Continue
F568-255
Schedule B, Line 23 [OrdinaryIncomeLoss] must equal the result of Line 12 [TotalIncomeLoss]
minus Line 22 [TotalDeductions].
Reject and
Continue
Reject and
Continue
F568-258
Schedule IW
Schedule IW, Line17 [TotalIncome] must equal the sum of Line 7 [IncomeSubtotal] + Line 8c
[TotalGrossRents] + Line 9c [TotalRentalGrossIncomeLoss] + Line 10 [Interest] + Line 11
[Dividends] + Line 12 [Royalties] + Line 13 [CapitalGains] + Line14 [IRCSection1231Gains] +
Line 15 [OtherPortfolioIncome] + Line 16 [AdditionalOtherIncome] amount.
F568-260
Schedule O
If Schedule O, [LiquidatedEntity] element is present, then one of the following elements must be Reject and
Continue
present [SSN], [ITIN], [FEIN], [CACorporationNumber] or [SOSNumber].
F565-355
F568-355
Schedule K
If Schedule K, Line 2, column (c) [NetRentalRealEstateIncomeLoss] amount is present, then
Federal form 8825 must be attached to the state return.
Reject and
Continue
F565-380
F568-380
Reject and
Schedule K, Line 21a, column (d) [TotalIncomePaymentItems] must equal the sum of column
(d) for Line 1 [OrdinaryBusinessIncomeLoss] + Line 2 [NetRentalRealEstateIncomeLoss] + 3c Continue
[OtherRentalNetIncomeLoss] + Line 4 [GuaranteedPayments] + Line 5 [InterestIncome] + Line 6
[Dividends] + Line 7 [Royalties] + Line 8 [NetSTCGL] + Line 9 [NetLTCGL] + Line 10a
[TotalIRCSect1231Gain] + Line 10b [TotalIRCSect1231Loss] + Line 11a
[OtherPortfolioIncomeLoss] + Line 11b [TotalOtherIncome] + Line 11c [TotalOtherLoss] minus
the sum of Line 12 [RecoveryPropertyExpenses] + Line 13a [CharitableContributions] + Line
13b [InvestmentInterestExpense] + Line 13c [IRCSec59eElectionExpenses] + Line 13d
[PortfolioIncome] + Line 13e [Other].
SCHD(565)-010 Schedule D
SCHD(568)-010
If Schedule D, Line 2 [STCGFromInstallmentSales] or Line 6 [LTCGFromInstallmentSales]
amount is present, then Form 3805E must be attached for each amount present.
Reject and
Continue
SCHD(565)-020
SCHD(568)-020
Schedule D, Line 4 [NetSTCGL] must equal the sum of Line 1 [TotalSTCGL] + Line 2
[STCGFromInstallmentSales] + Line 3 [DistributedNetSTCGL].
Reject and
Continue
SCHD(565)-030
SCHD(568)-030
Schedule D, Line 9 [NetLTCGL] must equal the sum of Line 5 [TotalLTCGL] + Line 6
[LTCGFromInstallmentSales] + Line 7 [DistributedNetLTCGL] + Line 8 [CGDistributions].
Reject and
Continue
If Schedule D-1, Line 4 [GainInstallmentSalesForm3805E] amount is significant, then Form
3805E must be attached.
If Schedule D-1, line 5 [GainLossForm8824] amount is significant, then Federal form 8824 must
be attached to the state return.
If Schedule D-1, Line 14 [NetGainLossForm4684] amount is significant, then Federal form 4684
must be attached to the state return. 225
12/18/2013
Reject and
Continue
Reject and
Continue
Reject and
Continue
SCHD1-010
Schedule D-1
SCHD1-020
SCHD1-050
CA Franchise Tax Board
Error Type
4
CA Form 565/568
BUSINESS RULES FOR TAX YEAR 2013
Version 2013v2.0
Rule Number
Parent Schema
SCHD1-060
SCHD1-070
SCHD1-080
Severity
If Schedule D-1, Line 15 [OrdinaryGainInstalSalesFrm3805E] amount is significant, then Form
3805E must be attached.
If Schedule D-1, Line 16 [OrdGainLossLikeKindExchg8824] amount is significant, then Federal
Form 8824 must be attached to the state return.
Schedule D-1, Line 17 [TotalOrdinaryGainLoss] must equal the sum of Line 10, column (g)
[GainOrLoss] - Line 11 [OrdinaryLoss] + Line 12 [PropertyGainNonrecapturedLoss] + Line 13
[TotalSectionPropertyAmount] + Line 14 [NetGainLossForm4684] + Line 15
[OrdinaryGainInstalSalesFrm3805E] + Line 16 [OrdGainLossLikeKindExchg8824].
Reject and
Continue
Reject and
Continue
Schedule R
SCHR-030
SCHR-040
SCHR-060
Reject and
Continue
Schedule R, Line 1c [CombinedOffsetAndNetIncomeLoss] must equal the result of Line 1a
[NetIncomeLossAfterAdjustments] + Line 1b [WatersEdgeOffset].
Reject and
Continue
Schedule R, Line 4 [RentalProperty] must equal Line 3, column (c) [NetIncomeLoss] from
Schedule R-3.
Schedule R, Line 6 [SaleOfAssets] must equal Line 2 column (e) [GrandTotalGainLoss] from
Schedule R-4 .
Schedule R-1, Part B Line 1, column (a) [TotalProperty] amount must be equal to or greater
than Line 1, column (b) [TotalProperty] amount.
Reject and
Continue
Reject and
Continue
Reject and
Continue
SCHR-070
Schedule R-1, Part B Line 2, column (a) [TotalPayroll] amount must be equal to or greater than Reject and
Continue
Line 2, column (b) [TotalPayroll] amount.
SCHR-080
Schedule R-1, Part B Line 3, column (a) [TotalSales] amount must be equal to or greater than
Line 3, column (b) [TotalSales] amount.
SCHR-090
Schedule R, Side 1, Line 18a [ApportionmentPercentage] must equal Schedule R-1, Part A Line Reject and
Continue
2 [SalesApportionmentPercentage] or Part B Line 5 [ApportionmentPercentage] amount.
F3523-010
Form 3523
F3523-020
F3805E-010
Error Type
Schedule D-1, Line 34 [TotalSectionPropertyAmount] must equal the sum of Column A through Reject and
Continue
D of Lines 28b [Section1245PropertyAmount] + 29g [Section1250PropertyAmount] + 30c
[Section1252PropertyAmount] + 31b [Section1254PropertyAmount] + 32b
[Section1255PropertyAmount] and entered on Part II, Line 13 [TotalSectionPropertyAmount].
SCHD1-090
SCHR-020
Rule Text
Form 3805E
F3805E-020
Reject and
Continue
If Form 3523, Line 17b [ReducedRegularCredit] amount is present, then attribute
[Section280CElection] must be present and contain the value "Section280C(c)".
Reject and
Continue
If Form 3523, Line 39b [RdcdAltIncrementalCredit] amount is present, then attribute
[Section280CElection] must be present and contain the value "Section280C(c)".
Reject and
Continue
If Form 3805E, Line 12 [IncomeRecapture] amount is present, then Schedule D-1 must be
attached.
Form 3805E, Line 13 [SumOfAdjBasisCommIncomeRcptr] must equal the sum of Line10
[AdjustedBasis] + Line 11 [CommissionsOtherExpensesOfSale] + Line 12 [IncomeRecapture].
Reject and
Continue
Reject and
Continue
226
CA Franchise Tax Board
12/18/2013
5
CA Form 565/568
BUSINESS RULES FOR TAX YEAR 2013
Version 2013v2.0
Rule Number
Parent Schema
Rule Text
Severity
F3805E-030
Reject and
Form 3805E, Line 18 [ContractPrice] must equal the sum of Line 7
[SellingPriceLessMortgageIndbt] and Line 17 [MortgLessAdjBasisCommIncmRcptr], unless Line Continue
14 [SumLessAdjBasisCommIncmRcptr] is less than or equal to zero.
F3805E-040
Form 3805E, Line 26 [InstalSaleIncmLessOrdnryIncm] must equal the result of Line 24
[InstallmentSaleIncome] minus Line 25 [OrdinaryIncomePart].
Reject and
Continue
F3805E-050
Form 3805E, Line 37 [PaymentPriceLessOrdinaryIncome] must equal the result of Line 35
[TotPymtPrcMultipliedGroPrftPct] minus Line 36 [OrdinaryIncmUnderRecaptureRls].
Reject and
Continue
If the [CA-Payment] document is present, then the Account Period Ending Date
[AccountPeriodEnd] on your Return Payment request must match the Tax Period End Date
[TaxPeriodEndDate] in the Return Header [CA-ReturnHeader].
Reject and
Continue
If the [CA-Payment] document is present, then the Account Period Ending Date
[AccountPeriodEnd] on your Annual Tax or Estimated fee payment request must be greater
than the Tax Period End Date [TaxPeriodEndDate] in the Return Header [CA-ReturnHeader].
Reject and
Stop
Your State return does not match the latest published FTB Schema or is not well formed. You
must contact your software provider to resolve this error.
Reject and
Continue
PMT-020
CA-Payment
PMT-040
(568)
X0000-010
General Schema
Rules
X0000-020
Your Federal return does not match the latest published IRS Schema or is not well formed. You Reject and
Continue
must contact your software provider to resolve this error.
R0000-050
The EFIN on your return must match the EFIN on the submission manifest. You must contact
your software provider to resolve this error.
Reject and
Continue
R0000-060
The number of Binary Attachment files computed by FTB must match the Binary Attachment
count attribute [binaryAttachmentCount] from the CA Return Header [CA-ReturnHeader] in the
CA-Return element.
Reject and
Stop
R0000-065
The total number of documents contained within [CA-ReturnData] or [CACombinedReportSchedules] must match the document count attribute [documentCount]
contained within the specific [CA-ReturnData] or [CA-CombinedReportSchedules] element, as
computed by FTB.
A federal return (XML) must be attached with every state submission except with the CA Form
568, CA Form 100X, CA Form 199, or when Form 565, Question H(3) [AmendedReturn] is
checked, or when Form 100 [TypeOfCorp] = "FASIT", "ExemptHomeownersAssociation",
"ExemptPoliticalOrganization" or "ExemptOrganization".
Reject and
Stop
R0000-080
The tax year in the Return Header must match the tax year in the Submission Manifest.
R0000-085
The Return Type in the Return Header must match the Submission Type in the Submission
Manifest.
Reject and
Stop
Reject and
Stop
R0000-070
Error Type
Reject and
Continue
227
CA Franchise Tax Board
12/18/2013
6
CA Form 565/568
BUSINESS RULES FOR TAX YEAR 2013
Version 2013v2.0
Rule Number
Parent Schema
T0000-010
CA-Transmission The "Count" of submissions in the [SubmissionDataList] does not equal the actual number of
submission ZIP archives/files attached.
Manifest
Transmission Manifest not present. Unable to proceed.
T0000-030
Rule Text
Severity
Reject and
Stop
Reject and
Continue
Reject and
Continue
Reject and
Stop
T0000-040
Multiple Transmission Manifests are present. Unable to proceed.
X0000-030
T0000-080
Your Transmission Manifest does not match the latest published FTB Schema or is not well
formed. You must contact your software provider to resolve this error.
Reject and
The Transmission ID must match the "Transmission ID" portion of the original outer ZIP
Stop
archive/file name.
The "ETIN" portion of your Transmission ID must match the ETIN in the Transmission Manifest. Reject and
T0000-090
The "Current Year" portion of your Transmission ID is not current.
Reject and
Stop
T0000-100
The "Julian Date" portion of your Transmission ID is outside the acceptable range (cannot be
more than five days prior to, or one day after the actual processing date).
The "Transmission ID" is not unique.
Reject and
Stop
T0000-070
Error Type
Stop
T0000-110
T0000-120
T0000-130
T0000-140
General
Transmission
Errors
The ETIN in your Transmission Manifest is not recognized as an Authorized e-file Provider by
FTB.
Not every "Submission ID" in the [SubmissionDataList] has a corresponding submission ZIP
archive/file contained within this transmission.
Invalid ZIP archive/file format. Unable to decompress data. Possibly corrupted.
T0000-150
Invalid directory structure. Unable to find items where they're expected to be located.
T0000-160
No attachments/submissions are present. Unable to proceed.
T0000-170
There is a problem with the name [TransmissionID] of your transmission file. All transmission
files must have a naming convention that is according to the transmission specification
contained in FTB Pub. 1346B. Please rename and resubmit the file
Your Submission Manifest does not match the latest published FTB Schema or is not well
formed. You must contact your software provider to resolve this error.
The Submission ID [SubmissionID] must match the "Submission ID" portion of the original outer
ZIP archive/file name.
X0000-040
CA-Submission
Manifest
S0000-020
Reject and
Stop
Reject and
Stop
Reject and
Stop
Reject and
Stop
Reject and
Stop
Reject and
Stop
Reject and
Stop
Reject and
Stop
Reject and
Stop
S0000-040
The "EFIN" portion of your Submission ID must match the EFIN in the Submission Manifest.
Reject and
Stop
S0000-050
The "Current Year" portion of your Submission ID is not current.
Reject and
Stop
228
CA Franchise Tax Board
12/18/2013
7
CA Form 565/568
BUSINESS RULES FOR TAX YEAR 2013
Version 2013v2.0
Rule Number
Parent Schema
Rule Text
Severity
S0000-060
The "Julian Date" portion of your Submission ID is outside the acceptable range (cannot be
more than five days prior to, or one day after the actual processing date).
Reject and
Stop
S0000-070
Your Submission ID is not unique.
Reject and
Stop
S0000-080
The EFIN in your Submission Manifest is not recognized as an Authorized e-file Provider by
FTB.
The Tax Year the submission applies to is either incorrectly identified or not supported (currently
Tax Years 2011, 2012 and 2013can be submitted).
Reject and
Stop
Our records indicate that you are not authorized to submit a tax return of a type and for a tax
year specified in the Submission manifest.
Invalid ZIP archive/file format. Unable to decompress data. Possibly corrupted.
Reject and
Stop
S0000-090
S0000-095
S0000-100
General
Submission
Errors
S0000-110
S0000-120
S0000-130
S0000-140
S0000-150
S0000-170
Error Type
Reject and
Stop
Reject and
Stop
Reject and
Stop
Reject and
Submission Manifest not present. Unable to proceed.
Stop
Reject and
Multiple Submission Manifests are present. Unable to proceed.
Stop
Reject and
A State submission is not present. Unable to proceed.
Stop
Multiple State submissions are present. Only one State submission XML Data is allowed in each Reject and
Stop
Submission ZIP Archive. Unable to proceed.
Invalid directory structure. Unable to find items where they're expected to be located.
Multiple Federal submissions are present. Only one Federal submission XML Data is allowed in Reject and
Stop
each Submission ZIP Archive. Unable to proceed.
229
CA Franchise Tax Board
12/18/2013
8
230
2013 NEW YORK PARTNERSHIPS
Reject code
1000
1001
1002
2707
Reject condition
Invalid Field
Field Missing
Invalid Data Value
2708
Document received date is before Document received date is before
Postmark date
Postmark date
The combination of forms in the filing
Filing Composition Error
is not valid
Only 2011, 2012 and 2013 tax year
forms are valid, or a main form is
Form Not Valid for Tax Year
required but was not included in the
tax return
Refers to Software Developer’s
ELF Schema Validation Failure
schema validation
Invalid Bank Routing Number
Bank Routing number is invalid
A Main Form must be included- see
Submission does not contain a
Tax forms supported in this
main form
publication
The debit amount requested is greater
ACH Debit > Payment Enclosed
than the Filing Fee due
Payment not allowed with IT-204 Payment is only allowed with Form ITor IT-370-PF
204-LL for partnerships
The Software ID has not been
Software vendor is not approved approved by NYS for partnership efile
Prior tax year of submission is not Tax year 2010 and prior are not
Accepted
accepted
ACH indicator is selected but no
Payment amount Conflicts with
payment amount information is
ACH Indicator
entered
Liability period is either > 12months
or not within the MeF tax years
Invalid liability period
accepted*
Future Year Returns are not
Tax year 2014 and later are not
Accepted
accepted
The state is required if country code is
State/province is required if
United States (US) and Province is
country code is US or Canada
required if country code is Canada
(CA)
(CA)**
4012
4015
4074
4075
4079
4676
4882
4883
4919
4924
5025
5046
5107
Description
Schema validation detail error
Schema validation detail error
Schema validation detail error
Liability period end date is before Liability Period end date cannot be
the liability period begin date
prior to the Liability Period begin date
5108
Duplicate Submission
Duplicate filing criteria met – filing
contains all the same information,
forms and ACH data
231
5110
5111
5118
5134
5135
International ACH Transactions
(IAT) not Accepted
If the International ACH Transactions
(IAT) is selected then no direct debit
(ACH) information is allowed
Account number cannot equal
routing number
Either LLC/LLP Filing Fee or
LLC Disregarded Entity Filing Fee
can be > 0 not both
“PREPARER” is not a valid entry
for Paid Prep.name or Third Party
name
Account number cannot be the same as
routing number
Both the LLC/LLP Filing Fee and the
LLC Disregarded Entity Filing Fee
cannot be > 0
“PREPARER” is not a valid entry for
paid preparer name or third party
designee name
Submission contains Invalid XML Submission contains invalid XML
5264
If the ACH information is blank and it
is prior to the due date the
ELC_AUTH_EFCTV_DT is blank
ELC_AUTH_EFCTV_DT must be
entered
5265
Declaration and signature
authorization is incorrect or
missing
5266
ACH_IND conflicts with
RFND_OWE_IND
5267
Invalid Identification Number
Based on the preparer signature or
both declaration indicators are missing
Payment information complete and/or
the ACH IND conflicts with the
RFND_OWE_IND
The identification #, social security #,
EIN# is an invalid:
DSRGRD_ENT_ID (204LL)
PREP_SSN_NMBR (Header, 204,
204LL)
EXT_TP_ID (FilingKeys, Header)
EXT_TP_PSHIP_ID (TIPartnership)
5276
5379
IT-370-PF received with IT-205
box checked
State address should not be
populated when Cntry Cd Not =
'US' or 'CA’
5442
Payment amount for Partnership
cannot exceed $4,500.00
PAID_PREPARER_ID (Header, 204,
204LL)
WTHLD_TAX_ID (204)
IT-205 extension not accepted via
Modernized e‑File
If MAIL_COUNTRY_CD not = US or
CA, MAIL_STATE_ADR should not
be populated
State "Payment Amount exceeds ACH
limit or other NY State Limitations"
for any ACH Payment amount >
$4500
232
5507
Incomplete bank payment data
5961
1029
There is an insupportable code
present in addbacks of CR(s) and
recaptures.
This is the code for the IT-204,
Line 109:
When incomplete bank account type is
sent, i.e. ACH_IND is selected and
account type (personal or business) is
not selected
There is an insupportable code present
on Line 147 or Line 148
Code ES-20 for New York State
innovation hot spot program keyed on
Line 109 without attaching the
required IT-223.
233
234
1041 BUSINESS RULES FOR TAX YEAR 2013
Version 2013v4.1
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F1041-001
If the return is for a Short Year (364 days or less from 'TaxPeriodBeginDt' to 'TaxPeriodEndDt' in
the Return Header), then Form 1041, Item F checkbox 'InitialReturnInd' or
'FutureFilingNotRequiredInd' (Final Return) or 'FiftyTwoFiftyThreeWeekFilerInd' must be checked
or 'shortPeriodReason1041Ind' must have a value.
If Form 1041 'FiftyTwoFiftyThreeWeekFilerInd' is checked, then the day identified in the
'TaxPeriodEndDt' in the Return Header must be equal to "01" or "02" or "03" or within 6 days
from the last day of the month.
If Form 1041, [ Item F checkboxes 'InitialReturnInd' and 'FutureFilingNotRequiredInd' (Final
Return) and 'FiftyTwoFiftyThreeWeekFilerInd' are not checked] , and 'shortPeriodReason1041Ind'
does not have a value, then the 'TaxPeriodEndDt' in the Return Header must be equal to
"20131231" or "20140131" or "20140228" or "20140331" or "20140430" or "20140531" or
"20140630" or "20140731" or "20140831" or "20140930" or "20141031" or "20141130".
If Form 1041, Item E checkbox 'NonExemptSec4947a2Ind' is checked, and return is for a Full Year
(more than 364 days from 'TaxPeriodBeginDt' to 'TaxPeriodEndDt' in the Return Header), then
Month and Day of 'TaxPeriodBeginDt' must be January 1.
If Form 1041, Item E checkbox 'NonExemptSec4947a2Ind' is checked, and return is for a Full Year
(more than 364 days from 'TaxPeriodBeginDt' to 'TaxPeriodEndDt' in the Return Header), then the
Month and Day of 'TaxPeriodEndDt' in the Return Header must be December 31.
The 'EIN' in the Return Header must not be equal to "999999999" or "888888888" or "777777777"
or "666666666" or "555555555" or "444444444" or "333333333" or "222222222" or "111111111" or
"000000000".
The 'TaxPeriodEndDt' in the Return Header must not be prior to the 'TaxPeriodBeginDt'.
The Year of the 'ReturnTs' in the Return Header must be equal to the Processing Year.
At least one of the following Form 1041, Item A checkboxes must be checked:
'DecedentsEstateInd' or 'SimpleTrustInd' or 'ComplexTrustInd' or 'QualifiedDisabilityTrustInd' or
'ESBTSPortionOnlyInd' or 'GrantorTypeTrustInd' or 'PooledIncomeFundInd'.
If Form 1041, Item A checkbox 'DecedentsEstateInd' is checked, then checkbox
'ESBTSPortionOnlyInd' must not be checked.
If Form 1041, Item A checkbox 'DecedentsEstateInd' is checked, then checkbox
'GrantorTypeTrustInd' must not be checked.
If Form 1041, Item A checkbox 'QualifiedDisabilityTrustInd' is checked, then checkbox
'ESBTSPortionOnlyInd' must not be checked.
If Form 1041, Item A checkbox 'QualifiedDisabilityTrustInd' is checked, then checkbox
'GrantorTypeTrustInd' must not be checked.
If Form 1041, Item F checkbox 'FutureFilingNotRequiredInd' (Final Return) is checked, then Line
29a 'AppliedToESTaxAmt' must have a zero value if an amount is entered.
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F1041-002
F1041-003
F1041-004
F1041-005
F1041-006
F1041-007
F1041-008
F1041-009
F1041-010
F1041-011
F1041-012
F1041-013
F1041-014
235
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F1041-015
If Form 1041, Line 4 'CapitalGainLossAmt' has a value less than zero, then it must be equal to
Schedule D (Form 1041), Line 16 'CapitalLossLimitationAmt'. During comparison, the negative
sign on Form 1041, Line 4 amount will be disregarded.
If Form 1041, Line 4 'CapitalGainLossAmt' has a value greater than zero, then it must be equal to
Schedule D (Form 1041), Line 15 (3) 'TotalNetGainOrLossAmt' in the
'TotalCapitalGainOrLossGrp'.
If Form 1041, Item F checkbox 'FutureFilingNotRequiredInd' (Final Return) is not checked, and
Schedule D (Form 1041), Line 15 'TotalNetGainOrLossAmt' in the 'TotalCapitalGainOrLossGrp'
has a non-zero value, then Form 1041, Line 4 'CapitalGainLossAmt' must have a non-zero value.
Form 1041, Line 3 'NetProfitOrLossAmt' has a non-zero value, then either Schedule C (Form 1040)
or Schedule C-EZ (Form 1040) must be attached to Line 3.
If Form 1041, Line 9 'TotalIncomeAmt' has a non-zero value, then one of the following lines must
have a non-zero value: Line 1 'TaxableInterestAmt' or Line 2a 'OrdinaryDividendsAmt' or Line 3
'NetProfitOrLossAmt' or Line 4 'CapitalGainLossAmt' or Line 5 'NetRentalIncomeOrLossAmt' or
Line 6 'NetFarmProfitLossAmt' or Line 7 'TotalOrdinaryGainLossAmt' or Line 8
'TotalOtherIncomeAmt'.
If Form 1041, Item A checkbox 'PooledIncomeFundInd' is checked, and Line 13
'CharitableDeductionsAmt' has a non-zero value, then [PooledIncomeFundStatement] must be
attached to Item A.
If Form 1041, Line 10 'InterestAmt' has a non-zero value, then Line 16 'NetDeductionsAmt' must
have a non-zero value.
If Form 1041, Line 11 'TaxesAmt' has a non-zero value, then Line 16 'NetDeductionsAmt' must
have a non-zero value.
If Form 1041, Line 12 'FiduciaryFeesAmt' has a non-zero value, then Line 16 'NetDeductionsAmt'
must have a non-zero value.
If Form 1041, Line 13 'CharitableDeductionsAmt' has a non-zero value, then Line 16
'NetDeductionsAmt' must have a non-zero value.
If Form 1041, Line 14 'TaxPreparationFeesAmt' has a non-zero value, then Line 16
'NetDeductionsAmt' must have a non-zero value.
If Form 1041, Line 15a 'OtherDeductionsAmt' has a non-zero value, then Line 16
'NetDeductionsAmt' must have a non-zero value.
If Form 1041, Line 15c 'MiscItemizedDeductionsAmt' has a non-zero value, then Line 16
'NetDeductionsAmt' must have a non-zero value.
If Form 1041, Line 18 'IncomeDistributionDeductionAmt' has a non-zero value and 'section642iCd'
with the value "SECTION 642(i) TRUST" is not present in the return, then Item B
'ScheduleK1AttachedCnt' must have a non-zero value.
If Form 1041, Item A checkbox 'DecedentsEstateInd' is checked, then Line 20 'ExemptionAmt'
must be less than 601.
If Form 1041, Item A checkbox 'SimpleTrustInd' is checked, then Line 20 'ExemptionAmt' must be
less than 301.
If Form 1041, Item A checkbox 'ComplexTrustInd' is checked, then Line 20 'ExemptionAmt' must
be less than 301.
If Form 1041, Item A checkbox 'QualifiedDisabilityTrustInd' is checked, then Line 20
'ExemptionAmt' must be less than 3901.
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F1041-016
F1041-017
F1041-018
F1041-019
F1041-020
F1041-021
F1041-022
F1041-023
F1041-024
F1041-025
F1041-026
F1041-027
F1041-028
F1041-029
F1041-030
F1041-031
F1041-032
236
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F1041-033
If Form 1041, Item A checkbox 'GrantorTypeTrustInd' is checked, and Line 22,
'TaxableIncomeAmt' has a value greater than zero, then Line 20 'ExemptionAmt' must be less
than 301.
If Form 1041, Item A checkbox 'ESBTSPortionOnlyInd' is checked, then Line 20 'ExemptionAmt'
must be less than 301.
If Form 1041, Item A checkbox 'GrantorTypeTrustInd' is checked and [ Item A checkboxes
'SimpleTrustInd' and 'ComplexTrustInd' are not checked ], then Line 20 'ExemptionAmt' must be
equal to zero if an amount is entered.
If Form 1041, Line 24h, 'TotalOtherPaymentsAmt' has a non-zero value, then Line 24f
'TaxPaidByRICOrREITAmt' or Line 24g 'TotalFuelTaxCreditAmt' must have a non-zero value.
If Form 1041, Line 24a 'EstimatedTaxPaymentsAmt' has a non-zero value, then Line 25
'TotalPaymentsAmt' must have a non-zero value.
If Form 1041, Line 24d 'ExtsnRequestIncomeTaxPaidAmt' has a non-zero value, then Line 25
'TotalPaymentsAmt' must have a non-zero value.
If Form 1041, Line 24e 'FederalIncomeTaxWithheldAmt' has a non-zero value, then Line 25
'TotalPaymentsAmt' must have a non-zero value.
If form 1041, Line 24h 'TotalOtherPaymentsAmt' has a non-zero value, then Line 25
'TotalPaymentsAmt' must have a non-zero value.
If Form 1041, Line 24f 'TaxPaidByRICOrREITAmt' has a non-zero value, then it must be equal to
the sum of all Forms 2439, Line 2 'TaxPaidByRICOrREITAmt'.
If Form 1041, Line 24g 'TotalFuelTaxCreditAmt' has a non-zero value, then it must be equal to
Form 4136, Line 17 'TotalFuelTaxCreditAmt'.
If Form 1041, Line 27 'TaxDueAmt' has a non-zero value, then Line 28 'OverpaymentAmt' must
have a zero value if an amount is entered.
If Form 1041, Line 27 'TaxDueAmt' has a non-zero value, then Schedule G, Line 7 'TotalTaxAmt'
must have a non-zero value.
Form 1041, Line 29b 'RefundAmt' must have a value less than 10,000,000 (10 million).
The 'EIN' in the Return Header must not be equal to the 'PreparerFirmEIN'.
If Form 1041, Line 18 'IncomeDistributionDeductionAmt' has a non-zero value and Item A
checkbox 'PooledIncomeFundInd' is not checked, then at least one of the following must have a
non-zero value: Schedule B, [ Line 1 'SchBAdjustedTotalIncomeAmt' or Line 2
'AdjustedTaxExemptInterestAmt' or Line 3 'TotalNetGainOrLossAmt' or Line 4
'CapGainAllocatedCorpusAmt' or Line 5 'TotalCapitalDistributionsAmt' ] or Form 1041, Line 4
'CapitalGainLossAmt'.
If Form 1041, Schedule B, Line 9 'FirstTierDistributionAmt' has a non-zero value, then Line 11
'TotalDistributionAmt' must have a non-zero value.
If Form 1041, Schedule B, Line 10 'SecondTierDistributionAmt' has a non-zero value, then Line 11
'TotalDistributionAmt' must have a non-zero value.
If Form 1041, Schedule G, Line 6 'HouseholdEmploymentTaxAmt' has a non-zero value, then
Schedule H (Form 1040) must be attached to Line 6.
If Form 1041, Schedule G, Line 2a 'ForeignTaxCreditAmt' has a non-zero value, then Line 2e
'TotalCreditsAmt' must have a non-zero value.
If Form 1041, Schedule G, Line 2b 'CYGenBusinessCreditAllowedAmt' has a non-zero value, then
Line 2e 'TotalCreditsAmt' must have a non-zero value.
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F1041-034
F1041-035
F1041-036
F1041-037
F1041-038
F1041-039
F1041-040
F1041-041
F1041-042
F1041-043
F1041-044
F1041-045
F1041-046
F1041-048
F1041-049
F1041-050
F1041-051
F1041-052
F1041-053
237
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F1041-054
If Form 1041, Schedule G, Line 2c 'CYNonrefundableAMTCrAmt' has a non-zero value, then Line
2e 'TotalCreditsAmt' must have a non-zero value.
If Form 1041, Schedule G, Line 2d 'CYBondCreditAllowedAmt' has a non-zero value, then Line 2e
'TotalCreditsAmt' must have a non-zero value.
If Form 2210-F is present in the return, then Form 1041, Schedule G, Line 3
'TaxesLessCreditsAmt' must be equal to Form 2210-F, Line 1 'CurrentYearTaxAfterCreditsAmt'.
If Form 2210 is present in the return, then Form 1041, Schedule G, Line 3 'TaxesLessCreditsAmt'
must be equal to Form 2210, Line 1 'CurrentYearTaxAfterCreditsAmt'.
Form 1041, Schedule G, Line 1c 'AlternativeMinimumTaxAmt' must be equal to Schedule I (Form
1041), Line 56 'AlternativeMinimumTaxAmt'.
If Form 1041, Schedule G, Line 7 'F1041TotalTaxLiteralCd' has the value "SECT 453(I) INTEREST",
then [InterestOnDeferredTaxStatement] must be attached to Line 7.
If Form 1041, Schedule G, Line 7 'F1041TotalTaxLiteralCd' has the value "SECT 453A(c)
INTEREST", then [InterestOnDeferredTaxStatement] must be attached to Line 7.
If Form 1041, Schedule G, Line 3 'TaxesLessCreditsAmt' has a non-zero value, then Line 7
'TotalTaxAmt' must have a non-zero value.
If Form 1041, Schedule G, Line 5 'RecaptureTaxAmt' has a non-zero value, then Line 7
'TotalTaxAmt' must have a non-zero value.
If Form 1041, Schedule G, Line 6 'HouseholdEmploymentTaxAmt' has a non-zero value, then Line
7 'TotalTaxAmt' must have a non-zero value.
If Form 1041, Schedule G, Line 7 'F1041TotalTaxLiteralCd' has the value "SECT 641(c)", then
[ElectingSmallBusinessTrustTaxComputationStatement] must be attached to Line 7.
If Form 1041, Schedule G, Line 7 'F1041TotalTaxLiteralCd' has a value, then Line 7 'TotalTaxAmt'
must have a non-zero value.
If Form 1041, Schedule G, Line 1b 'LumpSumDistributionTaxAmt' has a non-zero value, then
Form 4972 must be attached to Line 1b.
If Form 1041, Line 6 'NetFarmProfitLossAmt' has a non-zero value, then Schedule F (Form 1040)
must be attached to Line 6.
If Form 1041, Schedule G, Line 2a 'ForeignTaxCreditAmt' has a non-zero value, then Form 1116
must be attached to Line 2a.
If Form 1041, Schedule G, Line 5 'RecaptureTaxAmt' has a non-zero value, then Form 4255 or
Form 8611 must be attached to Line 5.
If Form 1041, Line 18 'IncomeDistributionDeductionAmt' has a non-zero value, then Line 21
'TotalDeductionAmt' must have a non-zero value.
If Form 1041, Line 19 'EstateTaxDeductionAmt' has a non-zero value, then Line 21
'TotalDeductionAmt' must have a non-zero value.
If Form 1041, Line 20 'ExemptionAmt' has a non-zero value, then Line 21 'TotalDeductionAmt'
must have a non-zero value.
Form 1041, Schedule G, Line 2b 'CYGenBusinessCreditAllowedAmt' must be equal to Form 3800,
Line 38 'CurrentYearCreditAllowedAmt'.
Form 1041, Schedule G, Line 2c 'CYNonrefundableAMTCrAmt' must be equal to Form 8801, Line
25 'MinAMTCrAmt'.
Form 1041, Schedule G, Line 2d 'CYBondCreditAllowedAmt' must be equal to sum of all Form
8912, Line 12 'CurrentYearAllowableCreditAmt'.
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F1041-055
F1041-056
F1041-057
F1041-058
F1041-059
F1041-060
F1041-061
F1041-062
F1041-063
F1041-064
F1041-065
F1041-066
F1041-067
F1041-068
F1041-069
F1041-070
F1041-071
F1041-072
F1041-073
F1041-074
F1041-075
238
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Rule Number
Rule Text
Error Category
Severity
Rule
Status
F1041-076
If Form 1041, Line 7 'TotalOrdinaryGainLossAmt' has a non-zero value and Line 7 'form4684Cd'
does not have the value "FORM 4684", then Line 7 'TotalOrdinaryGainLossAmt' must be equal to
Form 4797, Line 17 'TotalOrdinaryGainLossAmt'.
'FiduciaryPIN' in the Return header must not be equal to all zeros.
If Form 1041, 'NationalMortgageAssocCd' has a value in the Return Header, then
'BusinessNameControlTxt' (Name Control) must not be equal to all zeros.
If 'PINEnteredByCd' has the value "OFFICER REPRESENTING FIDUCIARY" in the Return Header,
then 'FiduciaryRepOfficerNm' must have a value.
If 'SignatureOptionCd' has a value in the Return Header, then a binary attachment with
Description "8453 Signature Document" must be present in the return.
The year of the 'FiduciarySignatureDt' in the Return Header must be equal to the processing year.
If checkbox 'DiscussWithPaidPreparerInd' in the Return Header is checked, then the
'PhoneNumber' or 'ForeignPhoneNumber' must have a value.
If Form 1041, 'shortPeriodReason1041Ind' has the value "FORM 1128 ATTACHED AS A PDF",
then a binary attachment with Description "Form 1128 for Short Period Return" must be present
in the return.
If Form 1041, Line 4 'CapitalGainLossAmt' has a non-zero value, then Schedule D (Form 1041)
must be attached to Line 4.
Form 1041, Schedule G, Line 4 'EstTrustNetInvstIncomeTaxAmt' must be equal to Form 8960,
Line 21 'EstTrustNetInvstIncomeTaxAmt'.
If Form 1041, Line 15b 'NetOperatingLossDeductionAmt' has a non-zero value, then Line 16
'NetDeductionsAmt' must have a non-zero value.
If Form 1041, Schedule G Line 4 'EstTrustNetInvstIncomeTaxAmt' has a non-zero value, then Line
7 'TotalTaxAmt' must have a non-zero value.
If Form 1041, Line F 'NetOperatingLossCarrybackInd' checkbox is checked, then Line 15b
'NetOperatingLossDeductionAmt' must have a non-zero value.
If Form 1041, Line 15b 'NetOperatingLossDeductionAmt' has a non-zero value, then
[NOLDeductionStatement] must be attached to Line 15b.
The 'EIN' and Name Control ('BusinessNameControlTxt') in the Return Header must match the eFile database.
If Form 1099-R has a US Address in the Payers Address, then 'State' must have a value.
If Form 1099-R has a US Address in the Payers Address, then 'ZipCode' must have a value.
If Form 1099-R has a US Address in the Payers Address, then the first five digits of the Payers Zip
Code must be with in the valid ranges of Zip codes listed for the corresponding State
Abbreviation. See Publication 4164.
Among all Forms 1116 present in the return with 'AlternativeMinimumTaxCd' having the value
"AMT", there must be only one Form 1116 with each one of the following checkboxes checked:
'ForeignIncPassiveCategoryInd', 'ForeignIncGeneralCategoryInd', 'ForeignIncSection901jInd',
'ForeignIncResourcedTreatyInd', 'ForeignIncLumpSumDistribInd'.
If for any country in Form 1116, Part II, column (n) 'OtherCurrencyTaxPaidAmt' has a non-zero
value, then [OtherCurrencyTaxPaidStatement] must be attached to column (n).
If Form 1116, Line 10 'ForeignTaxCrCarrybackOrOverAmt' has a non-zero value, then
[ForeignTaxCrCarrybackComputationStatement] must be attached to Line 10.
Data Mismatch
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F1041-077
F1041-078
F1041-079
F1041-080
F1041-081
F1041-082
F1041-083
F1041-084
F1041-085
F1041-086
F1041-087
F1041-088
F1041-089
F1041-940
F1099R-002
F1099R-003
F1099R-004
F1116-002
F1116-003
F1116-004
239
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F1116-005
If Form 1116, Line 12 'ForeignTaxReductionAmt' has a non-zero value, then
[ForeignTaxReductionStatement] must be attached to Line 12.
If only one Form 1116 is present in the return, then Line 28 'SmllrOfRtnTaxOrForeignTaxCrAmt'
must be equal to Line 22 'GrossForeignTaxCreditAmt'.
If only one Form 1116 is present in the return, then all of the following must be equal to zero if an
amount is entered: Line 23 'ForeignPassiveIncTaxCreditAmt', Line 24
'ForeignGeneralIncTaxCreditAmt', Line 25 'ForeignIncRsrcdTreatyTaxCrAmt', Line 26
'ForeignIncLumpSumDistribCrAmt', Line 27 'TentativeForeignTaxCreditAmt'.
If Form 1116, Line 1b 'AltBasisCompensationSourceInd' checkbox is checked, then
[AltBasisCompensationSourceStatement] must be attached to Line 1b.
If for any country in Form 1116, Part II, column (k) 'ForeignTaxWithheldOnDivAmt' has a non-zero
value, then [ForeignTaxWithheldOnDividendsStatement] must be attached to column (k).
If for any country in Form 1116, Part II, column (l) 'ForeignTaxWithheldOnRentAmt' has a nonzero value, then [ForeignTaxWthldOnRentsAndRoyaltiesStatement] must be attached to column
(l).
If for any country in Form 1116, Part II, column (m) 'ForeignTaxWithheldOnIntAmt' has a non-zero
value, then [ForeignTaxWithheldOnInterestStatement] must be attached to column (m).
If for any country in Form 1116, Line 2 'ForeignIncRelatedExpensesAmt' has a non-zero value,
then [ForeignIncmRelatedExpensesStmt] must be attached to Line 2.
If for any country in Form 1116, Line 3b 'OtherDeductionsNotRelatedAmt' has a non-zero value,
then [OtherDeductionsNotRelatedStatement] must be attached to Line 3b.
If there is more than one Form 1116 with Item c checkbox 'ForeignIncSection901jInd' or Item e
'ForeignIncLumpSumDistribInd' not checked, then only one of those Form 1116s can have a nonzero value on Line 30 'ForeignTaxCreditAmt'.
If any Form 1116, Line 30 'ForeignTaxCreditAmt' has a non-zero value, then Form 1041, Schedule
G, Line 2a 'ForeignTaxCreditAmt' must have a non-zero value.
If Form 1116, Line 16 'ForeignIncomeNetAdjustmentAmt' has a non-zero value, then
[ForeignIncomeNetAdjustmentStatement] must be attached to Line 16.
On Form 2210, Part II, one of more of the following checkboxes must be checked: (Line A
'WaiverOfEntirePenaltyInd' or Line B 'WaiverOfPartOfPenaltyInd' or Line C
'AnnualizedIncomeMethodInd' or Line D 'ActuallyWithheldInd' or Line E 'JointReturnInd').
If Form 2210, Part II, Line A checkbox 'WaiverOfEntirePenaltyInd' is checked, then
[WaiverExplanationStatement] must be attached to Form 2210.
If Form 2210, Part II, Line B checkbox 'WaiverOfPartOfPenaltyInd' is checked, then
[WaiverExplanationStatement] must be attached to Form 2210.
If Form 2210 is present in the return, then Line 6 'WithholdingTaxesAmt' must be equal to Form
1041, Line 24e 'FederalIncomeTaxWithheldAmt'.
If Form 2210-F, Part I, Line A checkbox 'PenaltyWaiverRequestInd' is checked, then
[WaiverExplanationStatement] must be attached to Line 16.
Form 2210-F, Line 4d 'FirstTimeHmByrCreditAmt' must be zero if an amount is entered.
Form 2210-F, Line 4f 'AdoptionCreditAmt' must be zero if an amount is entered.
If Form 2210-F, Line 16 'PenaltyAmt' has a non-zero value, then [WaiverExplanationStatement]
must be attached to Line 16.
Missing
Document
Data Mismatch
Reject
Active
Reject
Active
Incorrect Data
Reject
Active
Missing
Document
Missing
Document
Missing
Document
Reject
Active
Reject
Active
Reject
Active
Missing
Document
Missing
Document
Missing
Document
Incorrect Data
Reject
Active
Reject
Active
Reject
Active
Reject
Active
Data Mismatch
Reject
Active
Missing
Document
Incorrect Data
Reject
Active
Reject
Active
Reject
Active
Reject
Active
Reject
Active
Reject
Active
Reject
Reject
Reject
Deleted
Deleted
Active
F1116-006
F1116-007
F1116-008
F1116-009-01
F1116-010-01
F1116-011-01
F1116-012
F1116-013
F1116-014-01
F1116-016
F1116-017
F2210-002-02
F2210-003
F2210-004
F2210-005
F2210F-001
F2210F-002
F2210F-003
F2210F-004
240
Missing
Document
Missing
Document
Data Mismatch
Missing
Document
Incorrect Data
Incorrect Data
Missing
Document
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F2210F-005
If Form 2210-F is present in return, then Line 8 'WithholdingTaxesAmt' must be equal to Form
1041, Line 24e 'FederalIncomeTaxWittheldAmt'.
If Form 2439 is present in the return, then 'RegInvstCoOrReInvstTrustName' must have a value.
If Form 2439 is present in the return, then 'RICOrREITEIN' must have a value.
If Form 2439 line 1a 'TotalUndistributedLTCapGainAmt' has a non-zero value, then Schedule D
(F1041) Part II line 11 'LTGainOrLossFromFormsAmt' must have a non-zero value.
If Form 3468, Line 11h 'CertifiedHistStrctrGOZCrAmt' has a non-zero value, then Line 11k
'NPSProjectNum' or Line 11k 'EIN' must be present.
If Form 3468, Line 11i 'CalcCertHistStrctrAffctMWDAAmt' has a non-zero value, then Line 11k
'NPSProjectNum' or Line 11k 'EIN' must be present.
If Form 3468, Line 11j 'OtherCertifiedHistStrctrAmt' has a non-zero value, then Line 11k
'NPSProjectNum' or Line 11k 'EIN' must be present.
If Form 3468, Line 11k 'NPSProjectNum' has a value, then Line 11l 'NPSApprovalDt' must have a
value.
If Form 3468, Line 11k 'EIN' has a value, then Line 11l 'NPSApprovalDt' must have a value.
If Form 3468, Part III, Line 11a 'RehabilitationExpendElectInd' checkbox is checked, then
[RehabilitationCrExplanation] must be attached to Line 11a.
If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked and Part
III, Line 1u(c) 'MineRescueTeamTrainingCrAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1u(b) 'PassThroughEntityEIN' does not have a value, then
Form 8923 must be present in the return.
If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked and Part
III, Line 1u(c) 'MineRescueTeamTrainingCrAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1u(b) 'PassThroughEntityEIN' does not have a value, then
Form 8923 must be present in the return.
If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked and Part
III, Line 1l(c) 'CurrentYearBiodieselFuelCrAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1l(b) 'PassThroughEntityEIN' does not have a value, then
Form 8864 must be present in the return.
If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked and Part
III, Line 1l(c) 'CurrentYearBiodieselFuelCrAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1l(b) 'PassThroughEntityEIN' does not have a value, then
Form 8864 must be present in the return.
If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked, then Part
III, line 1v(c) 'AgriculturalChemicalsCreditAmt' must be less than 2,000,001.
If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked, then Part
III, line 1v(c) 'AgriculturalChemicalsCreditAmt' must be less than 2,000,001.
If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked and Part
III, Line 1k(c) 'CYEmplrProvChldCareFcltsCrAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1k(b) 'PassThroughEntityEIN' does not have a value, then
Form 8882 must be present in the return.
Data Mismatch
Reject
Active
Missing Data
Missing Data
Missing Data
Reject
Reject
Reject
Active
Active
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Missing Data
Reject
Reject
Active
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Missing
Document
Missing
Document
Reject
Active
Reject
Active
Reject
Active
F2439-004
F2439-005-01
F2439-006
F3468-006-01
F3468-007
F3468-008-01
F3468-009-01
F3468-010-01
F3468-011
F3800-133-01
F3800-134-01
F3800-141-01
F3800-142-01
F3800-145-01
F3800-146-01
F3800-149-01
241
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F3800-150-01
If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked and Part
III, Line 1k(c) 'CYEmplrProvChldCareFcltsCrAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1k(b) 'PassThroughEntityEIN' does not have a value, then
Form 8882 must be present in the return.
If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked and Part
III, Line 1i(c) 'CurrentYearNewMarketsCreditAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1i(b) 'PassThroughEntityEIN' does not have a value, then
Form 8874 must be present in the return.
If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked and Part
III, Line 1i(c) 'CurrentYearNewMarketsCreditAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1i(b) 'PassThroughEntityEIN' does not have a value, then
Form 8874 must be present in the return.
If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked and Part
III, Line 4h(c) 'SmallEmployerHIPCreditAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 4h(b) 'PassThroughEntityEIN' does not have a value, then
Form 8941 must be present in the return.
If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked and Part
III, Line 4h(c) 'SmallEmployerHIPCreditAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 4h(b) 'PassThroughEntityEIN' does not have a value, then
Form 8941 must be present in the return.
If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked and Part
III, Line 4g(c) 'QualifiedRailroadTrackMaintAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 4g(b) 'PassThroughEntityEIN' does not have a value, then
Form 8900 must be present in the return.
If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked and Part
III, Line 4g(c) 'QualifiedRailroadTrackMaintAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 4g(b) 'PassThroughEntityEIN' does not have a value, then
Form 8900 must be present in the return.
If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked and Part
III, Line 4f(c) 'CreditForEmployerSSMedcrTxAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 4f(b) 'PassThroughEntityEIN' does not have a value, then
Form 8846 must be present in the return.
If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked and Part
III, Line 4f(c) 'CreditForEmployerSSMedcrTxAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 4f(b) 'PassThroughEntityEIN' does not have a value, then
Form 8846 must be present in the return.
If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked and Part
III, Line 4e(c) 'RnwblElecCoalCrFromF8835Amt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 4e(b) 'PassThroughEntityEIN' does not have a value, then
Form 8835 must be present in the return.
If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked and Part
III, Line 4e(c) 'RnwblElecCoalCrFromF8835Amt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 4e(b) 'PassThroughEntityEIN' does not have a value, then
Form 8835 must be present in the return.
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
F3800-153-01
F3800-154-01
F3800-157-01
F3800-158-01
F3800-161-01
F3800-162-01
F3800-165-01
F3800-166-01
F3800-172-01
F3800-173-01
242
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F3800-178-01
If more than one Form 3800, Part III is submitted with Part III checkboxes "A",
'GeneralBusCrFromNnpssvActyInd', or "B" 'GeneralBusCrFromPassiveActyInd' checked, then
the consolidated Part III checkbox "I" 'ConsolidatedSectionInd' must be checked.
If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked and Part
III, Line 1c(c) 'CYIncreasingResearchCrAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1c(b) 'PassThroughEntityEIN' does not have a value, then
Form 6765 must be present in the return.
If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked and Part
III, Line 1c(c) 'CYIncreasingResearchCrAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1c(b) 'PassThroughEntityEIN' does not have a value, then
Form 6765 must be present in the return.
If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked and Part
III, Line 1d(c) 'CurrentYearLowIncomeHsngCrAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1d(b) 'PassThroughEntityEIN' does not have a value, then
Form 8586 must be present in the return.
If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked and Part
III, Line 1d(c) 'CurrentYearLowIncomeHsngCrAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1d(b) 'PassThroughEntityEIN' does not have a value, then
Form 8586 must be present in the return.
If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked and Part
III, Line 1e(c) 'CurrentYearDisabledAccessCrAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1e(b) 'PassThroughEntityEIN' does not have a value, then
Form 8826 must be present in the return.
If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked and Part
III, Line 1e(c) 'CurrentYearDisabledAccessCrAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1e(b) 'PassThroughEntityEIN' does not have a value, then
Form 8826 must be present in the return.
If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked and Part
III, Line 1f(c) 'CurrentYearRenewableElecCrAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1f(b) 'PassThroughEntityEIN' does not have a value, then
Form 8835 must be present in the return.
If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked and Part
III, Line 1f(c) 'CurrentYearRenewableElecCrAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1f(b) 'PassThroughEntityEIN' does not have a value, then
Form 8835 must be present in the return.
If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked and Part
III, Line 1g(c) 'CYIndianEmploymentCreditAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1g(b) 'PassThroughEntityEIN' does not have a value, then
Form 8845 must be present in the return.
If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked and Part
III, Line 1g(c) 'CYIndianEmploymentCreditAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1g(b) 'PassThroughEntityEIN' does not have a value, then
Form 8845 must be present in the return.
Missing Data
Reject
Active
Missing
Document
Reject
New
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
F3800-183-01
F3800-184-01
F3800-187-01
F3800-188-01
F3800-191-01
F3800-192-01
F3800-195-01
F3800-196-01
F3800-199-01
F3800-200-01
243
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F3800-203-01
If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked and Part
III, Line 1h(c) 'CurrentYearOrphanDrugCreditAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1h(b) 'PassThroughEntityEIN' does not have a value, then
Form 8820 must be present in the return.
If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked and Part
III, Line 1h(c) 'CurrentYearOrphanDrugCreditAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1h(b) 'PassThroughEntityEIN' does not have a value, then
Form 8820 must be present in the return.
If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked and Part
III, Line 1m(c) 'CurrentYearLowSulfurDslCrAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1m(b) 'PassThroughEntityEIN' does not have a value, then
Form 8896 must be present in the return.
If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked and Part
III, Line 1m(c) 'CurrentYearLowSulfurDslCrAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1m(b) 'PassThroughEntityEIN' does not have a value, then
Form 8896 must be present in the return.
If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked and Part
III, Line 1n(c) 'DistilledSpiritsCreditAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1n(b) 'PassThroughEntityEIN' does not have a value, then
Form 8906 must be present in the return.
If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked and Part
III, Line 1n(c) 'DistilledSpiritsCreditAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1n(b) 'PassThroughEntityEIN' does not have a value, then
Form 8906 must be present in the return.
If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked and Part
III, Line 1o(c) 'CurrentYearNnconvFuelCrAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1o(b) 'PassThroughEntityEIN' does not have a value, then
Form 8907 must be present in the return.
If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked and Part
III, Line 1o(c) 'CurrentYearNnconvFuelCrAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1o(b) 'PassThroughEntityEIN' does not have a value, then
Form 8907 must be present in the return.
If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked and Part
III, Line 1p(c) 'CurrentYrEngyEfficientHmCrAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1p(b) 'PassThroughEntityEIN' does not have a value, then
Form 8908 must be present in the return.
If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked and Part
III, Line 1p(c) 'CurrentYrEngyEfficientHmCrAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1p(b) 'PassThroughEntityEIN' does not have a value, then
Form 8908 must be present in the return.
If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked and Part
III, Line 1q(c) 'CYEngyEfficientApplianceAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1q(b) 'PassThroughEntityEIN' does not have a value, then
Form 8909 must be present in the return.
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
F3800-204-01
F3800-207-01
F3800-208-01
F3800-211-01
F3800-212-01
F3800-215-01
F3800-216-01
F3800-219-01
F3800-220-01
F3800-223-01
244
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F3800-224-01
If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked and Part
III, Line 1q(c) 'CYEngyEfficientApplianceAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1q(b) 'PassThroughEntityEIN' does not have a value, then
Form 8909 must be present in the return.
If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked and Part
III, Line 1r(c) 'CurrentYearAltMtrVehCrAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1r(b) 'PassThroughEntityEIN' does not have a value, then
Form 8910 must be present in the return.
If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked and Part
III, Line 1r(c) 'CurrentYearAltMtrVehCrAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1r(b) 'PassThroughEntityEIN' does not have a value, then
Form 8910 must be present in the return.
If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked and Part
III, Line 1s(c) 'CurrentYearAltRefuelingCrAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1s(b) 'PassThroughEntityEIN' does not have a value, then
Form 8911 must be present in the return.
If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked and Part
III, Line 1s(c) 'CurrentYearAltRefuelingCrAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1s(b) 'PassThroughEntityEIN' does not have a value, then
Form 8911 must be present in the return.
If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked and Part
III, Line 1v(c) 'AgriculturalChemicalsCreditAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1v(b) 'PassThroughEntityEIN' does not have a value, then
Form 8931 must be present in the return.
If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked and Part
III, Line 1v(c) 'AgriculturalChemicalsCreditAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1v(b) 'PassThroughEntityEIN' does not have a value, then
Form 8931 must be present in the return.
If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked and Part
III, Line 1w(c) 'DifferentialWagePaymentsCrAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1w(b) 'PassThroughEntityEIN' does not have a value, then
Form 8932 must be present in the return.
If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked and Part
III, Line 1w(c) 'DifferentialWagePaymentsCrAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1w(b) 'PassThroughEntityEIN' does not have a value, then
Form 8932 must be present in the return.
If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked and Part
III, Line 1x(c) 'CarbonDioxideCreditAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1x(b) 'PassThroughEntityEIN' does not have a value, then
Form 8933 must be present in the return
If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked and Part
III, Line 1x(c) 'CarbonDioxideCreditAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1x(b) 'PassThroughEntityEIN' does not have a value, then
Form 8933 must be present in the return.
Missing
Document
Reject
Active
Missing
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Reject
Active
Missing
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Active
Missing
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Active
Missing
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Active
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Active
Missing
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Active
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F3800-227-01
F3800-228-01
F3800-231-01
F3800-232-01
F3800-235-01
F3800-236-01
F3800-239-01
F3800-240-01
F3800-243-01
F3800-244-01
245
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F3800-247-01
If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked and Part
III, Line 1y(c) 'QlfyPlugInElecDriveMtrVehCrAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1y(b) 'PassThroughEntityEIN' does not have a value, then
Form 8936 must be present in the return.
If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked and Part
III, Line 1y(c) 'QlfyPlugInElecDriveMtrVehCrAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1y(b) 'PassThroughEntityEIN' does not have a value, then
Form 8936 must be present in the return.
If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked and Part
III, Line 1bb(c) 'CYGenBusCrElectingLgePrtshpAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1bb(b) 'PassThroughEntityEIN' does not have a value,
then Form Schedule K-1 (Form 1065B) must be present in the return.
If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked and Part
III, Line 1bb(c) 'CYGenBusCrElectingLgePrtshpAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1bb(b) 'PassThroughEntityEIN' does not have a value,
then Form Schedule K-1 (Form 1065B) must be present in the return.
If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked and Part
III, Line 3(c) 'EnterAmountFromF8844Amt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 3(b) 'PassThroughEntityEIN' does not have a value, then
Form 8844 must be present in the return.
If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked and Part
III, Line 3(c) 'EnterAmountFromF8844Amt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 3(b) 'PassThroughEntityEIN' does not have a value, then
Form 8844 must be present in the return.
If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked and Part
III, Line 4b(c) 'WorkOpportunityCrFrom5884Amt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 4b(b) 'PassThroughEntityEIN' does not have a value, then
Form 5884 must be present in the return.
If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked and Part
III, Line 4b(c) 'WorkOpportunityCrFrom5884Amt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 4b(b) 'PassThroughEntityEIN' does not have a value, then
Form 5884 must be present in the return.
If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked and Part
III, Line 4c(c) 'AlcoholAndCellulosicFuelCrAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 4c(b) 'PassThroughEntityEIN' does not have a value, then
Form 6478 must be present in the return.
If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked and Part
III, Line 4c(c) 'AlcoholAndCellulosicFuelCrAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 4c(b) 'PassThroughEntityEIN' does not have a value, then
Form 6478 must be present in the return.
If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked and Part
III, Line 4d(c) 'LowIncomeHousingCreditAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 4d(b) 'PassThroughEntityEIN' does not have a value, then
Form 8586 must be present in the return.
Missing
Document
Reject
Active
Missing
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Reject
Active
Missing
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Reject
Active
Missing
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Active
Missing
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Missing
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Active
Missing
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Missing
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Missing
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Active
F3800-248-01
F3800-255-01
F3800-256-01
F3800-259-01
F3800-260-01
F3800-263-01
F3800-264-01
F3800-267-01
F3800-268-01
F3800-271-01
246
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F3800-272-01
If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked and Part
III, Line 4d(c) 'LowIncomeHousingCreditAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 4d(b) 'PassThroughEntityEIN' does not have a value, then
Form 8586 must be present in the return.
If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked and Part
III, Line 1j(c) 'CurrentYrSmllEmplrPnsnPlanAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1j(b) 'PassThroughEntityEIN' does not have a value, then
Form 8881 must be present in the return.
If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked and Part
III, Line 1j(c) 'CurrentYrSmllEmplrPnsnPlanAmt' has a non-zero value in column (c) and the
corresponding column (b) Part III, Line 1j(b) 'PassThroughEntityEIN' does not have a value, then
Form 8881 must be present in the return.
If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked and Part
III, Line 4a(c) 'InvestmentCreditAmt' has a non-zero value in column (c), then Form 3468 must be
present in the return.
If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked and Part
III, Line 4a(c) 'InvestmentCreditAmt' has a non-zero value in column (c), then Form 3468 must be
present in the return.
If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked, then Part
III, line 1k(c) 'CYEmplrProvChldCareFcltsCrAmt' must be less than 150,001.
If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked, then Part
III, line 1k(c) 'CYEmplrProvChldCareFcltsCrAmt' must be less than 150,001.
If any Form 3800, Part III, checkbox "I" 'ConsolidatedSectionInd' is checked, then Part III, line
1k(c) 'CYEmplrProvChldCareFcltsCrAmt' must be less than 150,001.
If Form 3800, Part II, Line 8 'AlternativeMinimumTaxAmt' has a non-zero value, then Schedule I
(Form 1041) Line 56 'AlternativeMinimumTaxAmt' must have a non-zero value.
If Form 3800, Part II, Line 14, 'TentativeMinimumTaxAmt' must be equal to Schedule I (Form 1041),
Line 54, 'TentativeAlternativeMinTaxAmt'.
If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked then Part
III, Line 1aa(c) 'NewHireRetentionCreditAmt' must be equal to zero if an amount is entered.
If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked then Part
III, line 1aa(c) 'NewHireRetentionCreditAmt' must be equal to zero if an amount is entered.
If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked then Part
III, line 1z(c) 'AllowableQualifiedElecVehAmt' must be equal to zero if an amount is entered.
If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked and then
Part III, line 1z(c) 'AllowableQualifiedElecVehAmt' must be equal to zero if an amount is entered.
If any Form 3800, Part III, checkbox "A" 'GeneralBusCrFromNnpssvActyInd' is checked and Part
III, Line 1a(c) 'CurrentYearInvestmentCreditAmt' has a non-zero value in column (c), then Form
3468 must be present in the return.
If any Form 3800, Part III, checkbox "B" 'GeneralBusCrFromPassiveActyInd' is checked and Part
III, Line 1a(c) 'CurrentYearInvestmentCreditAmt' has a non-zero value in column (c), then Form
3468 must be present in the return.
If Form 4136, Line 4e(d) 'NontxUseUndyedKrsnTxd044CrAmt' has a non-zero value, then Line
4e(c) 'GallonsQty' must have a non-zero value.
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Math Error
Reject
Active
Math Error
Reject
Active
Math Error
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing Data
Reject
Active
F3800-275-01
F3800-276-01
F3800-280-02
F3800-283-02
F3800-284-02
F3800-285-02
F3800-288-02
F3800-293
F3800-294
F3800-295
F3800-296
F3800-297
F3800-298
F3800-299
F3800-300
F4136-001-01
247
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F4136-002-01
If Form 4136, Line 4f(d) 'NontxUseUndyedKrsnTxd219CrAmt' has a non-zero value, then Line 4f(c)
'GallonsQty' must have a non-zero value.
If Form 4136, Line 1c(d) 'NontaxableUseOfGasolineCrAmt' has a non-zero value, then Line 1a(c)
'OffHwyBusUseGasolineGalsQty' or Line 1b(c) 'FarmingPurposesGasolineGalsQty' or Line 1c(c)
'GallonsQty' must have a non-zero value.
If Form 4136, Line 2a(d) 'AviationGasolineCreditAmt' has a non-zero value, Line 2a(c)
'AviationGasolineGallonsQty' must have a non-zero value.
If Form 4136, Line 2b(d) 'AviationNontxGasCrAmt' has a non-zero value, then Form 4136 Line
2b(c) 'GallonsQty' must have a non-zero value.
If Form 4136, Line 3c(d) 'TrainUseOfUndyedDieselCrAmt' has a non-zero value, then Line 3c(c)
'TrainUseOfUndyedDieselGalsQty' must have a non-zero value.
If Form 4136, Line 3d(d) 'BusUseOfUndyedDieselCreditAmt' has a non-zero value, then Line 3d(c)
'BusUseOfUndyedDieselGalsQty' must have a non-zero value.
If Form 4136, Line 3e(d) 'ExpUndyedDieselFuelCreditAmt' has a non-zero value, then Line 3e(c)
'ExpUndyedDieselFuelGalsQty' must have a non-zero value.
If Form 4136, Line 4c(d) 'BusUseOfUndyedKeroseneCrAmt' has a non-zero value, then Line 4c(c)
'BusUseOfUndyedKeroseneGalsQty' must have a non-zero value.
If Form 4136, Line 4d(d) 'ExportedUndyedKeroseneCrAmt' has a non-zero value, then Line 4d(c)
'ExportedUndyedKeroseneGalsQty' must have a non-zero value.
If Form 4136, Line 5b(d) 'KeroseneUsedInAvnTxd219CrAmt' has a non-zero value, then Line 5b(c)
'KeroseneUsedInAvnTxd219GalsQty' must have a non-zero value.
If Form 4136, Line 6a(d) 'SlsUndyedDslUseStLclGovtCrAmt' has a non-zero value, then Line 6a(c)
'SlsUndyedDslStLclGovtGalsQty' must have a non-zero value.
If Form 4136, Line 7c(d) 'SlsUndyedKrsnUseBusCrAmt' has a non-zero value then, Line 7c(c)
'SlsUndyedKrsnUseBusGalsQty' must have a non-zero value.
If Form 4136, Line 8a(d) 'SlsKrsnUsedInAvnTxd219CrAmt' has a non-zero value, then Line 8a(c)
'SlsKrsnUsedInAvnTxd219GalsQty' must have a non-zero value.
If Form 4136, Line 8b(d) 'SlsKrsnUsedInAvnTxd244CrAmt' has a non-zero value, then Line 8b(c)
'SlsKrsnUsedInAvnTxd244GalsQty' must have a non-zero value.
If Form 4136, Line 8c(d) 'SlsKrsnNnxmptUseInAvnCrAmt' has a non-zero value, then Line 8c(c)
'SlsKrsnNnxmptUseInAvnGalsQty' must have a non-zero value.
If Form 4136, Line 8d(d) 'SlsKrsnOthNontxTxd244CrAmt' has a non-zero value, then Line 8d(c)
'GallonsQty' must have a non-zero value.
If Form 4136, Line 8e(d) 'SlsKrsnOthNontxTxd219CrAmt' has a non-zero value, then Line 8e(c)
'GallonsQty' must have a non-zero value.
If Form 4136, Line 9a(d) 'AlcoholFuelMixtureEthnlCrAmt' has a non-zero value, then Line 9a(c)
'AlcoholFuelMixtureEthnlGalsQty' must have a non-zero value.
If Form 4136, Line 10a(d) 'BiodieselMixtureCreditAmt' has a non-zero value, then Line 10a(c)
'BiodieselMixtureGallonsQty' must have a non-zero value.
If Form 4136, Line 10b(d) 'AgriBiodieselMixtureCreditAmt' has a non-zero value, then Line 10b(c)
'AgriBiodieselMixtureGallonsQty' must have a non-zero value.
If Form 4136, Line 10c(d) 'RenewableDieselMixtureCrAmt' has a non-zero value, then Line 10c(c)
'RenewableDieselMixtureGalsQty' must have a non-zero value.
Missing Data
Reject
Active
Missing Data
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Active
Missing Data
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Active
Missing Data
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Active
Missing Data
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Active
Missing Data
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Active
Missing Data
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Active
Missing Data
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Active
Missing Data
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Active
Missing Data
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Active
Missing Data
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Active
Missing Data
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Active
Missing Data
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Active
Missing Data
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Active
Missing Data
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Active
Missing Data
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Active
Missing Data
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Active
Missing Data
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Active
Missing Data
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Active
Missing Data
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Active
Missing Data
Reject
Active
F4136-003-01
F4136-004-01
F4136-005-01
F4136-007-01
F4136-008-01
F4136-009-01
F4136-011-01
F4136-012-01
F4136-013-01
F4136-014-01
F4136-016-01
F4136-017-01
F4136-018-01
F4136-019-01
F4136-020-01
F4136-021-01
F4136-022-01
F4136-024-01
F4136-025-01
F4136-026-01
248
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F4136-033-01
If Form 4136, Line 12a(d) 'LiquefiedPetroleumGasCrAmt' has a non-zero value, then Line 12a(c)
'LiquefiedPetroleumGasGalsQty' must have a non-zero value.
If Form 4136, Line 12c(d) 'CompressedNaturalGasCreditAmt' has a non-zero value, then Line
12c(c) 'CompressedNaturalGasGalsQty' must have a non-zero value.
If Form 4136, Line 12b(d) 'PSeriesFuelsCreditAmt' has a non-zero value, then Form 12b(c)
'PSeriesFuelsGallonsQty' must have a non-zero value.
If Form 4136, Line 12d(d) 'LiquefiedHydrogenCreditAmt' has a non-zero value, then Line 12d(c)
'LiquefiedHydrogenGallonsQty' must have a non-zero value.
If Form 4136, Line 12e(d) 'LiquidFuelDerFromCoalCreditAmt' has a non-zero value, then Line
12e(c) 'LiquidFuelDerFromCoalGalsQty' must have a non-zero value.
If Form 4136, Line 12f(d) 'LiquidFuelDerBiomassCrAmt' has a non-zero value, then Line 12f(c)
'LiquidFuelDerBiomassGalsQty' must have a non-zero value.
If Form 4136, Line 12g(d) 'LiquefiedNaturalGasCreditAmt' has a non-zero value, then Line 12g(c)
'LiquefiedNaturalGasGallonsQty' must have a non-zero value.
If Form 4136, Line 13a(d) 'DslFuelSoldStLocalGovtCrAmt' has a non-zero value, then 13a(c)
'DslFuelSoldStLocalGovtGalsQty' must have a non-zero value
If Form 4136, Line 13b(d) 'KrsnFuelSoldStLocalGovtCrAmt' has a non-zero value, then Line 13b(c)
'KrsnFuelSoldStLocalGovtGalsQty' must have a non-zero value.
If Form 4136, Line 14a(d) 'NontxUseDieselWtrEmulsionCrAmt' has a non-zero value, then Line
14a(c) 'GallonsQty' in 'NontxUseDieselWaterEmulsion' or Line 14a(c) 'GallonsQty' in
'BusNontxUseDieselWtrEmulsion' must have a non-zero value.
If Form 4136, Line 14b(d) 'ExpNontxUseDslWtrEmulsionCrAmt' has a non-zero value, then Line
14b(c) 'ExpNontxUseDslWtrEmulsionQty' must have a non-zero value.
If Form 4136, Line 15(d) 'BlndrCrUseDslWtrEmulsionCrAmt' has a non-zero value, then Line 15(c)
'BlndrCrUseDslWtrEmulsionQty' must have a non-zero value.
If Form 4136, Line 16a(d) 'ExportedDyedDieselFuelCrAmt' has a non-zero value, then Line 16a(c)
'ExportedDyedDieselFuelGalsQty' must have a non-zero value.
If Form 4136, Line 16b(d) 'ExportedDyedKeroseneCreditAmt' has a non-zero value, then Line
16b(c) 'ExportedDyedKeroseneGallonsQty' must have a non-zero value.
If Form 4136, Line 2d(d) 'LUSTTxAvnFuelFrgnTradeCrAmt' has a non-zero value, then Line 2d(c)
'LUSTTxAvnFuelFrgnTradeGalsQty' must have a non-zero value.
If Form 4136, Line 5e(d) 'LUSTTxKrsnAvnFrgnTrdCrAmt' has a non-zero value, then Line 5e(c)
'LUSTTxKrsnAvnFrgnTrdGalsQty' must have a non-zero value.
If Form 4136, Line 12h(d) 'LiquefiedGasDerBiomassCrAmt' has a non-zero value, then Line 12h(c)
'LiquefiedGasDerBiomassGalsQty' must have a non-zero value.
If Form 4136, Line 12i(d) 'CompressedGasBiomassCreditAmt' has a non-zero value, then Line
12i(c) 'CompressedGasBiomassGGEQty' must have a non-zero value.
If Form 4136, Line 3 'UndyedDieselUseExceptionInd' checkbox is checked, then "Evidence of
Dyed Diesel Fuel Explanation Statement" [EvidenceOfDyedDieselFuelStatement], must be
attached to Line 3.
If Form 4136, Line 4 'UndyedKeroseneUseExceptionInd' checkbox is checked, then "Evidence of
Dyed Kerosene Explanation Statement" [EvidenceOfDyedKeroseneStatement], must be attached.
Missing Data
Reject
Active
Missing Data
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Active
Missing Data
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Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
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Active
Missing Data
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Active
Missing Data
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Active
Missing Data
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Active
Missing Data
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Active
Missing Data
Reject
Disabled
Missing Data
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Active
Missing Data
Reject
Active
Missing Data
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Active
Missing Data
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Active
Missing Data
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Active
Missing Data
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Missing Data
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Active
Missing Data
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Active
Missing Data
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Active
F4136-034-01
F4136-035-01
F4136-036-01
F4136-037-01
F4136-038-01
F4136-039-01
F4136-040-01
F4136-041-01
F4136-043-03
F4136-044-01
F4136-045-01
F4136-046-01
F4136-047-01
F4136-048-01
F4136-049-01
F4136-050-01
F4136-051-01
F4136-052-01
F4136-053-01
249
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F4136-054-01
If Form 4136, Line 6 'SalesUndyedDieselExceptionInd' checkbox is checked, then "Evidence of
Dyed Diesel Fuel Sold Explanation Statement" [EvidenceOfDyedDieselFuelSoldStatement] or "To
Whom Diesel Fuel Sold Statement" [ToWhomDieselFuelSoldStatement] must be attached to Line
6.
If Form 4136, Line 7 'SlsUndyedKeroseneExceptionInd' checkbox is checked, then "Evidence of
Dyed Kerosene Sold Explanation Statement" [EvidenceOfDyedKeroseneSoldStmt] must be
attached to Line 7.
If Form 4136, Line 6a(d) 'SlsUndyedDslUseStLclGovtCrAmt' has a non-zero value, then Line 6
'UndyedDieselRegistrationNum' must have a value.
If Form 4136, Line 6b(d) 'SlsUndyedDieselUseBusCrAmt' has a non-zero value, then Line 6
'UndyedDieselRegistrationNum' must have a value.
If Form 4136, Line 7b(d) 'SlsUndyedKrsnBlockPumpCrAmt' has a non-zero value, then Line 7
'UndyedKeroseneRegistrationNum' must have a value.
If Form 4136, Line 7c(d) 'SlsUndyedKrsnUseBusCrAmt' has a non-zero value, then Line 7
'UndyedKeroseneRegistrationNum' must have a value.
If Form 4136, Line 8a(d) 'SlsKrsnUsedInAvnTxd219CrAmt' has a non-zero value then, Line 8
'KeroseneForAvnRegistrationNum' must have a value.
If Form 4136, Line 8b(d) 'SlsKrsnUsedInAvnTxd244CrAmt' has a non-zero value then, Line 8
'KeroseneForAvnRegistrationNum' must have a value.
If Form 4136, Line 8c(d) 'SlsKrsnNnxmptUseInAvnCrAmt' has a non-zero value then, Line 8
'KeroseneForAvnRegistrationNum' must have a value.
If Form 4136, Line 8d(d) 'SlsKrsnOthNontxTxd244CrAmt' has a non-zero value then, Line 8
'KeroseneForAvnRegistrationNum' must have a value.
If Form 4136, Line 8e(d) 'SlsKrsnOthNontxTxd219CrAmt' has a non-zero value then, Line 8
'KeroseneForAvnRegistrationNum' must have a value.
If Form 4136, Line 5c(d) 'NonTxKrsnUsedInAvnTxd244CrAmt' has a non-zero value, then Line
5c(c) 'GallonsQty' must have a non-zero value.
If Form 4136, Line 5d(d) 'NonTxKrsnUsedInAvnTxd219CrAmt' has a non-zero value, then Line
5d(c) 'GallonsQty' must have a non-zero value.
If Form 4136, Line 9a(d) 'AlcoholFuelMixtureEthnlCrAmt' has a non-zero value, then Line 9
'AlcoholFuelCrRegistrationNum' must have a value.
If Form 4136, Line 9b(d) 'AlcoholFuelMixtureAlcCrAmt' has a non-zero value, then Line 9
'AlcoholFuelCrRegistrationNum' must have a value.
If Form 4136, Line 10a(d) 'BiodieselMixtureCreditAmt' has a non-zero value, then Line 10
'BiodieselRnwblRegistrationNum' must contain a value.
If Form 4136, Line 10b(d) 'AgriBiodieselMixtureCreditAmt' has a non-zero value, then Line 10
'BiodieselRnwblRegistrationNum' must contain a value.
If Form 4136, Line 10c(d) 'RenewableDieselMixtureCrAmt' has a non-zero value, then Line 10
'BiodieselRnwblRegistrationNum' must contain a value.
If Form 4136, Line 12a(d) 'LiquefiedPetroleumGasCrAmt' has a non-zero value, then Line 12
'AlternativeFuelRegistrationNum' must have a value.
If Form 4136, Line 12b(d) 'PSeriesFuelsCreditAmt' has a non-zero value, then Line 12
'AlternativeFuelRegistrationNum' must have a value.
Missing Data
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Active
Missing Data
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Active
Missing Data
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Active
Missing Data
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Active
Missing Data
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Active
Missing Data
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Active
Missing Data
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Active
Missing Data
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Active
Missing Data
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Active
Missing Data
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Missing Data
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Missing Data
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Missing Data
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Disabled
Missing Data
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Disabled
Missing Data
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F4136-055-01
F4136-056-01
F4136-057-01
F4136-058-01
F4136-059-01
F4136-060-01
F4136-061-01
F4136-062-01
F4136-063-01
F4136-064-01
F4136-065-01
F4136-066-01
F4136-067-01
F4136-068-01
F4136-069-01
F4136-070-01
F4136-071-01
F4136-072-01
F4136-073-01
250
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F4136-074-01
If Form 4136, Line 12c(d) 'CompressedNaturalGasCreditAmt' has a non-zero value, then Line 12
'AlternativeFuelRegistrationNum' must have a value.
If Form 4136, Line 12d(d) 'LiquefiedHydrogenCreditAmt' has a non-zero value, then Line 12
'AlternativeFuelRegistrationNum' must have a value.
If Form 4136, Line 12e (d) 'LiquidFuelDerFromCoalCreditAmt' has a non-zero value, then Line 12
'AlternativeFuelRegistrationNum' must have a value.
If Form 4136, Line 12f (d) 'LiquidFuelDerBiomassCrAmt', has a non-zero value, then Line 12
'AlternativeFuelRegistrationNum' must have a value.
If Form 4136, Line 12g (d) 'LiquefiedNaturalGasCreditAmt', has a non-zero value, then Line 12
'AlternativeFuelRegistrationNum' must have a value.
If Form 4136, Line 12h (d) 'LiquefiedGasDerBiomassCrAmt', has a non-zero value, then Line 12
'AlternativeFuelRegistrationNum' must have a value.
If Form 4136, Line 12i (d) 'CompressedGasBiomassCreditAmt', has a non-zero value, then Line 12
'AlternativeFuelRegistrationNum' must have a value.
If Form 4136, Line 13a(d) 'DslFuelSoldStLocalGovtCrAmt' has a non-zero value, then Line 13
'CreditCardIssrRegistrationNum' must have a value.
If Form 4136, Line 13b(d) 'KrsnFuelSoldStLocalGovtCrAmt' has a non-zero value, then Line 13
'CreditCardIssrRegistrationNum' must have a value.
If Form 4136, Line 13c(d) 'KrsnAvnSoldStLocalGovtCrAmt' has a non-zero value, then Line 13
'CreditCardIssrRegistrationNum' must have a value.
If Form 4136, Line 15(d) 'BlndrCrUseDslWtrEmulsionCrAmt' has a non-zero value, then Line 15
'DieselWtrBlndgRegistrationNum' must have a value.
If Form 4136, Line 1d(d) 'ExportedNontxUseOfGasCrAmt' has a non-zero value, then Form 4136
Line 1d(c) 'ExportedNontxUseGasGalsQty' must have a non-zero value.
If Form 4136, Line 2c(d) 'ExpNontxAviationGasCrAmt' has a non-zero value, then Form 4136 Line
2c(c) 'ExpNontxAviationGasGalsQty' must have a non-zero value.
If Form 4136, Line 5a(d) 'KeroseneUsedInAvnTxd244CrAmt' has a non-zero value, then Form 4136
Line 5a(c) 'KeroseneUsedInAvnTxd244GalsQty' must have a non-zero value.
If Form 4136, Line 11e(d) 'NontxLiqfdFuelDerFromCoalCrAmt' has a non-zero value, then line
11e(c) 'GallonsQty' in 'NontxLiqfdFuelDerivedFromCoal' or Line 11e(c) 'GallonsQty' in
'BusNontxLiqfdFuelDerFromCoal' must have a non-zero value.
If Form 4136, Line 13c(d) 'KrsnAvnSoldStLocalGovtCrAmt' has a non-zero value, then Line 13c(c)
'KrsnAvnSoldStLocalGovtGalsQty' must have a non-zero value.
If Form 4136, Line 8f(d) 'LUSTTxSlsKrsnAvnFrgnTrdCrAmt' has a non-zero value, then Line 8f(c)
'LUSTTxSlsKrsnAvnFrgnTrdGalsQty' must have a non-zero value.
Form 4136, Line 17 'TotalFuelTaxCreditAmt' must equal the sum of Lines 1c(d) through Lines
16b(d).
If Form 4136, Line 11a(d) 'NontxLiquefiedPtrlmGasCrAmt' has a non-zero value, then Line 11a(c)
'GallonsQty' in 'NontxLiquifiedPetroleumGas' or Line 11a(c) 'GallonsQty' in
'BusNontxLiquifiedPetroleumGas' must have a non-zero value.
If Form 4136, Line 3b(d) 'FarmPrpsUndyedDslFuelCrAmt' has a non-zero value, then Line 3a(c)
'GallonsQty' in 'NontaxableUseOfUndyedDiesel' or Line 3b(c) 'FarmPrpsUndyedDslFuelGalsQty'
must have a non-zero value.
Missing Data
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Active
Missing Data
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Active
Missing Data
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Active
Missing Data
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Active
Missing Data
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Active
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Active
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Active
Missing Data
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Active
Missing Data
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Missing Data
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F4136-075-01
F4136-076-01
F4136-077-01
F4136-078-01
F4136-079-01
F4136-080-01
F4136-081-01
F4136-082-01
F4136-083-01
F4136-084-01
F4136-085-01
F4136-086-01
F4136-087-01
F4136-088-01
F4136-089-01
F4136-090-01
F4136-091-01
F4136-092-01
F4136-093-01
251
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F4136-094-01
If Form 4136, Line 4b(d) 'FarmPrpsUndyedKeroseneCrAmt' has a non-zero value, then Line 4a(c)
'GallonsQty' in 'NontaxableUseOfUndyedKerosene' or Line 4b(c)
'FarmPrpsUndyedKeroseneGalsQty' must have a non-zero value.
If Form 4136, Line 7b(d) 'SlsUndyedKrsnBlockPumpCrAmt' has a non-zero value, then Line 7a(c)
'SlsUndyedKrsnStLclGovtGalsQty' or Line 7b(c) 'SlsUndyedKrsnBlockPumpGalsQty' must have a
non-zero value.
If Form 4136, Line 11b(d) 'NontxPSeriesFuelsCreditAmt' has a non-zero value, then Line 11b(c)
'GallonsQty' in 'NontxPSeriesFuels' or Line 11b(c) 'GallonsQty' in 'BusNontxPSeriesFuels' must
have a non-zero value.
If Form 4136, Line 11c(d) 'NontxCompressedNaturalGasCrAmt' has a non-zero value, then Line
11c(c) 'GallonsQty' in 'NontxCompressedNaturalGas' or Line 11 c(c) 'GallonsQty' in
'BusNontxCompressedNaturalGas' must have a non-zero value.
If Form 4136, Line 11d(d) 'NontxLiquefiedHydrogenCrAmt' has a non-zero value, then Line 11d(c)
'GallonsQty' in 'NontxLiquifiedHydrogen' or Line 11d(c) 'GallonsQty' in
'BusNontxLiquifiedHydrogen' must have a non-zero value.
If Form 4136, Line 11f(d) 'NontxLiqFuelDerBiomassCrAmt' has a non-zero value, then Line 11f(c)
'GallonsQty' in 'NontaxLiqFuelDerFromBiomass' or Line 11f(c) 'GallonsQty' in
'BusNontxLiqFuelDerFromBiomass' must have a non-zero value.
If Form 4136, Line 11g(d) 'NontxLiquefiedNaturalGasCrAmt' has a non-zero value, then Line
11g(c) 'GallonsQty' in 'NontxLiquefiedNaturalGas' or Line 11g(c) 'GallonsQty' in
'BusNontxLiquefiedNaturalGas' must have a non-zero value.
If Form 4136, Line 11h(d) 'NontxLiquefiedGasBiomassCrAmt' has a non-zero value, then Line
11h(c) 'GallonsQty' in 'NontxLiquefiedGasBiomass' or Line 11h(c) 'GallonsQty' in
'BusNontxLiquefiedGasDerBiomass' must have a non-zero value.
If Form 4136, Line 6 'SalesUndyedDieselExceptionInd' checkbox is checked, then Line 6
'UndyedDieselRegistrationNum' must have a value.
If Form 4136, Line 6 'SalesUndyedDieselExceptionInd' checkbox is checked, then Line 6a(c)
'SlsUndyedDslStLclGovtGalsQty' or Line 6b(c) 'SlsUndyedDieselUseBusGalsQty' must have a
non-zero value.
If Form 4136, Line 6 'SalesUndyedDieselExceptionInd' checkbox is checked, then Line 6a(d)
'SlsUndyedDslUseStLclGovtCrAmt' or Line 6b(d) 'SlsUndyedDieselUseBusCrAmt' must have a
non-zero value.
Missing Data
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Active
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If Form 4136, Line 7 'SlsUndyedKeroseneExceptionInd' checkbox is checked, then Line 7a(c)
'SlsUndyedKrsnStLclGovtGalsQty', Line 7b(c) 'SlsUndyedKrsnBlockPumpGalsQty', or Line 7c(c)
'SlsUndyedKrsnUseBusGalsQty' must have a non-zero value.
If Form 4136, Line 7 'SlsUndyedKeroseneExceptionInd' checkbox is checked, then Line 7b(d)
'SlsUndyedKrsnBlockPumpCrAmt' must have a non-zero value.
Missing Data
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Active
If Form 4136, Line 7 'SlsUndyedKeroseneExceptionInd' checkbox is checked, then Line 7c(d)
'SlsUndyedKrsnUseBusCrAmt' must have a non-zero value.
If Form 4136, Line 8 'KeroseneForAvnRegistrationNum' has a value, then Line 8a(d)
'SlsKrsnUsedInAvnTxd219CrAmt' must have a non-zero value.
Missing Data
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Active
Missing Data
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Active
F4136-095-01
F4136-096-01
F4136-097-01
F4136-098-01
F4136-099-01
F4136-100-01
F4136-101-01
F4136-115
F4136-116
F4136-117
F4136-118
F4136-119
F4136-120
F4136-121
252
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F4136-122
If Form 4136, Line 8 'KeroseneForAvnRegistrationNum' has a value, then Line 8b(d)
'SlsKrsnUsedInAvnTxd244CrAmt' must have a non-zero value.
Missing Data
Reject
Active
F4136-123
If Form 4136, Line 8 'KeroseneForAvnRegistrationNum' has a value, then Line 8c(d)
'SlsKrsnNnxmptUseInAvnCrAmt' must have a non-zero value.
If Form 4136, Line 8c(d) 'SlsKrsnNnxmptUseInAvnCrAmt' has a value, then Line 8c(c)
'SlsKrsnNnxmptUseInAvnGalsQty' must have a non-zero value.
If Form 4136, Line 8 'KeroseneForAvnRegistrationNum' has a value, then Line 8d(d)
'SlsKrsnOthNontxTxd244CrAmt' must have a non-zero value.
If Form 4136, Line 8 'KeroseneForAvnRegistrationNum' has a value, then Line 8e(d)
'SlsKrsnOthNontxTxd219CrAmt' must have a non-zero value.
If Form 4136, Line 15 'DieselWtrBlndgRegistrationNum' has a value, then
[DieselWaterFuelEmulsionBlendingStatement] must be attached to Line 15d.
If form 4136, Line 17 'TotalFuelTaxCreditAmt' has a non-zero value, then Form 1041, Line 24g
'TotalFuelTaxCreditAmt' and Line 24h 'TotalOtherPaymentsAmt' must have a non-zero value.
If Form 4255, Line 14 'TxForRcptrQlfyThrputicDiscvAmt' has a non-zero value, then
"RecaptureTaxStatement" must be present in the return.
If Form 4562, Part II, Line 15 'Section168f1ElectedPropertyAmt' has a non-zero value, then
[Section168f1PropertyExplanationStatement] must be attached to Line 15.
If Form 4562, Line 1, 'MaximumDollarLimitationAmt' has a non-zero value, then Line 1,
'MaximumDollarLimitationAmt' must not be greater than 635,000.
If Form 4562, Line 3, 'ThresholdCostOfSect179PropAmt' has a non-zero value, then Line 3,
'ThresholdCostOfSect179PropAmt' must not be greater than 2,600,000.
If more than one Form 4684 is present in the return, then only one Form 4684 can have non-zero
values in the following:Line 13 'TotalNetCasualtyOrTheftLossAmt' Line 14
'TotalCasualtyAndTheftGainAmt' Line 15 'TotalTheftGainLessTotalLossAmt' Line 16
'TotalLossMinusTotalTheftGainAmt' Line 17 'TenPercentOfAGIAmt' Line 18
'CalcAdjGroIncmMnsTotNetLossAmt'.
If any Form 4684, Line 33 'CasualtyOrTheftGainFrom4797Amt' has a non-zero value, then Form
4797, Line 32 'NetGainAmt' must have a non-zero value.
If Form 4684, Line 39 'LongTermPropIncomePlusGainAmt' has non-zero value, then Form 4684,
Line 39 'PassiveActivityLossLiteralCd' must equal "PAL".
If Form 4684, Line 39 'LongTermPropIncomePlusGainAmt' is greater than zero, then Form 4797,
Line 3g 'GainForm4684Amt', must be equal to Form 4684, Line 39
'LongTermPropIncomePlusGainAmt'.
If Form 4797, Line 16 'OrdinaryGainLossFrom8824Amt' has a non-zero value, then Form 8824
must be present in the return.
If Form 4684 is present in the return, then Form 4797 'GainForm4684Amt' must be equal to the
sum of all Forms 4684 'LongTermPropIncomePlusGainAmt'.
If Form 4797, Line 4(g) 'GainInstallmentSalesFrm6252Amt' has a non-zero value, then Form 6252
must be present in the return.
If Form 4797, Line 15 'OrdnryGainInstalSaleFrm6252Amt' has a non-zero value, then Form 6252
must be present in the return.
Missing Data
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Active
Missing Data
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Active
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Active
Missing Data
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Missing Data
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Active
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Incorrect Data
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Incorrect Data
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Active
Missing Data
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Incorrect Data
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Data Mismatch
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Data Mismatch
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F4136-124
F4136-125
F4136-126
F4136-127
F4136-128
F4255-002
F4562-001
F4562-002
F4562-003
F4684-003-01
F4684-005
F4684-006
F4684-007
F4797-006-01
F4797-008-01
F4797-009
F4797-010
253
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F4952-001
Form 4952, Line 1 'InvestmentInterestExpenseAmt' or Line 2 'PriorYrDisallowInvsmtIntExpAmt' or
Line 8 'InvestmentInterestExpDeductAmt' must have a non-zero value.
If Form 4970, Line 28 'PartialTaxOnAccumDistAmt' has a non-zero value, then Form 1041,
Schedule G, Line 7 'F1041TotalTaxLiteralCd' must have the value "FROM FORM 4970" and
'TotalTaxAmt' must have a non-zero value.
Form 4972, Line 1 'DistributionOfQualifiedPlanInd' must not have a choice of "No" indicated.
Form 4972, Line 2 'RolloverInd' must not have a choice of "Yes" indicated.
Form 4972, Line 5a 'PriorYearDistributionInd' must not have a choice of "Yes" indicated.
Form 4972, Line 5b 'BeneficiaryDistributionInd' must not have a choice of "Yes" indicated.
Only one of the two choices given below is allowed on Form 4972: a choice of "No" for Line 3
'EmployeeBeneficiaryDistriInd' or a choice of "No" for Line 4 'QualifyingAge5YearMemberInd'.
At least one of the following must have a non-zero value on Form 4972: Line 7
'CapitalGainTimesElectionPctAmt' or Line 8 'LumpSumDistriOrdinaryIncmAmt' or Line 29
'LumpSumRsdlAnnuityAvgTaxAmt'.
If two Forms 4972 are present in the return, then their 'SSN's must not be equal.
If Form 4972, Line 7 'CapitalGainTimesElectionPctAmt' has a non-zero value, then Form 1041,
Schedule G, Line 1b 'LumpSumDistributionTaxAmt' must have a non-zero value.
If Form 4972, Line 30 'LumpSumDistributionTaxAmt' has a non-zero value, then Form 1041,
Schedule G, Line 1b, 'LumpSumDistributionTaxAmt' must have a non-zero value.
If Form 5471, 'dormantForeignCorporationCd' is not present in the Return, and Form 5471, Item B,
checkbox "3" is checked, then one or more "Category 3 Filer Statements"
[Category3FilerStatement] must be attached.
If Form 5471, 'dormantForeignCorporationCd' is not present in the Return, and Form 5471,
Schedule C, Line 8, Columns "Functional Currency" or "US Dollars" has a non-zero value, then
"Other Income Statement" [OtherIncomeForm5471Statement] must be attached.
If Form 5471, 'dormantForeignCorporationCd' is not present in the Return, and Form 5471,
Schedule C, Line 16, Columns "Functional Currency" or "US Dollars" has a non-zero value, then
"Itemized Other Deductions Schedule" [ItemizedOtherDeductionsSchedule2] must be attached.
If Form 5471, 'dormantForeignCorporationCd' is not present in the Return, and Form 5471,
Schedule H, Line 2h, Columns "Net Additions" or "Net Subtractions" has a non-zero value, then
"Earnings and Profits Other Adjustments Statement" [EarningsAndProfitsOtherAdjStmt] must be
attached.
If Form 5471, 'dormantForeignCorporationCd' is not present in the Return, and Form 5471,
Schedule F, Line 6, Column (a) or Column (b) has a non-zero value, then "Investment In
Subsidiaries Statement" [InvestmentInSubsidiariesStmt] must be attached.
If Form 5471, 'dormantForeignCorporationCd' is not present in the Return, and Form 5471,
Schedule G, Line 1, checkbox 'Yes' is checked, then one or more "Owns Foreign Partnership
Statement" [OwnsForeignPartnershipStmt] must be attached.
If Form 5471, 'dormantForeignCorporationCd' is not present in the Return, and Form 5471,
Schedule F, Line 4, Column (a) or Column (b) has a non-zero value, then "Itemized Other Current
Assets Schedule" [ItemizedOtherCurrentAssetsSchedule] must be attached.
If Form 5471, 'dormantForeignCorporationCd' is not present in the Return, and Form 5471,
Schedule F, Line 7, Column (a) or Column (b) has a non-zero value, then "Itemized Other
Investments Schedule" [ItemizedOtherInvestmentsSchedule] must be attached.
Incorrect Data
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Active
Missing Data
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Incorrect Data
Incorrect Data
Incorrect Data
Incorrect Data
Incorrect Data
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Active
Active
Active
Active
Missing Data
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Incorrect Data
Incorrect Data
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Deleted
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Incorrect Data
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Missing
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F4970-001
F4972-001
F4972-002
F4972-003
F4972-004
F4972-005
F4972-006
F4972-007
F4972-008
F4972-009
F5471-034-01
F5471-035-01
F5471-036-01
F5471-037-01
F5471-038-01
F5471-039-01
F5471-040-01
F5471-041-01
254
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F5471-042-01
If Form 5471, 'dormantForeignCorporationCd' is not present in the Return, and Form 5471,
Schedule F, Line 12, Column (a) or Column (b) has a non-zero value, then "Itemized Other Assets
Schedule" [ItemizedOtherAssetsSchedule] must be attached.
If Form 5471, 'dormantForeignCorporationCd' is not present in the Return, and Form 5471,
Schedule F, Line 15, Column (a) or Column (b) has a non-zero value, then "Itemized Other Current
Liabilities Schedule" [ItemizedOtherCurrentLiabilitiesSchedule] must be attached.
If Form 5471, 'dormantForeignCorporationCd' is not present in the Return, and Form 5471,
Schedule F, Line 17, Column (a) or Column (b) has a non-zero value, then "Itemized Other
Liabilities Schedule" [ItemizedOtherLiabilitiesSchedule] must be attached.
Form 5471 'EmployerEIN' or 'ForeignEntityReferenceIdNumber' must have a value.
If Form 6252, Line 3 'PropertySoldToRelatedPartyInd' has a choice of "No" indicated, then Line 4,
'PropSoldRltdPartyMrktblSecInd' must have no entry.
If any Form 6252, Line 25 'OrdinaryIncomePartAmt' has a non-zero value, then Form 4797 Line 15
'OrdnryGainInstalSaleFrm6252Amt' must have a non-zero value.
If Form 6252 Line 29e 'NotToAvoidTaxInd' checkbox is checked, then
[ExplanationOfDisposNotToAvoidTaxStatement] must be attached to Line 29e.
If any Form 6252, Line 36 'OrdinaryIncmUndRecaptureRlsAmt' has a non-zero value, then Form
4797, Line 15 'OrdnryGainInstalSaleFrm6252Amt' must have a non-zero value.
If Form 6478, Line 5 'AllocatedToBeneficiariesAmt' has a non-zero value, then
[SmallEthanolProducerCreditElection] must be present in the return.
If Form 6765, Line 17 'RegularCreditAmt' has a non-zero value, then
[CapExpensesDedAmountsSchedule] must be attached to Line 17.
If Form 6781, Line 4c 'Form1099BAdjustmentsAmt' has a non-zero value, then "Explanation of
Form 1099-B Adjustments Schedule" [ExplanationOfForm1099BAdjustmentsSchedule] must be
attached to line 4c.
If any Line 10a 'PropertyDesc' on Form 6781 has a value, then "Straddles and Components
Schedule" [StraddlesAndComponentsSchedule] must be present in the return.
If Form 6781, Line C 'MixedStraddleAccountInd' checkbox is checked, then
[MixedStraddleAccountElectionStatement] must be attached to Line C.
If Form 6781, Line 11a 'ShortTermPortionRcgnzLossAmt' has a non-zero value, then
[ShortLongTermLossesSchedule] must be attached to Line 11a.
If Form 6781, Line 11b 'LongTermPortionRcgnzLossAmt' has a non-zero value, then
[ShortLongTermLossesSchedule] must be attached to Line 11b.
If Form 6781, Line 13a 'ShortTermPortionOfGainAmt' has a non-zero value, then
[ShortLongTermGainsSchedule] must be attached to Line 13a.
If Form 6781, Line 13b 'LongTermPortionOfGainAmt' has a non-zero value, then
[ShortLongTermGainsSchedule] must be attached to Line 13b.
Form 8082, Line 3 'PassThroughEntityEIN' must have a value.
Form 8082, Line 4 'PassThroughEntityName' must have a value.
Form 8082, Checkbox 1b 'AdministrativeAdjustmentReqInd' must not be checked.
If 'ForeignEntityName' has a value, then Form 8275, 'ForeignEntityEIN' or
'ForeignEntityReferenceIdNumber' must have a value.
If 'ForeignEntityName' has a value, then Form 8275-R, 'ForeignEntityEIN' or
'ForeignEntityReferenceIdNumber' must have a value.
Missing
Document
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Active
Missing
Document
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Active
Missing
Document
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Missing Data
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Missing Data
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Active
Missing Data
Reject
Active
Missing Data
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Active
Missing Data
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Active
Missing Data
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Active
Missing Data
Missing Data
Incorrect Data
Missing Data
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Active
Active
Active
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Missing Data
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Active
F5471-043-01
F5471-044-01
F5471-071
F6252-006
F6252-007
F6252-008
F6252-009
F6478-015
F6765-006
F6781-024-01
F6781-025-01
F6781-026
F6781-027
F6781-028
F6781-029
F6781-030
F8082-003-01
F8082-004-01
F8082-005
F8275-001
F8275R-001
255
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F8283-006-02
The year of the 'ContributionDt' in "Contributions of Motor Vehicles, Boats, and Airplanes
Statement" [ContributionsOfMotorVehiclesBoatsAndAirplanesStatement] must equal the 'TaxYr'
year in the Return Header.
The year of the 'SaleDt' in "Contributions of Motor Vehicles, Boats, and Airplanes Statement"
[ContributionsOfMotorVehiclesBoatsAndAirplanesStatement] must equal the 'TaxYr' in the
Return Header or the year immediately following the 'TaxYr' in the Return Header.
If "Contributions of Motor Vehicles, Boats, and Airplanes Statement"
[ContributionsOfMotorVehiclesBoatsAndAirplanesStatement] is attached to Section A
'InformationOnDonatedProperty', then Line 1 Column (b) checkbox 'DonatedPropertyVehicleInd'
must be checked for the corresponding vehicle.
If "Contributions of Motor Vehicles, Boats, and Airplanes Statement"
[ContributionsOfMotorVehiclesBoatsAndAirplanesStatement] is attached to Section B
'PropertyInformation', then Line 4i checkbox 'VehicleInd' must be checked.
If "Contemporaneous Written Acknowledgment Statement"
[ContemporaneousWrittenAcknowledgmentStatement] is attached to Section A
'InformationOnDonatedProperty', then Line 1 Column (b) checkbox 'DonatedPropertyVehicleInd'
must be checked for the corresponding vehicle.
If "Contemporaneous Written Acknowledgment Statement"
[ContemporaneousWrittenAcknowledgmentStatement] is attached to Section B
'PropertyInformation', then Line 4i checkbox 'VehicleInd' must be checked.
If Form 8283, Section A Line 1 Column (b) checkbox 'DonatedPropertyVehicleInd' is checked,
then "Contributions of Motor Vehicles, Boats, and Airplanes Statement"
[ContributionsOfMotorVehiclesBoatsAndAirplanesStatement] or "Contemporaneous Written
Acknowledgment Statement" [ContemporaneousWrittenAcknowledgmentStatement] must be
attached to 'InformationOnDonatedProperty' for the corresponding vehicle.
If Form 8283, Section B Line 4i checkbox 'VehicleInd' is checked, then "Contributions of Motor
Vehicles, Boats, and Airplanes Statement"
[ContributionsOfMotorVehiclesBoatsAndAirplanesStatement] or "Contemporaneous Written
Acknowledgment Statement" [ContemporaneousWrittenAcknowledgmentStatement] must be
attached to 'PropertyInformation'.
If Form 8283, Section A Line 1 Column (b) checkbox 'DonatedPropertyVehicleInd' is checked,
then a binary attachment [with Description beginning with 'Form1098C' or
'DoneeOrganizationContemporaneousWrittenAcknowledgment'] must be attached to Form 8283.
If Form 8283, Section B Line 4i checkbox 'VehicleInd' is checked, then a binary attachment [with
Description beginning with 'Form1098C' or
'DoneeOrganizationContemporaneousWrittenAcknowledgment'] must be attached to Form 8283.
If Form 8283, Section A Line 1 Column (b) 'VIN' has a value, then Line 1 Column (b) checkbox
'DonatedPropertyVehicleInd' must be checked for the corresponding vehicle.
If Form 8283, Line 1 Column (b) checkbox 'DonatedPropertyVehicleInd' is checked, then Section
A Line 1 Column (b) 'VIN' for the corresponding vehicle must have a value.
Form 8582-CR, Line 12 'PercentNetAGIAmt' must not be greater than 25000.
Form 8582-CR, Line 24 'PercentNetAGIAmt' must not be greater than 25000.
If Form 8582-CR, Line 13c 'NetLossLimitAmt' has a non-zero value, then Form 8582 must be
present in the return.
Data Mismatch
Reject
Active
Data Mismatch
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
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Active
Missing
Document
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Active
Missing
Document
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Active
Missing
Document
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Incorrect Data
Incorrect Data
Incorrect Data
Reject
Reject
Reject
Active
Active
Active
F8283-007-02
F8283-024
F8283-025
F8283-026
F8283-027
F8283-028-01
F8283-030
F8283-032-01
F8283-033
F8283-034-01
F8283-035-01
F8582CR-001
F8582CR-002
F8582CR-003
256
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F8582CR-004
If Form 8582-CR, Line 25c 'SumOfSpecialAllwncREActyAmt' has a non-zero value, then Form
8582 must be present in the return.
If Form 8586 line 3 or line 10 has a non-zero value, the Form 8609A must be attached.
Missing
Document
Missing
Document
Missing Data
Missing Data
Reject
Active
Reject
Active
Reject
Reject
Active
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Incorrect Data
Reject
Reject
Active
Active
Incorrect Data
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Active
Missing Data
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Active
Missing Data
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Active
F8586-013-01
F8609A-001-01
F8609A-005
F8621-024
F8621-025
F8621-026-01
F8697-007-01
F8697-008-01
F8824-006
F8824-007
Form 8609-A, Part I, Item A "Building Identification Number" must have a value.
If Form 8609-A, Line D 'QlfyLowIncmHsngProjSect42Ind' has a choice of "No" indicated, then the
following fields must not have a value: Line 1 'BuildingEligibleBasisAmt', Line 2
'LowIncomePortionRt', Line 3 'QualifiedBasisOfLowIncmBldgAmt', Line 4
'PartYearAdjustmentDuringTYAmt', Line 5 'MaximumApplicableCrPct', Line 6
'CreditForLowIncomeBuildingAmt', Line 7 'QualifiedBasisAdditionAmt', Line 8
'PartYearAdjustment2DuringTYAmt', Line 9 'OneThirdMaximumApplicableCrPct', Line 10
'IntBasedLowIncomeBuildingAmt', Line 11 'Section42f3BModificationAmt', Line 12
'AdjCrForLowIncomeBuildingAmt', Line 13 'CreditForBldgBfrReductionAmt', Line 14
'DsallwCrDueToFederalGrantAmt', Line 15 'CreditAllowedForBldgForTYAmt', Line 16
'TaxpayerShareOfCreditForYrAmt', Line 17 'AdjForDeferredFirstYrCreditAmt', Line 18
'LowIncomeHousingCrAmt'.
If Form 8621, Part II, line G 'DeemedDivElectSec1297ePFICInd' checkbox is checked, then
'DeemedDivElectSec1297ePFICStmt' must be attached to Part II, line G.
If Form 8621, Part II, line H 'DeemedDivElectFrmrPFICInd' checkbox is checked, then
'DeemedDivElectRespectFormerPFICStmt' must be attached to Part II, line H.
F8621, 'PFICOrQEFEIN' or 'ForeignEntityReferenceIdNumber' must have a value.
If more than one Form 8697 is present in the return, then only one Form 8697 can have non-zero
values on Line 7(c) 'TotalInterestDueOnIncreaseAmt' or Line 8(c)
'TotalInterestToBeRefundedAmt'.
If Form 8697, Part I, Line 10(c) 'NetAmtOfInterestOwedAmt' has a non-zero value then Part II, Line
11(d) 'NetAmtOfInterestOwedAmt' must have a zero value if an amount is entered.
If Form 8824 Line 11c 'ExchDisposNotTaxAvoidanceInd' checkbox is checked, then
[PrincipalPurposeOfRelatedPartyExchangeStatement] must be attached to Line 11c.
If Form 8824, [Line 12 'FMVOfOtherPropertyGivenUpAmt', Line 13
'AdjustedBasisOfOtherPropGvnUpAmt', Line 14 'GainLossOnOtherPropGvnUpAmt', Line 15
'CashFMVNetLiabRedByExpnssAmt', Line 16 'FMVOfLikeKindPropertyRcvdAmt', Line 17
'RealizedAmt' and Line 18 'AdjBssOfLikeKindPropGvnUpAmt' do not have a value], and Line 19
'RealizedGainOrLossAmt' has a non-zero value, then
"RealizedAndRecognizedGainInMultiAssetExchangesStmt" must be attached to Form 8824.
257
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F8824-008
If Form 8824, Line 2 'LikeKindPropertyReceivedDsc', Line 3 'PropertyGivenUpAcquiredDt', Line 4
'PropertyTransferredDt', Line 5 'WrittenNoticeOfPropertyRcvdDt', Line 6
'PropertyActuallyReceivedDt', Line 7 'ExchangeMadeWithRelatedPrtyInd', Part II, Line 8
'BusinessName', 'PersonNm', 'RelationshipDescriptionTxt', 'EIN', 'SSN', 'MissingEINReasonCd',
'USAddress', 'ForeignAddress', Line 9 'RelatedPartySoldPropRcvdInd', Line 10
'YouSoldPropertyReceivedInd', Line 11a 'DisposWasAftrDthRltdPartysInd' , Line 11b
'DispositionWasInvlntryCnvrtInd', Line 11c 'ExchDisposNotTaxAvoidanceInd', "Principal Purpose
Of Related Party Exchange Statement" [PrincipalPurposeOfRelatedPartyExchangeStatement],
Line 12 'FMVOfOtherPropertyGivenUpAmt', Line 13 'AdjustedBasisOfOthPropGvnUpAmt', Line
14 'GainLossOnOtherPropGvnUpAmt', Line 15 'CashFMVNetLiabRedByExpnssAmt', Line 16
'FMVOfLikeKindPropertyRcvdAmt', Line 17 'RealizedAmt', Line 18
'AdjBssOfLikeKindPropGvnUpAmt', Line 20 'SmallerGainOrLossAmt', Line 21
'OrdinaryIncmUndRecaptureRlsAmt' and Line22 'SmllrGainLossLessOrdnryIncmAmt' do not have
a value then Line 1 'LikeKindPropertyGivenUpDsc', Line 23 'RecognizedGainAmt' and Line 25
'BasisOfLikeKindPropertyRcvdAmt' must have a non-zero value.
If Form 8825 is attached, and Line 2 "Gross rents" has a non-zero value for any Rental Real
Estate property, then "Total Gross Rents" must have a value greater than zero.
Form 8826, Line 8 'PrtshpandSCorpReportAmt' must be less than 5001.
The sum of all Form 8829, Line 35 'AllowableHomeBusExpnssSchCAmt' must be equal to the
sum of all Schedule C (Form 1040), Line 30 'HomeBusinessExpenseAmt'.
Form 8833 `EIN' or 'SSN' or 'ForeignEntityReferenceIdNumber' must have a value.
If Form 8834 is present, then for each vehicle listed on Line 1, 'VehicleModelYr' cannot be prior to
2008.
If Form 8834 is present, then for each vehicle listed on Line 2, 'VehiclePlacedInServiceDt' must be
after 02/16/2009.
If line 3a 'TaxOwnerName' has a value, then Form 8858, Line 3c(1), EIN or SSN in
'TaxOwnerUSIdNumberDetail' or line 3c(2) 'ForeignEntityReferenceIdNumber' must have a value.
Form 8858, Line 1b(1), EIN in 'FDEUSIdNumberDetail' or Line 1b(2)
'ForeignEntityReferenceIdNumber' must have a value.
If Form 8865, Schedule K, Line 15c 'QlfyRehbltExpendRntlREActyAmt' has a non-zero value, then
Form 3468 must be attached to Line 15c.
If Form 8865, Schedule K, Line 10 'NetSection1231GainLossAmt' has a non-zero value, then Form
4797 must be attached.
If Form 8865, Line A2 'CategoryOfFiler2Ind' checkbox is checked, then at least one Schedule K-1
(Form 8865), must be attached to the return.
If Form 8865, Schedule A, checkbox b 'OwnsConstructiveInterestInd' is checked, then data in the
following must be provided: ['ConstructiveOwnerName' or 'ConstructiveOwnerPersonNm'],
['ConstructiveOwnerUSAddress' or 'ConstructiveOwnerFrgnAddress'], and
['ConstructiveOwnerSSN' or 'ConstructiveOwnerEIN' or 'MissingEINReasonCd'].
If Form 8865, Schedule B, Line 1c 'NetOfSalesAmt' has a non-zero value, then either Schedule B,
Line 1a 'GrossReceiptsOrSalesAmt' or Schedule B, Line 1b 'ReturnsAndAllowancesAmt' must
have a non-zero value.
If Form 8865, Schedule B, Line 3 'GrossProfitAmt' has a non-zero value, then Schedule B, Line 1c
'NetOfSalesAmt' or Schedule B, Line 2 'CostOfGoodsSoldAmt' must have a non-zero value.
Missing Data
Reject
Active
Missing Data
Reject
Active
Incorrect Data
Math Error
Reject
Reject
Active
Active
Missing Data
Incorrect Data
Reject
Reject
Active
Deleted
Incorrect Data
Reject
Deleted
Missing Data
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Active
Missing Data
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Active
Missing
Document
Missing Data
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Active
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Active
Missing Data
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Active
Missing Data
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Active
Missing Data
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Active
Missing Data
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Active
F8825-001-01
F8826-002
F8829-001
F8833-001-01
F8834-001-01
F8834-002-01
F8858-002-02
F8858-003
F8865-150-01
F8865-188-01
F8865-193-01
F8865-194-01
F8865-195-01
F8865-196-01
258
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F8865-197-01
If Form 8865, Schedule B, Line 8 'TotalIncomeOrLossAmt' has a non-zero value , then at least one
of the following must have a non-zero value: Schedule B, Line 3 'GrossProfitAmt', Schedule B,
Line 4 'OrdinaryIncomeLossOthPrtshpAmt', Schedule B, Line 5 'NetFarmProfitLossAmt',
Schedule B, Line 6 'Form4797GainOrLossAmt', or Schedule B, Line 7 'OtherIncomeLossAmt'.
If Form 8865, Schedule B, Line 5 'NetFarmProfitLossAmt' has a non-zero value, then Schedule-F
(Form 1040) must be attached to line 5.
If Form 8865, Schedule B, Line 21 'TotalDeductionAmt' has a non-zero value, then at least one of
the following must have a non-zero value: Schedule B, Line 9 'SalariesAndWagesAmt',or
Schedule B, Line 10 'GuaranteedPaymentsToPrtnrAmt', or Schedule B, Line
11'RepairsAndMaintenanceAmt', or Schedule B, Line 12 'BadDebtExpenseAmt', or Schedule B,
Line 13 'RentAmt', or Schedule B, Line 14 'TaxesAndLicensesAmt', or Schedule B, Line 15
'InterestAmt', or Schedule B, Line 16a 'DepreciationAmt', or Schedule B, Line 16b
'LessDepreciationAmt', or Schedule B, Line 17 'DepletionAmt', or Schedule B, Line 18
'RetirementPlansAmt', or Schedule B, Line 19 'EmployeeBenefitProgramAmt', or Schedule B, Line
20 'OtherDeductionsAmt'.
If Form 8865, Line G2 'FileForm1065or1065BInd' checkbox is checked and Line F2
'ForeignPartnershipEIN' is present, then the first two Digits of Line F2 'ForeignPartnershipEIN'
must equal an established District Office Code.
If Form 8865, Line G6 'FrgnDisregardedEntitiesOwnNum' has a non-zero value, then "IRS8858"
must be attached to form 8865.
If Form 8865, Schedule B, Line 4 'OrdinaryIncomeLossOthPrtshpAmt' has a non-zero value, then
"Itemized Ordinary Income Loss Statement" [ItemizedOrdinaryIncomeLossStatement] must be
attached to Schedule B, Line 4.
If Form 8865, Schedule B, Line 7 'OtherIncomeLossAmt' has a non-zero value, then "Itemized
Other Income Loss Schedule" [ItemizedOtherIncomeLossSchedule] must be attached to
Schedule B, Line 7.
If Form 8865, Schedule B, Line 20 'OtherDeductionsAmt' has a non-zero value, then "Itemized
Other Deductions Schedule" [ItemizedOtherDeductionsSchedule2] must be attached to Schedule
B, Line 20.
If Form 8865, Schedule K, Line 3b 'ExpensesFromOtherRentalActyAmt' has a non-zero value,
then "Expenses From Other Rental Activities Schedule"
[ExpensesFromOtherRentalActivitiesSchedule] must be attached to Schedule K, Line 3b.
If Form 8865, Schedule K, Line 11 'OtherIncomeLossAmt' has a non-zero value, then "Itemized
Other Income Loss Schedule" [ItemizedOtherIncomeLossSchedule] must be attached to
Schedule K, Line 11.
If Form 8865, Schedule K, Line 13a 'CharitableContributionsTotAmt' has a non-zero value, then
"Charitable Contribution Schedule" [CharitableContributionSchedule] must be attached to
Schedule K, Line 13a.
If Form 8865, Schedule K, Line 13d 'OtherDeductionsAmt' has a non-zero value, then "Itemized
Other Deductions Schedule" [ItemizedOtherDeductionsSchedule3] must be attached to Schedule
K, Line 13d.
If Form 8865, Schedule K, Line 17f 'OtherAMTItemsAmt' has a non-zero value, then "Other
Adjustments And Tax Preference Items Schedule"
[OtherAdjustmentsAndTaxPreferenceItemsSchedule] must be attached to Schedule K, Line 17f.
Missing Data
Reject
Active
Missing Data
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Active
Missing Data
Reject
Active
Incorrect Data
Reject
Active
Missing
Document
Missing
Document
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F8865-198-01
F8865-199-01
F8865-202-01
F8865-203-01
F8865-204-01
F8865-205-01
F8865-206-01
F8865-207-01
F8865-208-01
F8865-209-01
F8865-210-01
F8865-211-01
259
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F8865-212-01
If Form 8865, Schedule L, Line 6(b) 'OtherCurrentAssetsBOYAmt' has a non-zero value, then
"Itemized Other Current Assets Schedule" [ItemizedOtherCurrentAssetsSchedule] must be
attached to Schedule L, Line 6(b).
If Form 8865, Schedule L, Line 6(d) 'OtherCurrentAssetsEOYAmt' has a non-zero value, then
"Itemized Other Current Assets Schedule" [ItemizedOtherCurrentAssetsSchedule] must be
attached to Schedule L, Line 6(d).
If Form 8865, Schedule L, Line 8(b) 'OtherInvestmentsBOYAmt' has a non-zero value, then
"Itemized Other Investments Schedule" [ItemizedOtherInvestmentsSchedule] must be attached to
Schedule L, Line 8(b).
If Form 8865, Schedule L, Line 8(d) 'OtherInvestmentsEOYAmt' has a non-zero value, then
"Itemized Other Investments Schedule" [ItemizedOtherInvestmentsSchedule] must be attached to
Schedule L, Line 8(d).
If Form 8865, Schedule L, Line 13(b) 'OtherAssetsBOYAmt' has a non-zero value, then"Itemized
Other Assets Schedule" [ItemizedOtherAssetsSchedule] must be attached to Schedule L, Line
13(b).
If Form 8865, Schedule L, Line 13(d) 'OtherAssetsEOYAmt' has a non-zero value, then "Itemized
Other Assets Schedule" [ItemizedOtherAssetsSchedule] must be attached to Schedule L, Line
13(d).
If Form 8865, Schedule L, Line 17(b) 'OtherCurrentLiabilitiesBOYAmt' has a non-zero value, then
"Itemized Other Current Liabilities Schedule" [ItemizedOtherCurrentLiabilitiesSchedule] must be
attached to Schedule L, Line 17(b).
If Form 8865, Schedule L, Line 17(d) 'OtherCurrentLiabilitiesEOYAmt' has a non-zero value, then
"Itemized Other Current Liabilities Schedule" [ItemizedOtherCurrentLiabilitiesSchedule] must be
attached to Schedule L, Line 17(d).
If Form 8865, Schedule L, Line 20(b) 'OtherLiabilitiesBOYAmt' has a non-zero value, then
"Itemized Other Liabilities Schedule" [ItemizedOtherLiabilitiesSchedule] must be attached to
Schedule L, Line 20(b).
If Form 8865, Schedule L, Line 20(d) 'OtherLiabilitiesEOYAmt' has a non-zero value, then
"Itemized Other Liabilities Schedule" [ItemizedOtherLiabilitiesSchedule] must be attached to
Schedule L, Line 20(d).
If Form 8865, Schedule M, Line 2c(a) 'TotalForeignAssetsOtherBOYAmt' has a non-zero value,
then "Itemized Other Categories Statement" [ItemizedOtherCategoriesStatement] must be
attached to Schedule M , Line 2c(a).
If Form 8865, Schedule M, Line 2c(b) 'TotalForeignAssetsOtherEOYAmt' has a non-zero value,
then "Itemized Other Categories Statement" [ItemizedOtherCategoriesStatement] must be
attached to Schedule M, Line 2c(b).
If Form 8865, Schedule M-2, Line 4 'TotalOtherIncreasesAmt' has a non-zero value, then "Itemized
Other Increases Schedule" [ItemizedOtherIncreasesSchedule2] must be attached to Schedule M2, Line 4.
If Form 8865, Schedule M-2, Line 7 'TotalOtherDecreasesAmt' has a non-zero value, then
"Itemized Other Decrease Schedule" [ItemizedOtherDecreasesSchedule2] must be attached to
Schedule M-2, Line 7.
If Form 8865, Schedule B, Line 9 'SalariesAndWagesAmt' has a non-zero value, then the value
must be greater than zero.
Missing
Document
Reject
Active
Missing
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Active
Missing
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Incorrect Data
Reject
Active
F8865-213-01
F8865-214-01
F8865-215-01
F8865-216-01
F8865-217-01
F8865-218-01
F8865-219-01
F8865-220-01
F8865-221-01
F8865-222-01
F8865-223-01
F8865-224-01
F8865-225-01
F8865-226-01
260
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F8865-227-01
If Form 8865, Schedule B, Line 10 'GuaranteedPaymentsToPrtnrAmt' has a non-zero value, then
the value must be greater than zero.
If Form 8865, Schedule B, Line 13 'RentAmt' has a non-zero value, then the value must be greater
than zero.
If Form 8865, Schedule B, Line 14 'TaxesAndLicensesAmt' has a non-zero value, then the value
must be greater than zero.
If Form 8865, Schedule B, Line 15 'InterestAmt' has a non-zero value, then the value must be
greater than zero.
Form 8865 'ForeignPartnershipEIN' or 'ForeignEntityReferenceIdNumber' must have a value.
If more than one Form 8866 is present in the return, then only one Form 8866 can have non-zero
values on Line 7(c) 'TotalInterestDueOnIncreaseAmt' or Line 8(c)
'TotalInterestToBeRefundedAmt'.
If Form 8873, Line 1 'UnderSection942a3BoxInd' checkbox is checked, then "Section 942(a)(3)
Schedule" [Section942a3Schedule] must be attached to Line 1.
If Form 8873, Line 2 'TransInLieuOfFSCPrvsnBoxInd' checkbox is checked, then "Transactions In
Lieu Of The FSC Provision Schedule" [TransactionsInLieuOfTheFSCProvisionsSchedule] must
be attached to Line 2.
If Form 8873, Line 5c (1)(b) 'AggregateOnTabularSchBoxInd' checkbox is checked, then "Tabular
Schedule Of Transactions" [TabularScheduleOfTransactions] must be attached to Form 8873.
If Form 8873, Line 5c (1)(c) 'TabularSchOfTransactionsBoxInd' checkbox is checked, then
"Tabular Schedule Of Transactions" [TabularScheduleOfTransactions] must be attached to Form
8873.
If Form 8873, Line 5c(2) 'GroupOfTransactionsBoxInd, checkbox is checked, then "Tabular
Schedule Of Transactions" [TabularScheduleOfTransactions] must be attached to Form 8873.
If Form 8873, Line 17d(b) 'Sect263AFrgnSaleLeasingIncmAmt' has a non-zero value, then
"Additional Section 263A Costs Under Cost of Goods Sold Schedule"
[AdditionalSection263ACostsUnderCostofGoodsSoldSchedule] must be attached to Line 17d(b).
If Form 8873, Line 17e(a) 'OtherCostsForeignTradeIncmAmt' has a non-zero value, then "Other
Costs Under Cost Of Goods Sold Schedule" [OtherCostsUnderCostofGoodsSoldSchedule] must
be attached to Line 17e(a).
If Form 8873, Line 17e(b) 'OthCostsFrgnSaleLeasingIncmAmt' has a non-zero value, then "Other
Costs Under Cost Of Goods Sold Schedule" [OtherCostsUnderCostofGoodsSoldSchedule] must
be attached to Line 17e(b).
If Form 8873, Line 19(a) 'DeductionsForeignTradeIncmAmt' has a non-zero value, then "Other
Expenses And Deductions Schedule" [OtherExpensesAndDeductionsSchedule] must be attached
to Line 19(a).
If Form 8873, Line 19(b) 'DedFrgnSaleLeasingIncmAmt' has a non-zero value, then "Other
Expenses And Deductions Schedule" [OtherExpensesAndDeductionsSchedule] must be attached
to Line 19(b).
Form 8881, Line 5 'CurrentYearCreditAmt' must not be greater than 500.
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Missing Data
Incorrect Data
Reject
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Active
Active
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Incorrect Data
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F8865-228-01
F8865-229-01
F8865-230-01
F8865-232
F8866-002-01
F8873-004-01
F8873-005-01
F8873-006-01
F8873-007-01
F8873-008-01
F8873-010-01
F8873-011-01
F8873-012-01
F8873-013-01
F8873-014-01
F8881-001-01
F8907-001
Form 8907, Line 2(b) 'NY1QlfyCokeAndCokeGasSoldQty' must be equal to zero if an amount is
entered.
261
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F8907-002
Form 8907, Line 3(b) 'NY2QlfyCokeAndCokeGasSoldAdjRt' must be equal to zero if an amount is
entered.
Form 8907, Line 4(b) 'NY3QlfyCokeAndCokeGasSoldAmt' must be equal to zero if an amount is
entered.
If Form 8910, Part II, Line 7 'TotalBusinessInvestmentUseAmt' has a non-zero value, then
'VehicleDescriptionGrp' must have a value.
If Form 8910, Part II, Line 7 'TotalBusinessInvestmentUseAmt' has a non-zero value, then Part I
Line 2 'VIN' must have a value.
If Form 8910, Part II, Line 7 'TotalBusinessInvestmentUseAmt' has a non-zero value, then Part I
Line 3 'VehiclePlacedInServiceDt' must have a value.
If Form 8910, Part III, Line 15 'PersonalUsePartOfCreditAmt' has a non-zero value, then
'VehicleDescriptionGrp' must have a value.
If Form 8910, Part III, Line 15 'PersonalUsePartOfCreditAmt' has a non-zero value, then Part I Line
2 'VIN' must have a value.
If Form 8910, Part III, Line 15 'PersonalUsePartOfCreditAmt' has a non-zero value, then Part I Line
3 'VehiclePlacedInServiceDt' must have a value.
For Each "Vehicle Placed in Service Date" listed on Form 8910, Line 3 'VehiclePlacedInServiceDt'
the date must be after December 31, 2012 but before January 01, 2014.
If Form 8938, Part III 'InterestSumGrp' is present, then either 'WhereReportedFormAndLineTxt' or
'WhereReportedSchAndLineTxt' must have a value.
If Form 8938, Part III 'DividendSumGrp' is present, then either 'WhereReportedFormAndLineTxt'
or 'WhereReportedSchAndLineTxt' must have a value.
If Form 8938, Part III 'RoyaltySumGrp' is present, then either 'WhereReportedFormAndLineTxt' or
'WhereReportedSchAndLineTxt' must have a value.
If Form 8938, Part III 'OtherIncomeSumGrp' is present, then either
'WhereReportedFormAndLineTxt' or 'WhereReportedSchAndLineTxt' must have a value.
If Form 8938, Part III 'GainLossSumGrp' is present, then either 'WhereReportedFormAndLineTxt'
or 'WhereReportedSchAndLineTxt' must have a value.
If Form 8938, Part III 'DeductionSumGrp' is present, then either 'WhereReportedFormAndLineTxt'
or 'WhereReportedSchAndLineTxt' must have a value.
If Form 8938, Part III 'CreditSumGrp' is present, then either 'WhereReportedFormAndLineTxt' or
'WhereReportedSchAndLineTxt' must have a value.
If Form 8941, Line 2 'SmllEmplrHIPFTEEmplForTaxYrCnt' has a value greater than "24", then Line
3 'AvgAnnualWagesPdForTxYrAmt', Line 4 'HIPPaidForEmplEmployedForCrAmt', Line 5 '
SmllEmplrHIPPotentiallyPaidAmt', Line 6 'SmllEmplrEligibleHIPPaidAmt', Line 7
'SmllEmplrEligHIPTimesPctAmt', Line 8 'SmllEmplrHIPFTECreditAmt', Line 9
'AnnualWgPdLessThanSpecifiedAmt', Line 10 'TotStPremSbsdyPdOrCrForHIPAmt' and Line 12
'SmallerAnnualWgPdOrHIPPdAmt', must be equal to zero if an amount is entered.
If Form 8941, Line 3 'AvgAnnualWagesPdForTxYrAmt' has a value greater than "49999", then
Line 4 'HIPPaidForEmplEmployedForCrAmt', Line 5 ' SmllEmplrHIPPotentiallyPaidAmt', Line 6
'SmllEmplrEligibleHIPPaidAmt', Line 7 'SmllEmplrEligHIPTimesPctAmt', Line 8
'SmllEmplrHIPFTECreditAmt', Line 9 'AnnualWgPdLessThanSpecifiedAmt', Line 10
'TotStPremSbsdyPdOrCrForHIPAmt', Line 11 'HIPPdLessTotStPremOrCrAmt', and Line 12
'SmallerAnnualWgPdOrHIPPdAmt', must be equal to zero if an amount is entered.
Incorrect Data
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Active
Incorrect Data
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Active
Incorrect Data
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Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
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Active
Incorrect Data
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Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
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Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
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Active
Missing Data
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Active
Incorrect Data
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Active
Incorrect Data
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Active
F8907-003
F8910-007-01
F8910-008-01
F8910-009-01
F8910-010-01
F8910-011-01
F8910-012-01
F8910-013-02
F8938-001-01
F8938-002-01
F8938-003-01
F8938-004-01
F8938-005-01
F8938-006-01
F8938-007-01
F8941-003
F8941-004
262
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F8941-005
If Form 8941, line 6 'SmllEmplrEligibleHIPPaidAmt' has a non-zero value, then it must be equal to
Line 4 'HIPPaidForEmplEmployedForCrAmt' or Line 5 'SmllEmplrHIPPotentiallyPaidAmt',
whichever is less.
For each property on Form 8949, Part I and II, if Line 1(f) 'AdjustmentsToGainOrLossCd' has a
value, then the codes in 'AdjustmentsToGainOrLossCd' must not be repeated and must be in
alphabetical order.
For each property on Form 8949, Part I and II, if Line 1(f) 'AdjustmentsToGainOrLossCd' has a
value, then it must be one of the following: (B, C, E, H, L, M, N, O, P, Q, R, S, T, W, X, Z).
Form 8949, Part I, checkbox A 'TransRptOn1099BThatShowBssInd' must not be checked in more
than one 'ShortTermCapitalGainAndLossGrp'.
Form 8949, Part I, checkbox B 'TransRptOn1099BNotShowBasisInd' must not be checked in more
than one 'ShortTermCapitalGainAndLossGrp'.
Form 8949, Part I, checkbox C 'TransactionsNotRptedOn1099BInd' must not be checked in more
than one 'ShortTermCapitalGainAndLossGrp'.
Form 8949, Part II, checkbox D 'TransRptOn1099BThatShowBssInd' must not be checked in more
than one 'LongTermCapitalGainAndLossGrp'.
Form 8949, Part II, checkbox E 'TransRptOn1099BNotShowBasisInd' must not be checked in
more than one 'LongTermCapitalGainAndLossGrp'.
Form 8949, Part II, checkbox F 'TransactionsNotRptedOn1099BInd' must not be checked in more
than one 'LongTermCapitalGainAndLossGrp'.
No more than one Form 8949 can be referenced from Schedule D (Form 1041).
Data Mismatch
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Incorrect Data
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Active
Incorrect Data
Alert
Active
Incorrect Data
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Active
Incorrect Data
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Active
Incorrect Data
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Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
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Active
Multiple
Documents
Incorrect Data
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Active
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Active
Incorrect Data
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Active
Incorrect Data
Reject
Active
Math Error
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Active
Math Error
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Math Error
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Math Error
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Math Error
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F8949-002
F8949-003
F8949-012
F8949-013
F8949-014
F8949-015
F8949-016
F8949-017
F8949-019
F8960-001
F8960-002
F8960-003
F8960-004
F8960-005
F8960-006
F8960-007
F8960-008
If Form 8960, Line 1 'TaxableInterestAmt' has a non-zero value, then it must be equal to Form
1041, Line 1'TaxableInterestAmt'.
If Form 8960, Line 2 'OrdinaryDividendsAmt' has a non-zero value, then it must be equal to Form
1041, Line 2a 'OrdinaryDividendsAmt'.
If Form 8960, Line 4a 'NetRentalIncomeOrLossAmt' has a non-zero value, then it must be equal to
Form 1041, Line 5 'NetRentalIncomeOrLossAmt'.
Form 8960, Line 4c 'RentalREAndAdjNetIncmOrLossAmt' must be equal to the sum of Line 4a
'NetRentalIncomeOrLossAmt' and Line 4b 'AdjNetIncmOrLossNonSect1411Amt'.
If Form 8960, Line 5a 'PropertyDisposGainOrLossAmt' has a non-zero value, then it must be
equal to the sum of Form 1041, Line 4 'CapitalGainLossAmt' and Line 7
'TotalOrdinaryGainLossAmt'.
If Form 8960, Line 5d 'GainOrLossFromDisposAmt' must be equal to the sum of Line 5a
'PropertyDisposGainOrLossAmt' and Line 5b 'NonNIITPropDisposGainOrLossAmt' and Line 5c
'AdjFromDisposOfStockAmt'.
Form 8960, Line 8 'TotalIncomeAmt' must be equal to the sum of Line 1 'TaxableInterestAmt' and
Line 2 'OrdinaryDividendsAmt' and Line 3 'AnnuitesFromNonQlfPlansAmt' and Line 4c
'RentalREAndAdjNetIncmOrLossAmt' and Line 5d 'GainOrLossFromDisposAmt' and Line 6
'CFCAndPFICInvstIncmChangesAmt' and Line 7 'OtherInvestmentIncomeOrLossAmt'.
Form 8960, Line 9d 'InvestmentExpenseAmt' must be equal to the sum of Line 9a
'InvestmentInterestAmt' and Line 9b 'StateIncomeTaxAmt' and Line 9c
'MiscInvestmentExpenseAmt'.
263
Rule Number
Rule Text
Error Category
Severity
Rule
Status
F8960-009
Form 8960, Line 11 'TotalDeductionModificationAmt' must be equal to the sum of Line 9d
'InvestmentExpenseAmt' and Line 10 'AdditionalModificationAmt'.
Form 8960, Line 12 'NetInvestmentIncomeAmt' must be equal to Line 8 'TotalIncomeAmt' minus () Line 11 'TotalDeductionModificationAmt'.
Form 8960, Line 18c ‘UndistributedNetIncomeAmt’ must be equal to Line 12
‘NetInvestmentIncomeAmt’ minus(-) 18b ‘IncomeDistributionDeductionAmt’.
Form 8960, Line 19b 'TrustEstHighestTaxBracketAmt' must be equal to 11950.
Form 8960, Line 19c 'AGILessTrustEstHighestTaxAmt' must be equal to Line 19a
'AdjustedGrossIncomeAmt' minus Line 19b 'TrustEstHighestTaxBracketAmt'.
Form 8960, Line 20 'SmllrUndistrIncmAGILessTaxAmt' must be equal to the smaller of Line 18c
'UndistributedNetIncomeAmt' or Line 19c 'AGILessTrustEstHighestTaxAmt'.
Form 8960, Line 21 'EstTrustNetInvstIncomeTaxAmt' must equal Line 20
'SmllrUndistrIncmAGILessTaxAmt' multiplied by 3.8% (.038).
Form 8960 checkbox 'Section6013gInd' must not be checked.
Form 926, 'TransfereeEIN' or 'ForeignEntityReferenceIdNumber' must have a value.
'PaymentAmt' in the IRS Payment Record must not be greater than 99,999,999.
'PaymentAmt' in the IRS ES Payment Record must not be greater than 99,999,999.
'RequestedPaymentDt' in the IRS Payment Record must not be more than 5 days prior to the
received date.
If the return is received on or before the due date of the return, then the 'RequestedPaymentDt' in
the IRS Payment Record must be on the due date or before the due date.
If the return is received after the due date of the return, then the 'RequestedPaymentDt' in the IRS
Payment Record must not be later than the date the return was received.
'PaymentAmt' in the IRS Payment Record must not be greater than Form 1041, Line 27
'TaxDueAmt'.
'EstimatedPaymentDueDt' in the IRS ES Payment Record must not be more than 5 days prior to
the received date.
'EstimatedPaymentDueDt' in the IRS ES Payment Record must not be more than one year after
the received date.
If Form T, Part I, Line 5a, 'OtherConsiderationAmt' has a non-zero value, then the literal on Part I,
Line 5b, 'OtherConsiderationNatureTxt' must have a value.
If Form T, Part III, Line 5a, 'OtherConsiderationAmt' has a non-zero value, then the literal on Part
III, Line 5b, 'OtherConsiderationNatureTxt' must have a value.
The sum of all Form W-2s Line 1 'WagesAmt' must not be greater than the sum of [Form 1040,
Line 7 'WagesSalariesAndTipsAmt' and (sum of all Schedule C (Form 1040), Line 1
'TotalGrossReceiptsAmt' when Line 1 checkbox 'StatutoryEmployeeFromW2Ind' is checked) and
(sum of all Schedule C-EZ (Form 1040), Line 1 'TotalGrossReceiptsAmt' when Line 1 checkbox
'StatutoryEmployeeFromW2Ind' is checked)] unless Form 8958 is present in the return. When
evaluating this, a tolerance of $5.00 is allowed.
Form W-2, Line 1 'WagesAmt' must have a value greater than zero unless Combat Pay has been
excluded from income.
City of Form W-2, Line C 'EmployerUSAddress' must contain at least three characters.
City of Form W-2, Line C 'EmployerForeignAddress' must contain at least three characters.
Math Error
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Active
Math Error
Reject
Active
Math Error
Reject
Active
Math Error
Math Error
Reject
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Active
Active
Incorrect Data
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Active
Incorrect Data
Reject
Active
Incorrect Data
Missing Data
Incorrect Data
Incorrect Data
Incorrect Data
Reject
Reject
Reject
Reject
Reject
Active
New
Active
Active
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Math Error
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Incorrect Data
Reject
Reject
Active
Active
F8960-010
F8960-012
F8960-013
F8960-014
F8960-015
F8960-016
F8960-017
F926-001
FPYMT-068-01
FPYMT-069-01
FPYMT-071-01
FPYMT-072-01
FPYMT-074-01
FPYMT-085
FPYMT-086
FPYMT-087
FT-001-01
FT-002-01
FW2-001
FW2-002
FW2-007
FW2-008
264
Rule Number
Rule Text
Error Category
Severity
Rule
Status
FW2G-001
If Form W-2G, Line 2 'FederalIncomeTaxWithheldAmt' has a value greater than zero, then it must
be less than Line 1 'GamblingWinGrossWinningAmt'.
Form W-2G, 'PayerSSN' is invalid for processing an Individual e-filed return.
If Form W-2G, Payer Address is a US Address, then the first five digits of the Zip Codemust be
within the valid ranges of zip codes for the corresponding State Abbreviation. See Publication
4164.
The return version (attribute 'returnVersion' of the Return element) must be specified for each
return in the return header.
'ReturnTypeCd' (specified in the Return Header) and the return version (specified by the
'returnVersion' attribute of the 'Return' element) of the return must match the return type and the
version supported by the Modernized e-File system.
For US Addresses, the first five digits of the Zip Code of the Filer's address in the Return Header
must be within the valid ranges of zip codes for the corresponding State Abbreviation. See
Publication 4164.
("PreparerFirmEIN") in the Return Header must not equal all nines.
The eight numeric digits of the PTIN (of the Preparer) following the letter P, must not equal all
zeros or all nines in the Return Header.
The number of return documents (forms, schedules, and supporting documents) included in the
return must equal the document count specified in the Return Data (documentCount attribute of
the ReturnData element of the Return).
If the Filer has a US address in the Return Header and State Abbreviation has the value "AA" then
the first three digits of the zip code must be 340.
In the Return Header, if 'PractitionerPINGrp' is provided, then 'EFIN' in the 'PractitionerPINGrp'
must be the same as 'EFIN' in the 'OriginatorGrp'.
The 'TaxPeriodEndDt' in the Return Header must be less than the Received Date.
For US Addresses, the fourth and fifth digit of the Zip Code of the Filer's address in the Return
Header cannot both be zeros ("00"), except when the Zip code is 00800, 20500, 34000, 00600,
96100, 96900.
'FederalSubmissionType' in the IRS Submission Manifest must match 'ReturnTypeCd' indicated
in the Return Header.
'TaxYear' specified in the IRS Submission Manifest must match 'TaxYr' in the Return Header.
Incorrect Data
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Incorrect Data
Incorrect Data
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Active
Active
Missing Data
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Stop
Reject and
Stop
Active
FW2G-002
FW2G-007
R0000-003
R0000-004-01
R0000-007-01
R0000-015-01
R0000-018-01
R0000-019
R0000-020
R0000-030-01
R0000-035-01
R0000-046
R0000-051-01
R0000-052-01
R0000-054-01
R0000-057
R0000-058
R0000-060
R0000-061
R0000-062
The 'EFIN' in the IRS Submission Manifest must match 'EFIN' in the 'OriginatorGrp' in the Return
Header.
Every attached file (i.e. binary attachment) must be referenced by the XML document that
represents it.
An XML document that represents a binary attachment must have a valid reference to an attached
file.
The EFIN in the Submission ID (the first six digits) must match the EFIN in the Submission
Manifest.
If multiple XML documents are created to represent the same binary attachment in a submission,
they must all have the same Document Type and Description.
Every attached file (i.e. binary attachment) must be referenced by one or more XML documents
that represent it.
265
Data Mismatch
Active
Incorrect Data
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Active
Incorrect Data
Incorrect Data
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Active
Active
Data Mismatch
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Active
Incorrect Data
Reject
Active
Data Mismatch
Reject
Active
Incorrect Data
Incorrect Data
Reject
Reject
Active
Active
Data Mismatch
Active
Missing Data
Reject and
Stop
Reject and
Stop
Reject and
Stop
Reject
Missing Data
Reject
Active
Incorrect Data
Active
Incorrect Data
Reject and
Stop
Reject
Missing Data
Reject
Active
Data Mismatch
Data Mismatch
Active
Active
Active
Active
Rule Number
Rule Text
Error Category
Severity
Rule
Status
R0000-067
The attached files (i.e. binary attachments) in a submission zip archive must have distinct names.
Incorrect Data
Active
R0000-075-01
R0000-079
'RoutingTransitNum' (RTN) must conform to the banking industry RTN algorithm.
The TIN present in the IRS Submission Manifest must match the EIN provided in the Return
Header.
'TaxPeriodBeginDate' present in the IRS Submission Manifest must match 'TaxPeriodBeginDt'
provided in the Return Header.
The TaxPeriodEndDate present in the IRS Submission Manifest must match 'TaxPeriodEndDt'
provided in the Return Header.
The TaxPeriodBeginDate and TaxPeriodEndDate must be provided in the IRS Submission
Manifest.
The IRS Submission type that was filed is not being accepted by Modernized e-File (MeF) at this
time. Please check the MeF web page under irs.gov for more information. The submission type
filed was <type>.
Tax Year in the IRS Submission Manifest must have a value.
Incorrect Data
Data Mismatch
Reject and
Stop
Reject
Reject and
Stop
Reject and
Stop
Reject and
Stop
Reject and
Stop
Reject and
Stop
Active
'EIN' of the Filer in the Return Header must begin with "00" for submissions transmitted to the
Assurance Testing System (ATS).
'TaxYear' specified in the Submission Manifest must equal the year of the schema version ('YYYY'
digits of the attribute 'returnVersion' of the Return) that is being used to file the return.
Phone Number provided in the return must not be all zeros.
Bank Account Number provided in the return must not be all zeros.
Return must not be a duplicate of a previously accepted return.
Incorrect Data
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Stop
Reject
Reject and
Stop
Reject
Reject
Reject and
Stop
Reject
Active
Reject and
Stop
Reject and
Stop
Reject
Active
Reject
Active
Duplicate
Condition
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Active
Missing Data
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Active
Missing Data
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Active
R0000-080-01
R0000-081-01
R0000-082
R0000-120
R0000-143
R0000-148
R0000-180
R0000-192
R0000-193
R0000-194
R0000-900-01
R0000-904-03
R0000-905-01
R0000-906-01
R0000-932-01
R0000-933-01
SCEZ-F1040005
SCEZ-F1040006-01
The return type indicated in the return header must match the return type established with the
IRS for the EIN.
Software ID in the Return Header must have passed testing for the form family and 'TaxYr'.
Electronic Filing Identification Number (EFIN) in the Return Header must be listed in the e-File
database and in accepted status.
Routing Transit Number (RTN) included in the return must be present in the e-File database.
If "Amended Return" or (Superseded for 1120/1120S/1120-F/1041) checkbox is not checked, then
taxpayer TIN in the Return Header must not be the same as a TIN of a previously accepted
electronic return for the return type and tax period indicated in the tax return.
If "Amended Return" or (Superseded for 1120/1120S/1120-F/1041) checkbox is not checked, then
taxpayer TIN in the Return Header must not be the same as a TIN of a previously accepted paper
return for the return type and tax period indicated in the tax return.
For each Line 5a 'BusinessMilesCnt' that has a non-zero value on Schedule C-EZ (Form 1040), the
corresponding Line 4 'DateVehiclePlacedInService' must have a value.
On Schedule C-EZ (Form 1040), one of the following must have a non-zero value: Line 1
'TotalGrossReceiptsAmt' or Line 2 'TotalOtherExpensesAmt' or Line 3 'NetProfitAmt'.
266
Data Mismatch
Data Mismatch
Missing Data
Unsupported
Missing Data
Incorrect Data
Incorrect Data
Incorrect Data
Duplicate
Condition
Database
Validation Error
Database
Validation Error
Database
Validation Error
Database
Validation Error
Duplicate
Condition
Active
Active
Active
Active
Active
Active
Active
Active
Active
New
Active
Active
Active
Rule Number
Rule Text
Error Category
Severity
Rule
Status
SC-F1040-00202
One of the following lines in Schedule C (Form 1040) must have a non-zero value: Line 1
'TotalGrossReceiptsAmt', Line 7 'GrossIncomeAmt', Line 28 'TotalExpensesAmt', Line 29
'TentativeProfitOrLossAmt', Line 31 'NetProfitOrLossAmt'.
If Schedule C (Form 1040), Part II, Line 9 'CarAndTruckExpensesAmt' has a non-zero value, then
Schedule C (Form 1040), Part IV, Line 43 'DateVehiclePlacedInService' must have a value or Form
4562 must be present in the return.
If Schedule C (Form 1040), Part IV, Line 44a 'BusinessMilesCnt' has a non-zero value, Line 43
'DateVehiclePlacedInService' must have a value.
Schedule C (Form 1040), Line 1 'TotalGrossReceiptsAmt' minus (-) Line 2
'ReturnsAndAllowancesAmt' must be equal to Line 3 'NetGrossReceiptsAmt'.
If Schedule C (Form 1040) Line 33c checkbox 'OtherClosingInventoryMethodInd' is checked, then
"Other Method Used To Value Closing Inventory Statement"
[OtherMethodUsedToValueClosingInventoryStatement] must be attached.
If Schedule C (Form 1040), Line 31 'NetProfitOrLossAmt' is less than zero and Line 32b
'SomeInvestmentIsNotAtRiskInd' is checked, then Form 6198 must be present in the return.
If Schedule C (Form 1040), Line 34 'ChangeInValuationsInd' has a choice of "Yes" indicated, then
[ChangeInValuationsStatement] must be attached to Line 34.
If Schedule C (Form 1040), Line 30a 'TotalAreaOfHomeCnt' and Line 30b
'HomeBusinessUseSquareFeetCnt' both have a non-zero value, then Line 30
'HomeBusinessExpenseAmt' must not be greater than 1500.
If Schedule D (Form 1041), Line 4 'STGainOrLossFromFormsAmt' has a non-zero value, then one
of the following forms must be present in the return: Form 4684 or Form 6252 or Form 6781 or
Form 8824.
If Schedule D (Form 1041), Line 11 'LTGainOrLossFromFormsAmt' has a non-zero value, then one
of the following forms must be present in the return: Form 2439 or Form 4684 or Form 6252 or
Form 6781 or Form 8824.
If Schedule D (Form 1041), Line 21 'TaxableIncomeAmt' is less than zero, then Line 45 'TaxAmt'
must be zero if an amount if entered.
If Schedule D (Form 1041), Line 25 'InvestmentIncomeElectionAmt' has a non-zero value, then
Form 4952, Line 4g 'InvestmentIncomeElectionAmt' must have a non-zero value.
If Schedule D (Form 1041), Line 45 'TaxAmt' has a non-zero value, then Form 1041, Schedule G,
Line 1a 'TaxAmt' must have a non-zero value.
Schedule D (Form 1041), Line 1b(h) 'TotalGainOrLossAmt' must be equal to the attached Form
8949, Part I, Line 2(h) 'TotalGainOrLossAmt' with checkbox A
'TransRptOn1099BThatShowBssInd' checked.
Schedule D (Form 1041), Line 2(h) 'TotalGainOrLossAmt' must be equal to the attached Form
8949, Part I, Line 2(h) 'TotalGainOrLossAmt' with checkbox B
'TransRptOn1099BNotShowBasisInd' checked.
Schedule D (Form 1041), Line 3(h) 'TotalGainOrLossAmt' must be equal to the attached Form
8949, Part I, Line 2(h) 'TotalGainOrLossAmt' with checkbox C 'TransactionsNotRptedOn1099BInd'
checked.
Schedule D (Form 1041), Line 8b(h) 'TotalGainOrLossAmt' must be equal to the attached Form
8949, Part II, Line 2(h) 'TotalGainOrLossAmt' with checkbox D
'TransRptOn1099BThatShowBssInd' checked.
Missing Data
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Active
Missing Data
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Active
Missing Data
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Active
Math Error
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Active
Missing
Document
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Active
Missing
Document
Missing
Document
Incorrect Data
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Active
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Active
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Active
Missing
Document
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Active
Missing
Document
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Active
Incorrect Data
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Active
Missing Data
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Active
Missing Data
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Data Mismatch
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Active
Data Mismatch
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Active
Data Mismatch
Reject
Active
Data Mismatch
Reject
Active
SC-F1040-003
SC-F1040-004
SC-F1040-00502
SC-F1040-007
SC-F1040-010
SC-F1040-014
SC-F1040-015
SD-F1041-001
SD-F1041-002
SD-F1041-003
SD-F1041-004
SD-F1041-005
SD-F1041-006
SD-F1041-007
SD-F1041-008
SD-F1041-009
267
Rule Number
Rule Text
Error Category
Severity
Rule
Status
SD-F1041-010
Schedule D (Form 1041), Line 9(h) 'TotalGainOrLossAmt' must be equal to the attached Form
8949, Part II, Line 2(h) 'TotalGainOrLossAmt' with checkbox E
'TransRptOn1099BNotShowBasisInd' checked.
Schedule D (Form 1041), Line 10(h) 'TotalGainOrLossAmt' must be equal to the attached Form
8949, Part II, Line 2(h) 'TotalGainOrLossAmt' with checkbox F 'TransactionsNotRptedOn1099BInd'
checked.
If Schedule E (Form 1040), Line 28A(e), 'AnyAmountIsNotAtRiskInd' checkbox is checked, and the
corresponding Line 28A(h), 'NonpassiveLossAmt' has a non-zero value, then Form 6198 must be
present in the Return.
If Schedule E (Form 1040), Line 26 'nonpassiveActivityLiteralCd' has a value, then Line 26
'nonpassiveActivityAmt' must have a non-zero value.
If Schedule E (Form 1040), Line 26 'nonpassiveActivityAmt' has a non-zero value, then Line 26
'nonpassiveActivityLiteralCd' must have a value.
Schedule F (Form 1040) must have a non-zero value in one of the following: Line 9
'GrossIncomeAmt', Line 33 'TotalExpensesAmt', Line 34 'NetFarmProfitLossAmt'.
If Schedule F (Form 1040) Line 34 'NetFarmProfitLossAmt' has a value less than zero and Line
36b 'SomeInvestmentIsNotAtRiskInd' checkbox is checked, then Form 6198 must be present in
the return.
Schedule F (Form 1040) 'MethodOfAccountingCashInd' checkbox or
'MethodOfAccountingAccrualInd' checkbox must be checked.
If Schedule F (Form 1040) Line 5a 'CCCLoanReportedElectionAmt' has a non-zero value, then
[CCCLoanDetailCashMethodStatement] must be attached to Schedule F, Line 5a.
If Schedule F (Form 1040) Line 6c 'ElectionDeferCropInsProcAmt' is present, then
[PostponementCropInsDsstrStmt] must be attached to Schedule F, Line 6c.
If Schedule F (Form 1040), Part I, Line 9 'GrossIncomeAmt' has a non-zero value, then it must be
equal to Part III, Line 50 'GrossIncomeAmt'.
If Schedule F (Form 1040), Line C 'MethodOfAccountingAccrualCashInd' checkbox is checked,
then either Part I, Line 9 'GrossIncomeAmt' or Part II, Line 33 'TotalExpensesAmt' must have a
non-zero value.
If Schedule F (Form 1040), Line C 'MethodOfAccountingCashInd' checkbox is checked, then
either Part II, Line 33 'TotalExpensesAmt' or Part III, Line 50 'GrossIncomeAmt' must have a nonzero value.
On Schedule H(Form 1040), exactly one of Line A 'HsldEmplPdCashWageOverLmtCYInd' or Line
B 'HsldEmplFedIncmTaxWithheldInd' or Line C 'HsldEmplPdCashWageOvrLmtQtrInd' must have
a choice of "Yes" indicated.
If a choice of "Yes" is indicated on Schedule H(Form 1040), Line B
'HsldEmplFedIncmTaxWithheldInd', then Line 7 'FederalIncomeTaxWithheldAmt' must have a
non-zero value.
If a choice of "No" is indicated on Schedule H(Form 1040), Line A
'HsldEmplPdCashWageOverLmtCYInd' and a choice of "Yes" is indicated on Line B
'HsldEmplFedIncmTaxWithheldInd', then Line C 'HsldEmplPdCashWageOvrLmtQtrInd' must have
neither choices "Yes" or "No" indicated.
Data Mismatch
Reject
Active
Data Mismatch
Reject
Active
Missing
Document
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Incorrect Data
Reject
Active
Missing
Document
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Disabled
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Incorrect Data
Reject
Active
Missing Data
Reject
Active
Incorrect Data
Reject
Active
SD-F1041-011
SE-F1040-00101
SE-F1040-06001
SE-F1040-07001
SF-F1040-01102
SF-F1040-01202
SF-F1040-01601
SF-F1040-017
SF-F1040-018
SF-F1040-019
SF-F1040-020
SF-F1040-021
SH-F1040-005
SH-F1040-00601
SH-F1040-007
268
Rule Number
Rule Text
Error Category
Severity
Rule
Status
SH-F1040-00801
If a choice of "Yes" is indicated on Schedule H(Form 1040), Line A
'HsldEmplPdCashWageOverLmtCYInd', then Line 1 'SocialSecurityTaxCashWagesAmt' must not
be less than 1800.
If a choice of "Yes" is indicated on Schedule H(Form 1040), Line A
'HsldEmplPdCashWageOverLmtCYInd', then Line 3 'MedicareTaxCashWagesAmt' must not be
less than 1800.
If a choice of "Yes" is indicated on Schedule H(Form 1040), Line A
'HsldEmplPdCashWageOverLmtCYInd', then Line B 'HsldEmplFedIncmTaxWithheldInd' and Line
C 'HsldEmplPdCashWageOvrLmtQtrInd' must have neither choices "Yes" or "No" indicated.
If Schedule H(Form 1040), Line 1 'SocialSecurityTaxCashWagesAmt' has a non-zero value, then it
must not be greater than Line 3 'MedicareTaxCashWagesAmt'.
If Schedule H(Form 1040), Line 25 'TotalTaxHouseholdEmplCalcAmt' has a non-zero value, then it
must be equal to Line 8 'TotSocSecMedcrAndFedIncmTaxAmt'.
If Schedule H(Form 1040), Line 9 'HsldEmplPdTotCashWageAnyQtrInd' has a choice of "No"
indicated, then Line 26 'CombinedFUTATaxPlusNetTaxesAmt' must have a zero value if an
amount is entered.
If Schedule H(Form 1040), Line 9 'HsldEmplPdTotCashWageAnyQtrInd' has a choice of "Yes"
indicated, then Line 26 'CombinedFUTATaxPlusNetTaxesAmt' must have a non-zero value.
If a choice of "No" is indicated on Schedule H(Form 1040), [ Line A
'HsldEmplPdCashWageOverLmtCYInd' and Line B 'HsldEmplFedIncmTaxWithheldInd' ] and Line
C 'HsldEmplPdCashWageOvrLmtQtrInd' has a choice of "Yes" indicated, then Line 26
'CombinedFUTATaxPlusNetTaxesAmt' must have a non-zero value.
If a choice of "Yes" is indicated on Schedule H(Form 1040), Line C
'HsldEmplPdCashWageOvrLmtQtrInd', then Line 10 'UnemplPaidOnlyOneStateInd' and Line 11
'PayAllStateUnemplContriInd' and Line 12 'TxblFUTAWagesAlsoTxblUnemplInd' must have a
choice of "Yes" or "No" indicated.
If a choice of "Yes" is indicated on Schedule H(Form 1040), Line 9
'HsldEmplPdTotCashWageAnyQtrInd', then Line 10 'UnemplPaidOnlyOneStateInd' and Line 11
'PayAllStateUnemplContriInd' and Line 12 'TxblFUTAWagesAlsoTxblUnemplInd' must have a
choice of "Yes" or "No" indicated.
If Schedule H (Form 1040) Line 26 'CombinedFUTATaxPlusNetTaxesAmt' has a non-zero value,
then Form 1041, Schedule G, Line 6 'HouseholdEmploymentTaxAmt' must have a non-zero value.
If Schedule I(Form 1041), Line 53 'AMTForeignTaxCreditAmt' has a non-zero value, then there
must be at least one Form 1116 in the return with its 'AlternativeMinimumTaxCd' having the value
"AMT" and on the same Form 1116, Line 30 'ForeignTaxCreditAmt' must have a non-zero value.
If Schedule J (Form 1041), Line 1 'SecondTierDistributionAmt' has a non-zero value, then it must
be equal to Form 1041, Schedule B, Line 10 'SecondTierDistributionAmt'.
If Schedule J (Form 1041), Line 2 'DistributableNetIncomeAmt' has a non-zero value, then it must
be equal to Form 1041, Schedule B, Line 7 'DistributableNetIncomeAmt'.
If Schedule J (Form 1041), Line 3 'FirstTierDistributionAmt' has a non-zero value, then it must be
equal to Form 1041, Schedule B, Line 9 'FirstTierDistributionAmt'.
If Schedule J (Form 5471) is present in the return, then it must be referenced from one and only
one Form 5471.
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Data Mismatch
Reject
Active
Incorrect Data
Reject
Active
Missing Data
Reject
New
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Data Mismatch
Reject
Active
Data Mismatch
Reject
Active
Data Mismatch
Reject
Active
Incorrect Data
Reject
Active
SH-F1040-00901
SH-F1040-010
SH-F1040-011
SH-F1040-01201
SH-F1040-01601
SH-F1040-01701
SH-F1040-01801
SH-F1040-01901
SH-F1040-02001
SH-F1040-021
SI-F1041-001
SJ-F1041-001
SJ-F1041-002
SJ-F1041-003
SJ-F5471-001
269
Rule Number
Rule Text
Error Category
Severity
Rule
Status
SJ-F5471-002
Schedule J (Form 5471), 'ForeignCorporationEIN' or 'ForeignEntityReferenceIdNumber' must
have a value.
If any Schedule K-1 (Form 1041), checkbox 'AmendedK1Ind' is checked, then Form 1041, Item F
checkbox 'AmendedReturnInd' must also be checked.
If Schedule K-1 (Form 1041) is present in the return, then Form 1041, Item B
'ScheduleK1AttachedCnt' must have a non-zero value.
If Schedule K-1 (Form 8865) is present in the return, then it must be referenced from one and only
one Form 8865.
Schedule K1 (Form 8865) 'PartnershipsEIN' or 'ForeignEntityReferenceIdNumber' must have a
value.
If Schedule M (Form 5471) is present in the return, then it must be referenced from one and only
one Form 5471.
Schedule M (Form 5471) 'ForeignCorporationEIN' or 'ForeignEntityReferenceIdNumber' must
have a value.
If Schedule M (Form 8858) is present in the return, then it must be referenced from one and only
one Form 8858.
Schedule M (Form 8858) 'ForeignCorporationEIN' or 'ForeignEntityReferenceIdNumber' must
have a value.
If Schedule O (Form 5471) is present in the return, then it must be referenced from one and only
one Form 5471.
Schedule O (Form 5471) 'ForeignCorporationEIN' or 'ForeignEntityReferenceIdNumber' must have
a value.
If Schedule O (Form 8865) is present in the return, then it must be referenced from one and only
one Form 8865.
Schedule O (Form 8865) 'EIN' or 'ForeignEntityReferenceIdNumber' must have a value.
If Schedule P (Form 8865) is present in the return, then it must be referenced from one and only
one Form 8865.
Schedule P (Form 8865) 'EIN' or 'ForeignEntityReferenceIdNumber' must have a value.
The agency to which a State Submission is filed must participate in the Fed/State program.
The Submission Category of a State Submission must match Submission Category of the
referenced IRS Submission.
If IRS Submission ID is not provided in the State Submission Manifest, the State must participate
in the State Stand Alone Program.
The IRS Submission ID referenced in the State Submision must be that of an IRS Return.
The State Submission category that was filed is not being accepted by Modernized e-File (MeF) at
this time. Please check the MeF web page under irs.gov for more information. The submission
category filed was <category>.
If the Submission Category in the State Submission Manifest has a value of ("CORP" or "PART"
or "IND" or "EO" or "ESTRST"), then 'TaxYear' in the State Submission Manifest must be be valid
for the current or prior year returns that are being accepted by Modernized e-File (MeF).
If the Submission Category in the State Submission Manifest has a value of ("CORPEP" or
"PARTEP" or "INDEP"or "ESTRSTEP"), then 'TaxYear' in the State Submission Manifest must be
the same as processing year.
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Incorrect Data
Reject
Active
Missing Data
Reject
New
Incorrect Data
Reject
Active
Missing Data
Reject
Active
Incorrect Data
Reject
Active
Missing Data
Reject
Active
Incorrect Data
Reject
Active
Missing Data
Reject
Active
Incorrect Data
Reject
Active
Missing Data
Incorrect Data
Reject
Reject
New
Active
Missing Data
Incorrect Data
Data Mismatch
Reject
Reject
Reject
New
Active
Active
Unsupported
Reject
Active
Incorrect Data
Unsupported
Reject
Reject and
Stop
Active
Active
Incorrect Data
Reject and
Stop
Active
Incorrect Data
Reject and
Stop
Active
SK1-F1041-001
SK1-F1041-002
SK1-F8865-001
SK1-F8865-002
SM-F5471-001
SM-F5471-002
SM-F8858-001
SM-F8858-002
SO-F5471-001
SO-F5471-002
SO-F8865-001
SO-F8865-002
SP-F8865-001
SP-F8865-002
STATE-001
STATE-005
STATE-006
STATE-007
STATE-012
STATE-015
STATE-016
270
Rule Number
Rule Text
Error Category
Severity
Rule
Status
STATE-017
If the Submission Category in the State Submission Manifest has a value of ("CORPEP" or
"PARTEP" or "INDEP"or "ESTRSTEP"), then 'IRSSubmissionId' in the State Submission Manifest
must not have a value.
In the State Submission Manifest, if the Submission Category has a value of ("CORP" or
"CORPEP" or "PART" or "PARTEP" or "EO" or "ESTRST" or "ESTRSTEP"), then ('FederalEIN'
and 'NameControl' ) or 'TempID' must have a value.
The IRS Submission ID referenced in the State Submission Manifest must be present in the e-File
database.
The IRS Submission ID referenced in the State Submission Manifest must be in accepted status.
Incorrect Data
Reject and
Stop
Active
Incorrect Data
Reject and
Stop
Active
Reject
Active
Reject
Active
Reject
Active
T0000-013
Electronic Filing Identification Number (EFIN) in the State Submission Manifest must be approved
and present in the e-File database.
The Message ID must be globally unique.
Database
Validation Error
Database
Validation Error
Database
Validation Error
Incorrect Data
Active
T0000-014
The Submission ID must be globally unique.
Incorrect Data
T0000-015
The ETIN in the Message ID (the first five digits) must match the ETIN provided with the request.
Incorrect Data
T0000-016
Incorrect Data
T0000-017
The Message ID must be 20 positions in length and conform to the following format: 12 digits
followed by 8 alphanumeric characters (only lower case alphabetic characters allowed).
The Submission ID must be 20 characters in length.
T0000-900
Transmission cannot be a duplicate of a previously accepted transmission.
X0000-005
The XML data has failed schema validation.
Duplicate
Condition
XML Error
X0000-008
XML Error
Reject and
Stop
Reject and
Stop
Active
Incorrect Data
Reject and
Stop
Active
X0000-012
The namespace declarations in the root element of the return ('Return' element) must be as
follows:The default namespace shall be set to "http://www.irs.gov/efile" (xmlns=
"http://www.irs.gov/efile").The namespace prefix "efile" shall be bound to the namespace
"http://www.irs.gov" (xmlns:efile="http://www.irs.gov/efile").
The SOAP envelope structure in the Transmission file must conform to the SOAP 1.1
specification.
For each SubmissionID provided in the transmission manifest there must be a submission zip
archive entry present in the Attachment Zip file whose name (without the ".zip" extension)
matches the SubmissionID.
All entries in the submission zip archive (zip file that is the submission) must begin with
"manifest/" or "/manifest/" or "xml/" or "/xml/" or "attachment/" or "/attachment/" (all lower case
characters).
The name of a binary attachment file must be less than or equal to 64 bytes.
Reject and
Stop
Reject and
Stop
Reject and
Stop
Reject and
Stop
Reject and
Stop
Reject and
Stop
Reject and
Stop
Reject and
Stop
Incorrect Data
Active
X0000-015
Each zip entry in the Attachment Zip file must end with ".zip" extension.
Data Mismatch
X0000-017
ZIP Entry names in the transmission ZIP archive must be unique.
Duplicate
Condition
Reject and
Stop
Reject and
Stop
Reject and
Stop
STATE-018
STATE-901
STATE-902
STATE-903
X0000-009
X0000-010
X0000-011
271
Incorrect Data
XML Error
Incorrect Data
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Tax Year 2013v4.1 1041 Business Rules
Release 9.0
Rule Number
Rule Text
Error Category
Severity
Rule
Status
X0000-018
Incorrect Data
Reject and
Stop
Active
Incorrect Data
Reject and
Stop
Reject and
Stop
Active
Reject and
Stop
Reject
Active
X0000-024
A submission zip archive (zip file that is the submission) must contain exactly one entry that
begins with "manifest/" or "/manifest/" and is followed by the file name "manifest.xml". The
entry name must use lower case characters ('a' through 'z') only and the separator must be the
forward slash character.
A submission zip archive (zip file that is the submission) must contain exactly one entry that
consists of "xml/" or "/xml/" (all lower case characters) followed by a file name.
A submission zip archive (zip file that is the submission) may contain zero or more entries that
begin with "attachment/" or "/attachment/" and each is followed by a file name. The entry name
must use lower case characters ('a' through 'z') only and the separator must be the forward slash
character.
The submission zip archive entries (zip files) in the container zip file must be in the root directory
of the container zip file.
The names of ZIP Entries (files) within the attachments zip file (the container zip file that contains
zip files for all submission) must be unique.
Unable to read a binary attachment in the Submission Zip Archive.
Active
X0000-025
Unable to read XML data from the Submission Zip Archive.
Incorrect Data
X0000-026
The count of SubmissionIDs provided in the transmission manifest must match the count of
submission zip archive entries in the Attachment Zip file.
Year (YYYY) in the SubmissionID must be processing year.
A single PDF file must not exceed 60MB insize.
A binary attachment submitted in the PDF format must begin with the file header "%PDF-".
Incorrect Data
Incorrect Data
X0000-031
The size and CRC32 checksum value must be provided for the submission XML file (i.e. xml data
file that starts with "xml/" or "/xml/").
Zip Entry names must consist of ASCII characters only.
X0000-032
Unable to extract submission Zip Archive from the Message Attachment zip file.
Incorrect Data
X0000-033
Modernized e-File (MeF) accepts submissions only in the Unicode Transformation Format-8 (UTF8) format.
Incorrect Data
Reject and
Stop
Reject and
Stop
Reject and
Stop
Reject
Reject
Reject and
Stop
Reject and
Stop
Reject and
Stop
Reject and
Stop
Reject and
Stop
X0000-019
X0000-020
X0000-021
X0000-022
X0000-027
X0000-028
X0000-029
X0000-030
1041BusRulesTY2013v4.1Rpt.doc
272
Incorrect Data
Missing Data
Duplicate
Condition
Incorrect Data
Incorrect Data
Incorrect Data
Incorrect Data
Incorrect Data
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Page 38 of 38
273
990 BUSINESS RULES FOR TAX YEAR 2013
Version 2013v3.1
Rule Number
F5471-034-01
F5471-035-01
F5471-036-01
F5471-037-01
F5471-038-01
F5471-039-01
F5471-040-01
F5471-041-01
F5471-042-01
F5471-043-01
F5471-044-01
Rule Text
If Form 5471, 'dormantForeignCorporationCd' is not present in the Return, and Form 5471,
Item B, checkbox "3" is checked, then one or more "Category 3 Filer Statements"
[Category3FilerStatement] must be attached.
If Form 5471, 'dormantForeignCorporationCd' is not present in the Return, and Form 5471,
Schedule C, Line 8, Columns "Functional Currency" or "US Dollars" has a non-zero value,
then "Other Income Statement" [OtherIncomeForm5471Statement] must be attached.
If Form 5471, 'dormantForeignCorporationCd' is not present in the Return, and Form 5471,
Schedule C, Line 16, Columns "Functional Currency" or "US Dollars" has a non-zero value,
then "Itemized Other Deductions Schedule" [ItemizedOtherDeductionsSchedule2] must be
attached.
If Form 5471, 'dormantForeignCorporationCd' is not present in the Return, and Form 5471,
Schedule H, Line 2h, Columns "Net Additions" or "Net Subtractions" has a non-zero value,
then "Earnings and Profits Other Adjustments Statement" [EarningsAndProfitsOtherAdjStmt]
must be attached.
If Form 5471, 'dormantForeignCorporationCd' is not present in the Return, and Form 5471,
Schedule F, Line 6, Column (a) or Column (b) has a non-zero value, then "Investment In
Subsidiaries Statement" [InvestmentInSubsidiariesStmt] must be attached.
If Form 5471, 'dormantForeignCorporationCd' is not present in the Return, and Form 5471,
Schedule G, Line 1, checkbox 'Yes' is checked, then one or more "Owns Foreign Partnership
Statement" [OwnsForeignPartnershipStmt] must be attached.
If Form 5471, 'dormantForeignCorporationCd' is not present in the Return, and Form 5471,
Schedule F, Line 4, Column (a) or Column (b) has a non-zero value, then "Itemized Other
Current Assets Schedule" [ItemizedOtherCurrentAssetsSchedule] must be attached.
If Form 5471, 'dormantForeignCorporationCd' is not present in the Return, and Form 5471,
Schedule F, Line 7, Column (a) or Column (b) has a non-zero value, then "Itemized Other
Investments Schedule" [ItemizedOtherInvestmentsSchedule] must be attached.
If Form 5471, 'dormantForeignCorporationCd' is not present in the Return, and Form 5471,
Schedule F, Line 12, Column (a) or Column (b) has a non-zero value, then "Itemized Other
Assets Schedule" [ItemizedOtherAssetsSchedule] must be attached.
If Form 5471, 'dormantForeignCorporationCd' is not present in the Return, and Form 5471,
Schedule F, Line 15, Column (a) or Column (b) has a non-zero value, then "Itemized Other
Current Liabilities Schedule" [ItemizedOtherCurrentLiabilitiesSchedule] must be attached.
If Form 5471, 'dormantForeignCorporationCd' is not present in the Return, and Form 5471,
Schedule F, Line 17, Column (a) or Column (b) has a non-zero value, then "Itemized Other
274
Error Category
Severity
Rule
Status
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Reject
Active
Reject
Active
Missing
Document
Missing
Document
Rule Number
F5471-071
F990-100-01
F990-103-01
F990-104-01
F990-105-01
F990-109-01
F990-110-01
F990-111-01
F990-112-01
F990-113-01
F990-115-01
F990-116-01
F990-117-01
F990-118-01
F990-119-01
F990-120-01
F990-122-01
F990-123-01
F990-125-01
Rule Text
Liabilities Schedule" [ItemizedOtherLiabilitiesSchedule] must be attached.
Form 5471 'EmployerEIN' or 'ForeignEntityReferenceIdNumber' must have a value.
If Form 990, Item I checkbox "501(c)" is checked, then Type of 501(c)" Organization must be
specified in the parenthesis ('organization501cTypeTxt' must have a value).
If Form 990, Part V, Line 12a checkbox "Yes" is checked, then the Organization Type must be
"4947(a)(1)".
If Form 990, Part V, Line 12a checkbox "Yes" is checked and the Preparer Name in the Return
Header is provided, then either SSN or PTIN of the Preparer or EIN of the Preparer Firm have
a value.
If Form 990, Part V, Line 12a checkbox "Yes" is checked and the name of the Preparer Firm in
the Return Header is provided, then either SSN or PTIN of the Preparer or EIN of the Preparer
Firm must have a value.
If Form 990, Item H(a) checkbox "Yes" is checked, then either Form 990, Item H(b) checkbox
"Yes" or checkbox "No" must be checked.
If Form 990, Item H(a) checkbox "Yes" is checked, then Form 990, Item H(c) must contain an
entry.
If Form 990, Part IV, Line 1, checkbox "Yes" is checked, then Schedule A (Form 990 or 990EZ) must be present in the return.
If Form 990, Part IV, Line 2, checkbox "Yes" is checked, then Schedule B must be present in
the return.
If Form 990, Part IV, Line 3, checkbox "Yes" is checked, then Schedule C must be present in
the return.
If Form 990, Part IV, Line 4, checkbox "Yes" is checked, then Schedule C, must be present in
the return.
If Form 990, Item I checkbox "501(c)" is checked and type of 501(c) Organization is equal to 4
or 5 or 6, then Part IV, Line 5, checkbox "Yes" or checkbox "No" must be checked..
Form 990, Part IV, Line 5, checkbox "Yes" is checked, then Schedule C must be present in the
return.
If Form 990, Part IV, Line 6, checkbox "Yes" is checked, then Schedule D must be present in
the return.
If Form 990, Part IV, Line 7, checkbox "Yes" is checked, then Schedule D must be present in
the return.
Form 990, Part IV, Line 8, checkbox "Yes" is checked, then Schedule D must be present in the
return.
If Form 990, If Part IV, Line 9, checkbox "Yes" is checked, then Schedule D must be present in
the return.
If Form 990, Part IV, Line 10, checkbox "Yes" is checked, then Schedule D must be present in
the return.
Form 990, Part X, Line 16 column (B) must equal the total of the column (B) amounts for Lines
1 through Line 9, Line 10c, Line 11, Line 12, Line 13, Line 14, and Line 15, plus or minus
275
Error Category
Severity
Rule
Status
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Missing Data
Missing
Document
Missing
Document
Missing
Document
Missing
Document
Missing
Document
Missing
Document
Reject
Active
Reject
Active
Reject
Active
Reject
Active
Reject
Active
Reject
Active
Reject
Active
Reject
Active
Reject
Active
Reject
Active
Incorrect Data
Missing
Document
Missing
Document
Incorrect Data
Missing
Document
Missing
Document
Reject
Active
Reject
Active
Reject
Active
Incorrect Data
Reject
Active
Rule Number
F990-127-01
F990-128-01
F990-129-01
F990-130-01
F990-131-01
F990-132-01
F990-133-01
F990-134-01
F990-135-01
F990-136-01
F990-137-01
F990-138-01
F990-141-01
F990-142-01
F990-143-01
F990-144-01
F990-145-01
F990-146-01
F990-147-01
Rule Text
Error Category
$100. If a value is not provided for any of the lines involved in this rule, treat that line as having
the value zero.
If Form 990, Part IV, Line 13, checkbox "Yes" is checked, then Schedule E must be present in
the return.
If Form 990, Part IV, Line 14b, checkbox "Yes" is checked, then Schedule F must be present
in the return.
If Form 990, Part IV, Line 15, checkbox "Yes" is checked, then Schedule F must be present in
the return.
If Form 990, Part IV, Line 16, checkbox "Yes" is checked, then Schedule F must be present in
the return.
If Form 990, Part IV, Line 17, checkbox "Yes" is checked, then Schedule G must be present in
the return.
If Form 990, Part IV, Line 18, checkbox "Yes" is checked, then Schedule G must be present in
the return.
If Form 990, Part IV, Line 19, checkbox "Yes" is checked, then Schedule G must be present in
the return.
If Form 990, Part IV, Line 20, checkbox "Yes" is checked, then Schedule H must be present in
the return.
If Form 990, Part IV, Line 21, checkbox "Yes" is checked, then Schedule I must be present in
the return.
If Form 990, Part IV, Line 22, checkbox "Yes" is checked, then Schedule I must be present in
the return.
If Form 990, Part IV, Line 23, checkbox "Yes" is checked, then Schedule J must be present in
the return.
If Form 990, Part IV, Line 24a, checkbox "Yes" is checked, then Schedule K must be present
in the return.
If Form 990, Part IV, Line 25a or 25b, checkbox "Yes" is checked, then Schedule L must be
present in the return.
If Form 990, Part IV, Line 26, checkbox "Yes" is checked, then Schedule L must be present in
the return.
If Form 990, Part IV, Line 27, checkbox "Yes" is checked, then Schedule L must be present in
the return.
If Form 990, Part IV, Line 28a, checkbox "Yes" is checked, or Line 28b, checkbox "Yes" is
checked, or Line 28c, checkbox "Yes" is checked, then Schedule L must be present in the
return.
If Form 990, Part IV, Line 29, checkbox "Yes" is checked, or Line 30, checkbox "Yes" is
checked, then Schedule M must be present in the return.
If Form 990, Part IV, Line 31, checkbox "Yes" is checked, then Schedule N must be present in
the return.
If Form 990, Part IV, Line 32, checkbox "Yes" is checked, then Schedule N must be present in
276
Missing
Document
Missing
Document
Missing
Document
Missing
Document
Missing
Document
Missing
Document
Missing
Document
Missing
Document
Missing
Document
Missing
Document
Missing
Document
Missing
Document
Missing
Document
Missing
Document
Missing
Document
Missing
Document
Missing
Document
Missing
Document
Missing
Severity
Rule
Status
Reject
Active
Reject
Active
Reject
Active
Reject
Active
Reject
Active
Reject
Active
Reject
Active
Reject
Active
Reject
Active
Reject
Active
Reject
Active
Reject
Active
Reject
Active
Reject
Active
Reject
Active
Reject
Active
Reject
Active
Reject
Reject
Active
Active
Rule Number
F990-148-01
F990-149-01
F990-151-01
F990-152-01
F990-153-01
F990-154-01
F990-155-01
F990-156-01
F990-157-01
F990-158-01
F990-159-01
F990-160-01
F990-161-01
F990-162-01
F990-163-01
F990-164-01
F990-165-01
Rule Text
Error Category
the return.
If Form 990, Part IV, Line 33, checkbox "Yes" is checked, then Schedule R must be present in
the return.
If Form 990, Part IV, Line 34, checkbox "Yes" is checked, then Schedule R must be present in
the return.
If Form 990, Part IV, Line 36, checkbox "Yes" is checked, then Schedule R must be present in
the return.
If Form 990, Part IV, Line 37, checkbox "Yes" is checked, then Schedule R must be present in
the return.
If Form 990, Part VII, Line 1a checkbox (immediately above the table) is not checked, then at
least one complete entry must be present in Form 990, Part VII, Section A, Line 1a.
If Form 990, Part VII, Line 1a checkbox (immediately above the table) is checked, then at least
one name and title must be present in Form 990, Part VII, Section A, Line 1a.
Form 990, Part VIII, Line 12 column (A) must equal the total of Lines 1h, 2g, 3 column (A), 4
column (A), 5 column (A), 6d column (A), 7d column (A), 8c column (A), 9c column (A), 10c
column (A), and 11e, plus or minus $100. If a value is not provided for any of the lines involved
in the calculation, treat that line as having the value zero.
If Form 990, Item H(a) checkbox "Yes" is checked and Item H(b) checkbox "No" is checked,
then "Affiliate Listing" [AffiliateListing] must be attached.
If Form 990, Item B, "Terminated" checkbox is checked, then "Total Assets" (End of Year) Part
X, Line 16(B) must have a value of zero.
If Form 990, Item B, "Terminated" checkbox is checked, Schedule N must be present in the
return.
If Form 990, Part VIII, Line 8c, column (A) has an entry, then Part VIII, Line 8c column (A)
must equal Part VIII, Line 8a minus Line 8b.
If Form 990, Part VIII, Line 9c, column (A) has an entry, then Part VIII, Line 9c column (A)
must equal Part VIII, Line 9a minus Line 9b.
If Form 990, Part VIII, Line 1h, column (A) or Form 990-EZ, Part I, Line 1 has a non-zero
amount and Schedule A (Form 990 or 990-EZ), Part I, Line 5, Line 7, or Line 8 checkbox is
checked, then Schedule A, Part II, Line 1, column (e) must have a non-zero amount .
If Form 990, Part VIII, Line 1h, column (A) or Form 990-EZ, Part I, Line 1 has a non-zero
amount and Schedule A (Form 990 or 990-EZ), Part I, Line 9 checkbox is checked, then
Schedule A, Part III, Line 1, column (e) must have a non-zero amount.
Form 990, Part VIII, Line 6d column [A] must equal Part VIII, Line 6c(i) and Line 6c(ii) plus or
minus $10. If a value is not provided for any of the lines involved in this rule, treat that line as
having the value zero.
Form 990, Part X, Line 33 column [A] must equal Part X, Line 16 column [A] minus Part X,
Line 26 column [A] plus or minus $10. If a value is not provided for any of the lines in this rule,
treat that line as having the value of zero.
Form 990, Part X, Line 33 column [B] must equal the total of Part X, Line 16 column [B] minus
Document
Missing
Document
Missing
Document
Missing
Document
Missing
Document
277
Severity
Rule
Status
Reject
Active
Reject
Active
Reject
Active
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Incorrect Data
Missing
Document
Reject
Active
Reject
Active
Incorrect Data
Missing
Document
Reject
Active
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Incorrect Data
Reject
Reject
Active
Active
Rule Number
F990-166-01
F990-167-01
F990-168-01
F990-169-01
F990-170-01
F990-171-01
F990-173
F990-174-01
F990-175-01
F990-176-01
F990-177-01
F990-178-01
F990-179-01
F990-180-01
F990-181-01
F990-182-01
Rule Text
Part X, Line 26 column [B] plus or minus $10. If a value is not provided for any of the lines in
this rule, treat that line as having the value of zero.
If Form 990, Part IV, Line 12, checkbox "Yes" is checked, then Schedule D must be present in
the return.
If form 990, either Item I checkbox 501(c)(3)"is checked or Item I checkbox "4947(a)(1)" is
checked, then one Schedule A (Form 990 or 990-EZ) must be present in the return.
If Form 990, either Item I checkbox "501(c)(3)" is checked or Item I checkbox "4947(a)(1)" is
checked, then Part IV, Line 4, checkbox "Yes" or checkbox "No" must be checked.
If Form 990, either Item I checkbox "501(c)(3)" is checked or [Item I checkbox "501(c)" is
checked and type of 501(c) Organization is equal to 4] or Item I checkbox "4947(a)(1)" is
checked, then Part IV, Line 25a, checkbox "Yes" or checkbox "No" must be checked.
If Form 990, either Item I checkbox "501(c)(3)" is checked or [Item I checkbox "501(c)" is
checked and type of 501(c) Organization is equal to 4] or Item I checkbox "4947(a)(1)" is
checked, then Part IV, Line 25b, checkbox "Yes" or checkbox "No" must be checked.
If any of Form 990, Part IV, Line 11a - 11f, checkbox "Yes" is checked, then Schedule D (Form
990) must be present in the return.
Form 990, Schedule O, must be present in the return.
If Form 990, Part IX, Line 25(A) has a value other than zero, and Item I "Tax-exempt status" is
either "501(c)(3)" or "501(c)(4)" or "4947(a)(1)", then Line 25(B), Line 25(C), and Line 25(D)
must have a value.
If Form 990, Part IV, Line 20a, checkbox "Yes" is checked, then Form 990, Part IV, Line 20b
checkbox "Yes" or checkbox "No" must be checked.
If Form 990, Part IV, Line 20b, checkbox "Yes" is checked and the tax period ending date in
the Return Header is "20110331" or later, then a binary attachment with Description "Audited
Financial Statements" must be present in the return.
If Form 990, Part IV, line 20b, checkbox "No" is checked and the tax period ending date in the
Return Header is "20110331" or later, reject the return.
f Form 990, Item I "Tax-exempt status" is "501(c)(29)", then Line 13b and Line 13c must have
a value.
If Form 990, Part V, Line 14a, checkbox "Yes" is checked, then Form 990, Part V, Line 14b
checkbox "Yes" or checkbox "No" must be checked.
If the "Tax Period Ending Date" in the Return Header equals one of the following values for a
return filed for Tax Year 2010 - ("20101231", "20110131", "20110228", "20110331",
"20110430", "20110531", "20110630", "20110731", "20110831", "20110930", "20111031",
"20111130") and Schedule H [Form 990] is present in the return, then the return cannot be
filed at this time. Please check the MeF web page under irs.gov for more information.
If Form 990, Part IV, Line 35b, checkbox "Yes" is checked, then Schedule R must be present
in the return.
Form 990, Part IX, Line 25 column (A) must equal the total of the column (A) amounts for
278
Error Category
Severity
Rule
Status
Missing
Document
Reject
Active
Missing Data
Missing
Document
Reject
Active
Reject
Active
Missing Data
Reject
Active
Missing Data
Missing
Document
Missing
Document
Reject
Active
Reject
Active
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Active
Incorrect Data
Reject
Reject
and Stop
Missing Data
Reject
Active
Missing Data
Reject
Active
Reject
Disabled
Reject
Reject
Active
Active
Missing
Document
Missing
Document
Missing
Document
Incorrect Data
Active
Rule Number
Rule Text
Error Category
F990-183
Lines 1 through Line 24e, plus or minus $100. If a value is not provided for any of the lines
involved in this rule, treat that line as having the value zero.
Due to the American Taxpayer Relief Act of 2012, MeF is not accepting the following forms at
this time.
Forms 5471, 5471 Sch J, 5471 Sch M, 5471 Sch O, 5884, 6478, 6765, 8820, 8834, 8844,
8845, 8864, 8874, 8900, 8908, 8909, 8910, 8911, 8912, and 8923.
F990-902-01
The "EIN" in the return must have been established as an exempt organization return filer in
the e-file database.
F990-910-01
The return type indicated in the return header must match the return type established with the
IRS for the EIN.
For each entry in the "Affiliate Listing" [AffiliateListing], (Affiliate Listing is attached to Item
H(b)), the combination of EIN, Name Control, and GEN (provided in Form 990), must match
data in the e-file database.
Tax Year of the return version (specified by the "returnVersion" attribute of the "Return"
element) of the return must match the "Tax Year" in the Return Header of the return.
F990-911-01
If "Terminated" checkbox is not checked, then in the Return Header, the tax period end date
must match data in the e-file database.
F990-913-01
Tax-exempt status specified in Item I, must match data in the efile database.
R0000-002
The return type must be specified for each return in the return header.
The return version (attribute 'returnVersion' of the Return element) must be specified for each
return in the return header.
'ReturnTypeCd' (specified in the Return Header) and the return version (specified by the
'returnVersion' attribute of the 'Return' element) of the return must match the return type and
the version supported by the Modernized e-File system.
For US Addresses, the first five digits of the Zip Code of the Filer's address in the Return
Header must be within the valid ranges of zip codes listed for the corresponding State
Abbreviation in Publication 4164.
SSN of the Preparer in the Return Header cannot be all zeros or all nines.
("PreparerFirmEIN") in the Return Header must not equal all nines.
If the element 'DiscussWithPaidPreparerInd' in the Return Header has a value of "Yes"
indicated, then the element 'PhoneNum' (in the parent element 'Preparer') must have a value.
The eight numeric digits of the PTIN (of the Preparer) following the letter P, must not equal all
zeros or all nines in the Return Header.
The number of return documents (forms, schedules, and supporting documents) included in
F990-906-01
F990-908-01
R0000-003
R0000-004-01
R0000-007
R0000-014-01
R0000-015-01
R0000-017-01
R0000-018-01
R0000-019
279
Severity
Rule
Status
Reject
and Stop
Disabled
Reject
Active
Reject
Active
Reject
Reject
and Stop
Active
Reject
Active
Active
Missing Data
Reject
Reject
and Stop
Reject
and Stop
Data Mismatch
Reject
and Stop
Active
Incorrect Data
Incorrect Data
Incorrect Data
Reject
Reject
Reject
Active
Active
Active
Missing Data
Reject
Active
Incorrect Data
Data Mismatch
Reject
Reject
Active
Active
Incorrect Data
Database
Validation
Error
Database
Validation
Error
Database
Validation
Error
Data Mismatch
Database
Validation
Error
Database
Validation
Error
Missing Data
Active
Active
Active
Rule Number
R0000-020
R0000-021
R0000-022
R0000-023
R0000-024
R0000-029
R0000-029
R0000-030-01
R0000-031
R0000-032-01
R0000-034
R0000-046
R0000-051
R0000-052-01
R0000-054-01
R0000-055-01
Rule Text
the return must equal the document count specified in the Return Data (documentCount
attribute of the ReturnData element of the Return).
If the Filer has a US address in the Return Header and State Abbreviation has the value "AA"
then the first three digits of the zip code must be 340.
The Employer Identification Number (EIN) of the Filer in the Return Header must not equal all
nines.
If the Filer has a US address in the Return Header and State Abbreviation has the value "AE"
then the first three digits of the zip code must be in the range 090 - 098.
If the Filer has a US address in the Return Header and if the value of City is "APO" or "FPO",
then the value of State must equal "AA", "AE" or "AP".
If the Filer has a US address in the Return Header and State Abbreviation has the value "AP"
then first three digits of the zip code must be in the range 962 - 966.
If the Signature Option "PIN Number" is selected (the element "SignatureOption" in the Return
Header has a value of "PIN Number") then the following fields must have a value in the Return
Header: "PractitionerPIN", "TaxpayerPIN", "Name" of the "Officer", "Title" of the "Officer",
"DateSigned" and "PINEnteredBy" Indicator.
If the Signature Option "PIN Number" is selected (the element "SignatureOption" in the Return
Header has a value of "PIN Number") then the following fields must have a value in the Return
Header: "PractitionerPIN", "TaxpayerPIN", "Name" of the "Officer", "Title" of the "Officer",
"DateSigned" and "PINEnteredBy" Indicator.
In the Return Header, if 'PractitionerPINGrp' is provided, then 'EFIN' in the 'PractitionerPINGrp'
must be the same as 'EFIN' in the 'OriginatorGrp'.
Taxpayer PIN in the Return Header cannot equal all zeros.
Signature Option in the Return Header is a required field and must have either the value
"Binary Attachment 8453 Signature Document" or "PIN Number".
If the Filer has a US address in the Return Header and State Abbreviation has the value "AA",
"AE" or "AP then the City must be "APO" OR "FPO".
For US Addresses, the fourth and fifth digit of the Zip Code of the Filer's address in the Return
Header cannot both be zeros ("00"), except when the Zip code is 00800, 20500, 34000,
00600, 96100, 96900.
The Submission Type in the IRS Submission Manifest must match the return type indicated in
the Return Header.
'TaxYear' specified in the IRS Submission Manifest must match 'TaxYr' in the Return Header.
The 'EFIN' in the IRS Submission Manifest must match 'EFIN' in the 'OriginatorGrp' in the
Return Header.
If the signature option "Binary Attachment 8453 Signature Document" is selected (the element
'SignatureOptionCd' in the Return Header has a value of "Binary Attachment 8453 Signature
Document", then a binary attachment with Description "8453 Signature Document" must be
present.
280
Error Category
Severity
Rule
Status
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Data Mismatch
Incorrect Data
Reject
Reject
Active
Active
Missing Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Data Mismatch
Active
Data Mismatch
Reject
Reject
and Stop
Reject
and Stop
Missing
Document
Reject
Active
Data Mismatch
Active
Active
Rule Number
R0000-057
R0000-058
R0000-060
R0000-067
R0000-079-01
R0000-080-01
R0000-081-01
R0000-082
R0000-120
R0000-142-01
R0000-143
Rule Text
Every attached file (i.e. binary attachment) must be referenced by the XML document that
represents it.
An XML document that represents a binary attachment must have a valid reference to an
attached file.
The EFIN in the Submission ID (the first six digits) must match the EFIN in the Submission
Manifest.
The attached files (i.e. binary attachments) in a submission zip archive must have distinct
names.
The EIN present in the IRS Submission Manifest must match the EIN provided in the Return
Header.
'TaxPeriodBeginDate' present in the IRS Submission Manifest must match 'TaxPeriodBeginDt'
provided in the Return Header.
The TaxPeriodEndDate present in the IRS Submission Manifest must match 'TaxPeriodEndDt'
provided in the Return Header.
The TaxPeriodBeginDate and TaxPeriodEndDate must be provided in the IRS Submission
Manifest.
The IRS Submission type that was filed is not being accepted by Modernized e-File (MeF) at
this time. Please check the MeF web page under irs.gov for more information. The
submission type filed was <type>.
If you are a paid tax return preparer, you must use a Preparer Tax Identification Number
(PTIN) issued by the Internal Revenue Service (IRS) to identify yourself in the paid preparer
section of the tax return. In future years, tax returns may be rejected if an SSN, or any number
that is not a valid PTIN, is included in this field.
R0000-148
Tax Year in the IRS Submission Manifest must have a value.
'TaxYr' in the Return Header must equal one of the following values for the processing year
2014 - ("2011", "2012", "2013").
'EIN' of the Filer in the Return Header must begin with "00" for submissions transmitted to the
Assurance Testing System (ATS).
R0000-904-03
Software ID in the Return Header must have passed testing for the form family and 'TaxYr'.
R0000-905-01
Electronic Filing Identification Number (EFIN) in the Return Header must be listed in the e-File
database and in accepted status.
R0000-144-02
R0000-922-01
R0000-931-01
Filer's EIN and Name Control in the Return Header must match data in the e-File database,
unless "Name Change" or "Name or Address Change" checkbox is checked, if applicable.
If "Final Return" or "Terminated" or "Termination" checkbox is not checked, then the "Tax
Period Ending Date" in the Return Header must be less than the "Received Date".
281
Error Category
Severity
Rule
Status
Missing Data
Reject
Active
Missing Data
Active
Missing Data
Reject
Reject
and Stop
Reject
and Stop
Reject
and Stop
Reject
and Stop
Reject
and Stop
Reject
and Stop
Unsupported
Reject
and Stop
Incorrect Data
Incorrect Data
Incorrect Data
Data Mismatch
Data Mismatch
Incorrect Data
Active
Active
Active
Active
Active
Active
Disabled
Active
Missing Data
Alert
Reject
and Stop
Incorrect Data
Reject
Active
Incorrect Data
Database
Validation
Error
Database
Validation
Error
Database
Validation
Error
Reject
Active
Reject
and Stop
Active
Reject
and Stop
Active
Incorrect Data
Reject
Reject
and Stop
Active
Active
Active
Rule Number
R0000-932-01
R0000-933-01
R0000-934-01
R0000-940
SA-F990-100
SA-F990-10101
SA-F990-10201
SA-F990-10301
SA-F990-10401
SA-F990-10501
SA-F990-10601
SA-F990-10801
SA-F990-10901
Rule Text
If "Amended Return" or (Superseded for 1120/1120S/1120-F/1041) checkbox is not checked,
then taxpayer TIN in the Return Header must not be the same as a TIN of a previously
accepted electronic return for the return type and tax period indicated in the tax return.
If "Amended Return" or (Superseded for 1120/1120S/1120-F/1041) checkbox is not checked,
then taxpayer TIN in the Return Header must not be the same as a TIN of a previously
accepted paper return for the return type and tax period indicated in the tax return.
If the signature option "PIN Number" is selected (the element "SignatureOptionCd" in the
Return Header has a value of "PIN Number"), then a binary attachment with Description
"Binary Attachment 8453 Signature Document" must not be present in the return.
If the checkbox "Final Return" or "Terminated" or "Termination" is not checked or if the
checkbox "Initial Return" is not checked or if the return is NOT less than 12 months (364 days
from the "Tax Period Beginning Date" to the "Tax Period Ending Date" in the Return Header),
then the "Tax Period Ending Date" in the Return Header must equal one of the following
values for a return filed for Tax Year 2013 - ("20131231", "20140131", "20140228",
"20140331", "20140430", "20140531", "20140630", "20140731", "20140831", "20140930",
"20141031", "20141130") OR [the tax period ending date must be 1-3 days after the beginning
of the month or the tax period ending date must be 1-6 days before the end of the month.
If Schedule A (Form 990 or 990-EZ), Part I, Line 11 checkbox is checked, then at least one
complete entry must be provided in the list "information about supported organizations"
(Schedule A, Part I, Line 11h).
If Schedule A (Form 990 or 990-EZ), Part I, Line 5, Line 7, or Line 8 checkbox is checked, then
Part II Line 6(f) must have a value.
If Schedule A (Form 990 or 990-EZ), Part I, Line 5, Line 7, or Line 8 checkbox is checked, and
Part II, Line 13 checkbox is not checked, then Part II Line 14 must have a value.
If Schedule A (Form 990 or 990-EZ), Part I, Line 9 checkbox is checked, then Part III, Line 8(f)
must have a value.
If Schedule A (Form 990 or 990-EZ), Part I, Line 9 checkbox is checked, and Part III, Line 14
checkbox is not checked, then Part III, Line 15 must have a value.
If Schedule A (Form 990 or 990-EZ), Part I, Line 9 checkbox is checked, and Part III, Line 14
checkbox is not checked, then Part III, Line 17 must have a value.
If Schedule A (Form 990 or 990-EZ), Part I, Line 11 checkbox is checked, then one of the
checkboxes for Lines -11a through 11d must be checked.
If Schedule A (Form 990 or 990-EZ), Part I, Line 5, Line 7, or Line 8 checkbox is checked, then
Part II Line 6(f) must equal the sum of [Line 1(f) plus (+) Line 2(f) plus (+) Line 3(f)] minus (-)
Line 5(f) plus or minus $100. If a value is not provided for any of the lines involved in this rule,
then treat that line as having the value zero.
If Schedule A (Form 990 or 990-EZ), Part I, Line 5, Line 7, or Line 8 checkbox is checked, then
Part II Line 11(f) must equal the sum of Line 4(f) plus (+) Line 8(f) plus (+) Line 9(f) plus (+)
Line 10(f) plus or minus $100. If a value is not provided for any of the lines involved in this rule,
then treat that line as having the value zero.
282
Error Category
Severity
Rule
Status
Duplicate
Condition
Reject
Active
Duplicate
Condition
Reject
Active
Incorrect Data
Reject
and Stop
Active
Incorrect Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Disabled
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Rule Number
SA-F990-11001
SA-F990-11201
SA-F990-11301
SA-F990-11401
SA-F990-115
SB-F990-00101
SB-F990-00201
SB-F990-00301
SB-F990-00401
SB-F990-00501
SB-F990-01201
Rule Text
If Schedule A (Form 990 or 990-EZ), Part I, Line 9 checkbox is checked, then Part III Line 8(f)
must equal the sum of [Line 1(f) plus (+) Line 2(f) plus (+) Line 3(f) plus (+) Line 4(f) plus (+)
Line 5(f)] minus (-) the sum of [Line 7a(f) plus (+) Line 7b(f)] plus or minus $100. If a value is
not provided for any of the lines involved in this rule, then treat that line as having the value
zero.
If Schedule A (Form 990 or 990 - EZ), Part I Line 5, Line 7, or Line 8 checkbox is checked,
then Part II Line 1(f) must equal the sum of Line 1(a) plus (+) Line 1(b) plus (+) Line 1(c) plus
Line 1(d) plus Line 1(e) plus or minus $1. If the value is not provided for any of the lines
involved in this rule, then treat that line has having the value zero.
If Schedule A (Form 990 or 990 - EZ), Part I Line 9 checkbox is checked, then Part III Line 1(f)
must equal the sum of Line 1(a) plus (+) Line 1(b) plus (+) Line 1(c) plus Line 1(d) plus Line
1(e) plus or minus $1. If the value is not provided for any of the lines involved in this rule, then
treat that line has having the value zero.
If Schedule A [Form 990 or 990EZ], Part I, Line 9 checkbox is checked, then Part III Line 13(f)
must equal the sum of Line 6(f) plus (+) Line 10a(f) plus (+) Line 10b(f) plus (+) Line 11(f) plus
(+) Line 12(f) plus or minus $100. If a value is not provided for any of the lines involved in this
rule, then treat that line as having the value zero.
If Schedule A [Form 990 or 990EZ], 'ExplanationTxt' has a value, then a description must be
provided for 'FormAndLineReferenceDesc'.
If Schedule B (Form 990, 990-EZ, or 990-PF), checkbox "501(c)( ) (enter number)
organization" is checked, then Type of 501(c) Organization must be specified in the
parenthesis ('organization501cTypeTxt' must have a value).
If Schedule B (Form 990, 990-EZ, or 990-PF), Item "Organization type" is not equal to
"501(c)(7)" and "501(c)(8)" and "501(c)(10)", then no more than one of the four checkboxes,
one under "General Rule" and three under "Special Rules" must be checked.
If Schedule B (Form 990, 990-EZ, or 990-PF), "Special Rules" first checkbox '...met 1/3
support test' 'SpclRuleMetOneThirdSuprtTestInd' is checked, then Item "Organization type"
must be equal to "501(c)(3)" 'Organization type "501(c)" must be checked and the value in
parenthesis must be equal to 3).
If Schedule B (Form 990, 990-EZ, or 990-PF), "Special Rules" second checkbox '...received
total contributions of more than 1,000' 'TotContriRcvdMore1000Ind' is checked or "Special
Rules" third checkbox '...received some contributions no more than 1,000'
'TotContriRcvdUpTo1000Ind' is checked, then Item "Organization type" must be equal to
"501(c)(7)" or "501(c)(8)" or "501(c)(10)" 'Organization type "501(c)" must be checked and the
value in parenthesis must be equal to 7 or 8 or 10).
If Schedule B (Form 990, 990-EZ, or 990-PF), "Special Rules" third checkbox '...received
some contributions no more than 1,000' 'TotContriRcvdUpTo1000Ind' is checked, then 'total
contribution amount' 'totalContributions' must have a value.
If Schedule B (Form 990, 990-EZ, or 990-PF), checkbox for "General Rule" is checked or
"Special Rules" first checkbox '...met 1/3 support test' is checked or "Special Rules" second
283
Error Category
Severity
Rule
Status
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Rule Number
SB-F990-01301
SC-F990-001
SD-F990-001
SE-F990-001
SF-F990-001
SG-F990-001
SH-F990-001
SI-F990-001
SJ-F5471-001
SJ-F5471-002
SJ-F990-001
SK-F990-001
SL-F990-001
SM-F5471-001
SM-F5471-002
SM-F990-001
SN-F990-001
Rule Text
checkbox '...received total contributions of more than 1,000' is checked, then one or more
entries in Part I "Contributors" ("ContributorInfo") must be provided.
On Schedule B (Form 990, 990-EZ, or 990-PF), Part I each entry for "Contributors" must be
complete. If Column (b) for an entry in Part I contains the value "Pd. 527(j)(1)" (checkbox
"Pd527j1 is checked), then "Aggregate contributions" must have a value. If Column (b) for an
entry contains a value other than "Pd. 527(j)(1)", then "Number", "Name", "Address" and
"Aggregate contributions" must have a value and one or more of the checkboxes for Type of
Contribution - "Person", "Payroll" or "Noncash" must be checked.
If Schedule C [Form 990 or 990EZ], 'ExplanationTxt' has a value, then a description must be
provided for 'FormAndLineReferenceDesc'.
If Schedule D [Form 990], 'ExplanationTxt' has a value, then a description must be provided
for 'FormAndLineReferenceDesc'.
If Schedule E [Form 990 or 990EZ], 'ExplanationTxt' has a value, then a description must be
provided for 'FormAndLineReferenceDesc'.
If Schedule F [Form 990], 'ExplanationTxt' has a value, then a description must be provided for
'FormAndLineReferenceDesc'.
If Schedule G [Form 990 or 990EZ], 'ExplanationTxt' has a value, then a description must be
provided for 'FormAndLineReferenceDesc'.
If Schedule H [Form 990], 'ExplanationTxt' has a value, then a description must be provided
for 'FormAndLineReferenceDesc'.
If Schedule I [Form 990], 'ExplanationTxt' has a value, then a description must be provided for
'FormAndLineReferenceDesc'.
If Schedule J (Form 5471) is present in the return, then it must be referenced from one and
only one Form 5471.
Schedule J (Form 5471), 'ForeignCorporationEIN' or 'ForeignEntityReferenceIdNumber' must
have a value.
If Schedule J [Form 990], 'ExplanationTxt' has a value, then a description must be provided for
'FormAndLineReferenceDesc'.
If Schedule K [Form 990], 'ExplanationTxt' has a value, then a description must be provided for
'FormAndLineReferenceDesc'.
If Schedule L [Form 990 or 990EZ], 'ExplanationTxt' has a value, then a description must be
provided for 'FormAndLineReferenceDesc'.
If Schedule M (Form 5471) is present in the return, then it must be referenced from one and
only one Form 5471.
Schedule M (Form 5471) 'ForeignCorporationEIN' or 'ForeignEntityReferenceIdNumber' must
have a value.
If Schedule M [Form 990], 'ExplanationTxt' has a value, then a description must be provided
for 'FormAndLineReferenceDesc'.
If Schedule N [Form 990 or 990EZ], 'ExplanationTxt' has a value, then a description must be
provided for 'FormAndLineReferenceDesc'.
284
Error Category
Severity
Rule
Status
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Incorrect Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Incorrect Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Rule Number
Rule Text
Error Category
Severity
Rule
Status
Incorrect Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Incorrect Data
Reject
Reject
Active
Active
Unsupported
Reject
Active
Unsupported
Reject
Active
Data Mismatch
Reject
Active
Unsupported
Incorrect Data
Reject
Reject
Active
Active
Unsupported
Reject
Active
Unsupported
Reject
and Stop
Active
Incorrect Data
Reject
and Stop
Active
Reject
and Stop
Active
Reject
Active
Reject
Active
Reject
Reject
and Stop
Reject
and Stop
Active
STATE-018
If Schedule O (Form 5471) is present in the return, then it must be referenced from one and
only one Form 5471.
Schedule O (Form 5471) 'ForeignCorporationEIN' or 'ForeignEntityReferenceIdNumber' must
have a value.
If Schedule O [Form 990 or 990EZ], 'ExplanationTxt' has a value, then a description must be
provided for 'FormAndLineReferenceDesc'.
The agency to which a State Submission is filed must participate in the Fed/State program.
A copy of an IRS EO Submission is created only when the IRS EO Submission is received via
the Web Services Channel.
A copy of an IRS EO Submission is created only for states that participate in the Fed/State
program.
The Submission Category of a State Submission must match Submission Category of the
referenced IRS Submission.
If IRS Submission ID is not provided in the State Submission Manifest, the State must
participate in the State Stand Alone Program.
The IRS Submission ID referenced in the State Submision must be that of an IRS Return.
State Returns can only be submitted via the Application-to-Application (A2A) Channel or the
Internet Filing Application (IFA) Channel.
The State Submission category that was filed is not being accepted by Modernized e-File
(MeF) at this time. Please check the MeF web page under irs.gov for more information. The
submission category filed was <category>.
If the Submission Category in the State Submission Manifest has a value of ("CORP" or
"PART" or "IND" or "EO"), then 'TaxYear' in the State Submission Manifest must be be valid
for the current or prior year returns that are being accepted by Modernized e-File (MeF).
In the State Submission Manifest, if the Submission Category has a value of ("CORP" or
"CORPEP" or "PART" or "PARTEP" or "EO" or "ESTRST" or "ESTRSTEP"), then
('FederalEIN' and 'NameControl' ) or 'TempID' must have a value.
STATE-901
The IRS Submission ID referenced in the State Submission Manifest must be present in the eFile database.
STATE-902
The IRS Submission ID referenced in the State Submission Manifest must be in accepted
status.
STATE-903
Electronic Filing Identification Number (EFIN) in the State Submission Manifest must be
approved and present in the e-File database.
Incorrect Data
Database
Validation
Error
Database
Validation
Error
Database
Validation
Error
T0000-013
The Message ID must be globally unique.
Incorrect Data
T0000-014
The Submission ID must be globally unique.
Incorrect Data
SO-F5471-001
SO-F5471-002
SO-F990-001
STATE-001
STATE-002-01
STATE-003-01
STATE-005
STATE-006
STATE-007
STATE-009
STATE-012
STATE-015
285
Active
Active
Rule Number
Rule Text
Error Category
T0000-016
The ETIN in the Message ID (the first five digits) must match the ETIN provided with the
request.
The Message ID must be 20 positions in length and conform to the following format: 12 digits
followed by 8 alphanumeric characters (only lower case alphabetic characters allowed).
T0000-017
The Submission ID must be 20 characters in length.
T0000-900
Transmission cannot be a duplicate of a previously accepted transmission.
X0000-005
X0000-011
The XML data has failed schema validation.
The namespace declarations in the root element of the return ('Return' element) must be as
follows:The default namespace shall be set to "http://www.irs.gov/efile" (xmlns=
"http://www.irs.gov/efile").The namespace prefix "efile" shall be bound to the namespace
"http://www.irs.gov" (xmlns:efile="http://www.irs.gov/efile").
The SOAP envelope structure in the Transmission file must conform to the SOAP 1.1
specification.
For each SubmissionID provided in the transmission manifest there must be a submission zip
archive entry present in the Attachment Zip file whose name (without the ".zip" extension)
matches the SubmissionID.
All entries in the submission zip archive (zip file that is the submission) must begin with
"manifest/" or "/manifest/" or "xml/" or "/xml/" or "attachment/" or "/attachment/" (all lower case
characters).
X0000-012
The name of a binary attachment file must be less than or equal to 64 bytes.
Incorrect Data
X0000-015
Each zip entry in the Attachment Zip file must end with ".zip" extension.
X0000-017
ZIP Entry names in the transmission ZIP archive must be unique.
A submission zip archive (zip file that is the submission) must contain exactly one entry that
begins with "manifest/" or "/manifest/" and is followed by the file name "manifest.xml". The
entry name must use lower case characters ('a' through 'z') only and the separator must be the
forward slash character.
A submission zip archive (zip file that is the submission) must contain exactly one entry that
consists of "xml/" or "/xml/" (all lower case characters) followed by a file name.
A submission zip archive (zip file that is the submission) may contain zero or more entries that
begin with "attachment/" or "/attachment/" and each is followed by a file name. The entry
name must use lower case characters ('a' through 'z') only and the separator must be the
forward slash character.
The submission zip archive entries (zip files) in the container zip file must be in the root
directory of the container zip file.
Data Mismatch
Duplicate
Condition
T0000-015
X0000-008
X0000-009
X0000-010
X0000-018
X0000-019
X0000-020
X0000-021
286
Incorrect Data
Incorrect Data
Incorrect Data
Duplicate
Condition
XML Error
Severity
Reject
and Stop
Reject
and Stop
Reject
and Stop
Reject
and Stop
Reject
and Stop
Rule
Status
Active
Active
Active
Active
Active
XML Error
Reject
and Stop
Reject
and Stop
Active
Incorrect Data
Reject
and Stop
Active
XML Error
Incorrect Data
Incorrect Data
Incorrect Data
Incorrect Data
Missing Data
Reject
and Stop
Reject
and Stop
Reject
and Stop
Reject
and Stop
Reject
and Stop
Reject
and Stop
Reject
and Stop
Reject
and Stop
Active
Active
Active
Active
Active
Active
Active
Active
Active
Tax Year 2013v3.1 990 Business Rules
Release 9.0
Rule Number
Rule Text
Error Category
X0000-022
The names of ZIP Entries (files) within the attachments zip file (the container zip file that
contains zip files for all submission) must be unique.
Duplicate
Condition
X0000-024
Unable to read a binary attachment in the Submission Zip Archive.
Incorrect Data
X0000-025
Unable to read XML data from the Submission Zip Archive.
The count of SubmissionIDs provided in the transmission manifest must match the count of
submission zip archive entries in the Attachment Zip file.
Year (YYYY) in the SubmissionID must be processing year.
A single PDF file must not exceed 60MB insize.
Incorrect Data
X0000-026
X0000-027
X0000-028
X0000-029
Incorrect Data
Incorrect Data
Incorrect Data
X0000-030
A binary attachment submitted in the PDF format must begin with the file header "%PDF-".
The size and CRC32 checksum value must be provided for the submission XML file (i.e. xml
data file that starts with "xml/" or "/xml/").
Incorrect Data
X0000-031
Zip Entry names must consist of ASCII characters only.
Incorrect Data
X0000-032
Unable to extract submission Zip Archive from the Message Attachment zip file.
Modernized e-File (MeF) accepts submissions only in the Unicode Transformation Format-8
(UTF-8) format.
Incorrect Data
X0000-033
990-BusinessRules-TY2013v3.1-PKG-12022013.doc
287
Incorrect Data
Incorrect Data
Severity
Rule
Status
Reject
Reject
and Stop
Reject
and Stop
Reject
and Stop
Reject
Reject
Reject
and Stop
Reject
and Stop
Reject
and Stop
Reject
and Stop
Reject
and Stop
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Page 14 of 14
990PF BUSINESS RULES FOR TAX YEAR 2013
Version 2013v3.1
Rule Number
F5471-034-01
F5471-035-01
F5471-036-01
F5471-037-01
F5471-038-01
F5471-039-01
F5471-040-01
F5471-041-01
F5471-042-01
F5471-043-01
F5471-044-01
Rule Text
If Form 5471, 'dormantForeignCorporationCd' is not present in the Return, and Form 5471,
Item B, checkbox "3" is checked, then one or more "Category 3 Filer Statements"
[Category3FilerStatement] must be attached.
If Form 5471, 'dormantForeignCorporationCd' is not present in the Return, and Form 5471,
Schedule C, Line 8, Columns "Functional Currency" or "US Dollars" has a non-zero value,
then "Other Income Statement" [OtherIncomeForm5471Statement] must be attached.
If Form 5471, 'dormantForeignCorporationCd' is not present in the Return, and Form 5471,
Schedule C, Line 16, Columns "Functional Currency" or "US Dollars" has a non-zero value,
then "Itemized Other Deductions Schedule" [ItemizedOtherDeductionsSchedule2] must be
attached.
If Form 5471, 'dormantForeignCorporationCd' is not present in the Return, and Form 5471,
Schedule H, Line 2h, Columns "Net Additions" or "Net Subtractions" has a non-zero value,
then "Earnings and Profits Other Adjustments Statement" [EarningsAndProfitsOtherAdjStmt]
must be attached.
If Form 5471, 'dormantForeignCorporationCd' is not present in the Return, and Form 5471,
Schedule F, Line 6, Column (a) or Column (b) has a non-zero value, then "Investment In
Subsidiaries Statement" [InvestmentInSubsidiariesStmt] must be attached.
If Form 5471, 'dormantForeignCorporationCd' is not present in the Return, and Form 5471,
Schedule G, Line 1, checkbox 'Yes' is checked, then one or more "Owns Foreign
Partnership Statement" [OwnsForeignPartnershipStmt] must be attached.
If Form 5471, 'dormantForeignCorporationCd' is not present in the Return, and Form 5471,
Schedule F, Line 4, Column (a) or Column (b) has a non-zero value, then "Itemized Other
Current Assets Schedule" [ItemizedOtherCurrentAssetsSchedule] must be attached.
If Form 5471, 'dormantForeignCorporationCd' is not present in the Return, and Form 5471,
Schedule F, Line 7, Column (a) or Column (b) has a non-zero value, then "Itemized Other
Investments Schedule" [ItemizedOtherInvestmentsSchedule] must be attached.
If Form 5471, 'dormantForeignCorporationCd' is not present in the Return, and Form 5471,
Schedule F, Line 12, Column (a) or Column (b) has a non-zero value, then "Itemized Other
Assets Schedule" [ItemizedOtherAssetsSchedule] must be attached.
If Form 5471, 'dormantForeignCorporationCd' is not present in the Return, and Form 5471,
Schedule F, Line 15, Column (a) or Column (b) has a non-zero value, then "Itemized Other
Current Liabilities Schedule" [ItemizedOtherCurrentLiabilitiesSchedule] must be attached.
If Form 5471, 'dormantForeignCorporationCd' is not present in the Return, and Form 5471,
Schedule F, Line 17, Column (a) or Column (b) has a non-zero value, then "Itemized Other
288
Error Category
Severity
Rule
Status
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Missing
Document
Reject
Active
Reject
Active
Reject
Active
Missing
Document
Missing
Document
Rule Number
F5471-071
F990-183
F990-901-01
F990PF-001-01
F990PF-002-01
F990PF-003-01
F990PF-005-01
F990PF-006-01
F990PF-007-01
F990PF-008-01
F990PF-009-01
F990PF-010-01
F990PF-011-01
F990PF-012-01
F990PF-013-01
F990PF-014-01
F990PF-015-01
Rule Text
Liabilities Schedule" [ItemizedOtherLiabilitiesSchedule] must be attached.
Form 5471 'EmployerEIN' or 'ForeignEntityReferenceIdNumber' must have a value.
Due to the American Taxpayer Relief Act of 2012, MeF is not accepting the following forms
at this time.
Forms 5471, 5471 Sch J, 5471 Sch M, 5471 Sch O, 5884, 6478, 6765, 8820, 8834, 8844,
8845, 8864, 8874, 8900, 8908, 8909, 8910, 8911, 8912, and 8923.
If "Final Return" checkbox is not checked, then in the Return Header, the tax period end
date must match data in the e-file database.
If Form 990-PF, Part I, Line 2 checkbox "Check if the foundation is not required to attach
Schedule B" is not checked, and Line 1(a) has a value greater than or equal to 5000, then
Schedule B (Form 990, 990-EZ, or 990-PF) must be present in the return.
Form 990-PF, Part I, Line 7(b) must equal Part IV, Line 2, if Part IV, Line 2 is non-negative.
If Part IV, Line 2 is a negative number, Part I, Line 7(b) must equal zero.
Form 990-PF, Part I, Line 27b(b) must equal [Line 12(b) minus (-) Line 26(b)], if the result is
non-negative. If the result of the calculation is a negative number, Part I, Line 27b(b) must
equal zero.
If Form 990-PF, Part VI, Line 1b is checked and Part V, "Was the organization liable for the
section 4942 tax on the distributable amount of any year in the base period" has a choice of
'Yes' indicated, then Part V, Line 1 through 8 must not have a value.
If Form 990-PF, Part VI, Line 1b is checked and Item G, checkbox "Initial Return" is
checked, then Part V, Line 1 through 8 must not have a value
If Form 990-PF, Part VI, Line 1b is checked, then Part V, Line 4 must equal Part X, Line 5.
If Form 990-PF, Part VI, Line 1b is checked, then Part V, Line 8 must equal Part XII, Line 4.
If Form 990-PF, Part VI, Line 1a checkbox is checked, then Line 1 must equal N/A (the
literal value "N/A").
If Form 990-PF, Part VI, Line 1a checkbox is checked, then Part VII-A, Line 9 must have a
choice of 'Yes' indicated.
If Form 990-PF, Part VI, Line 1b checkbox is checked, then Part VI, Line 1 must equal 1% of
Part I, Line 27b(b).
If Form 990-PF, Part VI, Line 1b checkbox is checked, then Part V, Line 8 must be greater
than or equal to Part V, Line 7.
If Form 990-PF, Part VI, Line 1a checkbox and Line 1b checkbox are not checked, then Part
VI, Line 1 must equal 2% of Part I, Line 27b(b).
If Form 990-PF, Part VI, Line 2 has a value greater than zero, Item H checkbox "Section
4947(a)(1) nonexempt charitable trust" or checkbox "Other taxable private foundation" must
be checked.
Form 990-PF, Part VI, Line 3 must equal Part VI, Line 1 plus (+) Part VI, Line 2. If a value is
not provided for any of the lines involved in this rule, treat that line as having the value zero.
289
Error Category
Severity
Rule
Status
Missing Data
Reject
Active
Incorrect Data
Database
Validation
Error
Reject
and Stop
Disabled
Reject
Active
Missing
Document
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Data Mismatch
Data Mismatch
Reject
Reject
Reject
Active
Active
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Math Error
Reject
Active
Rule Number
F990PF-016-01
F990PF-017-01
F990PF-018-01
F990PF-019-01
F990PF-020-01
F990PF-021-01
F990PF-024-01
F990PF-026-01
F990PF-029-01
F990PF-030-01
F990PF-031-01
F990PF-032-01
F990PF-033-01
F990PF-034-01
F990PF-035-01
F990PF-037-01
F990PF-038-01
Rule Text
If Form 990-PF, Part VI, Line 4 has a value greater than zero, then Item H checkbox
"Section 4947(a)(1) nonexempt charitable trust" or checkbox "Other taxable private
foundation" must be checked.
Form 990-PF, Part VI, Line 5 must equal [Part VI, Line 3 minus(-) Part VI Line 4], if the result
is non-negative. If the result of the calculation is a negative number, Part VI, Line 5 must
equal zero.
If Form 990-PF, Item G "Amended Return" checkbox is not checked, then Part VI, Line 7
must equal the sum of Line 6a plus(+) Line 6c plus(+) Line 6d.
If Form 990-PF, Part VI, Line 8, checkbox "If Form 2220 is attached" is checked, Form 2220
must be attached.
If Form 2220 is present in the return, then Form 990-PF, Part VI, Line 8 must equal Form
2220, "Penalty".
If Form 990-PF, Part VI, [ Line 5 plus(+) Line 8 ] is greater than Line 7, then [Line 5 plus(+)
Line 8 minus (-) Line 7] must equal Line 9. If a value is not provided for any of the lines
involved in this rule, treat that line as having the value zero.
Form 990-PF, Part VI, sum of amounts in Line 11 must be less than or equal to Line 10.
Form 990-PF, Part VIII, Line 1, one or more entries in the list "List all officers, directors,
trustees, foundation managers and their compensation" must be provided. Each entry must
have all of the following values: Name, address, title, average hours per week and
compensation.
If Form 990-PF, Part VII-A, Line 9 has a choice of 'Yes' indicated, then at least one
charitable activity must be listed in Part IX-A.
Form 990-PF, Part X, Line 6 must equal 5% of Line 5.
If Form 990-PF, Part XI, checkbox "Distributable Amount" is not checked and (Form 990-PF,
Item H, checkbox "Section 501(c)(3) exempt private foundation" or checkbox "Section
4947(a)(1) nonexempt charitable trust' is checked, Part XI, Line 7 must have a value.
If "Borrowed Funds Election" [BorrowedFundsElection] is not present in the return, then
Form 990-PF, Part XII, Line 1a must equal Part I, Line 26, column(d).
If Form 990-PF, Part XI, checkbox "Distributable Amount" is not checked and (Form 990-PF,
Item H, checkbox "Section 501(c)(3) exempt private foundation" or checkbox "Section
4947(a)(1) nonexempt charitable trust' is checked, Part XIII, Line 1d must have a value.
If Form 990-PF, Part XI, checkbox "Distributable Amount" is not checked and (Form 990-PF,
Item H, checkbox "Section 501(c)(3) exempt private foundation" or checkbox "Section
4947(a)(1) nonexempt charitable trust' is checked, Part XIII, Line 6f(d) must have a value.
If Form 990-PF, Part VII-A, Line 9 has a choice of 'Yes' indicated, then Part XIV, Line 2a(a)
must have a value.
If Form 990-PF, Part VII-A, Line 9 has a choice of 'Yes' indicated, then Part XIV, Line 2c(e)
must have a value.
If Form 990-PF, Part VII-A, Line 9 has a choice of 'Yes' indicated, then one or more of the
following groups of fields in Part XIV must have a value: [ Line 3a(1)(e) and Line 3a(2)(e) ]
290
Error Category
Severity
Rule
Status
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Math Error
Missing
Document
Reject
Active
Reject
Active
Data Mismatch
Reject
Active
Math Error
Incorrect Data
Reject
Reject
Active
Active
Missing Data
Reject
Active
Missing Data
Incorrect Data
Reject
Reject
Active
Active
Missing Data
Reject
Active
Data Mismatch
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Rule Number
F990PF-040-01
F990PF-041-01
F990PF-042-01
F990PF-043-01
F990PF-044-01
F990PF-053-01
F990PF-054-01
F990PF-055-01
F990PF-056-01
F990PF-057-01
F990PF-058-01
F990PF-059-01
F990PF-060-01
F990PF-061-01
Rule Text
OR Line 3b(e) OR [ Line 3c(1)(e) and Line 3c(2)(e) and Line 3c(3)(e) and Line 3c(4)(e) ].
If Form 990-PF, [ Item H, checkbox "Section 501(c)(3) exempt private foundation" or
checkbox "Section 4947(a)(1) nonexempt charitable trust" is checked ] AND [Part VII-A, Line
7 has a choice of 'Yes' indicated OR Part II, Line 16(b) is greater than 5000] AND [Part I,
Line 25(a) or Line 25(d)] has a value, then at least one entry must be provided in Part XV,
Line 3a in the list "Grants and contributions paid during the year".
Form 990-PF, Part XV, Line 3a, for each entry in the list "Grants and contributions paid
during the year", if a name is present, the "Address of the recipient", "Purpose of the grant"
and the "Amount" must be provided.
Form 990-PF, Part XV, Line 3b, for each entry in the list "Grants and contributions approved
for future payment", if a name is present, the "Address of the recipient", "Purpose of the
grant" and the "Amount" must be provided.
Form 990-PF, Part XVII, Line 2a has a choice of 'Yes' indicated, then at least one complete
entry must be provided in Line 2b.
Form 990-PF, Part XVII, if a choice of 'Yes' is indicated for any of the lines - 1a through 1c,
then at least one complete corresponding entry must be provided for Line 1d.
If the timestamp in the GTX key is after the due date of the return (four and one half months
after the 'TaxPeriodEndDt' in the Return Header), then the 'RequestedPaymentDt' in the
"IRS Payment" [IRS Payment] must not be later than the date the return was received and
must not be prior to five days before the date the return was received by the IRS.
If Form 990-PF, Item G, "Final Return" checkbox is checked, then Part VII-A, Line 5
checkbox "Yes" must be checked.
If Form 990-PF, Item G, "Final Return" checkbox is checked, then Part VI, line 11
'AppliedToESTaxAmt', AmountCreditedToNextYear, must be a value of zero.
If Form 990-PF, Part I, Line 14, column (a) is greater than 50,000 and Part VIII, Line 2,
column (a) contains a value, then each entry in Part VIII, Line 2 must have all of the
following values: address, title, average hours per week and compensation.
If Form 990-PF, Part I, Line 16a, 16b, or 16c, column (a) is greater than 50,000 and Part
VIII, Line 3, column (a) contains a value, then each entry in Part VIII, Line 3 must have all of
the following values: address, type of service and compensation.
If Form 990-PF, Item G, "Final Return" checkbox is checked, then "Total Assets" (End of
Year) Part II, Line 16, column (b) must be a value of zero.
If Form 990-PF, Part VII-A, Line 15 checkbox is checked, then Item H checkbox "Section
4947(a)(1) nonexempt charitable trust" must be checked.
If Form 990-PF, Part VII-A, Line 15 checkbox is checked and the Preparer Name in the
Return Header is provided, then either SSN or PTIN of the Preparer or EIN of the Preparer
Firm must have a value.
If Form 990-PF, Part VII-A, Line 15 checkbox is checked and the name of the Preparer Firm
in the Return Header is provided, then either SSN or PTIN of the Preparer or EIN of the
Preparer Firm must have a value.
291
Error Category
Severity
Rule
Status
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Rule Number
F990PF-064-01
F990PF-065-01
F990PF-066
F990PF-902-01
F990PF-905-01
F990PF-906-01
FPYMT-018-01
FPYMT-036-01
FPYMT-069-01
FPYMT-086
FPYMT-087
R0000-002
R0000-003
R0000-004-01
R0000-007
R0000-014-01
Rule Text
If the timestamp (in the GTX key or Response to Send Submissions Request) is on or
before the due date of the return (four and one half months after the 'TaxPeriodEndDt' in the
Return Header), then the 'RequestedPaymentDt' in the "IRS Payment" [IRS Payment] must
be on the due date or before the due date but not more than 5 days prior to the received
date.
If Form 990-PF, [ Item H, checkbox "Section 501(c)(3) exempt private foundation" or
checkbox "Section 4947(a)(1) nonexempt charitable trust" is checked ] and [Part VII-A, Line
7 has a choice of 'Yes' indicated OR Part II, Line 16(b) is greater than 5000], then Part XV,
Line 2 checkbox must be checked OR at least one complete entry for submission
information (Lines 2a through 2d) must be provided.
If General Explanation Attachment [Form 990PF], 'MediumExplanationTxt' has a value, then
a description must be provided for 'FormAndLineReferenceDesc'.
If Form 990-PF, Part VI, Line 1a checkbox is checked, then the organization must have a
foundation code "02" in the e-file database.
If Form 990-PF, Item G, "Initial return of a former public charity" checkbox is not checked,
then the EIN in the return must have been established as a private foundation return filer in
the e-file database.
If Form 990-PF, Item G, "Initial return of a former public charity" checkbox is not checked,
then Item H, the type of organization checked must match data in the e-file database.
Taxpayer's Day Time Phone Number in IRS Payment Record cannot equal all zeros.
"Payment Amount" in the "IRS Payment" [IRS Payment] must not be greater than 200% of
Form 990-PF, Part VI, Line 9, but cannot be greater than 99999999.
'PaymentAmt' in the IRS ES Payment Record must not be greater than 99,999,999.
'EstimatedPaymentDueDt' in the IRS ES Payment Record must not be more than 5 days
prior to the received date.
'EstimatedPaymentDueDt' in the IRS ES Payment Record must not be more than one year
after the received date.
The return type must be specified for each return in the return header.
The return version (attribute 'returnVersion' of the Return element) must be specified for
each return in the return header.
'ReturnTypeCd' (specified in the Return Header) and the return version (specified by the
'returnVersion' attribute of the 'Return' element) of the return must match the return type and
the version supported by the Modernized e-File system.
For US Addresses, the first five digits of the Zip Code of the Filer's address in the Return
Header must be within the valid ranges of zip codes listed for the corresponding State
Abbreviation in Publication 4164.
SSN of the Preparer in the Return Header cannot be all zeros or all nines.
292
Error Category
Severity
Rule
Status
Incorrect Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Database
Validation
Error
Database
Validation
Error
Database
Validation
Error
Incorrect Data
Reject
Active
Reject
Active
Reject
Active
Reject
Reject
Active
Active
Incorrect Data
Incorrect Data
Reject
Reject
Active
Active
Incorrect Data
Reject
Active
Incorrect Data
Active
Missing Data
Reject
Reject
and Stop
Reject
and Stop
Data Mismatch
Reject
and Stop
Active
Incorrect Data
Incorrect Data
Reject
Reject
Active
Active
Missing Data
Active
Active
Rule Number
Rule Text
Error Category
Severity
Rule
Status
R0000-015-01
("PreparerFirmEIN") in the Return Header must not equal all nines.
If the element 'DiscussWithPaidPreparerInd' in the Return Header has a value of "Yes"
indicated, then the element 'PhoneNum' (in the parent element 'Preparer') must have a
value.
The eight numeric digits of the PTIN (of the Preparer) following the letter P, must not equal
all zeros or all nines in the Return Header.
The number of return documents (forms, schedules, and supporting documents) included in
the return must equal the document count specified in the Return Data (documentCount
attribute of the ReturnData element of the Return).
If the Filer has a US address in the Return Header and State Abbreviation has the value
"AA" then the first three digits of the zip code must be 340.
The Employer Identification Number (EIN) of the Filer in the Return Header must not equal
all nines.
If the Filer has a US address in the Return Header and State Abbreviation has the value
"AE" then the first three digits of the zip code must be in the range 090 - 098.
If the Filer has a US address in the Return Header and if the value of City is "APO" or
"FPO", then the value of State must equal "AA", "AE" or "AP".
If the Filer has a US address in the Return Header and State Abbreviation has the value
"AP" then first three digits of the zip code must be in the range 962 - 966.
If the signature option "Binary Attachment 8453 Signature Document" is selected (the
element "SignatureOption" in the Return Header has a value of "Binary Attachment 8453
Signature Document"), then a binary attachment with title "8453 Signature Document" must
be present ('Content-Description' MIME Header of the binary attachment must have the
value "8453 Signature Document" ).
If the Signature Option "PIN Number" is selected (the element "SignatureOption" in the
Return Header has a value of "PIN Number") then the following fields must have a value in
the Return Header: "PractitionerPIN", "TaxpayerPIN", "Name" of the "Officer", "Title" of the
"Officer", "DateSigned" and "PINEnteredBy" Indicator.
If the Signature Option "PIN Number" is selected (the element "SignatureOption" in the
Return Header has a value of "PIN Number") then the following fields must have a value in
the Return Header: "PractitionerPIN", "TaxpayerPIN", "Name" of the "Officer", "Title" of the
"Officer", "DateSigned" and "PINEnteredBy" Indicator.
In the Return Header, if 'PractitionerPINGrp' is provided, then 'EFIN' in the
'PractitionerPINGrp' must be the same as 'EFIN' in the 'OriginatorGrp'.
Taxpayer PIN in the Return Header cannot equal all zeros.
Signature Option in the Return Header is a required field and must have either the value
"Binary Attachment 8453 Signature Document" or "PIN Number".
If the Filer has a US address in the Return Header and State Abbreviation has the value
"AA", "AE" or "AP then the City must be "APO" OR "FPO".
For US Addresses, the fourth and fifth digit of the Zip Code of the Filer's address in the
Incorrect Data
Reject
Active
Missing Data
Reject
Active
Incorrect Data
Reject
Active
Data Mismatch
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Missing
Document
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Data Mismatch
Incorrect Data
Reject
Reject
Active
Active
Missing Data
Reject
Active
Incorrect Data
Incorrect Data
Reject
Reject
Active
Active
R0000-017-01
R0000-018-01
R0000-019
R0000-020
R0000-021
R0000-022
R0000-023
R0000-024
R0000-028
R0000-029
R0000-029
R0000-030-01
R0000-031
R0000-032-01
R0000-034
R0000-046
293
Rule Number
R0000-051
R0000-052-01
R0000-054-01
R0000-055-01
R0000-057
R0000-058
R0000-060
R0000-067
R0000-075-01
R0000-079-01
R0000-080-01
R0000-081-01
R0000-082
R0000-120
R0000-142-01
R0000-143
R0000-144-02
Rule Text
Return Header cannot both be zeros ("00"), except when the Zip code is 00800, 20500,
34000, 00600, 96100, 96900.
The Submission Type in the IRS Submission Manifest must match the return type indicated
in the Return Header.
'TaxYear' specified in the IRS Submission Manifest must match 'TaxYr' in the Return
Header.
The 'EFIN' in the IRS Submission Manifest must match 'EFIN' in the 'OriginatorGrp' in the
Return Header.
If the signature option "Binary Attachment 8453 Signature Document" is selected (the
element 'SignatureOptionCd' in the Return Header has a value of "Binary Attachment 8453
Signature Document", then a binary attachment with Description "8453 Signature
Document" must be present.
Every attached file (i.e. binary attachment) must be referenced by the XML document that
represents it.
An XML document that represents a binary attachment must have a valid reference to an
attached file.
The EFIN in the Submission ID (the first six digits) must match the EFIN in the Submission
Manifest.
The attached files (i.e. binary attachments) in a submission zip archive must have distinct
names.
'RoutingTransitNum' (RTN) must conform to the banking industry RTN algorithm.
The EIN present in the IRS Submission Manifest must match the EIN provided in the Return
Header.
'TaxPeriodBeginDate' present in the IRS Submission Manifest must match
'TaxPeriodBeginDt' provided in the Return Header.
The TaxPeriodEndDate present in the IRS Submission Manifest must match
'TaxPeriodEndDt' provided in the Return Header.
The TaxPeriodBeginDate and TaxPeriodEndDate must be provided in the IRS Submission
Manifest.
The IRS Submission type that was filed is not being accepted by Modernized e-File (MeF) at
this time. Please check the MeF web page under irs.gov for more information. The
submission type filed was <type>.
If you are a paid tax return preparer, you must use a Preparer Tax Identification Number
(PTIN) issued by the Internal Revenue Service (IRS) to identify yourself in the paid preparer
section of the tax return. In future years, tax returns may be rejected if an SSN, or any
number that is not a valid PTIN, is included in this field.
Tax Year in the IRS Submission Manifest must have a value.
'TaxYr' in the Return Header must equal one of the following values for the processing year
2014 - ("2011", "2012", "2013").
294
Error Category
Severity
Rule
Status
Data Mismatch
Active
Data Mismatch
Reject
Reject
and Stop
Reject
and Stop
Missing
Document
Reject
Active
Missing Data
Reject
Active
Missing Data
Active
Missing Data
Reject
Reject
and Stop
Reject
and Stop
Reject
Reject
and Stop
Reject
and Stop
Reject
and Stop
Reject
and Stop
Unsupported
Reject
and Stop
Data Mismatch
Incorrect Data
Incorrect Data
Incorrect Data
Incorrect Data
Data Mismatch
Data Mismatch
Incorrect Data
Active
Active
Active
Active
Active
Active
Active
Active
Active
Disabled
Active
Missing Data
Alert
Reject
and Stop
Incorrect Data
Reject
Active
Active
Rule Number
Rule Text
R0000-148
R0000-193
'EIN' of the Filer in the Return Header must begin with "00" for submissions transmitted to
the Assurance Testing System (ATS).
Bank Account Number provided in the return must not be all zeros.
R0000-904-03
Software ID in the Return Header must have passed testing for the form family and 'TaxYr'.
R0000-905-01
Electronic Filing Identification Number (EFIN) in the Return Header must be listed in the eFile database and in accepted status.
R0000-906-01
Routing Transit Number (RTN) included in the return must be present in the e-File database.
R0000-922-01
R0000-931-01
R0000-932-01
R0000-933-01
R0000-934-01
R0000-937-01
R0000-940
Filer's EIN and Name Control in the Return Header must match data in the e-File database,
unless "Name Change" or "Name or Address Change" checkbox is checked, if applicable.
If "Final Return" or "Terminated" or "Termination" checkbox is not checked, then the "Tax
Period Ending Date" in the Return Header must be less than the "Received Date".
If "Amended Return" or (Superseded for 1120/1120S/1120-F/1041) checkbox is not
checked, then taxpayer TIN in the Return Header must not be the same as a TIN of a
previously accepted electronic return for the return type and tax period indicated in the tax
return.
If "Amended Return" or (Superseded for 1120/1120S/1120-F/1041) checkbox is not
checked, then taxpayer TIN in the Return Header must not be the same as a TIN of a
previously accepted paper return for the return type and tax period indicated in the tax
return.
If the signature option "PIN Number" is selected (the element "SignatureOptionCd" in the
Return Header has a value of "PIN Number"), then a binary attachment with Description
"Binary Attachment 8453 Signature Document" must not be present in the return.
If Form 990-PF, Item G, "Initial return of a former public charity" checkbox is not checked,
then the return type indicated in the Return Header must match the return type established
with the IRS for the EIN.
If the checkbox "Final Return" or "Terminated" or "Termination" is not checked or if the
checkbox "Initial Return" is not checked or if the return is NOT less than 12 months (364
days from the "Tax Period Beginning Date" to the "Tax Period Ending Date" in the Return
Header), then the "Tax Period Ending Date" in the Return Header must equal one of the
following values for a return filed for Tax Year 2013 - ("20131231", "20140131", "20140228",
"20140331", "20140430", "20140531", "20140630", "20140731", "20140831", "20140930",
"20141031", "20141130") OR [the tax period ending date must be 1-3 days after the
beginning of the month or the tax period ending date must be 1-6 days before the end of the
month.
295
Error Category
Severity
Rule
Status
Incorrect Data
Incorrect Data
Database
Validation
Error
Database
Validation
Error
Database
Validation
Error
Database
Validation
Error
Reject
Reject
Active
Active
Reject
and Stop
Active
Reject
and Stop
Active
Reject
Active
Active
Incorrect Data
Reject
Reject
and Stop
Duplicate
Condition
Reject
Active
Duplicate
Condition
Reject
Active
Reject
and Stop
Active
Reject
Active
Reject
Active
Incorrect Data
Database
Validation
Error
Incorrect Data
Active
Rule Number
SB-F990-001-01
SB-F990-002-01
SB-F990-003-01
SB-F990-004-01
SB-F990-005-01
SB-F990-012-01
SB-F990-013-01
SJ-F5471-001
SJ-F5471-002
SM-F5471-001
SM-F5471-002
SO-F5471-001
SO-F5471-002
Rule Text
If Schedule B (Form 990, 990-EZ, or 990-PF), checkbox "501(c)( ) (enter number)
organization" is checked, then Type of 501(c) Organization must be specified in the
parenthesis ('organization501cTypeTxt' must have a value).
If Schedule B (Form 990, 990-EZ, or 990-PF), Item "Organization type" is not equal to
"501(c)(7)" and "501(c)(8)" and "501(c)(10)", then no more than one of the four checkboxes,
one under "General Rule" and three under "Special Rules" must be checked.
If Schedule B (Form 990, 990-EZ, or 990-PF), "Special Rules" first checkbox '...met 1/3
support test' 'SpclRuleMetOneThirdSuprtTestInd' is checked, then Item "Organization type"
must be equal to "501(c)(3)" 'Organization type "501(c)" must be checked and the value in
parenthesis must be equal to 3).
If Schedule B (Form 990, 990-EZ, or 990-PF), "Special Rules" second checkbox '...received
total contributions of more than 1,000' 'TotContriRcvdMore1000Ind' is checked or "Special
Rules" third checkbox '...received some contributions no more than 1,000'
'TotContriRcvdUpTo1000Ind' is checked, then Item "Organization type" must be equal to
"501(c)(7)" or "501(c)(8)" or "501(c)(10)" 'Organization type "501(c)" must be checked and
the value in parenthesis must be equal to 7 or 8 or 10).
If Schedule B (Form 990, 990-EZ, or 990-PF), "Special Rules" third checkbox '...received
some contributions no more than 1,000' 'TotContriRcvdUpTo1000Ind' is checked, then 'total
contribution amount' 'totalContributions' must have a value.
If Schedule B (Form 990, 990-EZ, or 990-PF), checkbox for "General Rule" is checked or
"Special Rules" first checkbox '...met 1/3 support test' is checked or "Special Rules" second
checkbox '...received total contributions of more than 1,000' is checked, then one or more
entries in Part I "Contributors" ("ContributorInfo") must be provided.
On Schedule B (Form 990, 990-EZ, or 990-PF), Part I each entry for "Contributors" must be
complete. If Column (b) for an entry in Part I contains the value "Pd. 527(j)(1)" (checkbox
"Pd527j1 is checked), then "Aggregate contributions" must have a value. If Column (b) for
an entry contains a value other than "Pd. 527(j)(1)", then "Number", "Name", "Address" and
"Aggregate contributions" must have a value and one or more of the checkboxes for Type of
Contribution - "Person", "Payroll" or "Noncash" must be checked.
If Schedule J (Form 5471) is present in the return, then it must be referenced from one and
only one Form 5471.
Schedule J (Form 5471), 'ForeignCorporationEIN' or 'ForeignEntityReferenceIdNumber'
must have a value.
If Schedule M (Form 5471) is present in the return, then it must be referenced from one and
only one Form 5471.
Schedule M (Form 5471) 'ForeignCorporationEIN' or 'ForeignEntityReferenceIdNumber'
must have a value.
If Schedule O (Form 5471) is present in the return, then it must be referenced from one and
only one Form 5471.
Schedule O (Form 5471) 'ForeignCorporationEIN' or 'ForeignEntityReferenceIdNumber'
296
Error Category
Severity
Rule
Status
Missing Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Incorrect Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Missing Data
Reject
Active
Incorrect Data
Reject
Active
Missing Data
Reject
Active
Incorrect Data
Reject
Active
Missing Data
Reject
Active
Incorrect Data
Missing Data
Reject
Reject
Active
Active
Rule Number
Rule Text
Error Category
Severity
Rule
Status
Incorrect Data
Reject
Active
Unsupported
Reject
Active
Unsupported
Reject
Active
Data Mismatch
Reject
Active
Unsupported
Incorrect Data
Reject
Reject
Active
Active
Unsupported
Reject
Active
Unsupported
Reject
and Stop
Active
Incorrect Data
Reject
and Stop
Active
Reject
and Stop
Active
Reject
Active
Reject
Active
Active
Incorrect Data
Reject
Reject
and Stop
Reject
and Stop
Reject
and Stop
Incorrect Data
Reject
and Stop
STATE-018
must have a value.
The agency to which a State Submission is filed must participate in the Fed/State program.
A copy of an IRS EO Submission is created only when the IRS EO Submission is received
via the Web Services Channel.
A copy of an IRS EO Submission is created only for states that participate in the Fed/State
program.
The Submission Category of a State Submission must match Submission Category of the
referenced IRS Submission.
If IRS Submission ID is not provided in the State Submission Manifest, the State must
participate in the State Stand Alone Program.
The IRS Submission ID referenced in the State Submision must be that of an IRS Return.
State Returns can only be submitted via the Application-to-Application (A2A) Channel or the
Internet Filing Application (IFA) Channel.
The State Submission category that was filed is not being accepted by Modernized e-File
(MeF) at this time. Please check the MeF web page under irs.gov for more information.
The submission category filed was <category>.
If the Submission Category in the State Submission Manifest has a value of ("CORP" or
"PART" or "IND" or "EO"), then 'TaxYear' in the State Submission Manifest must be be valid
for the current or prior year returns that are being accepted by Modernized e-File (MeF).
In the State Submission Manifest, if the Submission Category has a value of ("CORP" or
"CORPEP" or "PART" or "PARTEP" or "EO" or "ESTRST" or "ESTRSTEP"), then
('FederalEIN' and 'NameControl' ) or 'TempID' must have a value.
STATE-901
The IRS Submission ID referenced in the State Submission Manifest must be present in the
e-File database.
STATE-902
The IRS Submission ID referenced in the State Submission Manifest must be in accepted
status.
STATE-903
Electronic Filing Identification Number (EFIN) in the State Submission Manifest must be
approved and present in the e-File database.
Incorrect Data
Database
Validation
Error
Database
Validation
Error
Database
Validation
Error
T0000-013
The Message ID must be globally unique.
Incorrect Data
T0000-014
The Submission ID must be globally unique.
The ETIN in the Message ID (the first five digits) must match the ETIN provided with the
request.
The Message ID must be 20 positions in length and conform to the following format: 12
digits followed by 8 alphanumeric characters (only lower case alphabetic characters
allowed).
Incorrect Data
STATE-001
STATE-002-01
STATE-003-01
STATE-005
STATE-006
STATE-007
STATE-009
STATE-012
STATE-015
T0000-015
T0000-016
297
Active
Active
Active
Active
Rule Number
Rule Text
Error Category
T0000-017
The Submission ID must be 20 characters in length.
T0000-900
Transmission cannot be a duplicate of a previously accepted transmission.
Incorrect Data
Duplicate
Condition
X0000-005
X0000-011
The XML data has failed schema validation.
The namespace declarations in the root element of the return ('Return' element) must be as
follows:The default namespace shall be set to "http://www.irs.gov/efile" (xmlns=
"http://www.irs.gov/efile").The namespace prefix "efile" shall be bound to the namespace
"http://www.irs.gov" (xmlns:efile="http://www.irs.gov/efile").
The SOAP envelope structure in the Transmission file must conform to the SOAP 1.1
specification.
For each SubmissionID provided in the transmission manifest there must be a submission
zip archive entry present in the Attachment Zip file whose name (without the ".zip"
extension) matches the SubmissionID.
All entries in the submission zip archive (zip file that is the submission) must begin with
"manifest/" or "/manifest/" or "xml/" or "/xml/" or "attachment/" or "/attachment/" (all lower
case characters).
X0000-012
The name of a binary attachment file must be less than or equal to 64 bytes.
Incorrect Data
X0000-015
Each zip entry in the Attachment Zip file must end with ".zip" extension.
X0000-017
X0000-022
ZIP Entry names in the transmission ZIP archive must be unique.
A submission zip archive (zip file that is the submission) must contain exactly one entry that
begins with "manifest/" or "/manifest/" and is followed by the file name "manifest.xml". The
entry name must use lower case characters ('a' through 'z') only and the separator must be
the forward slash character.
A submission zip archive (zip file that is the submission) must contain exactly one entry that
consists of "xml/" or "/xml/" (all lower case characters) followed by a file name.
A submission zip archive (zip file that is the submission) may contain zero or more entries
that begin with "attachment/" or "/attachment/" and each is followed by a file name. The
entry name must use lower case characters ('a' through 'z') only and the separator must be
the forward slash character.
The submission zip archive entries (zip files) in the container zip file must be in the root
directory of the container zip file.
The names of ZIP Entries (files) within the attachments zip file (the container zip file that
contains zip files for all submission) must be unique.
Data Mismatch
Duplicate
Condition
X0000-024
Unable to read a binary attachment in the Submission Zip Archive.
X0000-008
X0000-009
X0000-010
X0000-018
X0000-019
X0000-020
X0000-021
298
XML Error
Severity
Reject
and Stop
Reject
and Stop
Reject
and Stop
Rule
Status
Active
Active
Active
XML Error
Reject
and Stop
Reject
and Stop
Active
Incorrect Data
Reject
and Stop
Active
XML Error
Incorrect Data
Incorrect Data
Incorrect Data
Incorrect Data
Missing Data
Duplicate
Condition
Incorrect Data
Reject
and Stop
Reject
and Stop
Reject
and Stop
Reject
and Stop
Reject
and Stop
Reject
and Stop
Reject
and Stop
Reject
and Stop
Reject
Reject
and Stop
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
Tax Year 2013v3.1 990PF Business Rules
Release 9.0
Rule Number
Rule Text
Error Category
X0000-025
Unable to read XML data from the Submission Zip Archive.
The count of SubmissionIDs provided in the transmission manifest must match the count of
submission zip archive entries in the Attachment Zip file.
Year (YYYY) in the SubmissionID must be processing year.
A single PDF file must not exceed 60MB insize.
Incorrect Data
X0000-026
X0000-027
X0000-028
X0000-029
Incorrect Data
Reject
and Stop
Reject
and Stop
Reject
Reject
Reject
and Stop
Reject
and Stop
Reject
and Stop
Reject
and Stop
Reject
and Stop
Missing
Document
Reject
Incorrect Data
Incorrect Data
Incorrect Data
X0000-030
A binary attachment submitted in the PDF format must begin with the file header "%PDF-".
The size and CRC32 checksum value must be provided for the submission XML file (i.e. xml
data file that starts with "xml/" or "/xml/").
Incorrect Data
X0000-031
Zip Entry names must consist of ASCII characters only.
Incorrect Data
X0000-032
Unable to extract submission Zip Archive from the Message Attachment zip file.
Modernized e-File (MeF) accepts submissions only in the Unicode Transformation Format-8
(UTF-8) format.
If Form 5471, 'dormantForeignCorporationCd' is not present in the Return, and Form 5471,
Item B, checkbox "3" is checked, then one or more "Category 3 Filer Statements"
[Category3FilerStatement] must be attached.
Incorrect Data
X0000-033
F5471-034-01
Severity
Incorrect Data
Rule
Status
Active
Active
Active
Active
Active
Active
Active
Active
Active
Active
END OF ERROR CODES
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